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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 19, 2021 No. 21

About distribution of the state fee and penalties between republican and (or) the corresponding local budgets

Based on Article 25-1, of item 4 of Article 26 of the Budget code of the Republic of Belarus and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Determine that:

distribution of the state fee between the republican budget and (or) the corresponding local budgets is performed according to appendix 1;

distribution of penalties for making of offenses between the republican budget and (or) the corresponding local budgets is performed according to appendix 2.

2. Declare invalid the resolution of the Ministry of Finance of the Republic of Belarus of December 3, 2019 No. 71 "About distribution of the state fee and penalties between republican and (or) the corresponding local budgets".

3. This resolution becomes effective after its official publication and extends the action to the relations which arose since March 1, 2021.

Minister

Yu.M.Seliverstov

Appendix 1

to the Resolution of the Ministry of Finance of the Republic of Belarus of February 19, 2021 No. 21

Distribution of the state fee between the republican budget and (or) the corresponding local budgets

Budget

The state fee on subjects to taxation, stipulated in Clause 284 Tax codes of the Republic of Belarus * (further – the Tax Code)

1. Republican

in subitems 1.1-1. 3, 1.8–1.27, 1.30 ( regarding the state fees on acceptance of qualification examinations on the right of control of the motorized vehicle), 1.32–1.43, 1.45, 1.46, 1.50–1.53, 1.55–1.68, 1.70–1.72 of Item 1 of Article 284 of the Tax Code;
the state fee paid in foreign currency by the payers who are not tax residents of the Republic of Belarus and being outside the Republic of Belarus

2. Regional

in subitems 1. 9, 1.10, 1.16, 1.35, 1.49, 1.50  Items 1 of Article 284 of the Tax Code

3. District, city (cities of regional subordination), city of Minsk

in subitems 1.4-1. 7, 1.9, 1.10, 1.16, 1.28, 1.29, 1.30 ( regarding the state fees on acceptance of qualification examinations on the right of control of the wheel tractor, self-propelled machine), 1.31, 1.35, 1.47, 1.48, 1.49 (in city budget of Minsk), 1.50, 1.54  Item 1 of Article 284 of the Tax Code

4. Rural, settlement, city (cities of district subordination)

in subitems 1. 5, 1.7, 1.54  Item 1 of Article 284 of the Tax Code

 

______________________________

* Transfer of the state fee on the subjects to taxation established in subitems 1. 5, 1.7, 1.9, 1.10, 1.35, 1.50, 1.54 Items 1 of Article 284 of the Tax Code, are performed in republican or the corresponding local budgets (regional, basic, primary levels) depending on the body making legally significant actions including provision of certain rights or issue of separate documents.

Appendix 2

to the Resolution of the Ministry of Finance of the Republic of Belarus of February 19, 2021 No. 21

Distribution of penalties for making of offenses between the republican budget and (or) the corresponding local budgets

Budget

The article of the Code of the Republic of Belarus about administrative offenses (further – the Administrative Code) providing administrative punishment in the form of penalty

Place of transfer

Payment code

Name of payment

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