of August 9, 2019 No. 304
About implementation of agreements on financing of cross-border cooperation
For the purpose of implementation of the agreements of the Republic of Belarus on financing of cross-border cooperation of December 28, 2016 constituting basis for participation of the Republic of Belarus in programs of cross-border cooperation of the European Union "Poland - Belarus - Ukraine" and "Latvia - Lithuania - Belarus" for 2014-2020 (further - agreements):
1. Determine that:
1.1. projects of cross-border cooperation (further - TGS) are subject to registration by the Ministry of Economics according to the procedure, established by Council of Ministers of the Republic of Belarus;
1.2. provisions of Article 3 of the Framework agreement between the Government of the Republic of Belarus and the Commission of the European communities of December 18, 2008 are applied to the goods imported on customs area of the Eurasian Economic Union in the Republic of Belarus within joint financing of TGS;
1.3. are not recognized the taxation objects within joint financing of TGS:
the goods imported on the territory of the Republic of Belarus - on customs duties for making of customs transactions, customs duties, the value added tax, excises, utilization collection;
the money received as joint financing of TGS - on the income tax, tax in case of simplified taxation system, to the single tax for producers of agricultural products;
turnovers on realization in the territory of the Republic of Belarus of the goods (works, services) delivered, transferred (which are carried out, rendered) the supplier of goods (works, services) of the TGS project and (or) the receiver of means of the international technical assistance (further - MTP) for its implementation, and also turnovers on their further voluntary conveyance according to the purposes and tasks of the TGS projects - on the value added tax;
the property acquired or received for project implementation of TGS - on the real estate tax for the term of its direct use in case of project implementation of TGS;
income gained by physical persons - on the income tax from physical persons;
1.4. when using goods (works, services), money and other property specified in subitem 1.3 of this Item, for the purpose of, the specific projects of TGS which are not provided by agreements on financing, taxes (charges) and duties are subject to payment (collection) with charge of penalty fee and penalties according to the legislation.
2. Purchases of goods (works, services) within the TGS projects, including due to joint financing of TGS, are performed according to the procedural requirements provided by articles 4 of appendices I of agreements.
3. Regional executive committees (The Minsk Gorispolkom) represent confirmations about purpose of goods (works, services), money (further - confirmations):
in the State Customs Committee - about the goods imported on the territory of the Republic of Belarus from the territory of foreign states (except for state members of the Eurasian Economic Union) according to subitem 1.2 of Item 1 and the paragraph the second subitem 1.3 of Item 1 of this Decree;
in the relevant inspectorates of the Ministry of Taxes and Tax Collection for areas and Minsk - about money, goods (works, services), property according to paragraphs the second or sixth subitem 1.3 of Item 1 of this Decree.
The procedure for issue of confirmations for the purposes of subitem 1.3 of Item 1 of this Decree is established by Council of Ministers of the Republic of Belarus.
4. The expenses incurred by the receiver of MTP until registration of the TGS project will be considered as joint financing of TGS in case of recognition of the TGS programs by their governing bodies meeting eligibility criterions according to provisions of agreements and registration of the TGS project.
5. The receiver of MTP uses means of TGS according to their purpose and agreements.
In case of presentation by the European commission to the receiver of MTP of the warrant for compensation of unreasonably paid means of TGS the receiver of MTP compensates the specified means of the European commission according to agreements.
In case of presentation by the European commission to the Republic of Belarus of the warrant for compensation of means of TGS which are unreasonably paid to the state organization, this compensation is performed at the expense of means of the republican budget based on the decision of the President of the Republic of Belarus. Preparation of the draft of such decision with indication of in it in need of source of subsequent compensation of means of the republican budget is performed by the Ministry of Foreign Affairs together with interested.
6. For the purposes of this Decree terms are used in the following values:
the TGS programs - the MTP programs of the European Union "Poland - Belarus - Ukraine" and "Latvia - Lithuania - Belarus" for 2014-2020 within the European tool of the neighbourhood which financing is performed according to agreements;
the TGS project - the MTP project realized within the TGS programs;
receivers of MTP - the Republic of Belarus or its administrative and territorial units on behalf of state bodies, and also legal entities and citizens of the Republic of Belarus who receive MTP or for benefit of whom the TGS projects are implemented;
the state organization - the legal entity who is the receiver of MTP within the TGS programs which property is in property of the Republic of Belarus or its administrative and territorial unit;
joint financing of TGS - partial obligatory financing of the TGS project at the expense of means of the receiver of MTP (except for foreign free aid), means republican and local budgets, off-budget centralized investment funds, extrabudgetary funds and other means according to the legislation;
unreasonably paid means of TGS - the means of MTP of the European Union spent by the receiver of MTP with violation of provisions of agreements.
7. Recognize invalid:
The presidential decree of the Republic of Belarus of June 12, 2000 No. 338 "About release from customs payments, taxes, charges and assignments within the TASIS Program of the European Union for cross-border cooperation";
Item 32 of the Presidential decree of the Republic of Belarus of April 4, 2002 No. 188 "About modification and amendments in some presidential decrees of the Republic of Belarus";
subitem 1.16 of Item 1 of the Presidential decree of the Republic of Belarus of May 28, 2008 No. 286 "About modification, amendments and recognition voided some presidential decrees of the Republic of Belarus".
8. To Council of Ministers of the Republic of Belarus in two-month time to establish order of registration of the TGS projects, and also issues of confirmations for the purposes of subitem 1.3 of Item 1 of this Decree.
9. This Decree becomes effective in the following procedure:
Item 8 and this Item - after official publication of this Decree;
other provisions of this Decree - in two months after its official publication.
President of the Republic of Belarus
A. Lukashenko
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