of December 12, 2012 No. 40
About establishment of form of the act on compensation of tax amounts on value added and procedure for its filling
Based on part three of item 4 of Article 102-1, of item 4 of article 150 of the Tax Code of the Republic of Belarus and subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus", the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Establish act form on compensation of tax amounts on value added (further - the act) according to appendix to this resolution.
When filling the act in it the following data are specified:
in column 6 - the tax amount on value added specified in the check of the special form "Check for VAT Return" on goods concerning which the customs authority of state member of the Customs union confirms export out of limits of customs area of the Customs union in time, stipulated in Item 1 article 102-1 of the Tax Code of the Republic of Belarus;
in column 10 - tax amount on value added which is shown to compensation to the taxpayer, charges (duties) of the Republic of Belarus who realized goods through shop, the organization having the right to value added tax return to foreign persons after return by it to the foreign person of the value added tax.
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The document ceased to be valid since February 14, 2015 according to Item 3 of appendix 35 of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42.