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Brief description of the most interesting legal acts which have been included
into the National Register of Legal Acts of the Republic of Belarus within the
last week.
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February 9, 2004


   Decision of the State Customs Committee of the Republic of Belarus of January
20, 2004 No. 6 On Import of Alcohol Production and Ethyl Spirit establishes
that customs permits for transportation under the customs control of alcohol
production and ethyl spirit under the list according to appendix to the Decision
are issued, if the originals of special permits (licenses) to import of alcohol
production and ethyl spirit issued by the Ministry of Trade of the Republic of
Belarus or Xeroxed copies of the licenses are submitted to the frontier agencies
for customs registration by the carrier or recipient of the goods.
   
   Decision of the Ministry of Taxes and Duties of the Republic of Belarus of
December 29, 2003 No. 122 On Introducing Alterations and Amendments to Some
Legal Acts of the State Tax Committee of the Republic of Belarus brings in alterations
and amendments to the Methodical Directives On Order of Calculation and Bringing
Payments to the Budget by Subjects of Small Business Applying a Simplified System
of Taxation. According to a new edition of some points the right to apply the
simplified system of taxation is given to organization with monthly number of
workers up to 15 persons and individual entrepreneurs on condition that within
two quarters of a year their quarterly earnings from sale of goods (works, services)
do not exceed 5000 basic values. If a taxpayer decides to apply a general procedure
of taxation or in case the conditions of application of the simplified system
of taxation have been violated, the general procedure of taxation is applied
in relation to goods shipped and paid from the first day of the month following
the quarter when the decision has been taken or violation has occurred. For
the goods shipped but not paid before the application of the simplified system
is terminated, the payment of the tax is carried out at the rate of 10%.

   Decision of the Ministry of Industry of the Republic of Belarus of January
26, 2004 No. 1 approves the Instructions on Carrying Out the Industrial Cooperation.
According to the Instructions the industrial cooperation between organizations
is the cooperation on mutual delivery of goods (fulfillment of works, rendering
services) used while manufacturing final production on the basis of a contract.
The organizations of industrial cooperation are listed in appendix 1 to the Instructions.

   Decision of the Ministry of Taxes and Dues of the Republic of Belarus of January
2004 No. 11 On Introducing Alterations and Amendments to the Instructions on
Order of Calculation and Payment of Excises establishes that payers of excises
are legal persons of the Republic of Belarus, foreign legal persons and international
organizations, ordinary partnerships, economic groups and individual entrepreneurs
manufacturing excisable goods or importing excisable goods to the customs territory
of the Republic of Belarus. According to the amendment to the Instructions payment
of excises before importing of the excisable goods to the territory of the Republic
of Belarus in cases established by legislation is carried out under the rate
of the National Bank of the Republic of Belarus in effect on the day of submitting
a tax excise declaration.

   Decision of the State Customs Committee of January 23, 2004 No. 8 On Introducing
Alterations and Amendments to the Order of the State Customs Committee of the
Republic of Belarus of May 30, 1997 No. 166-OD brings in alterations and amendments
to the list of currency valuables limited for export from the Republic of Belarus.
In accordance with the Decision silver in bank bars, gold and platinum in bank
bars are excluded from the list.

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(c) National Center of Legal Information of the Republic of Belarus 2002

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