of May 25, 2020 No. 3
About foreign free aid
For the purpose of enhancement of order of registration, the taxation, use of foreign free aid and according to part three of article 101 of the Constitution of the Republic of Belarus:
1. Determine that foreign free aid * (further - the help), received by the legal entities of the Republic of Belarus, individual entrepreneurs registered in the Republic of Belarus can be used for:
delivery of health care, including public and palliative medical care, and also for acquisition of medicines and medical products, consumable materials for their servicing, payment of medical services, sanatorium treatment and improvement of the population;
rendering the public assistance and social services to needy citizens, disabled people, pensioners, children, large, incomplete, tutorial and foster homes, persons of no fixed abode, and also persons (families) which appeared in difficult life situation including in connection with forced migration;
preventions and liquidations of emergency situations of natural and technogenic nature, ensuring fire, industrial, nuclear and radiation safety, mitigation of consequences of catastrophic crash on the Chernobyl NPP;
strengthenings of material and technical resources of public institutions (including state bodies);
constructions, repair (reconstruction) of social facilities;
creations and developments of libraries, forming and processings of library stocks;
creations and developments of the museums, completing of museum funds;
training and advanced training of employees of public institutions (including state bodies);
providing the organizations of physical culture and sport, organizations of education, the scientific organizations, the organizations of health care performing activities in the field of physical culture and sport, sportswear and footwear, the sports equipment, stock, equipment, consumable materials for their servicing and also prizes, medals, diplomas, flowers, souvenirs and prize attributes, pharmacological and recovery means, vitamin proteinaceous and glucosic medicines;
preparation and participation of national and national teams of the Republic of Belarus on sports, sports reserve in sporting events in the territory of the Republic of Belarus and (or) beyond its limits;
installations of treatment facilities, creations of objects for use of waste, subjects to neutralization, waste disposal, implementation of alternative energy sources;
carrying out by public institutions (including state bodies) the international and republican actions (competitions, conferences, seminars, the congresses);
payments of the general running costs connected with content of management personnel of the legal entity, individual entrepreneur and ensuring their activities according to the list determined by Administration of the President of the Republic of Belarus;
other purposes on condition of approval of these purposes of use of the help by the Interdepartmental commission on questions of foreign free aid (further - the Interdepartmental commission).
Receivers - physical persons the help can be used for the personal purposes, and also for the purposes specified in paragraphs the second or thirteenth to part one of this Item.
* For the purposes of this Decree terms are used in the values determined in appendix.
implementation of terrorist and other extremist activities, other acts prohibited by the legislation or financing of political parties, unions (associations) of political parties;
preparation or elections, referenda, response of deputies of the House of Representatives of National assembly of the Republic of Belarus, members of council of the Republic of National assembly of the Republic of Belarus, deputies of local council of deputies, organization or holding meetings, meetings, street processions, demonstrations, picketing, strikes, production or distribution of propaganda materials;
organization of events, directed to carrying out political and mass agitation work among the population.
3. Provision as the help is not allowed:
prohibited to commodity importation;
foodstuff with expiration date less than 4 months from the date of import to the Republic of Belarus;
vehicles since which year of release there passed more than 15 years.
legal entities and individual entrepreneurs;
physical persons and these persons petition for income tax exemption from physical persons.
5. Registration of the help is performed in Department according to statements of receivers.
The document confirming help registration is the certificate issued by Department.
Document forms, represented to Department for registration of the help, the report on its use and certificates are established by Administration of the President of the Republic of Belarus.
The procedure for receipt to the Republic of Belarus for the help, its registration (including the bases for refusal in consideration of the application about help registration), collections of payment for its registration, accounting of the help and its use is determined by the resolution of Council of Ministers of the Republic of Belarus and Administration of the President of the Republic of Belarus.
6. For registration of the help - legal entities and individual entrepreneurs the payment in the amount of percent 0,5 from the amount (cost) of the received help, not tax-exempt, charges (duties) is levied from receivers.
For registration of the help, tax-exempt, charges (duties) in full, the payment is not levied.
The money arriving as payment for registration of the help for the current (settlement) bank account of Department:
are not assessed with taxes, charges (duties);
go for compensation of the employees of Department who are carrying out work with statements for help registration * and on other purposes provided in the corresponding profit and loss budget of extrabudgetary funds of Department approved Managing affairs of the President of the Republic of Belarus.
* Except for the government employees and workers providing activities and maintenance of Administration of the President of the Republic of Belarus.
7. Use by legal entities and individual entrepreneurs of the help which is subject to registration is forbidden before receipt of the certificate, and concerning property - also before implementation in the territorial organization for state registration of real estate, the rights to it and transactions with it of state registration of the right, restriction (encumbrance) of the right to this property.
8. The help which is subject to registration can be tax-exempt, charges (duties) according to the procedure and on the conditions established by this Decree.
The help directed to payment of general running costs is not exempted from taxes, charges (duties).
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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