LAW OF THE REPUBLIC OF BELARUS

of December 31, 2021 No. 142-Z

About the republican budget for 2022

Accepted by the House of Representatives on December 21, 2021

Approved by Council of the Republic on December 22, 2021

Article 1. Approve the republican budget for 2022 on expenses in the amount of 30 672 181 344 rubles proceeding from the predicted amount of the income in the amount of 27 827 460 695 rubles.

Establish the extent of deficit of the republican budget for 2022 in the amount of 2 844 720 649 rubles and sources of its financing according to appendix 1.

Article 2. Include in 2022:

in the republican budget of means of the state trust budget funds: fund of national development, republican centralized innovative fund, republican road fund, republican fund of universal servicing of communication and informatization and republican fund of civil aviation;

in local budgets of means of the local innovative funds formed regional and Minsk city by executive committees.

Article 3. Establish in 2022:

1. Standard rates of contributions from the value added tax received in the territory of the Republic of Belarus to the income of the consolidated budget of the Brest region - in the amount of 4,48 of percent, Vitebsk - 3,74 of percent, Gomel - 4,6 of percent, Grodno - 3,41 of percent, Minsk - 4,93 of percent, the Mogilev region - percent 3,4, in the income of the republican budget - in the amount of percent 75,44.

2. Standard rates of contributions to regional budgets and the budget of Minsk from the areas received in the territories and Minsk:

2.1. ecological tax:

for emissions of pollutants in atmospheric air - in the amount of 100 percent;

for dumping of sewage into the environment - in the amount of 100 percent;

for storage, production waste disposal - in the amount of 100 percent;

2.2. the income from sale of the parcels of land in property to foreign states and the international organizations - in the amount of 100 percent.

Article 4. Approve for 2022:

income of the republican budget in the amount of 27 827 460 695 rubles according to appendix 2;

expenses of the republican budget in the amount of 30 672 181 344 rubles for functional classification of expenses of the budget for Sections, subsections and expense types according to appendix 3;

distribution of budget settings on managers of budgetary funds according to departmental classification of expenses of the republican budget and functional classification of expenses of the budget according to appendix 4;

the list of state programs which financing is provided at the expense of means of the republican budget (without funds for financing of the state investing program and republican centralized innovative fund), on functional classification of expenses of the budget and by customers according to appendix 5;

expenses of the republican budget on financing of the state investing program (without reserve fund of the President of the Republic of Belarus, republican road fund, means provided on preserving and expansion of farmlands, forest management) in the amount of 531 752 578 rubles, including at the expense of means of the state trust budget fund of national development in the amount of 105 204 000 rubles;

expenses of the republican budget on scientific, scientific and technical and innovative activities regarding implementation of innovative projects, the organizations of activities and development of material and technical resources of subjects of innovative infrastructure in functional classification of expenses of the budget for Sections, subsections and expense types, the directions of use and managers of budgetary funds in the amount of 428 504 440 rubles according to appendix 6.

Article 5. Establish the size of turnover cash under the republican budget for January 1, 2023 in the amount of 120 000 000 rubles.

Article 6. In 2022 to transfer:

1. From the republican budget in consolidated budgets of areas and the budget of Minsk:

1.1. grants in the amount of 4 140 542 232 rubles, including the Brest region - 849 381 736 rubles, Vitebsk - 928 638 169 rubles, Gomel - 819 972 570 rubles, Grodno - 599 837 239 rubles, Minsk - 18 907 752 rubles and the Mogilev region - 923 804 766 rubles;

1.2. subventions on financing of expenses:

1.2.1. within implementation of actions of the State program on overcoming consequences of catastrophic crash on the Chernobyl NPP for 2021-2025 approved by the resolution of Council of Ministers of the Republic of Belarus of March 22, 2021 No. 159, on:

to provision of privileges to the citizens who were affected by catastrophic crash on the Chernobyl NPP including payment of compensations and providing pupils with free food in the territory of radioactive pollution, according to the Law of the Republic of Belarus of January 6, 2009 No. 9-Z "About social protection of the citizens who were affected by catastrophic crash on the Chernobyl NPP, other radiation accidents" in the amount of 230 447 085 rubles including the Brest region - 17 132 431 ruble, Vitebsk - 3 880 599 rubles, Gomel - 140 346 474 rubles, Grodno - 6 680 242 rubles, Minsk - 14 964 895 rubles, the Mogilev region - 15 565 952 rubles and to Minsk - 31 876 492 rubles;

to holding actions for radiation protection and address application of protective measures in the amount of 87 431 028 rubles, including the Brest region - 4 061 070 rubles, Vitebsk - 9871 ruble, Gomel - 53 984 296 rubles, Grodno - 1 237 925 rubles, Minsk - 5 178 230 rubles and the Mogilev region - 22 959 636 rubles;

to recovery and development of the regions injured with catastrophic crash on the Chernobyl NPP, in the amount of 104 816 224 rubles, including the Brest region - 12 135 598 rubles, Gomel - 71 954 429 rubles, Grodno - 536 000 rubles, the Mogilev region - 19 975 408 rubles and to Minsk - 214 789 rubles;

to enhancement of the organization of sanatorium treatment and improvement of children, living (students) in the territory of radioactive pollution, in the amount of 17 150 580 rubles, including the Vitebsk region - 5 577 717 rubles, Gomel - 3 360 000 rubles, Minsk - 8 212 863 rubles.

Grant the right to the Government of the Republic of Belarus to direct economy of subventions to financing of the expenses provided by paragraphs to the second and third part one of this subitem, increase in subventions at financing of the expenses provided by the paragraph the fourth parts one of this subitem and to redistribute this economy between consolidated budgets of areas and the budget of Minsk;

1.2.2. on indexed housing quotas (to personalized privatization checks "Housing") in the amount of 18 535 000 rubles, including the Brest region - 5 290 000 rubles, Vitebsk - 1 200 000 rubles, Gomel - 1 900 000 rubles, Grodno - 3 870 000 rubles, Minsk - 5 100 000 rubles and the Mogilev region - 1 175 000 rubles;

1.2.3. on development of agricultural industry and fishing activities in the amount of 373 138 199 rubles according to appendix 7.

