Ministry of Natural Resources and Environmental Protection of the Republic of Belarus Department for Geology Communication for investorson available potential sites of high-quality fresh groundwater for industrial bottling on the territory of the Republic of Belarus Minsk 2009Table of Contents p. 1. background information................................................. 3 2. Report on the Availability of Potential Sites..................................... 3 3. COMMUNICATION FOR INVESTORS........................................ 5 3.1. Procedure for setting up joint ventures to bottle up drinking water in the Republic of Belarus.............................................................. 5 3.2. On the regulation of relations in the area of land use by investors on the territory of Belarus...................................................................... 6 3.3. On stimulating manufacture and sales of goods............................. 12 3.4. List of taxes and other compulsory payments in 2009....................... 13 3.5. On some peculiarities of drinking water supply for export............ 21 Subsurface sites potential for the manufacture and bottling of fresh underground water................................................................................. 24 Chemical Content of subsurface water sites potential for manufacture and bottling of underground water......................................................... 26 Sites of single and group groundwater withdrawals with the minimum excess of standard quality indices for bottled water..................... 36 Chemical Content of groundwater sites of single and group withdrawals with the minimum excess of standard quality indices for bottled water................................................................................................ 42 Map of potential groundwater sites available for industrial bottling........................................................................................................ 68 ^ 1. BACKGROUND INFORMATIONWater is a vital source for the functioning of the ecosystems all over the Earth. There is lack of water in many parts of the globe today. According to the UN experts about one sixth of global population does not have any access to clean drinking water, and one third does not have access to water for domestic needs as well as 60% of global population will have faced with drinking water shortage as early as 2010. By 2040 human needs in fresh water will have come up with the available global water resources. The UN General Assembly proclaimed the period 2005-2015 the International Decade of Action «Water for Life». The UN member-states emphasized that water is the driving force of sustainable development. The Republic of Belarus has fair resources of high quality drinking and mineral waters. In 2008 the specialists of the Geology Department of the Ministry of Natural Resources and Environmental Protection did much work to explore potential sites, and their control sampling. However the territory of Minsk and Mogilev regions has not been completely explored yet. These activities will be extended in the future.^ 2. REPORT ON the AVAILABILITY of POTENTIAL SITESAccording to the work done 19 potential sites meet the requirements of the Sanitary Standards (SanPiN) of the Republic of Belarus "Sanitary Requirements to the Quality of Bottled Drinking Water". These sites are located: in the Grodno region – Leliuki (Ivie district), Dorgishki (Oshmyany district), Mostische (Novogrudok district), Zhirovichi (Slonim district), Kamenka (Shchuchin district), Gervyaty (Ostrovetsk district), Rudevichi (Zelva district), Dainova (Voronovo district) ; in the Brest region – Liushnevo, Teshevle, Kroshin, Zhemchuzhny (Baranovichi district), Botovo (Pinsk district) ; in the Minsk region – Smolichi (Kopyl district), Starobin (Soligorsk district), Rukhovo (Starye Dorogi district), Vileiski Spring (Vileika district) ; in the Mogilev region – Bolshaya Gorozha (Osipovichi district) ; in the Gomel region – Ozarichi (Kalinkovichi district). The water of 4 sites meets the EC standards in full: Starobin, Rukhovo in the Minsk region and Botovo, Kroshin in the Brest region. Most single samples out of 19 sites do not meet the EC Standards due to the high hardness (>1, 2 mg-eq.). In addition another 56 bodies have the minor exceeding of maximum permissible concentration by one or two indices (by colour up to 100, in some cases total ferrous up to 0,4 mg/dm3, ammonia - 0,5mg/dm3, nitrates – less than 50mg/dm3). by regions these objects are located in the Minsk region – 20, Brest region – 20, Grodno region – 9, Vitebsk region – 6, Mogilev region – 1. Also for industrial purposes groundwater could be bottled at 6 sites in the areas of operating withdrawals in Brest, Zhabinka, Ivatsevichi, Grodno, Mogilev and Orsha. Enterprises for industrial bottling could be located at the explored lines of withdrawals within 300-meter range (based on the experience of exploitation), where it is enough to drill an operating well. The information obtained proves that the segments of aquifers and complexes containing groundwater available for bottling or requiring minimum water conditioning, in the first place, are among the layers of Quatermary and High Proterozoic; these are mainly Dnieper-Sozh and Berezina-Dnieper water-bearing complexes (areas of Minsk, Novogrudok and Oshmyany finite-moraine heights, Kopyl ridges, Lida plains) and high proterozoic water-bearing complexes at the points of their high bedding or outcrops under quatermary measures (areas northwards and north-westwards of Minsk, north-east of Baranovichi, north-east of Pinsk). The head groundwater of active water-cycle area on the territory of the Country is mainly hydrocarbonate magnesium and calcium with the mineralization of 0,1 -0,6 g/dm3 which accounts for somewhat hyperhardness mainly ranging within 3-6 mg-eq., and meets the requirements of the national normative