Information on the approval of lists of goods property, including monetary funds, works and services
1. General provisions
Goods (property, including monetary funds), works and services that are received as an international technical assistance (ITA) are not recognized as objects of taxation in accordance with paragraph 1.3 of the Decree of the President of the Republic of Belarus of 22.10.2003 No. 460. The Commission on International Technical Cooperation under the Council of Ministers of the Republic of Belarus (hereinafter referred to as the Commission) approves the lists of goods (property, including monetary funds), works and services for attributing goods (property, including monetary funds), works and services to this assistance in accordance with paragraph 1.2 of the Resolution of the Council of Ministers of the Republic of Belarus of 21 November 2003 No. 1522.
ITA recipients and (or) suppliers of goods (works, services) throughout the ITA project (suppliers prepare lists in case of the import of goods in the Republic of Belarus from the foreign countries, including the Eurasian Economic Union) provide to the Ministry of Economy the following documents:
- ITA receiver and supplier request in any format (covering letter with name and phone number of contact person);
- The list prepared in the prescribed form in four copies on paper in electronic form in Microsoft Excel format. The list is certified by seal and signature of the recipient / supplier of international technical assistance (i.e. the list is filled in Microsoft Excel format, sent to e-mail samtsevich@economy.gov.by, ibelchik@economy.gov.by, printed in four copies and certified by seal and signature);
- Explanation of the list of goods;
- Duplicate document of a tax identification number assignment to the recipient of international technical assistance and (or) the supplier;
- Copies of the transfer certificate, shipping documents, contract for receiving monetary funds (in foreign currency, if necessary), goods (property), including the act on performance of works and rendering of services within the framework of the project. If the list is entered after the project registration, the transfer certificate, shipping documents and contract should contain a reference to the project which is registered in the established order.
The recipient of international technical assistance and (or) supplier are responsible for the accuracy of the information specified in these documents. In case of false information, the Commission on International Technical Cooperation under the aegis of Council of Ministers of the Republic of Belarus refuses the approval of the list.
The Ministry of Economy submits one copy of the list to the Ministry of Taxes and Levies and the State Customs Committee after adopting the decision of the Commission. The ministry also gives an extract from the decision of the Commission to the recipient / provider of international technical assistance signed by the secretary of the Commission and one copy of the list.
2. Deadline for the submission of lists of goods (property, including monetary funds), works and services to the Ministry of Economy
The list shall be entered by the recipient of international technical assistance for the Commission approval, according to his choice:
- simultaneously with the documents that are sent for approval and registration of the project;
- during the implementation of the project;
- not later than 40 days from the expiry date of the project, on which it is registered.
The supplier may submit the list for approval by the Commission on International Technical Cooperation under the aegis of Council of Ministers of the Republic of Belarus only during the implementation of the project.
3. Requirements for the list of goods (property, including monetary funds), works and services provided for the implementation of projects (programmes) of international technical assistance and its explanation
1. The list of goods (property, including monetary funds), works and services submitted for the implementation of projects (programmes) of international technical assistance must be submitted in accordance with the form approved by the Ministry of Economy on 4 May 2010 No. 82.
2. The list shall be completed by the recipients of international technical assistance on a printing device in accordance with the prescript form. All columns of the form are obligatory.It’s not allowed to delete columns from the forms.
3. In the column "International Technical Assistance project" it is necessary to indicate the full name of the international technical assistance project which is registered in the Ministry of Economy.
4. In the columns "Date of registration" and "registration number" the number and date of project registration in the Ministry of Economy should be indicated.
5. In the column "Name of goods (property, including monetary funds), works, services", the following should be indicated: monetary funds (in foreign currency, if necessary) which are directly transferred to the Republic of Belarus for ITA recipient by the donor or donors of ITA for the implementation of the project (programme); name of goods, (property), works, services provided for the implementation of the project;
6. The unit of measurement, quantity and value (currency) of the relevant goods (property, including monetary funds), works, services are indicated in separate columns.
7. Explanation of the list of goods (property, including monetary funds), works and services provided for the implementation of projects (programmes) of international technical assistance should include:
- a brief description of the goals and objectives of ITA project (programme);
- the amount of funds received (goods, equipment), name of the organization that transfer money, with information on the purpose of their use in accordance with the goals, objectives and budget of the project;
- a reference to an earlier approved list (indicating the date and number of the minutes of meeting of the Commission) in case of making changes and / or additions to it;
- other information.