PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 28, 2016 No. 396

About establishment of rates of excises on separate excise goods, price groups of filtered cigarettes

1. Establish till December 31, 2016:

1.1. rate of excises on alcoholic products with volume fraction of ethyl alcohol of 7 percent and more (except for alcohols, wines fruit fortified branded, the improved quality and special technology, Natural fruit wines, wines natural, including sparkling, sparkling, gassy and sparkling, cider, beer and beer cocktail, alcohol-containing solutions) in the amount of 13, the 45th ruble for 1 liter of the anhydrous (absolute) ethyl alcohol containing in finished goods (codes of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union from 2204, from 2205, from 2206 00, from 2208);

1.2. price groups of filtered cigarettes and rate of excises on them according to appendix.

2. Grant to payers the right to representation within three working days after entry into force of this Decree in tax authority in the place of registration of the notification on the maximum retail prices of the filtered cigarettes which are subject to application in five working days after entry into force of this Decree.

3. In part one of Item 1 of the Presidential decree of the Republic of Belarus of February 26, 2015 No. 99 "About collection of the value added tax" (The national legal Internet portal of the Republic of Belarus, 03.03. 2015, 1/15670; 19:12. 1/16143) of figure "2016" and "90" to replace 2015, respectively with figures "2017" and "60".

4. This Decree becomes effective in the following procedure:

4.1. Item 3 - since January 1, 2017;

4.2. other provisions of this Decree - after its official publication.

Appendix

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