of January 27, 2012 No. 2-1-10/383
About the taxation of vehicles
In connection with entry into force since January 24, 2012. The presidential decree of the Republic of Belarus of January 17, 2012 No. 36 "About modification and amendments in presidential decrees of the Republic of Belarus of November 24, 2005 No. 546 and of April 4, 2009 No. 175" (further - the Decree No. 36) the Ministry of Taxes and Tax Collection explains.
In case of application of regulations of the Decree No. 36 it is necessary to consider provisions of Item 10 of article 103 of the Tax Code of the Republic of Belarus (further - the Tax Code) according to which in case of change of procedure for calculation of the VAT (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 goods (works, services), property rights shipped (executed, rendered), transferred from the moment of change of procedure for calculation of the value added tax (further - the VAT).
1. According to subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of November 24, 2005 No. 546 "About some tax matters of vehicles" (in edition of the Decree No. 36, further - the Decree No. 546) when importing from 24.01.2012 vehicles according to appendix release is applied only to excises. The vehicles which are not included in appendix as well as are assessed earlier with excises in generally established procedure.
It should be noted that in comparison with earlier current version from 24.01.2012 the regulation providing possibility of application of release from the VAT when importing vehicles to the territory of the Republic of Belarus is excluded from the Decree No. 546.
Need of payment of the VAT when importing to the territory of the Republic of Belarus will arise concerning the vehicles imported from 24.01.2012.
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