The subventions specified in part one of this subitem go for payment of complex of works on lime application of sour soils, purchase of fuels and lubricants (including for debt repayment for the delivered diesel fuel according to earlier made decisions of the President of the Republic of Belarus) and mineral fertilizers taking into account transportation expenses on their delivery by rail media (including for debt repayment for the mineral fertilizers delivered in the IV quarter 2021) (further - subventions on purchase of fuels and lubricants and mineral fertilizers).

Provision of subventions on purchase of fuels and lubricants and mineral fertilizers to consolidated budgets of areas is performed according to requests of regional executive committees in the amounts which are not exceeding actually made expenses at the expense of own funds of the organizations and (or) local budgets of the respective areas for these purposes. Information on actually made expenses goes regional executive committees along with application. At least 30 percent from the total amount of subventions on purchase of fuels and lubricants and mineral fertilizers by regional executive committees are provided to the organizations in the form of the budget loans for a period of up to one year with interest payment for use of them in the amount of 3 annual interest rates;

1.2.4. on designing and construction (reconstruction) of objects of engineering and transport infrastructure for areas of the housing estate in the amount of 463 778 500 rubles, including the Brest region - 82 088 800 rubles, Vitebsk - 47 769 200 rubles, Gomel - 68 639 200 rubles, Grodno - 57 044 700 rubles, Minsk - 161 858 700 rubles and the Mogilev region - 46 377 900 rubles.

Grant the right to the Government of the Republic of Belarus to redistribute the subventions specified in part one of this subitem between consolidated budgets of areas within their total amount taking into account the course of accomplishment of the tasks finished to areas on commissioning of total area of housing and the actual development of subventions on these purposes;

1.2.5. on designing and construction (reconstruction) of new street gas distribution pipelines from the place of accession to the operating street gas distribution pipeline to the disconnecting device on input to the apartment house for gasification of the operated housing stock of citizens in the amount of 5 737 800 rubles, including the Brest region - 1 060 600 rubles, Vitebsk - 1 097 200 rubles, Gomel - 710 000 rubles, Grodno - 610 000 rubles, Minsk - 1 560 000 rubles and the Mogilev region - 700 000 rubles;

1.2.6. the subsidies for payment of part of interest for using the credits issued by banks on construction (reconstruction) of premises, and subsidies for repayment of principal debt on these credits connected with provision to citizens in the amount of 476 000 000 rubles, including the Brest region - 124 236 000 rubles, Vitebsk - 52 360 000 rubles, Gomel - 79 492 000 rubles, Grodno - 57 120 000 rubles, Minsk - 70 924 000 rubles, the Mogilev region - 51 884 000 rubles and to Minsk - 39 984 000 rubles;

1.2.7. according to the Presidential decree of the Republic of Belarus of July 14, 2016 No. 268 "About creation and activities of Asset Management Agency open joint stock company on:

to bond redemption, emitted by regional executive committees, in the amount of 14 595 580 rubles, including the Brest region - 1 924 800 rubles, Vitebsk - 1 751 600 rubles, Gomel - 453 380 rubles, Grodno - 3 654 800 rubles, Minsk - 4 456 000 rubles and the Mogilev region - 2 355 000 rubles;

to servicing of the bonds emitted by regional executive committees in the amount of 2 884 508 rubles, including the Brest region - 287 658 rubles, Vitebsk - 266 682 rubles, Gomel - 399 328 rubles, Grodno - 721 395 rubles, Minsk - 827 268 rubles and the Mogilev region - 382 177 rubles.

The subventions on bond redemption specified in the paragraph the second to part one of this subitem are transferred to regional budgets on the basis of equal share participation of means of the republican budget and local budgets in their repayment;

1.2.8. on payment (payment) of the income (interest income) for issued securities (bonds) emitted by regional executive committees in the amount of 26 861 751 rubles, including:

The Vitebsk region according to the Presidential decree of the Republic of Belarus of February 25, 2020 No. 70 "About development of agro-industrial complex of the Vitebsk region" - in the amount of 8 471 294 rubles;

The Gomel region according to the Presidential decree of the Republic of Belarus of April 27, 2017 No. 135 "About development of agro-industrial complex of the Gomel region" - in the amount of 9 198 229 rubles;

The Grodno region according to the Presidential decree of the Republic of Belarus of April 27, 2017 No. 136 "About questions of the organizations of agro-industrial complex of the Grodno region" and the Presidential decree of the Republic of Belarus of March 14, 2019 No. 100 "About converting of bonds of the Grodno regional executive committee" - in the amount of 2 874 450 rubles;

The Minsk region according to the Presidential decree of the Republic of Belarus of December 28, 2016 No. 496 "About measures for financial improvement of legal entities - members of Myasomolprom holding - in the amount of 3 757 336 rubles;

The Mogilev region according to the Presidential decree of the Republic of Belarus of May 5, 2017 No. 147 "About the organizations of agro-industrial complex of the Mogilev region" and the Presidential decree of the Republic of Belarus of October 2, 2018 No. 396 "About converting of bonds of the Mogilev regional executive committee" - in the amount of 2 560 442 rubles.

