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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 3, 2007 No. 1

About approval of the Regulations on procedure for creation of subjects of innovative infrastructure

(as amended on 01-08-2022)

For the purpose of development of innovative activities in the Republic of Belarus I decide:

1. Approve Regulations on procedure for creation of subjects of innovative infrastructure it (is applied).

2. Determine that:

2.1. scientific and technological parks have the right to create funds of innovative development.

Fund of innovative development is enlisted on the current (settlement) bank account with the special mode of functioning opened by the scientific and technological park in bank of the Republic of Belarus.

Fund of innovative development is allocated by the scientific and technological park according to the procedure, determined by the State committee on science and technologies (further - GKNT), on:

implementation by the scientific and technological park of activities according to article 26 of the Law of the Republic of Belarus of July 10, 2012 No. 425-Z "About the state innovative policy and innovative activities";

the organization of activities and development of material and technical resources of the scientific and technological park, including capital expenditures;

financing of the innovative projects which are carried out by residents of the scientific and technological park.

Funds of innovative development are created for the account:

assignments of scientific and technological parks and their residents - legal entities;

differences between the rent paid by resident of the scientific and technological park, and the rent paid by the scientific and technological park;

other sources which are not prohibited by the legislation.

Scientific and technological parks and their residents - legal entities make contributions to funds of innovative development in the amount of:

3 percent from the proceeds from sales of goods (works, services), property rights received for reporting quarter no later than the 22nd following reporting quarter - for the organizations applying simplified taxation system;

5 percent from the gross profit recognized by the taxation object the income tax for accounting year no later than March 22 of the year following for reporting - for the organizations, being income tax payers.

The specified assignments are made from revenue and the gross profit received from January 1, 2023 to December 31, 2027.

In case of untimely assignment of means in fund of innovative development penalty fee which is subject to payment in fund of innovative development are charged. Penalty fee is charged for each day of delay and determined percentage of the unexecuted obligation taking into account the interest rate, equal 1/360 refunding rates of National Bank operating during the corresponding periods of non-execution of the obligation on assignment of means in fund of innovative development.

Scientific and technological parks annually till March 15 of the year following reporting submit the report on use of fund of innovative development in GKNT.

Scientific and technological parks and their residents shall use fund of innovative development according to the directions determined in part three of this subitem. In case of use of the specified means with violation of this requirement they are subject to compensation in the relevant fund of innovative development with charge of percent in the amount of the refunding rate established by National Bank for date of compensation.

Scientific and technological parks and their residents - legal entities are exempted from the tax discharge on profit and tax in case of simplified taxation system, estimated for the accounting (tax) period, in the amount of the cash amount (except for the amounts of the penalty fee specified in part seven of this subitem) which is actually listed by them in this accounting (tax) period in the fund of innovative development created by the scientific and technological park, but no more than 50 percent from the amount according to the income tax and tax in case of simplified taxation system estimated for such accounting (tax) period.

At scientific and technological parks and their residents - the legal entities who are in tax period income tax payers and tax in case of simplified taxation system the cash amount transferred in fund of innovative development in the amount of which according to part ten of this subitem exemption of one of these taxes is applied is not considered in case of application of exemption of other tax.

Provision of part ten of this subitem:

does not exempt scientific and technological parks and their residents - legal entities from the tax discharge in case of simplified taxation system, estimated in the accruing result since the beginning of year on the accounting period inclusive preceding the accounting period on which it falls respectively:

registration date of the legal entity as the scientific and technological park;

registration date of the legal entity as resident of the scientific and technological park;

extends also to the income tax and tax in case of simplified taxation system estimated in the scientific and technological park and its resident - the legal entity for the accounting period on which respectively a date of deprivation (loss) of the status of the subject of innovative infrastructure in the form of the scientific and technological park and date of deprivation (loss) of resident status of the scientific and technological park falls.

The money which is formed at scientific and technological parks for forming of fund of innovative development and also the means received by scientific and technological parks and their residents from funds of innovative development in case of calculation of the income tax, tax in case of simplified taxation system and the single tax for producers of agricultural products are not included non-operating incomes.

Cash amounts, listed by scientific and technological parks and their residents - legal entities in fund of innovative development, do not join in the costs on production and sales of goods (works, services), property rights considered in case of the taxation and also in non-operating expenses.

Liquidation of fund of innovative development is made:

according to the solution of the scientific and technological park;

in case of deprivation (loss) of the legal entity who created fund of innovative development, the status of the subject of innovative infrastructure in the form of the scientific and technological park.

The unused balances of means of the liquidated fund of innovative development which are on the account of the legal entity who created it are listed in the income of the regional budget or the budget of Minsk for place of registration of the legal entity no later than one month from the date of liquidation of fund of innovative development or deprivation (loss) of the legal entity who created fund of innovative development, the status of the subject of innovative infrastructure in the form of the scientific and technological park;

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