Date of taxpayers' receipt of confirmation for commodity export from Belarus has increased three-fold — from 60 to 180 days. The corresponding decree № 142 was signed by President of Belarus Alexander Lukashenko on April 14. As explained in the Administration of the President, the decree applies to relations, arisen since January 1, 2011, and does not apply to export of goods to the member-states of the Customs Union.
«Extending the documentary evidence of commodity exports due to the current period of delivery of goods from the customs body of the commodity release in Belarus to the customs authority of departure location, situated on the territory of Kazakhstan and Russia (in case of transit of Belarusian goods through the indicated states for the departure from the customs territory of the Customs Union),» said the President’s Administration.
This decree intends to contribute to the harmonization of relevant laws of member-countries of the Customs Union. It will also allow Belarusian exporters not to reflect turnover of sales of these goods in declarations on indirect taxes in the absence of confirmation of the goods export within 180 days. In this case, exporters’ working capital will not be distracted by the payment of these taxes in the budget for the goods, subject to a zero rate of value added tax or exemption from excise duties, which will serve as an additional incentive for exports.