2. From the republican budget in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus subvention in the amount of 1 738 420 700 rubles, including on:

financing of the expenses performed according to the legislation from the republican budget on payment of public welfare payments to the families raising children, pensions to government employees, pensions for special merits before the republic, pensions to the military personnel of compulsory military service and to members of their families, pensions to the citizens passing alternative service and members of their families, social pensions, separate types of surcharges in the amount of 1 087 329 300 rubles;

financing of expenses on payment of the work pensions, benefits which are not specified in the paragraph the second this Item, expense recovery for allowance payment on care of the disabled person of the I group or person which reached 80-year age, financing of actions for employment of the population, and also children's sanatorium treatment and improvement according to the Presidential decree of the Republic of Belarus of August 28, 2006 No. 542 "About sanatorium treatment and the improvement of the population" performed from the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus in the amount of 605 728 900 rubles;

expense recovery of the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus for financing of specialized educational sports facilities of labor unions according to the Presidential decree of the Republic of Belarus of February 21, 2006 No. 107 "About sources and procedure for financing of specialized educational sports facilities of labor unions" in the amount of 45 362 500 rubles.

3. From the budget of Minsk in the republican budget the interbudget transfer in the amount of 1 196 071 969 rubles.

Article 7. Approve in 2022:

income of republican centralized innovative fund in the amount of 174 350 125 rubles;

expenses of republican centralized innovative fund in the amount of 174 350 125 rubles.

Article 8. Determine that in 2022 the republican fund of universal servicing of communication and informatization is created in the amount of 53 000 000 rubles and is used in the amount of 53 000 000 rubles according to appendix 8.

Article 9. Determine that in 2022:

1. The republican fund of civil aviation is created in the amount of 3 900 000 rubles and used in the amount of 3 900 000 rubles according to appendix 9.

2. Interest payment for use of the loans granted according to orders of the President of the Republic of Belarus of March 9, 2017 to No. 36rp "About financing of investment projects" and of July 4, 2017 No. 108rp "About financing of construction of aircraft repair plant" in the part which is subject to payment for the account of means of republican fund of civil aviation is performed at the expense of means of the republican budget.

Article 10. Determine that in 2022:

1. The state trust budget fund of national development is created in the amount of 107 494 600 rubles and used in the amount of 105 204 000 rubles.

2. The Ministry of Finance based on decisions of the President of the Republic of Belarus according to which sources of forming of the state trust budget fund of national development and the direction of use of means of this fund are determined changes of indicators of the republican budget for the income are reflected (Article part one 1, paragraph two of article 4 of this Law and appendix 2), to expenses (Article part one 1, the paragraph third article 4 of this Law and appendix 3) and to deficit financing sources (the directions of use of surplus) (part two of article 1 of this Law and appendix 1).

Article 11. Determine that in 2022:

1. The republican road fund is created in the amount of 581 173 340 rubles according to appendix 10.

Use of means of republican road fund (taking into account the direction of means of the republican budget in the amount of 189 469 000 rubles) is performed in the amount of 770 642 340 rubles according to appendix 10.

Managers of means of republican road fund are the Ministry of Transport and Communications, regional and Minsk city executive committees.

Expense allocation of fund between receivers of means is performed by the Ministry of Transport and Communications, regional and Minsk city executive committees.

2. The government of the Republic of Belarus in the course of execution of the republican budget has the right to redistribute amounts of means in the directions of their use within the general annual budget settings established to the Ministry of Transport and Communications on content, routine maintenance and overhaul repairs of highways.

3. The means of republican road fund provided to regional executive committees go to construction, reconstruction, capital and running repair of local highways, repayment of principal debt and interest payment on the credits obtained according to Item 2 of the Presidential decree of the Republic of Belarus of August 29, 2017 No. 307 "About financing of construction of roads and the Minsk subway", construction, reconstruction, capital and running repair of the streets which are continuation of republican and local highways with asphalt concrete and cement-concrete covering in settlements and also the Minsk city executive committee, - to construction, reconstruction and capital repairs of the main streets of the radial direction and the Minsk belt road.

Lists of construction objects, reconstruction, the capital and running repair specified in part one of this Item, and amounts of their financing are established regional and Minsk city by executive committees in coordination with the Ministry of Transport and Communications and the Ministry of Finance.

Article 12. Approve for 2022:

limit of internal public debt of the Republic of Belarus in the amount of 12, 8 billion rubles;

limit of the internal debt guaranteed by the Republic of Belarus in the amount of 4, 3 billion rubles;

limit of external public debt of the Republic of Belarus in the amount of 21, 5 billion US dollars;

limit of the external debt guaranteed by the Republic of Belarus in the amount of 2, 2 billion US dollars;

the list of external state loans which servicing and repayment are performed with attraction of financial resources of the republican budget, according to appendix 11.

In case of excess of the actual sizes of the internal and (or) external debts guaranteed by the Republic of Belarus over the approved limits by the Government of the Republic of Belarus decisions on provision of new guarantees are not accepted.

Article 13. Determine that in 2022:

1. The payments in foreign currency made from republican and local budgets according to the provided guarantees of the Government of the Republic of Belarus, local executive and administrative organs on the foreign currency loans issued by banks of the Republic of Belarus are collected from borrowers in accordance with the established procedure with collection of percent on rate of 10 annual interest rates from payment amount.

2. In case of non-execution by the borrower, user of the external loan, body guarantor (in case of its availability) at the scheduled time of obligations on the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus, these obligations are fulfilled by the Ministry of Finance with subsequent compensation in the republican budget by the borrower, the user of the external loan of the payments made by this Ministry with interest payment at the rate of 10 annual interest rates from outstanding amount.

In case of not compensation by the borrower, user of the external loan at the scheduled time in the republican budget of the payments made by the Ministry of Finance for obligation fulfillment for the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus, this Ministry collects in accordance with the established procedure from accounts of the borrower, user of the external loan outstanding amount on the specified payments with collection of percent on rate of 15 annual interest rates from outstanding amount.

3. For provision of guarantees for the Government of the Republic of Belarus on the credits issued by banks of the Republic of Belarus and according to external loans the payment in the amount of 1 percent from credit amount (loan) is levied if other is not established by legal acts.

