PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 13, 2021 No. 184

About objects of the former military camps, not used and unsuitable for operation

For the purpose of non-admission of deterioration in financial condition of the state organizations, in economic maintaining or operational management of which there are objects of the former military camps, not used and unsuitable for operation:

1. Determine that:

1.1. regional executive committees and the Minsk Gorispolkom determine:

or to take down lists of objects of the former military camps, not used and unsuitable for operation, which are inexpedient to be involved in economic circulation *;

lists of objects of the former military camps, not used and unsuitable for operation;

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* The objects included in these lists are not subject to inclusion in the lists called in paragraph three of subitem 1.1 of Item 1 of this Decree.

1.2. the lists specified in the paragraph the second subitem 1.1 of this Item are determined taking into account one of the following criteria:

specificity of objects (the highly specialized capital structures buried to the earth and (or) having the strengthened bearing designs) and economic inexpediency of their reconstruction (reshaping) for use in civil circulation;

availability of the engineering infrastructure requiring big financial investments for its repair and recovery or its absence;

remoteness from settlements;

lack of sidings or their unfitness for movement of civil transport;

economic inexpediency of demolition;

1.3. changes and amendments are brought in the lists specified in subitem 1.1 of this Item by regional executive committees and the Minsk Gorispolkom as required, but is not more often than once a quarter;

1.4. the state organizations, in economic maintaining or operational management of which are the objects included in the lists specified in the paragraph the second subitem 1.1 of this Item are exempted from the real estate tax concerning such objects and the land tax on the parcels of land occupied with these objects;

1.5. regional authorities * have the right to exempt no more than for five years the state organizations, in economic maintaining or operational management of which there are objects included in the lists specified in paragraph three of subitem 1.1 of this Item from the land tax on the parcels of land occupied with these objects.

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* Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order local executive and administrative organs.

2. The state organizations, in economic maintaining or operational management of which are the objects included in the lists called in subitem 1.1 of Item 1 of this Decree:

2.1. in case of disposal of such objects by voluntary conveyance, write-off or sale has the right to write off at the expense of the added capital within its remaining balance and retained earnings (uncovered loss) in the remained amount:

in case of voluntary conveyance - the amount of residual cost of property and the costs connected with its transfer;

in case of write-off - the amount of residual cost of property and the costs connected with its write-off, less cost received in case of write-off and accepted to financial accounting of material values (in case of their availability);

in case of sale - the amount of residual cost of property and the costs connected with its sale, less the means from sale of such property (excluding tax on value added) which are subject to receipt which (went) into the disposal of the state organization;

2.2. provide implementation of actions on restriction of access to these objects.

3. To regional executive committees and the Minsk Gorispolkom in six-months time to determine the lists called in subitem 1.1 of Item 1 of this Decree.

4. In six-months time to provide to Council of Ministers reduction of acts of the legislation in compliance with this Decree.

5. Recognize invalid:

The presidential decree of the Republic of Belarus of August 17, 2010 No. 428 "About objects of the former military camps, not used and unsuitable for operation";

subitem 1.4 of Item 1 of the Presidential decree of the Republic of Belarus of January 16, 2014 No. 37 "About modification and amendments in presidential decrees of the Republic of Belarus";

subitem 1.43 of Item 1 of the Presidential decree of the Republic of Belarus of January 24, 2014 No. 49 "About entering of amendments and changes into presidential decrees of the Republic of Belarus";

subitem 1.4 of Item 1 of the Presidential decree of the Republic of Belarus of December 21, 2015 No. 507 "About modification of presidential decrees of the Republic of Belarus".

6. This Decree becomes effective in the following procedure:

Items 3, 4 and this Item - after official publication of this Decree;

other provisions of this Decree - in six months after its official publication.

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