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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

On February 14, 2007 No. 23

About approval of the Instruction about payment procedure (transfers, return, distribution) taxes, charges (duties) and other income in 2007

(As of May 30, 2007)

Based on the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

Approve the enclosed Instruction about payment procedure (transfers, return, distribution) taxes, charges (duties) and other income in 2007.

 

Minister N.P.Korbut

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus on February 14, 2007 No. 23

The instruction about payment procedure (transfers, return, distribution) taxes, charges (duties) and other income in 2007

Chapter 1. General provisions

1. The instruction about payment procedure (transfers, return, distribution) taxes, charges (duties) and other income in 2007 (further - the Instruction) is developed for the purpose of implementation of the Law of the Republic of Belarus of December 29, 2006 "About the budget of the Republic of Belarus for 2007" (The national register of legal acts of the Republic of Belarus, 2007, No. 3, 2/1288) (further - the Law), resolutions of Council of Ministers of the Republic of Belarus of January 30, 2007 No. 118 "About measures for implementation of the Law of the Republic of Belarus "About the budget of the Republic of Belarus for 2007" (The national register of legal acts of the Republic of Belarus, 2007, No. 40, 5/24660) and determines payment procedure (transfers, return, distribution) taxes, charges (duties) and other income in 2007.

2. In 2007 the organizations and physical persons (further payers) pay taxes, charges (duties) and other income (further - payments) in republican and local budgets according to the legislation of the Republic of Belarus and this Instruction.

The payments which arrived in republican and local budgets in 2007 including according to the procedure of recalculation following the results of for 2006, are distributed according to the standard rates of assignments established for 2007.

Return (offsetting) of excessively paid payments is made for acquisition account of these payments in the current year. At the same time return (offsetting) of the payments cancelled at the time of implementation of return (offsetting) is made for acquisition account on the cancelled taxes, charges (duties).

3. The penalties imposed by authorized bodies except specified in parts of the second or sixth of this Item, are subject to transfer in local budgets of basic level and the budget of Minsk for the location of bodies (officials) who issued the decree on imposing of administrative punishment if other is not provided by legal acts of the Republic of Belarus.

The penalties imposed by tax authorities on cases on administrative offenses concerning the organizations and their officials (physical persons) are subject to transfer in local budgets of basic level and the budget of Minsk for the organization location, concerning other physical persons, including individual entrepreneurs, - at the place of residence of physical person.

The penalties imposed by vessels on cases on administrative offenses, protocols on which making are constituted by officials of the bodies exercising the state supervision of rational use of fuel and power resources, are subject to transfer in the republican budget.

The penalties imposed by customs authorities and courts on cases on administrative customs offenses are subject to transfer in the republican budget.

The penalties imposed by bodies of the Ministry of the nature and environmental protection of the Republic of Belarus and courts for cases on administrative offenses, protocols on which making are constituted by officials of bodies of Social Security Fund of the population of the Ministry of Labour and Social Protection of the Republic of Belarus and the Ministry of the nature and environmental protection of the Republic of Belarus, are subject to transfer in the republican budget with the subsequent inclusion in the income of the relevant funds.

The penalties imposed by authorized bodies for violation of procedure for use of means from republican and local budgets or the state trust budget and off-budget funds or the organization of purchases at the expense of the specified means are subject to transfer in the relevant budget.

In case of execution of settlement documents it is necessary to specify the name of payment, number and date of the resolution on imposing of administrative punishment, the name of body (official) who issued the decree payment (collection) of the penalties specified in this Item, in the field "Purpose of payment" ("Payment type").

3-1. In case of execution of settlement documents on payment in the budget of the state fee (codes of payments 3001-3008) in the field "Purpose of payment" ("Payment type") should be specified the name of payment and subject to taxation by the state fee.

4. The payments of emergency tax for mitigation of consequences of catastrophic crash on the Chernobyl NPP and obligatory contributions to the state fund of assistance of employment made by single payment by the organizations, paid by individual entrepreneurs obligatory contributions to the state fund of assistance of employment, and also payments for the exploration works performed by budget funds, for December, 2006, according to the procedure of recalculations following the results of for 2006 and on account of debt repayment, formed till January 1, 2007, are subject to transfer in the republican budget.

The collection from users for implementation of hunting and fishery arriving for December, 2006 and according to the procedure of recalculations for 2006, and also the debt in local target budget housing investment funds on the loans (credits), loans provided according to the legislation of the Republic of Belarus including restructured, formed for January 1, 2006 are enlisted in the corresponding local budgets.

The payments specified in part one and the second this Item are considered in republican and local budgets in receipts on the cancelled taxes, charges (duties) (payment code 3109?).

______________________________

* The code values of payment applied in this Instruction correspond to the Section and subsection of the classification of the income approved by the resolution of the Ministry of Finance of the Republic of Belarus of March 15, 2007 No. 44 "About budget classification of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2007, No. 95, 8/16182).

5. The value added tax paid by residents of free economic zones (the payment code 1004), for December, 2006, according to the procedure of recalculations following the results of for 2006 and on account of debt repayment, formed till January 1, 2007, is considered in the republican budget in receipts for the value added tax (payment code 1001).

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