For provision of means of external state loans users of these loans pay to the republican budget one-timely of percent 0,25 from loan amount if other is not established by legal acts.

Servicing of the external state loans settled at the expense of budgetary funds is made by agent banks with payment of remuneration to them in the amount of percent 0,02 from the amount of each payment for the account of the means provided in the republican budget on servicing of external public debt of the Republic of Belarus.

4. In case of violation by the borrower, loan recipient the established decision of the President of the Republic of Belarus or the Government of the Republic of Belarus and the agreement of terms of return of the budget loan, budget advance charge penalty fee:

on the budget loan - in the amount of the interest for using the budget loan specified in the agreement, increased in time 1,5;

on budget advance - in the amount of the refunding rate of National Bank established on the date of emergence of debt.

Charge of penalty fee in case of violation by the borrower, loan recipient of fixed terms of return of the budget loan, budget advance is made from the date of, the approach of the obligation following behind day on their return.

5. Attraction of external state loans by the Republic of Belarus and (or) the Government of the Republic of Belarus for the purpose of provision to their users of external loans is reflected in deficit financing sources (the directions of use of surplus) of the republican budget.

Provision of the funds of external state loans raised by the Republic of Belarus and (or) the Government of the Republic of Belarus, to users of external loans is reflected according to the procedure, determined by the Ministry of Finance:

in expenses of the republican budget - in the absence of obligations at users of external loans on transfer in the republican budget of means on account of obligation fulfillment on these external state loans;

in deficit financing sources (the directions of use of surplus) of the republican budget - in the presence of obligations at users of external loans on transfer in the republican budget of means on account of obligation fulfillment on these external state loans.

Article 14. Determine that in 2022 budget credits are granted:

to regional budgets and the budget of Minsk for the decision of the Government of the Republic of Belarus - on implementation of investment projects and programs with establishment of interest rate for use of the credit in the amount of 50 percent of the refunding rate of National Bank established on the date of charge of interests on credit;

to regional budgets, the budget of Minsk and the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus for the decision of the Ministry of Finance - on covering of the temporary cash gaps arising in case of execution of regional budgets, the budget of Minsk and the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus without collection of interests on credit.

Article 15. Determine that in 2022:

1. The means received:

state-financed organizations (including state bodies) in the form of the international technical and foreign free aid;

Department on material reserves of the Ministry of Emergency Situations from release and borrowing of material values of mobilization material reserve if other is not established by the President of the Republic of Belarus, and also from penalties and penalty fee for violation of requirements of the legislation for transactions with these material values in the amounts necessary for financing of transactions with material values of mobilization material reserve;

Embassy of the Republic of Belarus in the Russian Federation (Business and cultural complex, including economic and administrative consolidation) from implementation of the activities which are bringing in incomes,

remain at their order and are used according to the procedure, determined by the Government of the Republic of Belarus if other is not established by the President of the Republic of Belarus.

The means received by Department on supervision of safe operation in the industry of the Ministry of Emergency Situations (including service fee, rendered when implementing ministerial procedures), remain at its order and after the taxation are used according to the procedure, determined by the Government of the Republic of Belarus if other is not established by the President of the Republic of Belarus and (or) the laws.

The means received by the organizations which are under supervision or being part (system) of state bodies, bodies and divisions, including military units of internal troops of the Ministry of Internal Affairs, and also the scientific organizations subordinated to National academy of Sciences of Belarus, financed from the budget, from implementation which is bringing in incomes to activities (except for the means received according to parts one and the second this Item, Item 3 of this Article and Item 8 of article 21 of this Law), after tax payment, charges (duties), other obligatory payments and implementation of the expenses connected with the activities which are bringing in incomes including regarding compensation of the made budget expenses, remain at their order and are used according to the legislation.

2. Remaining balance of means from gone in 2021 into the disposal of the State Customs Committee according to Item 1 of the Presidential decree of the Republic of Belarus of June 2, 2009 No. 278 "About conditions of additional financing of customs authorities and bodies of the border service", formed for January 1, 2022, is subject to transfer in the income of the republican budget.

3. On account of compensation for expenses of the republican budget means according to appendix 12 are enlisted in the republican budget.

The means specified in part one of this Item are not assessed with taxes, charges (duties) if other is not established by the President of the Republic of Belarus. The payment procedure of the specified means is determined by the Government of the Republic of Belarus if other is not established by legal acts.

The amount of the penalty fee added for untimely payment of the means specified in appendix 12, arrived to receivers of these means, is transferred in addition to the amount of means which is payable into the republican budget according to part one of this Item.

Control of timely and complete transfer in the republican budget of means according to parts one and third this Item is performed by receivers of these means.

In case of violation by receivers of means of the terms of transfer of these means established by the legislation in the republican budget are charged and transferred into the republican budget of penalty fee in the amount of the refunding rate of National Bank established on the date of emergence of the obligation on transfer.

Charge of penalty fee in case of violation by receivers of means of the terms of transfer of these means established by the legislation in the republican budget is made from the date of, the approach of the obligation following behind day on their transfer, till day of transfer inclusive.

4. On the single treasurer account means according to appendix 13 are considered.

Article 16. Determine that in 2022:

1. The regulatory legal acts adopted (published) till 2022 about allocation of budgetary funds are provided with financing from republican and local budgets within the means provided in expenses of the relevant budgets.

2. Lists of the buildings and objects financed by means of the republican budget, including by means of the state trust budget fund of national development, reserve fund of the President of the Republic of Belarus, republican road fund regarding construction and reconstruction of republican highways of the means provided on preserving and expansion of farmlands, forest management are determined by the state investing program approved by the President of the Republic of Belarus.

