On the first place is the OJSC "Belaruskali". According to the results of January-September 2012, published on the website of the Ministry of Finance, net income of "Belaruskali" for this period was 6,123 trillion belarusian rubles ($712 mln).
Foreigners are able to refund VAT for Belarusian goods.They are able to refund VAT at custom checkpoints, where bank branches are located. If the foreigners are out of the country through the custom checkpoints, where bank branches are not provided, the money will be transferred to the bank or card account.