of January 31, 2020 No. 2
About procedure for transfer, distribution and the mechanism of return of the income of budgets in 2020
1. Approve the Instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus in 2020 it (is applied).
First Deputy Minister
It is approved
Ministry of Taxes and Tax Collection of the Republic of Belarus
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of January 31, 2020 No. 2
1. This Instruction determines procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further - the budget of Social Security Fund) in 2020.
2. The payments which arrived in republican and local budgets in 2020 including according to the procedure of recalculation following the results of for 2019, are distributed according to the standard rates of assignments established for 2020.
Return (offsetting) of the payments which are excessively paid by the payer, collected from the payer is made for acquisition account of payments in the current year. At the same time return (offsetting) of the payments which arrived in republican both local budgets and cancelled at the time of implementation of return (offsetting) is made for acquisition account on the cancelled taxes, charges (duties) (payment code 3109 *).
* The code values of payments applied in this Instruction correspond to the Section and subsection of the classification of budget receipts established in appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus".
3. Money, including in foreign currency, received by state bodies (their territorial authorities) financed by means republican and local budgets including the means received from leasing of property according to Article 261 of the Budget code of the Republic of Belarus, is enlisted in the income of the republican or corresponding local budget if other is not established by legal acts (codes of payments 4102, of 4501, of 4707, of 4805, of 5520).
4. The money which is subject to transfer in republican and (or) the local budgets, penalty fee listed according to parts one, the third and fifth Item 2 of Article 15 and parts one, the third and fifth Item 7 of article 21 of the Law of the Republic of Belarus of December 16, 2019 to No. 269-Z "About the republican budget for 2020" are enlisted in the income republican and (or) the corresponding local budgets on account of compensation for expenses of these budgets (codes of payments 4601-4610, 4613, 4614, 4616-4620, 4622, 4630).
5. Transfer in the corresponding cash budgets, specified in Items 3 and 4 of this Instruction, is performed by state bodies (their territorial authorities), the state organizations no later than three working days after day of their obtaining and in the last working day of month the total amounts received on specific payment codes if other is not established by legal acts.
Return of the money which is excessively received by state bodies (their territorial authorities), the state organizations is performed by them in case of the address of the payer for acquisition account in current period.
6. Means from privatization of the premises which are under economic authority or operational management of local executive and administrative organs, other state bodies, other state organizations or in free use of the organizations of non-state pattern of ownership created as a result of privatization are enlisted in budgets of basic level, the budget of Minsk for the location of subject to privatization (payment code 4701).
Means from sale of premises according to the Presidential decree of the Republic of Belarus of July 26, 2010 No. 388 "About procedure for the order the state housing stock" and the Presidential decree of the Republic of Belarus of June 13, 2018 No. 237 "About the order the state housing stock" are enlisted:
in the republican budget in case of alienation of the premises which are in republican property (payment code 4701);
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