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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 29, 2013 No. 227

About approval of the list of the services rendered directly in the airports of the Republic of Belarus and airspace of the Republic of Belarus in servicing, including aeronautical servicing, the aircrafts which are carrying out the international flights and (or) the international airborne transportations in case of which realization the rate of the value added tax is established in the amount of zero (0) percent

(as amended on 19-08-2019)

Based on subitem 1.8 of Item 1 of article 122 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the enclosed list of the services rendered directly in the airports of the Republic of Belarus and airspace of the Republic of Belarus in servicing, including aeronautical servicing, the aircrafts which are carrying out the international flights and (or) the international airborne transportations in case of which realization the rate of the value added tax is established in the amount of zero (0) percent.

2. This resolution becomes effective from the date of its acceptance and extends the action to the relations which arose since January 1, 2013.

Prime Minister of the Republic of Belarus

M. Myasnikovich

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of March 29, 2013 , No. 227

The list of the services rendered directly in the airports of the Republic of Belarus and airspace of the Republic of Belarus in servicing, including aeronautical servicing, the aircrafts which are carrying out the international flights and (or) the international airborne transportations in case of which realization the rate of the value added tax is established in the amount of zero (0) percent

Ensuring take off and landing of the aircraft *, including lighting ensuring take off and landing of the aircraft.

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