The lists of buildings and objects specified in part one of this Item do not join objects:

infrastructures of national parks, Berezinsky biospheric reserve;

built at the expense of the means determined by the Presidential decree of the Republic of Belarus of July 6, 2006 No. 429 "About transfer of the republican unitary enterprise "Belarusian Lotteries" to subordination of Administration of the President of the Republic of Belarus";

the provided State program "Agrarian business" for 2021-2025 approved by the resolution of Council of Ministers of the Republic of Belarus of February 1, 2021 No. 59;

the Republic of Belarus provided by the State program of innovative development for 2021-2025 approved by the Presidential decree of the Republic of Belarus of September 15, 2021 No. 348;

provided by state programs in the field of national defense;

built at the expense of the annual and one-time payment for use of radio-frequency range, and also payment for allocation of strips of radio frequencies, radio-frequency channels or radio frequencies established by the Presidential decree of the Republic of Belarus of April 18, 2006 No. 240 "About payment for use of radio-frequency range" for the radio-electronic means used for rendering services of telecommunication public;

financed by means of funds of precautionary (preventive) actions;

diplomatic representations and consular establishments of the Republic of Belarus abroad.

3. Expenses on assistance in preparation of stationary recreation, sports camps for work during the summer period are financed by means of the republican budget.

Article 17. Determine that in 2022:

1. The government of the Republic of Belarus has the right to make decisions:

about allocation from the republican budget of the means provided on financing of the expenses connected with natural disasters, accidents and catastrophic crashes;

about payment in the procedure for expenses on business trips established by the legislation at the expense of the means provided in the republican budget on other nation-wide questions in the amount of 2 000 000 rubles over the means planned for these purposes to managers of budgetary funds on departmental classification of expenses of the budget.

2. The government of the Republic of Belarus or according to its order Ministry of Finance in the course of execution of the republican budget have the right to make changes:

in expenses of the republican budget for functional classification of expenses of the budget regarding financing expenses of the state investing program, reserve funds within the approved annual size;

in expenses of the republican budget on scientific, scientific and technical and innovative activities regarding implementation of innovative projects, the organizations of activities and development of material and technical resources of subjects of innovative infrastructure in the directions of use and managers of budgetary funds within the approved annual budget settings on functional classification of expenses of the budget;

in the income and expenses of the republican budget according to subitem 2.6 of Item 2 of the Presidential decree of the Republic of Belarus of April 18, 2006 No. 240.

3. The Ministry of Finance in the course of execution of the republican budget has the right:

3.1. make changes to expenses, deficit (surplus) and sources of financing of deficit (the direction of use of surplus) of the republican budget according to Item 5 of article 13 of this Law;

3.2. perform compensation to legal entities and individual entrepreneurs of part of expenses on acquisition of processing equipment and spare parts for realization within state programs of the investment projects providing increase in profitability of the made goods (works, services) and decrease in cost based on solutions of the contest committees on determination of the winner (winners) of tender on rendering such state financial support and the state programs concluded between customers and the winner (winners) of tender of agreements within the means provided in the republican budget on these purposes.

4. In the course of execution of the republican budget managers of budgetary funds regarding expenses:

4.1. on scientific, scientific and technical and innovative activities for implementation of innovative projects, the organizations of activities and development of material and technical resources of subjects of innovative infrastructure have the right to make changes to expenses on scientific, scientific and technical and innovative activities regarding implementation of innovative projects, the organizations of activities and development of material and technical resources of subjects of innovative infrastructure in economic classification of expenses of the budget within the approved annual budget settings provided to these managers in appendix 6, taking into account the regulations established by the paragraph third Item 2 of this Article and also within the quarter budget settings provided to these managers in the budget list of the republican budget;

4.2. on education, health care, physical culture and sport, culture, mass media, social protection, defense and Armed Forces of the Republic of Belarus, judicial authority, law-enforcement activities and safety (except for expenses on the prevention and mitigation of consequences of emergency situations, and also regarding the expenses specified in subitem 4.1 of this Item) have the right to make changes on receivers of budgetary funds to expenses on economic classification of expenses of the budget regarding expenses on soft stock and regimentals, other consumable materials and objects of supply, payment of transport services, communication fee, payment of prospecting services, fee for standard designing, other current expenses on purchase of goods and fee, business trips and office traveling within the approved annual budget settings on functional classification of expenses of the budget, the budget expenses provided to these managers in appendix 3, of program classification, and also within the quarter budget settings provided to these managers in the budget list of the republican budget.

5. The Ministry of Culture has the right to determine customers and to transfer them budgetary appropriations to financing of restoration recovery work on the objects which are historical and cultural values, being in property of the Republic of Belarus, and also on the objects which are material historical and cultural values of the categories "0", "1" and "2" which are in property of administrative and territorial units of the Republic of Belarus and property of the religious organizations according to the list of such objects established by Council of Ministers of the Republic of Belarus.

6. In the course of execution of local budgets managers of budgetary funds regarding expenses of public institutions of social servicing, the state libraries participating in pilot projects on approbation of normative financing, and also public institutions of preschool, general secondary, professional and secondary vocational education have the right to make changes to expenses on economic classification of expenses of the budget regarding expenses on soft stock and regimentals, other consumable materials and objects of supply, payment of transport services, communication fee, other current expenses on purchase of goods and fee, business trips and office traveling within the approved annual budget settings on functional, program classifications of the expenses of the budget provided by decisions of local councils of deputies and also within quarter budget settings, provided to these managers in the budget list of the local budget.

Article 18. Determine that in 2022:

1. Financing of expenses concerning pre-judicial dispute settlement (disagreements) connected with implementation of investments and also within their legal (arbitral) proceedings is performed at the expense of means:

the republican budget, provided on other nation-wide questions if the representative of the Republic of Belarus are the republican state body or the state organization subordinated to the President of the Republic of Belarus or the Government of the Republic of Belarus;

local budgets if the representative of the Republic of Belarus are regional, Minsk city executive committees.