documents. Soft groundwater with the hardness of 1, 5 mg-eq. is much more uncommon in the Country. As a rule these are hydrocarbonate sodium waters, confined to the High Proterozoic layers that in turn can contain rather high (supernormal) content of fluorine, boron, aluminum and barium. But ferrous together with associated organoleptic properties such as colour and turbidity is the core constituent, deteriorating water quality. The hyper ferrous content (twice-tenfold its norm) is characteristic for many areas of the Country and a natural factor contributing to the salt content of water. Moreover an increase or decrease in ferrous concentration is subjected neither vertical nor horizontal zoning and devoid of any pattern. According to the findings of the Belarusian hydrogeological expedition it is determined that if excessive ferrous content is identified at the upper horizon that is likely to be the same at the lower horizon and vice versa. Within the same settlement, as well as its suburbs the ferrous content of groundwater can fluctuate within the same aquifer. As evidenced by the foregoing it is impossible to predict the ferrous content of underground water around some settlement but to rely on the particular findings of well drilling and testing. In deciding on a particular site for manufacture and bottling of underground water and taking into account the above-mentioned it is vital to be guided by the following criteria:1. The quality of a potential spring should meet the requirements of the existing standards.2. The efficiency of geological and hydrogeological exploration at the site;3. The availability of infrastructure, defining the feasibility study of a project (line) for bottling (the conditions of heat and energy supply, water-way and available transport communications, etc.) ^ 3. COMMUNICATION FOR INVESTORS3.1. Procedure for setting up joint ventures for industrial bottling of drinking waters in the Republic of BelarusSequence of actions:1. Signing a constitutive agreement for setting up an enterprise;2. Drawing up a business plan and carrying out its expertise in accordance with the established procedure;3. Building up an authorized fund; 4. Registering an enterprise including the Ministry of Foreign Affaires;5. Participating in the auction in order to obtain the right to conclude a Land lease contract and registering the lot allotment;6. Obtaining licenses (special permits) for the right to exercise activities; 7. Obtaining the mining lease including:- Developing a feasibility study for the boundaries of mining lease, exercising its adjustment and approval;- Adopting a resolution by the local Executive Committee;8. Drawing up design estimates for drilling a well, and carrying out its expertise and compliance in line with the established procedure;9. Drilling and equipping a well, carrying out a full complex of hydrogeological analyses including the chemical and quality analyses of underground water.10. Obtaining opinions on the quality of drinking water and its certification;11. Evaluating the operational reserves of underground water at the site, the State expertise of geological data and the approval of groundwater storage in the National Commission for mineral reserves; 12. Obtaining permits for special water use, compliance and quotas for groundwater operations;13. Holding a tender for selecting a contractor (organization) to design a project;14. Drawing up design documentation for construction works and construction and ecological expertise; obtaining a permit for construction works;15. Holding a tender for selecting a contractor (organization) to build a project;16. Entering into the contract with the construction organization executing construction works;17. Holding a tender for selecting an organization for the delivery of technological equipment;18. Installing technological and support equipment;19. Executing starting-up and adjustment works and producing a pilot lot of bottled water;20. Putting an enterprise into operation in order to reach the design capacity in future.^ 3.2. On regulating relations in the area of land use by investors on the territory of the Republic of BelarusThe investor is vested with the right to the plot after the state registration of this right and acquisition of the appropriate certificate (license) issued by the state registration Office. According to the purposes and conditions of lot allotment investors are eligible to: use the plot on their own; use water bodies, minerals in general use including peat as well as useful properties of the plot without deriving a profit in accordance with the legally established procedure; erect permanent structures (buildings, facilities) in accordance with the legally established procedure; recover losses stemming from the withdrawal or temporary holding of plots, demolishing of objects of immovable property located on them as well as the restriction (charge) of rights to ground area including the establishment of real servitude; surrender a plot on a voluntary basis; demand the establishment or cessation of landed servitude. Leaseholders charged for the right to conclude the Lease Agreement have a right unless otherwise specified by legislative instruments: to sublease a lot within the term of lease; to delegate their Lease-related rights and responsibilities to another person; to exercise the lease right as an object of pledge within the term of the Lease agreement. Investors are bound to: use granted land as well as structures on them in compliance with the purposes and conditions of land allotment; implement land protective measures; make payment for the utilization of land on timely basis; develop land area; meet the terms of land lease under the established legislative instruments including the construction of permanent structures (buildings, facilities) as well as other conditions of land allotment ; respect the rights of other land users; return the lots granted for