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Administrative and municipal law
Reference:
Shestaev M.A.
Legal bases of excise exemption and exise reimbursement when dealing with export goods.
// Administrative and municipal law.
2009. ¹ 5.
URL: https://en.nbpublish.com/library_read_article.php?id=56582
Shestaev M.A. Legal bases of excise exemption and exise reimbursement when dealing with export goods.Abstract: The article is devoted to special order of calculation of excise, when dealing with export goods. The author studies subjects, who have a right to be free from excise, or to get reimbursement. The author also shows the excise exemption, when the goods are exported into the Republic of Belarus, analyses application of bank guarantee and bank pledgery, as well as excise reimbursement. Keywords: Taxpayer, tax exemption, excise exemption, export of excise goods, pledgery, bank guarantee, term of bank guarantee, unproven fact of export.
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