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RESOLUTION OF THE MINISTRY OF HOUSING AND PUBLIC UTILITIES OF THE REPUBLIC OF BELARUS

of May 29, 2020 No. 6

About approval of the Instruction about features of financial accounting of the income, expenses and other economic activities on rendering housing and communal services

Based on the paragraph of the fourth Item 6 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", subitems 4.4 and 4.13-3 of item 4 of the Regulations on the Ministry of Housing and Public Utilities of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 968, the Ministry of Housing and Public Utilities of the Republic of Belarus DECIDES:

1. Approve the Instruction about features of financial accounting of the income, expenses and other economic activities on rendering housing and communal services it (is applied).

2. This resolution becomes effective since January 1, 2021.

Minister

A. A. Terekhov

It is approved

Ministry of Finance of the Republic of Belarus

 

 

Approved by the Resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of May 29, 2020 No. 6

The instruction about features of financial accounting of the income, expenses and other economic activities on rendering housing and communal services

1. This Instruction determines features of financial accounting of the income and expenses by rendering housing and communal services, and also procedure for reflection in financial accounting of payment for use of rent housing, expense recovery for the electric power consumed on lighting of auxiliary rooms and operation of the equipment in apartment apartment houses, the organizations performing operation of housing stock and (or) providing housing and communal services, except for the organizations of system of the Department of Energy, non-profit organizations (further, unless otherwise specified, - the housing and public utilities organizations).

2. For the purposes of this Instruction the following terms and their determinations are used:

housing and communal services - also cold water supply, water disposal (sewerage), heat supply, the address with solid municipal waste, maintenance, maintenance of the elevator, running repair, capital repairs, sanitary content of auxiliary rooms of the apartment house and additional housing and communal services according to the list of additional housing and communal services determined by Council of Ministers of the Republic of Belarus is hotter;

the contractor - the legal entity or the individual entrepreneur rendering to consumers housing and communal services.

The term "wholesale consumer reseller" is used in the value determined in the paragraph the twenty sixth Item 3 of the Rules of heat supply approved by the resolution of Council of Ministers of the Republic of Belarus of September 11, 2019 No. 609.

Other terms applied in this Instruction are used in the values determined by the Housing code of the Republic of Belarus and the Presidential decree of the Republic of Belarus of December 31, 2015 No. 535 "About provision of housing and communal services".

3. Are not recognized the income of the housing and public utilities organization, subject to receipt from other persons:

the payment for use of rent housing which is subject to transfer into special accounts regional (The Minsk city) of executive committees, state bodies and the state organizations, in economic maintaining or operational management of which there are premises of republican housing stock, the state bodies and state organizations which signed the agreement of free use by premises of republican housing stock, or persons authorized by them;

the payment for capital repairs which is subject to transfer into the special accounts opened (opened) by local executive and administrative organs;

expense recovery of the housing and public utilities organizations for the electric power consumed on lighting of auxiliary rooms and operation of the equipment, including elevators in apartment apartment houses;

payment of physical persons for services of heat supply (for the purposes of heating) and hot water supply, subject to transfer of the power supplying organization.

The parts one of this Item of the amount of payment and compensation amount of expenses specified in paragraphs the second or fifth added and shown for payment to the owners of residential and (or) non-residential premises, employers of premises of the state housing stock, members of the organizations of builders, shareholders who signed the contracts providing transfer by it in ownership and use of objects of shared-equity construction (further - payers), are reflected housing and public utilities organizations for the debit of account 62 "Settlings with buyers and customers" and account 76 credit "Settlings with different debtors and creditors".

Provisions of the paragraph of the fifth of part one of this Item do not extend to the housing and public utilities organizations which are wholesale consumers resellers of heat energy and incur expenses on its transportation and distribution.

4. Is not recognized the income of the housing and public utilities organization which is the state customer in the sphere of housing and communal services (further - the state customer), the payment for the housing and communal services rendered by contractors added and shown for payment to payers.

5. The amounts of the privileges to separate categories of citizens provided according to the legislation on payment for housing and communal services are reflected housing and public utilities organizations for the debit of account 76 "Settlings with different debtors and creditors" and account 90 credit "Income and expenses on the current activities" (the score 90-1 "Proceeds from sales of products, goods, works, services").

6. The income specified in paragraphs by second or pole of Item 3 of the Regulations on procedure for financing of expenses of the state customers in the sphere of housing and communal services, their basic rights and obligations approved by the resolution of Council of Ministers of the Republic of Belarus of December 2, 2019 No. 826, is reflected the state customers on the debit of accounts 62 "Settlings with buyers and customers", 76 "Settlings with different debtors and creditors" and to account 90 credit "The income and expenses on the current activities" (the score 90-1 "Proceeds from sales of products, goods, works, services").

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