temporary use or on lease after the expiry date or renew a lease in good time; observe the specified restrictions (charges) of rights to land involving the conditions of land servitude. In order to provide extended protection guarantees to the leaseholders' rights the Legislation stipulates that the term of state-owned land lease for the purposes relating to construction and/or maintenance of permanent structures (buildings, facilities) shall not be less than the normal period of their construction and/or operation. Land lease for a shorter period of time shall be exercised only with the consent of persons taking land on lease. The term of land lease shall not exceed ninety nine years. The right to private land property shall be cancelled based on the decision by the local executive committee concerned within its competence or the judgement of a court: while depriving non-eligible individuals of land; during the voluntary land transfer to state ownership; while withdrawing land for state needs; while liquidating a non-state legal entity of the Republic of Belarus. The right to private land property shall also terminate through the compulsory withdrawal according to the judgement: due to land tax non-payment on the expiration of two tax periods; as a result of land use for the improper purpose; should a private legal entity of the Republic of Belarus within the period of six months after the day of obtaining a certificate (license) on the State land registration and the ownership right not occupy the plot in question; as a result of failure to exercise protective measures; as a result of land confiscation. In particular should an investor during the six-month period (or another term specified by the agreement on the design and construction of permanent structures (buildings, facilities), or the decision by the local Executive Committee on land lease after the day of obtaining a certificate (license) on the State land registration and the ownership right not occupy the land in question according to the purposes and lease terms (not start construction works or any other land development), the local committee shall forward to the investor an order to occupy the given plot (commenced construction works, any other land development) in compliance with the purpose and lease terms not later than one month after the lease expiration. The term specified by the order shall not exceed one month. Should the investor after termination specified by the order fail to start construction or any land development according to the purpose and lease terms the local committee under its competence is entitled to: take an action for the cessation of the land right and make a decision on the further use of the given land after entering the court judgement on the cessation and state registration of the lease cessation into force; take a decision on the dissolution of the lease agreement if the right to cancel the lease agreement in unilateral order is provided by the agreement in question that contains the terms of its further use and an order by the State land registration office to register the cessation of the lease right and after the registration make a decision about its further exploitation or take an action for the dissolution of the land lease; and after the entering of the court decision into force decide on its further use. The state registration office shall register the lease cessation in line with section 5 of this article within 7 working days after the day of the receipt of the local committee's order with a copy of the court's judgement forwarded by the local executive committee. Such a state registration shall be exercised at the expense of the relative local budget. Failure to execute the requirements specified by the decision on the enforcement of lease rights and right restrictions (charges) within 2 months can be cancelled by the local executive committee adopted the decision. The local executive committee is bound to notify the state registration office about the cancellation of the decision specified not later than three working days. The court decision about the forced land withdrawal for the violation of the legislation on land protection and use shall be made based on the materials being testimony to the fact that after receiving the writ the land owner fails to take measures for eliminating committed protection infringements relating to land protection and use within the prescribed period. Land lease (sublease) shall be terminated on the basis and in line with the procedure provided by the Civil legislation or Land lease agreement. Land lease (sublease) can be terminated also in case of land withdrawal for state needs, transactions by the leaseholder (sublease holder). The termination of land lease involves the termination of the right to its sublease if otherwise not specified by the Land Lease. The legislative instruments may specify other reasons for the termination of lease rights.The State shall guarantee the protection of the investors’ (owners’, users’, holders’) in the process of land termination and demolition of immovables located on them. Land area used in the established procedure is bound to be withdrawn only for state needs. Thus according to Article 8 of the Regulations on the Land Withdrawal Procedure approved by the RB President's Decree №667 of 27 December 2007 «On land withdrawal and provision», entering into force on 1 January 2008 the right to the land being in private property shall be terminated for state needs together with its simultaneous redemption at the cadastre price on the moment of redemption in compliance with the procedure established by the Council of Ministers’ resolution №462 of 26 March 2008 with the compensation paid to the owner and surrender of the land to the Republic of Belarus.The procedure for compensation paid, their extent shall be determined by the organizations according to the Council of Ministers’ Resolution № 462 of 26 March 