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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 12, 2020 No. 160

About the rent for the parcels of land which are in state-owned property

(as amended of the Presidential decree of the Republic of Belarus of 22.07.2021 No. 285)

For the purpose of enhancement of system of collection of the rent for the parcels of land which are in state-owned property (further if other is not established, - the parcels of land):

1. Determine that:

1.1. the amount of the annual rent for the parcel of land (further if other is not established, - the annual rent) is determined by local executive committee, administration of the free economic zone if other is not established by this Decree and (or) other acts of the President of the Republic of Belarus, in case of:

its provision in lease;

prolongation of lease term of the parcel of land;

the change of the lease agreement of the parcel of land providing change of the amount of the annual rent for this parcel of land;

the conclusion of the lease agreement of the parcel of land with the winner of auction or the single participant of cancelled auction;

1.2. the amount of the annual rent is determined proceeding from the cadastral cost of such site for January 1 of calendar year using coefficients (appendix 1) depending on type of functional use of the parcel of land (type of estimative zone) * (appendix 2) if other is not established by this Decree;

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* The type of functional use of the parcel of land (type of estimative zone) is determined based on purpose of this site established by local executive committee, administration of the free economic zone.

1.3. payers of the rent for the parcels of land (further - the rent) have the rights and fulfill the duties established for taxpayers, charges (duties).

Offsetting (return) of excessively paid (collected) amounts of the rent is made by tax authorities according to the procedure, established for offsetting (return) of excessively paid (collected) amounts of taxes, charges (duties);

1.4. tax authorities exercise control for:

observance of procedure for calculation and payment of the rent by legal entities;

completeness and timeliness of payment of the rent by citizens and individual entrepreneurs.

Tax authorities in case of control, application of methods of ensuring payment of the rent and penalty fee, collection of this payment and penalty fee have the rights and fulfill the duties established for implementation of tax control, application of methods of ensuring execution of the tax liabilities, tax collection, charges (duties) and penalty fee;

1.5. failure to pay or incomplete payment of the rent, violation of term of representation by payers of the rent of calculation of its amount attract the responsibility established by the legislation for failure to pay, incomplete tax payment, charges (duties), violation of fixed term of submission to tax authority of the tax declaration (calculation).

2. Approve Regulations on procedure for determination, calculations and payments of the rent it (is applied).

3. Grant the right:

3.1. To explain to Council of Ministers of the Republic of Belarus questions of application of this Decree;

3.2. to local executive committees:

exempt certain citizens (except for citizens to whom as to individual entrepreneurs the parcel of land is provided in lease) from payment of the rent in connection with stay in difficult life situation;

increase (to reduce), but no more than twice, the amount of the annual rent to separate categories of lessees (except for residents of free economic zones, special tourist and recreational parks to whom the parcels of land are provided by administrations of free economic zones);

3.3. to administrations of free economic zones to increase (to reduce), but no more than twice, the amount of the annual rent for the parcels of land located in borders of free economic zones, special tourist and recreational parks and provided by these administrations to separate categories of residents of these zones, parks.

4. Accepted according to the paragraph third subitem 3.2 and subitem 3.3 of Item 3 of this Decree of the decision of local executive committees and administrations of free economic zones on increase in the amount of the annual rent do not extend on:

the organizations to which the decision of the President of the Republic of Belarus changes the due date for tax payment established by the legislation, charges (duties) and penalty fee;

the gas supplying and power supplying organizations rendering services to the population on gazo-and to electric utility service;

unitary enterprises and organizations of public associations of disabled people;

the organizations recognized as economically insolvent (bankrupts), and also which are in process of liquidation;

the parcels of land (part of the parcels of land) on which capital structures are located (buildings, constructions) their parts to which the coefficients established in appendix 3 are applied;

the parcels of land located in borders of free economic zones, special tourist and recreational parks and provided in lease to their residents for implementation of the investment project during all term of implementation of the investment project.

5. Establish the amount of the annual rent in the amount of the land tax determined according to the tax legislation * without application of increase (reduction) of the amount of the annual rent according to the paragraph third subitem 3.2 and subitem 3.3 of Item 3 of this Decree for the parcels of land:

lands of agricultural purpose, provided for farming;

being part of lands of forest fund and provided for use in the agricultural purposes;

being part of lands of water fund and provided for use in the agricultural purposes, and also for fish farming and acclimatization of fish;

the industries which are part of lands, transport, communication, the power engineering specialists, defense and other appointment located outside settlements and provided to legal entities or individual entrepreneurs from lands of forest fund for construction and (or) servicing of linear objects (gas pipelines, oil pipelines, air and cable power lines and communications and another).

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* Taking into account increase (reduction) in rates of the land tax according to decisions of regional councils of deputies or according to their order of local councils of deputies of basic territorial level, and also the Minsk city council of deputies.

6. Concerning the parcels of land (parts of the parcels of land) provided in lease to legal entities on which the capital structures built after January 1, 2019 are located (buildings, constructions), their part, to the amount of the annual rent to establish coefficients (appendix 3) which are applied by legal entities in case of its calculation.

7. For the legal entities who are payers of the single tax for producers of agricultural products for December 31, 2019 discrepancy of the percentage share determined for 2019 for calculation and payment of the rent * is understood as discrepancy of the percentage share determined in Item 1 of article 347 of the Tax Code of the Republic of Belarus, to the size established in the specified Item.

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* For the purposes of Item 7 of this Decree calculation and payment of the rent are understood as submission to tax authority of calculation of the amount of the rent and the payment of the rent for 2019 established by the legislation existing in 2019 for case of discrepancy of percentage share.

8. From January 1 to December 31, 2020 calculation and payment by legal entities of the rent are made in the increased (reduced) size according to the decisions of local executive committees, administrations of free economic zones accepted in 2020 according to subitems 3.2 and 3.3 of Item 3 of this Decree.

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