of September 18, 2014 No. 453
About single questions of collection of the value added tax
(Extraction)
1. Determine that the tax amounts on value added paid when importing to the territory of the Republic of Belarus of goods according to appendix are deductible without provisions of subitem 1.5 of Item 1 of the Presidential decree of the Republic of Belarus of July 21, 2014 No. 361 "About single questions of the taxation, financial accounting, revaluation of property and collection of the rent" (The national legal Internet portal of the Republic of Belarus, 24.07. 2014, 1/15176).
3. This Decree becomes effective in the following procedure:
Item 1 - after official publication of this Decree also extends the action to the relations which arose since July 25, 2014;
Item 2 - from the date of its signing.
President of the Republic of Belarus
A. Lukashenko
Appendix
to the Presidential decree of the Republic of Belarus of September 18, 2014 No. 453
|
Code of the single Commodity nomenclature of foreign economic activity of the Customs union |
Short description of goods |
|
From 2709 00 900 1–2709 00 900 9 |
oil |
|
From 2711 11 000 0–2711 29 000 0 |
gas oil (passing), other liquid and gaseous hydrocarbons |
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