2008. In the process of leased land withdrawal should the payment be collected for the right to conclude the Land Lase the lessee shall be awarded damage from the local budget of the relative administrative and territorial district in which the payment for the lease right was made. When the property being the object of mortgage is withdrawn from the mortgagor in the established procedure for the reason that the owner of this property in fact is another person (article 282 of the Civil Code) or in the form of sanctions for committed crimes or any other offences (article 244 of the Civil Code), the mortgage of this property shall be ceased. In these cases the mortgagee is entitled to claim the advanced fulfilment of the commitment secured by the mortgage (article 335 of the Civil Code).All lease&compensation-driven disputes shall be settled in the court.Pursuant to Resolution №41 by the Belarusian State committee for property of 14 May 2008 «On the step-by-step recovery of losses relating to agricultural and forestry production» recovery of agricultural and forestry losses by legal entities and sole proprietors, who are granted land from the agricultural and forest land funds based on their application is excised within the lease term on a step-by-step base including the five-year land lease. Step-by-step recovery of agricultural and/or forest production is exercised by legal entities and sole proprieties by equal instalments on the ground of the agreement concluded with the Belarusian State Committee for Property. Prior to the conclusion of the agreement in question losses of agricultural and/or forest production shall be indemnified by legal entities and sole proprietors at the rate of not less than 10% out of the total amount.In accordance with Resolution №686 of 20 June 2008 «On approval of the Regulations on the Instalment Payment Procedure for the right to conclude land lease agreements» by the Minsk regional executive committee instalment payment for the right to conclude land lease agreements including auctions' results shall be given in case if the rate of payment for the right to land lease including auctions' results exceeds 2000 base units for citizens and sole proprietors and 10000 base units for legal entities. Instalments shall be given for the term of not more than 3 years and shall not exceed the lease term. Instalments shall be given on the grounds that the payer pays in 25% of the total sum for the lease right within 10 working days after the decision by the Executive Committee on land lease. Instalment is paid by equal shares per annum on 1 November of year to the first instant but not later than the date of lease expiration. ^ 3.3. On stimulating manufacture and sales of goods the Belarusian President’s Decree № 1 of 28th January 2008 on stimulating manufacture and sales of goods (works, services) specifies that according to the List approved by the Council of Ministers’ Resolution №1451 of 5 October 2008 profit organizations both with foreign investment and without such investment, set up (with the exception of reorganized enterprises) from 1 April 2008 and located and operating on the territory of the Republic of Belarus except for townships with the population of 50 thousand people are eligible not to calculate and pay profit taxes and duties into the National Fund for supporting agricultural producers, food supply and agricultural science relating to goods (works, services) of domestic production given their separate record-keeping. During five years starting from their setting up profit organizations, profit organizations with foreign investment are exempt from the obligatory sale of foreign currency within the first five years of the operation, received from transactions with legal entities-non-residents and natural persons-non-residents from the sales of own goods (works, services) including leased property. Under the customs regime of free circulation technological equipment, its component and spare parts imported to the customs area in the Republic of Belarus are exempt from import customs duties and value added tax (except for VAT imposed on export from the Russian Federation) as a contribution to the authorized fund of profit organizations with foreign investments. The integrated value of goods shall not exceed the size of non-money input specified by the constituent papers of such organizations. However, if at a stated time a profit organization with foreign investment importing goods with exemption from customs duties and value added tax has not generated the minimum capital fund stipulated by the legislation it will forfeit its rights to exemption. Import customs duties and value added tax are collected in accordance with the established procedure including surcharge starting from the day of certification on the placement of goods under the customs regime of free circulation.^ 3.4. List of taxes and other compulsory payments in 2009 List of taxes Rate, object, preferences Standard legal instruments ^ 1. Indirect taxes, duties, allocation (included in sale prices of goods, works and services) 1.1 Value added tax (VAT) The basic tax rate is 18%. There is a reduced rate of 10% according to the List set by the Presidential Decree (food and a range of children's goods; production of plant growing and livestock- and fish-breeding, beekeeping). The reduced rate to exports of goods is 0%. Overall sales (works, services), the turnover of property rights on the territory of the Republic of Belarus (including an overall voluntary transfer of projects), and goods brought to the Belarusian customs territory are recognized as object of taxation. The Belarusian Tax Code of 19.12.2002 (general part);National Law № 1319-XII of 19.12.1991 «on Value added tax» 1.2 Excise taxes Excise rates are set in total per physical unit of measurement for excisable goods (fixed (specific) rates) or in percent rates from the value of goods (ad valorem rates). Excise