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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 28, 2019 No. 92

About creation of organization

For the purpose of enhancement of system of bodies of the state energy supervision, increase in efficiency of their activities and creation of system of bodies of the state gas supervision I decide:

1. To Department of Energy till April 1, 2019 to create public institution "State energy and gas supervision" (further - organization) and to provide its functioning.

2. Determine that:

2.1. the organization is under supervision of the Department of Energy.

The organization is headed by the CEO appointed to position and dismissed by the Minister of Energy;

2.2. the organization is body of the state energy and gas supervision of the Department of Energy and exercises supervision of observance by legal entities and physical persons, including individual entrepreneurs, requirements of the legislation in the field of power and gas supply;

2.3. financing of expenses on creation and content of organization is performed according to the procedure, determined by the Department of Energy, for the account:

target assignments of the power supplying and gas supplying organizations *, performed on the basis and within the estimate of organization approved annually by the Department of Energy (further - target assignments);

other sources;

______________________________

* The power supplying organizations are understood as the republican unitary enterprises of power industry Brestenergo, Vitebskenergo, Gomelyenergo, Grodnoenergo, Minskenergo and Mogilevenergo which is part of GPO "Belenergo".

The gas supplying organizations are understood as the production republican unitary enterprises "Brestoblgaz", "Vitebskoblgaz", "Grodnooblgaz", "Mingaz", "Minskoblgaz" and "Mogilevoblgaz", RPUP "Gomelyoblgaz" which are part of GPO "Beltopgaz".

2.4. target assignments:

are included the power supplying and gas supplying organizations of costs on production and sales of goods (works, services) considered in case of the taxation;

are considered in production costs and sales of goods (works, services) for the purposes of financial accounting;

are transferred into the current (settlement) bank account of organization;

are created according to the procedure, established by the Department of Energy;

2.5. the target assignments received by organization from the power supplying and gas supplying organizations are not recognized the taxation object the value added tax. Tax amounts on value added on the acquired (imported) goods (works, services), property rights due to target assignments are not deductible and belong on value addition of the acquired (imported) goods (works, services), property rights;

2.6. Department of Energy:

approves the charter of organization, the changes and (or) amendments made to it;

determines structure, number and payment procedure of work of employees of organization;

2.7. the organization performs:

the state energy and gas supervision in the form of actions technical (technology, testing) nature and measures of preventive and precautionary nature;

other functions determined by the Regulations on the state energy and gas supervision approved by Council of Ministers of the Republic of Belarus;

2.8. the property of organization is in republican property and belongs to it on the right of operational management;

2.9. according to the solution of the Department of Energy the companies as the property complexes created based on property of separate divisions of the power supplying and gas supplying organizations, GPO "Belenergo" and GPO "Beltopgaz", for the cost which is registered in financial accounting for date of transfer are on a grant basis transferred to organization.

The transferred companies as property complexes:

are included in the expenses at the transferring party in case of calculation of part of profit (income) *;

are recognized the income at the receiving party on their acceptance date to financial accounting and expense at the transferring party for date of their write-off from financial accounting.

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