Commentary to Decree No. 344 of 7 August 2015
Belarus President Aleksandr Lukashenko has signed Decree No. 344 on determining price groups of filter-tipped cigarettes and corresponding excise duty rates.
In line with the decree, excise duties on the first-group filter-topped cigarettes with retail price of at least Br600,000 for 1,000 cigarettes will make up Br143,800 for the taxable entity; on the second-group cigarettes with retail price ranging from Br600,000 to Br750,000 – Br268,800; on the third-group cigarettes with retail price from Br750,000 – Br325,000.
The decree shall enter into force on the first day of the month following the month of its official publication and remains operational till 31 December 2015.
In line with the decree, excise duties on the first-group filter-topped cigarettes with retail price of at least Br600,000 for 1,000 cigarettes will make up Br143,800 for the taxable entity; on the second-group cigarettes with retail price ranging from Br600,000 to Br750,000 – Br268,800; on the third-group cigarettes with retail price from Br750,000 – Br325,000.
The decree shall enter into force on the first day of the month following the month of its official publication and remains operational till 31 December 2015.