rates are set by the President of the Republic of Belarus. Excise taxes are paid for: - produced excisable goods; - excisable goods imported to the customs area of the Republic of Belarus and/or during sales of excisable goods on the customs area of the Republic of Belarus. The following goods (production) are excised: - technical hydrolytic alcohol; - alcohol-containing liquids except: liquids with denaturated agents, alcohol-containing drug, medicinal and preventive, diagnostic agents and drugs approved for manufacture and/or application on the territory of the Republic of Belarus in accordance with the legally established procedure; - alcohol-containing preparations made by pharmacies on prescription including homeopathic remedies; - alcohol-containing agents and drugs for veterinary purposes approved for manufacture and /or application on the territory of the Republic of Belarus in compliance with the legally established procedure; - alcohol-containing perfume and cosmetic agents; - alcohol products (except cognac spirit and wine materials); - beer; - tobacco production; - crude oil, motor petrol, diesel oil, other fuel used as motor petrol, diesel fuel for diesel and/or carburettor (injector) engines; - microbuses and cars including converted into trucks disregarding the cubic capacity of the engine, except cars meant for maintenance and rehab measures. The list of excisable goods shall be specified by the President of the Republic of Belarus. National Law № 321-XII of 19.12.1991 «on Excise taxes»; Presidential Decree № 636 of 13.12.2007 «On excise rates for excisable goods» 1.3 Contributions to the national fund for producers of agricultural products and foodstuffs and agrarian science Contributions are made at the rate of 1% from sales (works, services) (from profits after paying interest, commission and other bank charges for banks and nonbank financial intermediaries except the National Bank of the Republic of Belarus; from gross income for organisations engaged in trade, procurement and catering activities; from balance sheet profit for insurance companies) irrespective of their institutional and legal form. Belarusian Law № 450-3 of 13.11.2008 «On the National Budget for 2009» ^ 2. Direct taxes and duties (imposed from current yields and profits) 2.1 Profit Tax The rate is 24 %. The object is gross profit - an amount of profit from sales of goods (works, services), other values (including fixed assets), property rights and earnings from out-of-selling operations reduced by the amount of charges relating to these operations. Preferences are taxable profit reduced by the amount of profit directed at the capital investments of industrial significance and house-building as well as repayment of credits obtained and used for these purposes. Belarusian National Law №1330-XII of 22.12.1991 «On revenue and profit taxes» 2.2 Revenue tax Foreign legal entities that are not engaged in any activities in the Republic of Belarus through the permanent office and paying revenue taxes at the following rates: 15 % for dividends, royalties, licences and other gains. 10 % of profits from Debt Instruments (requirements) of any kind ; 6 % from payment for shipment, freight in relation to international transportation. Tax on earnings of foreign legal entities is withheld by legal entities and sole proprietors, paying profits. If the Republic of Belarus has not established otherwise by its international treaty the Rules of international treaties are applied. Belarusian National Law №1330-XII of 22.12.1991 «On revenue and profit taxes» 2.3 Incometax The rate is 12 %. The object of taxation is natural persons' aggregate income gained in money terms or in kind during the calendar year.Note. Income taxpayers are natural persons. Legal entities estimate and withhold an income tax from the earnings of natural persons. National Law № 1327-XII of 21.12.1991 «On income tax from natural persons» ^ 3. Taxes and duties on the cost price of goods, works and services 3.1 Assessments to the Social Fund (contributions for social insurance) 34 % of all payments in money and/or in kind, charged in favour of employees with good reason independently of sources including royalties under civil treaties except those specified by the List of payments that do not come under obligatory insurance taxation to the Fund approved by the Government of the Republic of Belarus. National Law № 138-XIII of 29.02.1996 «On obligatory insurance premium into the Social Fund»of the Ministry for Social Protection of the Republic of Belarus 3.3 Payments for land in the form of land tax and rental fee Land taxes are set in the form of annual fixed payments per hectare, lease payments are established in line with the Lease agreement. The object is a plot that is in possession, use or ownership. National Law № 1314-XII of 18.12.1991 «On land payments» 3.4 Environmental tax Fixed rates are set in roubles per tonne, m3, kg, standard litre, 1 thousand m2. The objects are: - volumes of used (extracted, mined) natural resources; - discharges (emissions) of pollutants released into the environment; - amounts of oil and oil products moved on the territory of the Republic of Belarus; - volumes of waste accumulated at the disposal areas; - volumes of goods put under the customs regime of elimination and losing their consumer properties as well as waste, generated as a result of eliminating goods under this regime; - volumes of produced and/or imported plastic, glass, paper and cardboard package and other goods, the loss of whose consumer properties brings to the generation of waste detrimental to the environment and which require the management of collection, treatment and/or use as well as imported goods packaged in plastic, glass, paper and cardboard package; - volumes of refined oil and oil products by enterprises engaged in oil-refining. National Law 1335-XII of 23.12.1991 № «On tax on natural resources (environmental tax)» ^ 4. Taxes paid at the expense of the enterprise's disposable funds 4.1 Property tax 1 % (per annum) from the cost of buildings and facilities, including incomplete projects being in the possession or ownership of the payer. 