of June 12, 2015 No. 13
About introduction of amendments and changes in the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42
Based on 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" in edition of the resolution of Council of Ministers of the Republic of Belarus of March 18, 2010 384, of the paragraph of the sixth Item 2 of the Presidential decree of the Republic of Belarus of April 25, 2015 No. 173 "About release from excises of separate types of goods" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No.
1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42 "About some questions connected with calculation and tax payment, charges (duties), other payments, control of calculation and which payment perform tax authorities" (The national legal Internet portal of the Republic of Belarus, 13.02. 2015, 8/29515) following amendments and change:
1.1. in appendix 2 to this resolution:
1.1.1. in the Section II "Quantity (amount) of excise goods: exempted from excises; assessed on zero rate; on which rates of excises of" part II "Calculation of excises for the realized excise goods are not established":
to add line 3 after the words "line 3.5" with words "+ the line 3.6";
add the Section in the line 3.6 following of content
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"3.6 |
on self-produced excise goods, implementable owners of duty-free shops for their subsequent realization in such shops, – everything, including by types of excise goods:
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x |
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x"; |
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1.1.2. form of the tax declaration (calculation) for excises after line item
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"list of statements for commodity importation and payment of indirect taxes according to appendix 2 to this form" |
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add with line item of the following content:
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"the document register, the duty-free shops confirming self-produced sales of goods to owners, according to appendix 3 to this form"; |
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1.1.3. to add form of the tax declaration (calculation) for excises with appendix 3 following of content:
"Appendix 3
to form of the tax declaration (calculation) for excises
The document register, the duty-free shops confirming self-produced sales of goods to owners
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for |
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month |
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years |
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(number of month) |
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(four figures of year) |
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Name of the owner of duty-free shop |
Date and agreement number of purchase and sale, the duty-free shop concluded with the owner |
Date and number of commodity-transport delivery note on shipment of self-produced goods to the owner of duty-free shop |
Details of customs declarations on the self-produced goods placed under customs procedure of duty-free trade |
Details of the certificate of self-produced products |
Quantity (amount) of excise goods | ||
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registration number of release of goods |
date of issue of goods |
number, date of issue |
action period | ||||
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1 |
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8 |
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TOTAL |
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Head of the organization |
____________ |
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___________________"; |
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(signature) |
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(initials, surname) |
1.2. in the Instruction about procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution:
1.2.1. in part two of Item 31 of figure "14 24" to replace with figures "14 25";
1.2.2. add the Instruction with Item 36-1 of the following content:
"36-1. Appendix 3 to form of the tax declaration (calculation) for excises is filled without the accruing result for each tax period concerning the excise goods exempted from excises in 2015 according to Item 1 of the Presidential decree of the Republic of Belarus of April 25, 2015 No. 173 "About release from excises of separate types of goods" (The national legal Internet portal of the Republic of Belarus, 28.04.2015, 1/15763).
Appendix 3 to form of the tax declaration (calculation) for excises is filled with payers on each group of the realized excise goods.
In column 8 the quantity (amount) of excise goods reflected in line 3.6 of the Section II of part II of the tax declaration (calculation) for excises is specified.";
1.2.3. to add appendix 2 to this Instruction with line of the following content:
"14 25 Excises on the goods imported on the territory of the Republic of Belarus from the Republic of Armenia".
2. This resolution becomes effective after its official publication.
Minister
S.E.Nalivayko
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The document ceased to be valid since February 16, 2019 according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2