of January 9, 2012 No. 2-1-10/28
About the taxation
Due to the questions arising in case of acquisition and realization of tobacco products, the Ministry of Taxes and Tax Collection reports.
According to the Presidential decree of the Republic of Belarus of February 25, 2011 No. 72 "About some questions of price regulation (rates) in the Republic of Belarus" price regulation on tobacco products was performed by the Ministry of Economics in coordination with the Ministry of Trade till January 1, 2012.
Therefore, if the prices at which since January 1, 2012 the realization of tobacco products is enabled are not the regulated (fixed) retail prices, then in case of calculation of the VAT it is necessary to consider the following.
According to Item 3 of article 98 of the Tax Code of the Republic of Belarus (further - the Tax Code) the tax base of the value added tax in case of realization including tax on value added of the acquired (imported) goods is determined by regulated retail prices as positive difference between sales price and the price of acquisition of these goods.
Proceeding from Item 10 of Article 103 of the Tax Code in case of change of procedure for calculation of the value added tax (change of list of payers, the taxation objects, tax base, the moment of the actual realization, rates, procedure for application of release from the taxation) the new procedure for calculation is applied to shipped goods (the performed works, the rendered services), the property rights transferred from the moment of change of procedure for calculation of the value added tax.
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