RESOLUTION OF THE MINISTRY OF TRANSPORT AND COMMUNICATIONS OF THE REPUBLIC OF BELARUS

of January 19, 2023 No. 4

About implementation of the resolution of Council of Ministers of the Republic of Belarus of January 11, 2023 No. 22

Based on Items 5, of 10, of 15, of 31, 35 Regulations on payment procedure of transport work in case of accomplishment in Minsk of city motor transportations of passengers as common carrier, the Council of Ministers of the Republic of Belarus approved by the resolution of January 11, 2023 the Ministry of Transport and Communications of the Republic of Belarus DECIDES: No. 22

1. Approve the Instruction about procedure for costs planning on accomplishment in Minsk of city motor transportations of passengers by common carrier it (is applied).

2. Establish:

2.1. form of calculation of planned requirement in financial resources on payment of transport work on their sources according to appendix 1;

2.2. form of the plan order of transport work according to appendix 2;

2.3. report form about results of accomplishment of transport work for the accounting period and the accruing result since the beginning of year according to appendix 3;

2.4. form of calculation of need for the subsidies which are subject to transfer by the customer to carrier for the performed transport work and the amounts of subsidies for final settlement of the customer with carrier for the performed transport work for the accounting period and the accruing result since the beginning of year according to appendix 4.

Approved by the Resolution of the Ministry of Transport and Communications of the Republic of Belarus of January 19, 2023 No. 4

The instruction about procedure for costs planning on accomplishment in Minsk of city motor transportations of passengers common carrier

Chapter 1. General provisions

1. This Instruction establishes procedure for determination of structure of planned costs for accomplishment in Minsk of city motor transportations of passengers common carrier for calculation of basic cost of unit of transport work and basic cost of transportation of one passenger (further – planned costs).

2. In this Instruction terms and their determinations in the values established by the Budget code of the Republic of Belarus, the Law of the Republic of Belarus of August 14, 2007 No. 278-Z "About road transport and motor transportations", the Rules of motor transportations of passengers approved by the resolution of Council of Ministers of the Republic of Belarus of June 30, 2008 No. 972, and Regulations on payment procedure of transport work in case of accomplishment in Minsk of city motor transportations of passengers as the common carrier approved by the resolution of Council of Ministers of the Republic of Belarus of January 11, 2023 No. 22, and also the following main terms and their determinations are applied:

accounting year – the year preceding the current year;

the next year – the year following after the current year;

the current year – year in which costs planning on accomplishment in Minsk of city motor transportations of passengers by common carrier for the next year is made;

the accounting period – calendar month.

3. Planned costs for the next year are calculated according to the legislation and accounting policy of the organization taking into account:

3.1. technical and operational indicators of work of buses (the number of automobile-hours in the job specification, general run, the number of passengers and other indicators according to the planned amount of transport work);

3.2. the work regulations established according to the legislation;

3.3. price-work quotations, rates (tariff charges) and salaries (tariff salaries), the amount of the stimulating and compensating payments established according to the legislation employment contracts, collective agreements, regulations on compensation, on awarding, other local legal acts determining forms, systems and the amount of compensation of employees of the organization;

3.4. consumption rates of fuel, cost rates on maintenance and repair of buses, operational regulations of run of tires;

3.5. useful lifex (normative service life), depreciation charge rates on fixed assets and intangible assets;

3.6. accounting data;

3.7. parameters of separate forecast indicators of social and economic development of the Republic of Belarus;

3.8. other data which are directly relating to planned costs.

Chapter 2. Structure of planned costs for accomplishment in Minsk of city motor transportations of passengers common carrier

4. Classification of planned costs is performed according to:

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