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Resolution No. 103 of the National Statistical Committee validating the Methodology for calculating net taxes for foodstuffs in comparable prices.

Country/Territory
Belarus
Document type
Regulation
Date
2021
Source
FAO, FAOLEX
Subject
Food & nutrition
Keyword
Agricultural commodities Fish products Beverages Tax/levy Consumer protection Vending Internal trade Subsidy/incentive Access-to-information Data collection/reporting
Geographical area
CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia
Entry into force notes
This Resolution enters into force after its official publication.
Abstract

This Methodology determines the procedure for calculating net taxes for foodstuffs in comparable prices. It shall be applicable to agricultural commodities, edible forest products, fish products, general foodstuffs, beverages and tobacco products. Base period (year) shall be intended the period (year) taken as the basis for comparison. Household shall be intended a group of persons who live together in a residential premises, provide themselves with everything necessary for life, conduct a common household, fully or partially uniting and spending their funds, or one person living independently and providing itself with everything necessary for life. Taxes on products shall be intended taxes levied in proportion to the quantity or value of goods produced and sold and services rendered or imported goods and services by residents. Comparable prices shall be intended prices of the corresponding period of the previous year. Foodstuffs subsidies are subsidies given per unit of output. Net taxes on foodstuffs are taxes on products less subsidies on products. The calculation of net taxes on products at comparable prices is made using the method of extrapolation of data used in the calculation of net taxes on products in comparable prices for the corresponding period of the base year, volume indices or natural indicators, adequately reflecting changes in relevant product taxes. The calculation of taxes on products in comparable prices is carried out according to the following types: value added tax (hereinafter - VAT), excises, import customs duties, export customs duties and other taxes on products in accordance with a list of taxes on products according to Appendix 2. The calculation of subsidies for products in comparable prices is carried out using the method extrapolation of base period subsidies from the list of product subsidies in accordance with Appendix 3.

Full text
Russian
Website
pravo.by