УКАЗ ПРЕЗИДЕНТА РЕСПУБЛИКИ БЕЛАРУСЬ

(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No 546 of November 24, 2005
[Amended as of July 21, 2014]

On some issues of taxation of vehicles

 

1. To establish that:

1.1. [excluded]

1.2. the tax base for calculation of the of the value-added tax when legal persons and individual entrepreneurs realize vehicles according to the Annex, purchased by them from natural persons in the territory of the Republic of Belarus is determined as the difference between the realization price with account of the value added tax and the purchase price of these vehicles.

1.3. [excluded]

2. The Council of Ministers of the Republic of Belarus shall, within a three-month period, ensure bringing the legislation in compliance with this Edict and take other measures necessary for its implementation.

3. This Edict enters into force in ten days after its official publication, with the exception of clause 2 and of this clause, which enter into force from the day of signing of this Edict.

 

President of the Republic of Belarus

A. Lukashenko

 

 

Annex

to the Edict of the President
of the Republic of Belarus
No 546 of November 24, 2005
(as edited by Edict of the President of the Republic of Belarus No. 36 of January 17, 2012)

LIST
of vehicles subject to exemption form excises when imported and/or realized

Code of the Commodity Nomenclature for Foreign Economic Activity of the Customs Union

Description of goods

8703 21 – 8703 90

Vehicles with spark– ignition internal combustion piston engine, vehicles with compression-ignition internal combustion piston engine (diesel or semi-diesel), other

8704 21 100 0,
8704 21 310 0,
8704 21 910 0

motor vehicles for the transport of goods with compression-ignition internal combustion piston engine (diesel or semi-diesel), of gross vehicle weight not exceeding 5 tons, other

8704 31 100 0,
8704 31 310 0,
8704 31 910 0

motor vehicles for the transport of goods with spark-ignition internal combustion piston engine, of gross vehicle weight not exceeding 5 tons, other

 

 * unofficial translation *