2. Financing of expenses on value assessment of property is performed at the expense of means:

the republican budget according to the procedure, determined by the Government of the Republic of Belarus, - being in republican property;

the corresponding local budgets according to the procedure, determined regional, Minsk city by executive committees, - being in municipal property.

3. To public associations funds from the republican budget for the decision of the President of the Republic of Belarus can be allocated.

4. The extreme amount of agreement obligations of insurance of export risks with support of the state constitutes 2000 million US dollars in equivalent.

Article 19. Determine that in 2022:

1. The payments for forest utilization estimated on payment due dates in 2022 (except for the payments estimated in the organizations subordinated to the Ministry of forestry), receipts from realization of forest products, receipt from maintaining hunting economy, and also the amounts of penalty fee paid by forest users for provision by the legal entities conducting forestry, delays on carrying out cabins of the wood and (or) removal of the wood which is not cut down and (or) is not exported at the scheduled time remain at the disposal of the organizations conducting forestry are not assessed with taxes, charges (duties) and go for financing of actions for maintaining forest and hunting economy according to the procedure, established by Council of Ministers of the Republic of Belarus.

The payments for forest utilization estimated on payment due dates in 2022 in the organizations subordinated to the Ministry of forestry are transferred into the republican budget according to the procedure, established by the Ministry of forestry in coordination with the Ministry of Finance.

2. The regulations established by the legislation for state-financed organizations extend to the activities of the legal entities conducting forestry, financed by the means of the republican budget applying the standard chart of accounts of financial accounting, performed at the expense of the means of the republican budget and means specified in Item 1 of this Article.

3. The organizations subordinated to the Ministry of forestry, part of receipts from wood realization (except for the wood prepared when carrying out cabins of the main use on forestry and landscape activities) direct to the Ministry of forestry in the sizes and procedure established by this Ministry with their further use to construction of forestry and landscape roads.

Receivers of the means specified in part one of this Item are determined by the Ministry of forestry.

Article 20. Determine that in 2022 payers of contributions to the state trust budget fund of national development, and also republican and the municipal unitary enterprises, national associations, economic societies obliged to transfer part of profit (income) into the budget, in case of failure to pay, incomplete payment of the specified assignments and payments bear responsibility for the failure to pay, incomplete payment of these assignments and payments established by the legislation for failure to pay, incomplete tax payment, charges (duties).

Article 21. Determine that in 2022:

1. The maximum extent of budget deficit of Minsk on the end of the year constitutes 320 000 000 rubles.

2. The minimum extent of surplus of the consolidated budget of the Brest region on the end of the year constitutes 8 496 498 rubles, Vitebsk - 12 819 466 rubles, Gomel - 11 718 501 rubles, Grodno - 8 537 934 rubles, Minsk - 9 164 890 rubles and the Mogilev region - 12 794 948 rubles.

3. Execution with excess of the maximum extent of budget deficit of Minsk, stipulated in Item 1 this Article, and also with reduction of the minimum extent of surplus (with deficit) consolidated budgets of areas, stipulated in Item 2 these Articles, in connection with financing of expenses is allowed:

public institutions of preschool, general secondary education which ensuring functioning in 2021 was performed on the basis of use of the standard rate of expenses on training and education of one student, and also public institutions of professional, secondary vocational education, the public institutions of social servicing participating in 2021 in pilot project on approbation of normative financing due to use in the procedure for remaining balance of means of the local budgets formed for January 1, 2022 established by the legislation;

on construction of pig-breeding loud-speaker on 3600 heads of the main sows in Klimovichsky Plant of Bakery Products open joint stock company.

4. Regional and Minsk city Councils of deputies provide the direction of means from the corresponding local budgets on:

provision to citizens of the Republic of Belarus of disposable subsidies for construction (reconstruction) or acquisition of premises and debt repayment on the soft credits obtained on construction (reconstruction) or acquisition of premises;

providing financial support of the state to young and large families in debt repayment on the credits issued by banks on construction (reconstruction) or acquisition of the premises, including for acquisition which are not finished by construction of the capital structures which are subject to reconstruction and re-equipment under premises (except for the soft credits granted to citizens of the Republic of Belarus according to legal acts);

construction (reconstruction) or acquisition of premises for resettlement of citizens of the Republic of Belarus from taken down and reequipped for use in other purposes of the premises of republican and municipal state housing stock (on territorial sign) recognized in accordance with the established procedure unsuitable for accommodation;

financing of part of expenses of other organizations which according to the legislation are granted the right to perform educational activities, in case of implementation of the educational program of preschool education, the educational program of vocational education by them at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency - within standard rates of fiscal capacity of expenses on one pupil in the organizations of preschool education, special day nursery gardens, special kindergartens established by the state social standards on servicing of the population;

compensation of the lawyer in cases when the lawyer was involved in inquiry, pretrial investigation and legal proceedings to destination according to the legislation;

carrying out by the organizations performing maintaining hunting economy and hunting, actions for resettlement of hunting animals within the means arriving from collection of the state fee for provision of the right to hunting.

5. Regional councils of deputies allocate from the corresponding local budgets funds to the organizations performing activities for production of crop production, livestock production, fish breeding and beekeeping for financing of construction (reconstruction) and (or) acquisition of premises for the citizens of the Republic of Belarus who are constantly living and working in the rural zone.

6. The Minsk city council of deputies allocates from the budget of Minsk funds on:

expenses on indexed housing quotas (to personalized privatization checks "Housing");

construction of facilities of the Minsk subway.

7. Local executive and administrative organs are granted the right in the course of execution of local budgets to make changes to expenses of local budgets on functional classification of expenses of the budget regarding financing expenses of regional investing programs within the approved annual size.

8. On account of compensation for expenses of local budgets means according to appendix 14 are enlisted in the corresponding local budgets.

The means specified in part one of this Item are not assessed with taxes, charges (duties) if other is not established by the President of the Republic of Belarus. The payment procedure of the specified means is determined by the Government of the Republic of Belarus if other is not established by legal acts.

