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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 10, 2023 No. 8

About procedure for transfer, distribution and the mechanism of return of the income of budgets in 2023

Based on part five of Item 1 of Article 23, of Item 2 of Article 102 of the Budget code of the Republic of Belarus the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus in 2023 it (is applied).

2. This resolution becomes effective after its official publication. 

Minister

Yu.M.Seliverstov

It is approved

Ministry of Taxes and Tax Collection of the Republic of Belarus

 

 

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of February 10, 2023 No. 8

The instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus in 2023

Chapter 1. General provisions

1. This Instruction determines procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further - the budget of Social Security Fund) in 2023.

2. The payments which arrived in republican and local budgets in 2023 including according to the procedure of recalculation following the results of for 2022, are distributed according to the standard rates of assignments established for 2023.

Return (offsetting) of the payments which are excessively paid by the payer, collected from the payer is made for acquisition account of payments in the current year. At the same time return (offsetting) of the payments which arrived in republican both local budgets and cancelled at the time of implementation of return (offsetting) is made for acquisition account on the cancelled taxes, charges (duties) (payment code 3109 *).

______________________________

* The code values of payments applied in this Instruction correspond to the Section and subsection of the classification of budget receipts established in appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus".

3. Money, including in foreign currency, received by state bodies (their territorial authorities) financed by means republican and local budgets including the means received from leasing of property according to Article 26-1 of the Budget code of the Republic of Belarus, is enlisted in the income of the republican or corresponding local budget if other is not established by legal acts (codes of payments 4102, of 4501, of 4707, of 4805, of 5520).

4. The money which is subject to transfer in republican and (or) the local budgets, penalty fee listed according to parts one, the third and fifth Item 2 of Article 15 and parts one, the third and fifth Item 8 of article 21 of the Law of the Republic of Belarus of December 30, 2022 to No. 231-Z "About the republican budget for 2023" are enlisted in the income republican and (or) the corresponding local budgets on account of compensation for expenses of these budgets (codes of payments 4601-4614, 4616-4618, 4620, 4622, 4630).

5. Transfer in the corresponding cash budgets, specified in Items 3 and 4 of this Instruction, is performed by state bodies (their territorial authorities), the state organizations no later than three working days after day of their obtaining and in the last working day of month the total amounts received on specific payment codes if other is not established by legal acts.

Return of the money which is excessively received by state bodies (their territorial authorities), the state organizations is performed by them in case of the address of the payer for acquisition account in current period.

6. The means arriving from privatization of premises of the state housing stock are enlisted in budgets of basic level, the budget of Minsk for the location of subject to privatization (payment code 4701).

Means from sale of premises according to the Presidential decree of the Republic of Belarus of July 26, 2010 No. 388 "About procedure for the order the state housing stock" and the Presidential decree of the Republic of Belarus of June 13, 2018 No. 237 "About the order the state housing stock" if other is not established by legal acts, are enlisted:

in the republican budget in case of alienation of the premises which are in republican property (payment code 4701);

in the budget of the corresponding administrative and territorial unit in which property there are alienable premises of municipal property (payment code 4701).

Means from sale of premises according to the Presidential decree of the Republic of Belarus of June 17, 2011 No. 253 "About single questions of purchase and sale of apartment houses (apartments) of agricultural organizations" in the amount of the amount of the funds allocated for construction (reconstruction), acquisition of premises and repayment of the soft credits obtained in Belagroprombank open joint stock company are enlisted:

in the republican budget in case of use on these purposes of means of the republican budget, republican centralized innovative fund (payment code 4701);

in budgets of regional and basic levels in case of use on these purposes of means of the corresponding local budgets, local innovative funds, local target budget housing investment funds (payment code 4701).

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