26.12.06

On January 1, 2005 the Agreement on Principles of Collecting Indirect Taxes on the Import and Export of Goods, Works Completed, and Services Performed of September 15, 2004 was signed by the governments of the Russian Federation and the Republic of Belarus. Although the special tax regime for trade between the two countries has benefits, taxpayers often encounter difficulties. This article (in Russian) addresses in detail not only the overall procedure of taxation for these transactions but also brings attention to several aspects not addressed directly in the Regulations.

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