0, 1 % for natural persons including registered sole proprietors as well as cooperative garage societies, cooperative parking lots and gardening societies. National Law № 337-XII of 23.12.1991 «On real estate tax» 4.2 acquisition tax on vehicles It accounts to 3 % from the acquisition price without VAT. The object of taxation is the acquisition of vehicles through purchase, exchange of free transfer (donation), transfer to the authorised capital stock as a contribution as well as under finance lease (leasing). National Law № 73-3 of 23.12.1991 «On road funds in the Republic of Belarus» 4.3 Local taxes and duties These are set by local authorities. In 2008 the Law on the Budget of the Republic of Belarus for 2007 enables the local authorities to set 6 types of local taxes and duties: -sales tax, 5 % from proceeds; -service tax, about 5 % from the price of individual services; -special purpose charges (transport, maintenance and infrastructure charges), 3 % from disposable profits; -charges from users (parking, dogmastership); -charges from procurers, 5 % from the volume of purchases; -resort charges up to 3 %. National Law № 617-XI1 of 20.02.1991 «On local government and self-government» National Law № 450-3 of 13.11.2008 « On the National Budget for 2009 » ^ 5. Duties from legal entities for financial performance 5.1 Offshore duties The rate is 15% . The objects are: - money transfer by the resident of the Republic of Belarus to the non-resident of the Republic of Belarus, registered in the offshore zone, or another person under the obligation before this non-resident or on the account opened in the offshore zone ; - fulfilment of the non-money obligation to the non-resident of the Republic of Belarus registered in the offshore zone ; - transfer of property rights and/or duties in connection with the change of liability the parties to which are a resident of the Republic of Belarus and a non-resident of the Republic of Belarus registered in the offshore zone. Presidential Decree № 104 of 12.03.2003 «On imposing an offshore duty» ^ 6. Special conditions for taxation 6.1 Single tax for agricultural producers 2 % of gross receipt from sales of goods (works, services), other property and profits from out-of-selling operations. Presidential Decree № 27 of 13.07.1999 «On Single tax for agricultural producers» 6.2 Tax for economic entities applying the simplified system of taxation Tax rates at the simplified system are: 8, 6, 5, 3 % of gross receipt from sales of goods (works, services), other property and profits from out-of-selling operations and 15 % of gross revenue. Presidential Decree № 119of 09.03.2007. 6.3 Tax on the gambling business A tax on the gambling business is set by the President of the Republic of Belarus at the fixed rate. The objects are playing tables, playing machines, totalizator offices, and bookmakers’ offices. Presidential Decree № 9 of 10.01.2005 «On approval of the activities in the gambling business on the territory of the Republic of Belarus» 6.4 Tax on lottery operations This is 8 % of earnings from lottery operations. Presidential Decree № 19 of 23.04.1999 «On imposing a tax on the lottery operations» 6.5 Taxation in free economic zones Residents in free economic zones within the special legal regime pay a restricted list of taxes and pursuant to Decree № 262 of 09.06.2005 enjoy profit preferences, VAT, property, acquisition of vehicles, contributions to the Fund for agricultural producers, foodstuffs and agrarian science. Presidential Decree № 262 of 09.06.2005 «On activities in free economic zones on the territory of the Republic of Belarus» 6.6 Taxation of residents of the High-tech Park residents of the High-tech Park enjoy significant preferences which allows not paying all basic taxes (VAT, profit tax, so-called circulating duties, etc.) owning to Decree № 12 of 22.09. 2005. Presidential Decree № 12 of 22.09.2005 «On the High-tech Park» 6.7 Taxation of commercial organizations located and operating on the territory of the Republic of Belarus, except human settlements (by list) within the period of five years after their set-up commercial organizations with foreign investments including (except for reorganized ones) set up starting with 1 April 2008 and located and operating on the territory of the Republic of Belarus except for human settlements (by list) with a population of over 50 thousand people are exempt from a tax on profit and contributions to the National Fund for agricultural producers, foodstuffs regarding to sales of goods (works, services) of own production, property tax, acquisition tax on vehicles, local taxes and charges, compulsory sales of foreign currency through transactions with non-residents from sales of goods (works, services) of own production including leasehold property. Presidential Decree № 1 of 28.01. 2008 «On stimulating production and selling of goods (works, services)» 6.8 Taxation of organizations and sole proprieties in rural areas organizations and sole proprietors in rural areas producing goods (works, services) are exempt from a tax on profit (for organizations) and income tax (for sole proprietors) in view of profits and proceeds from sales of goods (works, services) produced (exercised, provided) in rural areas as well as real estate tax from the price of the projects located in rural areas. Presidential Decree № 9 of 20.12. 