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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 28, 2021 No. 431

About preservation of property

(as amended on 23-05-2024)

Based on the paragraph of the sixth subitem 1.1 of Item 1 of Article 230, of the paragraph of the fifth of article 307-3 of the Tax Code of the Republic of Belarus, the paragraph of the sixth No. 424-Z "About Council of Ministers of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: parts one of article 10-1 of the Law of the Republic of Belarus of July 23, 2008

1. Approve Regulations on preservation of state-owned property it (is applied).

2. Decisions on preservation, prolongation of term of preservation (including its prolongation more than once), repeated preservation, degreasing concerning the property which is in property, economic maintaining or operational management of non-state legal entities can be accepted according to the procedure, established by these legal entities, in the presence of the bases and taking into account the terms provided in the Regulations on preservation of state-owned property approved by this resolution and also on condition of accomplishment of the actions and works provided in Item 10 and part two of Item 11 of this Provision.

Non-state legal entities within ten calendar days from the date of decision making about preservation, prolongation of term of preservation (including its prolongation more than once), repeated preservation of real estate notify on adoption of the relevant decision local executive and administrative organs in the location of such property and tax authorities in the place of their registration and in the location of such property with indication of:

preservation term (including its prolongation more than once), repeated preservation;

accession numbers (on financial accounting and (or) according to the single state register of real estate, the rights to it and transactions with it);

residual cost (cost) for January first of calendar year in which such property is preserved, or residual cost (cost) on the first day of the first month of the quarter following quarter in which such property is accepted to financial accounting (concerning the real estate units accepted to financial accounting within calendar year in which preservation is made).

Non-state legal entities (including leasing recipients of vehicles) within ten calendar days from the date of decision making about preservation, prolongation of term of preservation (including its prolongation more than once), repeated preservation of vehicles notify on adoption of the relevant decision tax authorities in the place of their registration with indication of type of the vehicle, series and certificate number about vehicle registration, registration date of the vehicle in the State automobile inspection of the Ministry of Internal Affairs.

The property which is in property, economic maintaining or operational management of non-state legal entities is considered reactivated from the date of, the termination of term of preservation, prolongation of term of preservation following behind day (including its prolongation more than once), repeated preservation.

3. Completion of decisions on preservation and the degreasing of property accepted before entry into force of this Item is performed according to earlier existing legislation.

4. Grant to the State committee on property the right to explain questions of application of this resolution.

5. Recognize invalid resolutions of Council of Ministers of the Republic of Belarus according to appendix.

6. In paragraph three of Item 6 of the Regulations on procedure for drawing into economic circulation of not used and inefficiently used property approved by the resolution of Council of Ministers of the Republic of Belarus of November 13, 2019 No. 763, of the word "The Republic of Belarus approved based on Item 3 of the Presidential decree of August 17, 2010 No. 428" shall be replaced with words "the Republic of Belarus determined based on subitem 1.1 of Item 1 of the Presidential decree of May 13, 2021 No. 184".

7. This resolution becomes effective in the following procedure:

Item 6 - since November 16, 2021;

other provisions of this resolution - in three months after its official publication.

Prime Minister of the Republic of Belarus

R. Golovchenko

Appendix

to the Resolution of Council of Ministers of the Republic of Belarus of July 28, 2021 No. 431

List of invalid resolutions of Council of Ministers of the Republic of Belarus

1. The resolution of Council of Ministers of the Republic of Belarus of April 16, 1993 No. 243 "About measures for execution of the Law of the Republic of Belarus "About provision to Council of Ministers of the Republic of Belarus of additional powers" and to increase in efficiency of public administration".

2. The resolution of Council of Ministers of the Republic of Belarus of May 22, 2003 No. 683 "About procedure for preservation of fixed assets".

3. The resolution of Council of Ministers of the Republic of Belarus of March 24, 2006 No. 401 "About modification and amendments in the resolution of Council of Ministers of the Republic of Belarus of May 22, 2003 No. 683".

4. The resolution of Council of Ministers of the Republic of Belarus of July 26, 2012 No. 686 "About change of the resolution of Council of Ministers of the Republic of Belarus of May 22, 2003 No. 683".

5. Subitem 1.7 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of June 30, 2014 No. 630 "About introduction of amendments to some resolutions of Council of Ministers of the Republic of Belarus and recognition voided separate resolutions and structural element of the resolution of Council of Ministers of the Republic of Belarus".

6. Subitem 1.8 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of May 25, 2018 No. 396 "About change of some resolutions of Council of Ministers of the Republic of Belarus".

7. Item 3 appendices to the resolution of Council of Ministers of the Republic of Belarus of November 20, 2020 No. 667 "About measures for implementation of the Presidential decree of the Republic of Belarus of May 18, 2020 No. 168".

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 28, 2021 No. 431

Regulations on preservation of state-owned property

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