Commentary to Ordinance No. 3 of 25 May 2020
On 25 May Belarus President Aleksandr Lukashenko signed Ordinance No. 3 “On foreign gratuitous aid”.
The document regulates the registration, taxation and use of such aid.
ordinance specifies the purposes for which this aid can be used:
providing medical and social aid, supporting libraries and museums,
providing sports gears and other socially important purposes. The aid
meant for these purposes will be exempt from taxes upon the decision of
the Belarus President Property Management Directorate. A special
inter-agency commission will be set up to decide whether foreign aid can
be used for other purposes and whether aid recipients can claim tax
exemption will apply not only to gratuitous foreign aid, but also goods
(works, services) purchased (provided) in the territory of Belarus
using this aid.
individuals (beneficiaries) can apply for exemption from taxes and
duties. If the aid is not to be exempt from taxes and duties, aid
recipients (legal entities and individual entrepreneurs) will have to
pay a registration fee at the Humanitarian Affairs Department of the
Belarus President Property Management Directorate. The fee makes up 0.5%
of the cost of this aid.
procedures related to the reception, registration and accounting of aid
will be regulated by the government jointly with the Belarus President
Property Management Directorate, the National Bank and other interested
parties at the sub-statutory level. The Belarusian president demanded
that all the paperwork should be minimized.
ordinance annuls Ordinance No. 5 “On foreign gratuitous aid” as of 31
August 2015. The new ordinance will come into force three months after
its official publication.