2007 «On some issues of regulating entrepreneurial activities in rural human settlements» ^ 3.5. On some peculiarities of the delivery of drinking water for exportUp to the present drinking water has fallen under the category of non-commercial goods in the area of International trade. In the EC States drinking water accounts for 3 % out of the total sales volume of bottled waters. The trade value of one tonne of high quality drinking water in German and France makes up more than US $ 2000, in Russia 420-440, and in Belarus 220-230. In the neighboring countries and EC countries quoting and licensing relating to manufacture and selling of drinking and mineral waters are not applied but strict requirements to quality, recovery process and the state of equipment through the whole production chain are in force. Thus drinking water in the EC countries is standardized in line with Directive 98/83/ЕС on drinking water by 43 parameters for the content of maximum permissible microelement concentration, 7 microbiological and 2 radioactive parameters. According to Directive 80/777/ЕЕС the main principles for accepting water as «natural mineral» are water withdrawal from a particular protected spring (the performance of geological and hydrogeological expertise), the natural character of water and its healthy properties, stability of its content relating to mineral substances (physical and chemical analyses by 12 indices, the microbiological analysis by 6 evaluative parameters and the performance of clinical and pharmacological analyses), as well as bottling in the initial condition without treatment. In most cases the certification process of new natural mineral water takes not less than two years. water acceptance in the EC countries involves analyses in laboratories having an appropriate certification. Usually European countries require that evaluation shall be carried out in their laboratories. The acceptance of bottled water in a particular country requires that the appropriate agencies of this country are obligated to carry out a number of procedures and inspections to assess the stability of the content of underground water wells according to the quality indices during the 2-year period, their protectability from any pollution as well as to put the well on the List of the country in question. After the sertification of bottled water in one EC country water is exported only to this country. The bottled water gains access to the EC market only when it is put on the List of certified waters from the third countries published by the European associations of cooler waters in the official EC journal. In the process of designing and setting up enterprises for manufacture and bottling of fresh and mineral groundwater for export it is required to enforce the requirements of Directive 98/83ЕС on Drinking Water and Directives 80/777/ЕЕС, 96/70EC and 2003/40ЕС on natural mineral water.Contact data:Department for Geology, Ministry of Natural Resources and Environmental Protection of the Republic of Belarus - Republic of Belarus, 220040, Minsk, Nekrasov str., 7, tel. (+375 17) 292-54-22, fax (+375 17) 331-75-74, е-mail: oppgrr@gmail.com. Director Vladimir V. Karpuk. National unitary exploration enterprise «Belgeology» - Republic of Belarus, 220040, Minsk, Nekrasov str., 7, tel. (+375 17) 292-14-83, fax (+375 17) 296-67-72, е-mail: pto_po@qd.nsys.by. Deputy Director General Leonid V. Filazapovich (tel. (+375 17) 296-66-42).^ Subsurface sites potential for production and bottling of fresh underground water №p/p Site, its location and well № aquifer (complex), interval of the filter slacking-off (from-to), well depth, m Infrastructure 1. Liushnevo, Baranovichi district, Brest regionwell №16040/67 Dnieper-Sozh31,0-41,0 0,5 km to hard surface highway, 6 km to power networks, 10 km to the railway station Mitskevichi, non- gasified 2. Teshevle, Baranovichi district, Brest regionwell №23161/72 Dnieper-Sozh57,0-67,0 0,3 km to hard surface highway, 3 km to power networks, 7 km to the railway station Mitskevichi, non-gasified 3. Kroshin, Baranovichi district, Brest regionwell №190500/69 Pinskterrigenous158,0-204,0 0,4 km to hard surface highway, 6 km to power networks, 13 km to the railway station Baranovichi-centre, non-gasified township 4. Zhemchuzhny, Baranovichi district, Brest regionwell №36322/82 Oxford, central well 210,0 0,2 km to hard surface highway, 0,6 km to power networks, 7,5 km to the railway station Baranovichi-centre, non-gasified township 5. Botovo, Pinsk District, Brest regionwell №23120/72 Proterozoic160,0-210,0 0,3 km to hard surface highway, 6 km to power networks, 22 km to the railway station Lovcha (Lunin), non- gasified township 6. Ozarichi, Kalinkovichi district, Gomel regionwell №45510/91 Berezinsk-Dnieper,central well 150 m 0,5 km from the highway Parichi-Kalinkovichi, a power network in Ozarichi, 16 km from the railway station Pludim, non-gasified township 7. Dainova, Voronovo district, Grodno regionwell №33388/80 Berezinsk-Dneiper,90,0-96,0 2,5 km to hard surface highway, 0,7 km to power networks, 8 km to the railway station Bastuny, non-gasified township 8. Rudevichi, Zelva district, Grodno regionwell №26909/75 Dnieper-Sozh28,0-34,0 1,2 km to hard surface highway, 2 km to power networks, the railway station Zelevo is a 15 km way, non-gasified township 9. Leliuki, Ivie district, Grodno regionwell №35419/81 Dnieper-Sozh36,0-44,0 3 km to hard surface highway, 2 km to power networks, no railway station, non-gasified township 10. Mostische, Novogrudok district, Grodno region,well №47027/90 Dnieper-Sozh87.0-105 10 km to Novogrudok, non-gasified township 11. Gervyaty, Ostrovets district, Grodno regionwell №41088/87 Berezinsk-Dnieper,95,0-101,0 0,5 km to hard surface highway, 3,5 km to power networks, 20 km to the railway station Starye Soly, non-gasified township 12. Dorgishki, Oshmyany district, Grodno regionwell №38912/84 Dnieper-Sozh67,0-75,0 0,5 km to hard surface highway, 0,2 km to power networks, 13 km to the railway station Bogdanov, non-gasified township 13. Zhirovichi, Slonim district, Grodno regionwell №39054/85 Dnieper-Sozh76,0-88,0 0,2 km to hard surface highway, 2,0 km to power networks, 8,5 km to the railway station Slonim, non-asified township 14. Kamenka, Shchuchinski district, Grodno regionwell №4992/5793 Dnieper-Sozh,central