The amount of the penalty fee added for untimely payment of the means specified in appendix 14, arrived to receivers of means, is transferred in addition to the amount of means which is payable into local budgets according to part one of this Item.

Control of timely and complete transfer in local budgets of means according to parts one and third this Item is performed by receivers of these means.

In case of violation by receivers of means of the terms of transfer of these means established by the legislation in local budgets are charged and transferred into local budgets of penalty fee in the amount of the refunding rate of National Bank established on the date of emergence of the obligation on transfer.

Charge of penalty fee in case of violation by receivers of means of the terms of transfer of these means established by the legislation in local budgets is made from the date of, the approach of the obligation following behind day on their transfer, till day of transfer inclusive.

9. Guarantees of local executive and administrative organs in general on area are provided within the amount of repayment of principal debt which actually developed in 2022 on the credits which are earlier issued under such guarantees less the principal debt which is paid off according to guarantees of local executive and administrative organs.

Article 22. Determine that in 2022:

the minimum standard rate of fiscal capacity of expenses on health care counting on one inhabitant across the Republic of Belarus constitutes 895, the 77th ruble, on areas and Minsk - 695, 03 rubles, including across the Brest region - 645, 23 rubles, Vitebsk - 691, the 25th ruble, Gomel - 696, 02 rubles, Grodno - 652, 84 rubles, Minsk - 605, 53 rubles, the Mogilev region - 709, 03 rubles and to Minsk - 809, 52 rubles;

funds proceeding from the minimum standard rate of fiscal capacity of expenses on health care counting on one inhabitant in the amount of at least 40 percent from the total amount of financing of the expenses on health care provided for the corresponding administrative and territorial unit are allocated for delivery of health care in out-patient conditions taking into account emergency medical service;

the minimum standard rate of fiscal capacity of expenses for education (without funds for capital construction) constitutes: across the Brest region - 1 090 290 759 rubles, Vitebsk - 884 358 758 rubles, Gomel - 1 111 637 261 ruble, Grodno - 835 136 658 rubles, Minsk - 1 121 195 477 rubles, the Mogilev region - 820 161 548 rubles and to Minsk - 1 315 622 171 ruble;

the minimum standard rate of fiscal capacity of expenses on carrying out capital repairs, reconstruction, upgrades of objects of housing and communal services *, including transfer of boiler rooms to local types of fuel, constitutes: across the Brest region - 51 382 290 rubles, Vitebsk - 67 555 176 rubles, Gomel - 72 224 132 rubles, Grodno - 54 762 754 rubles, Minsk - 60 208 623 rubles, the Mogilev region - 56 881 139 rubles and to Minsk - 168 271 754 rubles.

______________________________

* Objects of housing and communal services for the purposes of this Law are understood as the objects specified in subitem 1.10 of Item 1 of the Presidential decree of the Republic of Belarus of December 31, 2015 to No. 535 "About provision of housing and communal services".

Article 23. Determine that in 2022:

1. The isolated accounting according to budget classification of the Republic of Belarus of the budgetary appropriations provided on is performed:

the additional stimulating payments (taking into account fees (assignments) on social insurance) to separate employee categories of the state-financed organizations and other organizations receiving subsidies which workers are equated on compensation to the employees of state-financed organizations specified in the Section I of Chapter 2 of the Program of activities of the Government of the Republic of Belarus for the period till 2025 approved by the resolution of Council of Ministers of the Republic of Belarus of December 24, 2020 No. 758;

compensation (taking into account fees (assignments) on social insurance) regarding the state-financed organizations and other organizations receiving subsidies which workers are equated on compensation to employees of state-financed organizations saved as a result of optimization of the number of staff.

2. State bodies *, National academy of Sciences of Belarus in coordination with the Ministry of Labour and Social Protection, the Ministry of Finance, regional, Minsk city executive committees within means republican and the local budgets provided according to the paragraph the second Item 1 of this Article determine the stimulating payments, and also their sizes for separate employee categories of the state-financed organizations and other organizations receiving subsidies which workers are equated on compensation to employees of state-financed organizations.

3. The means specified in paragraph three of Item 1 of this Article are used on implementation of awarding of separate employee categories of the state-financed organizations and other organizations receiving subsidies which workers are equated on compensation to employees of state-financed organizations, according to the decision of heads of these organizations according to the legislation.

______________________________

* The term "state bodies" matters, determined by the paragraph the fourth Item 11 of the Presidential decree of the Republic of Belarus of January 18, 2019 No. 27 "About compensation of employees of state-financed organizations".

Article 24. In 2022:

To regional councils of deputies to establish if necessary for consolidated budgets of areas (the cities of regional subordination) forming amounts in these budgets of reserve funds of local executive and administrative organs according to part one of this Item.

3. Determine that the means of reserve fund of the President of the Republic of Belarus specified in Item 1 of this Article are used according to the decision of the Government of the Republic of Belarus in coordination with the President of the Republic of Belarus on:

payment of allowances (taking into account fees (assignments) on social insurance) for work in the conditions connected with the infection caused by COVID-19, coronavirus to workers of health care of state-financed organizations according to the Presidential decree of the Republic of Belarus of April 16, 2020 No. 131 "About material stimulation of workers of health care" and allowances (taking into account fees (assignments) on social insurance) for work in the conditions of epidemiological situation to employees of public institutions of social servicing according to the Presidential decree of the Republic of Belarus of May 18, 2020 No. 169 "About material stimulation of employees of the organizations rendering social services" including by transfer of the interbudget transfers to consolidated budgets of areas and the budget of Minsk;

additional increase according to the legislation of the salary (taking into account fees (assignments) on social insurance) to government employees, employees of the state-financed organizations and other organizations receiving subsidies which workers are equated on compensation to employees of state-financed organizations, and also cash allowance to the military personnel, persons of the commanding and ordinary structure of bodies and divisions, including by transfer of the interbudget transfers to consolidated budgets of areas and the budget of Minsk;

provision of pensions of the military personnel, faces of the commanding and ordinary structure of bodies and divisions;

financing of the expenses connected with construction (reconstruction) of the objects included in regional investing programs and also with construction, reconstruction, capital and running repair of highways including by transfer of the interbudget transfers to consolidated budgets of areas and the budget of Minsk.

