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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 16, 2023 No. 138

About lease and free use by property

For the purpose of increase in efficiency of use of the property which is in state-owned property, and also real estate *, being in property of economic societies, enhancement of procedure for determination of the amount of the rent in case of its delivery in lease:

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* For the purposes of this Decree terms are used in the values determined in appendix 1.

1. Determine that:

1.1. when leasing the real estate which is in state-owned property, and also in property of economic societies, the amount of the rent is determined based on basic rent size if other is not established by this Decree, in the procedure provided by it.

The size of basic rent size is established annually by Council of Ministers of the Republic of Belarus taking into account change of consumer price index for previous year in relation to preceding and applied since April 1 year in which it is established;

1.2. state bodies and the organizations, except for National Bank, when leasing the personal and real estate which is in property of the Republic of Belarus provide if other is not provided by legal acts, transfer in the republican budget of 100 percent:

the payment for the right of the conclusion of lease agreements of real estate received when holding auctions for sale of the right of the conclusion of lease agreements (further – payment for the right of the conclusion of lease agreements);

the received rent, except for the rent specified in paragraph four of this subitem;

also cold water supply, water disposal (sewerage), gazo-, electro-also heat supply, maintenance of the elevator, the address with solid municipal waste, – is hotter than the received rent which remained after deduction of the expenses connected with content and operation of capital structures (buildings, constructions), the isolated rooms, their parts, except for costs for sanitary content when leasing real estate in the markets to legal entities and individual entrepreneurs for the organization and implementation of retail trade (further – the rent in the markets);

1.3. National Bank, the unitary enterprises, organizations, other legal entities to whom the real estate which is in property of the Republic of Belarus is assigned on the right of economic maintaining or operational management * and also the economic societies created according to the legislation on privatization, their legal successors and republican state public associations, their structural divisions concerning the real estate transferred to them to free use which is in property of the Republic of Belarus when leasing this real estate provide if other is not provided by legal acts, transfer in the republican budget:

50 percent of payment for the right of the conclusion of lease agreements;

25 percent of the received rent;

25 percent of the rent in the markets;

1.4. the amount of payment for the right of the conclusion of lease agreements, the received rent, the rent in the markets which are subject to transfer in the republican budget according to this Decree is determined after calculation and deduction of the value added tax.

In case of the taxation of profit of the amount of the got rent, the rent in the markets, subject to transfer in the republican budget according to this Decree, are included costs on production and sales of goods (works, services), property rights, and the amount of payment for the right of the conclusion of lease agreements – in non-operating expenses;

1.5. the payments provided in subitems 1.2 and 1.3 of this Item are listed in the income of the republican budget monthly no later than the 22nd following for reporting **, in the amount of, established according to this Decree;

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* Except for the state bodies and the organizations specified in subitem 1.2 of this Item.

** Month under report is understood as month in which payment for the right the decisions of lease agreements, the rent, the rent in the markets are received.

1.6. in the income of the local budget in the deputies established by local councils the size and procedure when leasing the real estate which is in municipal property monthly no later than the 22nd following for reporting * are listed:

payment for the right of the conclusion of lease agreements;

the received rent;

the rent in the markets.

The amount of payment for the right of the conclusion of lease agreements, the received rent, the rent in the markets which are subject to transfer in the local budget according to decisions of local councils of deputies is determined after calculation and deduction of the value added tax.

Release from transfer or change of the size of the lease agreements which are subject to transfer in the local budget of payment for the right of the conclusion, the received rent, the rent in the markets is performed according to the procedure and on the bases established by local councils of deputies.

In case of the taxation of profit of the amount of the got rent, the rent in the markets, subject to transfer in the local budget according to part one of this subitem, are included costs on production and sales of goods (works, services), property rights, and the amount of payment for the right of the conclusion of lease agreements – in non-operating expenses;

1.7. in case of untimely transfer in the republican or local budget of the payments provided in subitems 1. 2, 1.3, 1.6 and parts four of subitem 1.10 of this Item (further – debt), the lessor pays to the republican or local budget of penalty fee **;

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* Month under report is understood as month in which payment for the right the decisions of lease agreements, the rent, the rent in the markets are received.

** In the amount of 1/360 refunding rates of National Bank, acting during the corresponding periods of non-execution of payment, from outstanding amount for each day of delay since the day following behind the established day of payment including day of payment (collection).

1.8. responsible for transfer in the republican or local budget of the payments provided in subitems 1. 2, 1.3, 1.6, 1.7 and parts four of subitem 1.10 of this Item, and also for submission of data on availability of debt are heads of lessors;

1.9. debt collection, and also on it is made by penalty fee by write-off in indisputable procedure for money from accounts in banks, the non-bank credit and financial organizations, JSC Development Bank Republic of Belarus, electronic money in e-wallets of the debtor based on the order of territorial authority of the Ministry of Finance (in case of debt collection before the republican budget and penalty fee for it) or local financial body (in case of debt collection before the local budget and penalty fee on it).

The order on debt collection, and also on it is issued by penalty fee in the form established by the Ministry of Finance within 10 working days since the day following behind day of receipt of the data on availability of debt provided by the lessor debtor or the controlling (supervising) body.

Data on availability of debt on the form established by the Ministry of Finance, with indication of outstanding amount, signed by the lessor debtor's head, are represented to them to the relevant territorial authority of the Ministry of Finance (in the presence of debt to the republican budget) or local financial body (in the presence of debt to the local budget) no later than 10 working days since the day following behind day of emergence of debt.

Responsibility for reliability of data on availability of debt and its amount is born by the lessor debtor.

The day following behind the last day established for transfer of payment for the right of the conclusion of lease agreements, the received rent and the rent in the markets is considered day of emergence of debt.

The controlling (supervising) body represents data on debt availability to the relevant territorial authority of the Ministry of Finance (in the presence of debt to the republican budget) or local financial body (in the presence of debt to the local budget) in the form established by the Ministry of Finance based on the inspection statement;

1.10. the conclusion of lease agreements of real estate *, its parts can be performed without availability of the documents certifying state registration of creation of such real estate units, emergence of the rights to them on condition of inclusion of data on such objects in the state information resource "Unified Register of Property". At the same time the lessee has the right to request the data confirming the corporeal right of the lessor to object of lease.

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* For the purposes of this subitem real estate is understood as capital structures (buildings, constructions), the isolated rooms which are in state-owned property, and also in property of economic societies, shares (share in authorized funds) of which are in state-owned property.

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