of April 12, 2023 No. 101
About the organization of system of the treatment of radioactive waste
For the purpose of ensuring functioning of system of long-term storage and burial of radioactive waste:
1. Determine that:
1.1. financing of activities of RUP "Belarusian Organization for the Treatment of Radioactive Waste" (further - the company) is performed at the expense of the listed RUP "Belarusian Nuclear Power Plant" to the company of fund of financing of works on maintenance and increase in safety of the Belarusian nuclear power plant (further - target assignments), means of off-budget centralized investment fund of the Department of Energy (further - off-budget fund), payment amounts under the agreements signed by the company with the organizations - producers of radioactive waste, and also other sources which are not prohibited by the legislation.
The procedure for financing of activities of the company is determined by the Department of Energy;
1.2. target assignments are listed to RUP "Belarusian Nuclear Power Plant" without the conclusion of the agreement on the current (settlement) bank account of the company;
1.3. the amounts of the target assignments, means of off-budget fund and other sources which are not prohibited by the legislation are not included the company of non-operating incomes in case of determination of tax base of the income tax and are not considered in case of calculation of part of profit (income) *;
______________________________
* No. 637 "About procedure for calculation in the budget of part of profit of the state unitary enterprises, the national associations which are the commercial organizations and also the income from the shares (share in authorized funds) of economic societies which are in republican and utility property and about formation of the state trust budget fund of national development" is estimated according to the Presidential decree of the Republic of Belarus of December 28, 2005.
1.4. the expenses incurred by the company due to the target assignments, means of off-budget fund and other sources which are not prohibited by the legislation which amounts are not included in structure of non-operating incomes based on subitem 1.3 of this Item are included other expenses on the current activities and are not considered in case of the taxation.
The tax amounts on value added shown in case of acquisition or paid in case of commodity importation (works, services), property rights due to target assignments are not deductible and are charged to this source or on value addition of the acquired (imported) goods (works, services), property rights;
1.5. acquisition of works (services) called in subitems 2.2-2.4 of Item 2 of this Decree at the expense of own means of the organizations can be performed using procurement procedure from one source.
2. Determine:
2.1. the customer on subjects of the treatment of radioactive waste (further - subjects of the address) - the company.
At the same time for receipt of the certificate of compliance on accomplishment of functions of the customer the company does not need confirmation of experience of performance of works (rendering services) in the field of construction, and also presentation of other certificates of compliance;
2.2. the general designer on development of the preproject (pre-investment) and project documentation on construction of subjects of the address - RUP "BELNIPIENERGOPROM" which signs agreements of sub contracting for performance of works on development of such documentation, project, research and prospecting works with the specialized organizations;
2.3. the prime contractor on construction of subjects of the address - the state company "Belenergostroy" - managing company of holding" which signs agreements of sub contracting for accomplishment of separate types of installation and construction works;
2.4. the organization which is carrying out scientific maintenance of works (services) in construction of subjects of the address - OIEYaI — Pines scientific institution which signs agreements of sub contracting for performance of works (rendering services) in scientific maintenance of works (services) in construction of subjects of the address with the specialized organizations;
2.5. the organization responsible for ensuring scientific maintenance of works (services) in construction of subjects of the address, - National academy of Sciences of Belarus
.3. Bring in the Presidential decree of the Republic of Belarus of January 26, 2021 No. 32 "About funds of the Belarusian nuclear power plant" the following changes:
in Item 2:
"actions on" to add part one after words with the word to "safe";
third to state part in the following edition:
"Actions for safe conclusion from operation of the NPP which cost is calculated join in the programs of conclusion from operation of the NPP developed and approved according to article 55 of the Law of the Republic of Belarus of October 10, 2022 No. 208-Z "On regulation of safety when using atomic energy".";
in subitem 2.10:
"nuclear fuel and" to add the paragraph of the sixth after words with the word of "others";
the eleventh to state the paragraph in the following edition:
"ensuring physical protection of the NPP, nuclear materials, radioactive materials and radioactive waste;";
the paragraph one of subitem 2.14 to state in the following edition:
"2.14. the fund of safety of the NPP is used for financing of activities of RUP "Belarusian Organization for the Treatment of Radioactive Waste", including expenses on construction of subjects of the treatment of radioactive waste, and also research, developmental and other works on maintenance and increase in safety of the NPP on the following directions:";
in Item 3 of the word "About Use of Atomic Energy" shall be replaced with words "On regulation of safety when using atomic energy".
4. This Decree becomes effective in the following procedure:
paragraphs the third or tenth and thirteenth Item 3 - since October 14, 2023;
other provisions of this Decree - from the first following after month of its official publication.
President of the Republic of Belarus
A. Lukashenko
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