4. Determine that the means of reserve funds of local executive and administrative organs specified in Item 2 of this Article are used according to the decision of the Government of the Republic of Belarus in coordination with the President of the Republic of Belarus on:

payment of allowances (taking into account fees (assignments) on social insurance) for work in the conditions connected with the infection caused by COVID-19, coronavirus to workers of health care of state-financed organizations according to the Presidential decree of the Republic of Belarus of April 16, 2020 No. 131 and allowances (taking into account fees (assignments) on social insurance) for work in the conditions of epidemiological situation to employees of public institutions of social servicing according to the Presidential decree of the Republic of Belarus of May 18, 2020 No. 169, including by transfer of the interbudget transfers to subordinate budgets;

additional increase according to the legislation of the salary (taking into account fees (assignments) on social insurance) to government employees, employees of the state-financed organizations and other organizations receiving subsidies which workers are equated on compensation to employees of state-financed organizations, and also cash allowance to faces of the commanding and ordinary structure of bodies and divisions for emergency situations, including by transfer of the interbudget transfers to subordinate budgets.

5. The amounts of excess of remaining balance of means of the reserve funds specified in Item 2 of this Article over the need for funds for the purposes, stipulated in Item 4 these Articles, can go according to the decision of local executive and administrative organs for financing of payment commitments which were not considered in case of approval of the relevant budgets or were provided in insufficient amount.

Article 25. In 2022 to suspend:

the paragraph of the eleventh of part two and the paragraph of the eighth of part three of Article 10, the paragraph of the fourth of Article 79, Article 81 paragraph two (regarding financing of programs and actions for rational (steady) use of natural resources and environmental protection at the expense of means of the state trust budget funds of conservation) and parts of first or third article 84 of the Law of the Republic of Belarus of November 26, 1992 No. 1982-XII "About environmental protection";

Article 26. To Council of Ministers of the Republic of Belarus in three-months time to take measures for realization of provisions of this Law.

Regional and Minsk city to provide to Councils of deputies timely approval of the corresponding local budgets and in three-months time to take other measures for realization of provisions of this Law.

Article 27. This Law becomes effective in the following procedure:

Article 1-25 - since January 1, 2022;

other provisions - after official publication of this Law.

 

Appendix 1

to the Law of the Republic of Belarus "About the republican budget for 2022"

Sources of financing of deficit of the republican budget

                                                                                                           (rubles)

General financing	2 844 720 649,0
Internal financing	– 673 517 085,0
the sources received from banks, other legal entities and physical persons	– 863 862 586,0
attraction of financial resources	961 486 000,0
repayment of principal debt	–  1 825 348 586,0
other sources of internal financing	28 280 000,0
receipt of means	28 280 000,0
change of remaining balance of budget funds	2 792 774 406,0
from them means of the state trust budget fund of national development	– 2 290 600,0
forming of the state trust budget fund	107 494 600,0
use of the state trust budget fund	105 204 000,0
transactions on guarantees of the Government of the Republic of Belarus, local executive and administrative organs on the credits of banks of the Republic of Belarus	– 444 844 940,0
payments of the Government of the Republic of Belarus, local executive and administrative organs as the guarantor on repayment and servicing of the credits issued by banks of the Republic of Belarus	– 495 844 940,0
return of the amounts paid by the Government of the Republic of Belarus, local executive and administrative organs on account of accomplishment of guarantees on the credits issued by banks of the Republic of Belarus	51 000 000,0
budget credits, loans, loans	–  2 185 863 965,0
provision of means	–  5 196 469 939,0
from them at the expense of the external state loans granted users of external state loans in the presence at them obligations on transfer in the republican budget of means on account of payment (return) of these loans	–  2 844 469 939,0
return of means	3 010 605 974,0
from them return of the means provided on returnable basis to the organizations from means of the credits of foreign creditors	497 248 915,0
External financing	3 518 237 734,0
credits of international financial institutions	2 043 203 799,0
use of the credits	3 305 540 437,0
from them the external state loans granted users of external state loans	477 640 437,0
repayment of principal debt	–  1 262 336 638,0
credits of foreign states and other foreign creditors	586 016 716,0
use of the credits	3 999 520 738,0
from them the external state loans granted users of external state loans	2 755 244 738,0
repayment of principal debt	–  3 413 504 022,0
the government securities of the Republic of Belarus creating external public debt	1 120 283 472,0
attraction of financial resources	1 555 345 000,0
repayment of principal debt	– 435 061 528,0
transactions on guarantees of the Government of the Republic of Belarus according to external loans	– 231 266 253,0
payments of the Government of the Republic of Belarus as the guarantor on repayment and servicing of external loans	– 233 603 570,0
return of the amounts paid by the Government of the Republic of Belarus on account of accomplishment of guarantees according to external loans	2 337 317,0

Appendix 2

to the Law of the Republic of Belarus "About the republican budget for 2022"

Income of the republican budget

                                                                                                         (rubles)

Tax income	22 694 552 984,0
Taxes on the income and profit	1 752 370 857,0
income tax	1 742 642 786,0
taxes on the income	9 728 071,0
Taxes on goods (works, services)	16 000 185 425,0
value added tax	11 989 496 095,0
excises	3 121 204 639,0
special charges, duties	19 266 473,0
ecological tax	139 567 143,0
tax for production (withdrawal) of natural resources	730 651 075,0

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