well 43 m 0,6 km to hard surface highway, 1,0 km to power networks, 9 km to the railway station Rozhanka, non-gasified township 15. ^ Vileika springtract Tyrovshchina, Vileika district, Minsk regionwell Dnieper-Sozh hard surface highway along the site, power networks along, gas - a 500 m way 16. Smolichi, Kopyl district, Minsk region well №36334/76 Dnieper-Sozh29,0-34,0 9,5 km to hard surface highway, 8 km to power networks, no railway station, non-gasified township 17. Starobin, Soligorsk district, Minsk region well №52277/98 Dnieper-Sozh, palaeogene29,0-39,0 0,4 km to hard surface highway, 1,5 km to power networks, 10 km to the railway station Soligorsk, non-gasified township 18. Rukhovo, Starye Dorogi district, Minsk regionwell №45722/89 Berezinsk-Dnieper,49,0-55,0 0,6 km to hard surface highway, 0,8 km to power networks, 12 km to the railway station Starye Dorogi, non-gasified township 19. ^ Bolshaya Gorozha, Osipovichi district, Mogilev region well w/№ Berezinsk-Dnieper,31,2-42,0 2,5 km to hard surface highway, 0,7 km to power networks, 8 km to the railway station Bastuny, non-gasified township ^ Chemical Content of fresh underground water sites potential for industrial production and bottling № p/p Site well № odor, grades after-taste, grades color, degrees turbidity, mg/dm3 рН Cl-, mg/dm3 SO4, mg/dm3 PO4, мmg/dm3 SiO2, mg/dm3 NO3-, mg/dm3 Al, mg/dm3 Ba, mg/dm3 Be, mg/dm3 Fe (total), mg/dm3 Cd, mg/dm3 Co, mg/dm3 Li, mg/dm3 Mn, mg/dm3 Cu, mg/dm3 Mo, mg/dm3 Na, mg/dm3 Sanitary Standards for bottling in Belarus first category highest category 00 00 55 10,5 6-94-9 250150 250/150 3,53,5 21,4/21,4 205 0,20,1 0,70,1 0,0002 0,2 0,001 0,1 0,03 0,05 1 0,07 200 EC Standards for bottling 4 6,58,5 250 250 50 0,2 0,1 0,2 0,05 ^ Brest region Baranovichi district 1. Liushnevo 16040/67 0 0 2,88 0,27 7,0 4,6 2,0 _ 12,1 4,5 _ _ _ 0,05 _ _ _ _ _ _ 3,5 2. Teshevle 23161/72 0 0 3,2 0,25 7,9 5,1 5,1 _ 13,0 _ _ _ _ 0,05 _ _ _ _ _ _ 7,0 3. Kroshin 190500/69 0 0 4,64 0,33 8,25 4,6 2,0 _ 7,7 0,5 _ _ _ m. 0,05 _ _ _ _ _ _ 107,5 4. Zhemchuzhny 36322/82 0 0 4,8 0,36 7,55 8,0 3,3 _ 20,5 0,7 _ _ _ m. 0,05 _ _ _ _ _ _ 5,0 Pinsk district 5. Botovo 23120/72 0 0 3,36 0,12 6,67 8,0 m. 2,0 _ 8,5 0,3 _ _ _ m. 0,05 _ _ _ _ _ _ 87,0 ^ Gomel region Kalinkovichi district 6. Ozarichi 45510 /91 0 0 1 0,1 7,15 11,4 4,9 _ 13,56 4,8 _ _ _ 0,2 _ _ _ _ _ _ 5,0 ^ Grodno region Voronovo district 7. Dainova 33388/80 0 0 4,8 0,1 7,9 8,6 8,6 _ 16,76 4,2 m. 0,015 m. 0,01 m. 0,002 0,08 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 5,0 Zelva district 8. Rudevichi 26909/75 0 0 3,92 0,37 7,62 11,4 11,9 _ 14,4 14,5 _ _ _ m. 0,05 _ _ _ _ _ _ 3,8 Ivie district 9. Leliuki 35419/81 0 0 m. 1,0 0,1 8,15 14,3 14,4 _ 10,61 4,1 m. 0,015 0,022 m. 0,002 0,06 – m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 3,8 Novogrudok district 10. Mostische 47027/90 0 0 1,2 0,1 7,8 9,2 9,5 _ 14,57 11,3 m. 0,015 0,015 m. 0,002 0,09 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 4,2 Ostovets district 11. Gervyaty 41088/87 0 0 m. 1,0 0,1 7,9 3,4 8,6 _ 18,70 0,3 0,034 m. 0,01 m. 0,002 0,07 _ m. 0,01 m. 0,01 0,02 m. 0,01 m. 0,03 3,3 Oshmyany district 12. Dorgishki 38912/84 0 0 m. 1,0 0,1 7,75 5,7 11,5 _ 17,04 7,8 m. 0,015 m. 0,01 m. 0,002 0,09 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 4,3 Slonim district 13. Zhirovichi 39054/85 0 0 m. 1,0 0,13 7,8 14,9 19,3 _ 15,3 14,7 m. 0,015 m. 0,01 m. 0,002 0,11 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 3,6 Shchuchin district 14. Kamenka 4892/5793 0 0 m. 1,0 0,1 7,9 12,6 19,8 _ 14,14 2,6 m. 0,015 0,01 m. 0,002 0,09 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 4,1 ^ Minsk region Vileika district 15. «Vileiski spring» б/н 0 0 1,73 0,16 7,85 8,9 14,0 0,01 10,16 3,6 0,05 _ m.0,0001 0,18 m. 0,001 m. 0,001 – m. 0,05 0,0015 m. 0,005 8,4 Kopyl district 16. Smolichi 36334/76 0 0 м. 1 0,1 7,83 12,6 9,1 _ 20,5 9,7 m. 0,015 m. 0,01 m. 0,002 0,1 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 5,5 Soligorsk district 17. Starobin 52277/98 0 0 м. 1 0,1 7,18 14,3 7,4 _ 18,3 12,4 m. 0,015 m. 0,01 m. 0,002 0,2 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 3,7 Starye Dorogi district 18. Rubezhi (Rukhovo) 45722/89 0 0 м. 1 0,1 7,2 5,1 5,3 _ 17,5 0,9 m. 0,015 m. 0,01 m. 0,002 0,12 _ m. 0,01 m. 0,01 m. 0,02 m. 0,01 m. 0,03 3,0 ^ Mogilev region Osipovichi district 19. Bolshaya Gorozha w/№ 0 0 4,56 0,33 7,7 3,4 11,1 _ 13,8 2,3 _ _ _ 0,07 _ _ _ _ _ _ 2,9 To be continued № i/i Well № Ni, mg/dm3 Hg, mg/dm3 Se, mg/dm3 Ag, mg/dm3 Pb, мг/дм3 Sr, mg/dm3 Cr, mg/dm3 Zn, mg/dm3 B, mg/dm3 As, mg/dm3 Oxidizability, mgО2/dm3 NH4, mg/dm3 NO2, mg/dm3 Solid residue, mg/dm3 Total hardness , mg-eq/dm3 Ca, mg/dm3 Mg, mg/dm3 K, mg/dm3 HCO3, mg/dm3 F, mg/dm3 RBfirst category highest category 0,02 0,0005 0,01 0,0025 0,01/0,005 7 0,05/0,03 53 0,5/0,3 0,01/ 0,006 32 0,10,05 0,50,005 1000/200-500 71,5-7 13025-80 655-50 202-20 40030-400 1,60,6-1,2 EC 1,0 5,0 0,5 0,5 1,2 1,5 ^ Brest region Baranovichi district 1. 16040/67 _ _ _ _ _ _ _ _ _ _ 0,08 0,017 0,002 153 2,49 39,1 6,6 0,7 149,5 _ 2. 23161/72 _ _ _ _ _ _ _ _ _ _ 0,24 0,023 0,002 179 2,92 44,5 8,6 1,3 183,0 – 3. 190500/69 _ _ _ _ _ _ _ _ _ _ 0,8 0,042 0,056 330 0,76 10,9 2,6 6,1 286,7 _ 4. 36322/82 _ _ _ _ _ _ _ _ _ _ 0,4 0,034 0,10 190 2,92 42,4 9,9 0,9 173,9 _ Pinsk district 5. 23120/72 _ _ _ _ _ _ _ _ _ _ 1,36 0,015 0,004 266 0,22 2,2 1,3 3,1 237,9 _ ^ Gomel region Kalinkovichi district 6. 45510/91 _ _ _ _ _ _ _ _ _ _ 0,48 0,034 0,002 132 1,79 22,8 7,9 0,5 91,5 _ ^ Grodno region Voronovo district 7. 33388/80 м. 0,01 _ м. 0,05 м. 0,02 м. 0,001 м. 0,1 м. 0,01 м. 0,01 м. 0,01 _ 0,32 0,001 0,001 289 4,55 63,0 17,1 1,0 262,3 _ Zelva district 8. 26909/75 _ _ _ _ _ _ _ _ _ _ 0,8 0,042 0,005 270 4,39 69,5 11,2 0,9 228,8 _ Ivie district 9. 35419/81 м. 0,01 _ м. 0,05 м. 0,02 м. 0,001 м. 0,1 м. 0,01 м. 0,01 м. 0,01 – 0,56 0,001 0,003 191 2,65 39,1 8,6 1,0 125,1 _ Novogrudok district 10. 47027/90 м. 0,01 _ м. 0,05 м. 0,02 м. 0,001 м. 0,1 м. 0,01 0,315