of August 25, 2025 No. 73
About change of resolutions of the Ministry of Finance of the Republic of Belarus
Based on Item 2 of Article 19, parts five of Item 1 of Article 23, Article 25-1, of Item 5 of Article 26 and Item 2 of Article 102 of the Budget code of the Republic of Belarus, the paragraph of the fourth Item 5 of Article 5 and part one of Item 3 of article 10 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", the paragraph of the sixth of part one of Article 8, the paragraph of the sixth of part two of Article 28, parts eight of Article 31 and the paragraph of the seventh of part three of article 38 of the Law of the Republic of Belarus of January 5, 2015 No. 231-Z "About the security market", the paragraph of the seventeenth Item 1 of Article 1, the paragraph of the ninth Item 1 of Article 5, Item parts one 4, Item 6 of Article 44, the paragraph of the fifth Item 2 of article 46 of the Law of the Republic of Belarus of July 17, 2017 No. 52-Z "About investment funds", the paragraph of the seventh Item 2 of the resolution of Council of Ministers of the Republic of Belarus of September 26, 2001 No. 1419 "About some questions of the organization of control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection by means of special devices", the paragraph of the fourth subitem 1.6 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of November 21, 2003 No. 1522 "About some measures for implementation of the Presidential decree of the Republic of Belarus of October 22, 2003 No. 460", paragraph two of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of September 10, 2009 No. 1163 "About authority delegation to the Ministry of Finance", Item 1 of the resolution of Council of Ministers of the Republic of Belarus of March 24, 2011 No. 360 "About establishment of the list of source accounting documents", Item parts one 8, DECIDES: parts one of Item 15 of the Regulations on procedure for carrying out certification on the right of receipt of the certificate of the professional accountant and confirmation of qualification by the physical persons having the certificate of the professional accountant approved by the resolution of Council of Ministers of the Republic of Belarus of February 3, 2014 No. 94, the Ministry of Finance of the Republic of Belarus
1. Make changes to the following resolutions of the Ministry of Finance of the Republic of Belarus:
1.1. in the Instruction about payment procedure of the budget obligations assumed by receivers of budgetary funds and receivers of means of budgets of state non-budgetary funds, the Republic of Belarus approved by the resolution of the Ministry of Finance of June 29, 2000 No. 66:
the paragraph one of part two of Item 9 after words "public institutions" to add with the word "specially";
in subitem 15.3 of Item 15:
in part one "tourist" to replace the word with the word of "tourist";
in word part two to "sports judges" shall be replaced with words to "judges on sport";
third of Item 16 after the words "in form" to add part with the words "D-3a (Content)";
in the name of Chapter 8 and Item 26 of the word "according to agreements to deliver goods" shall be replaced with words "under delivery agreements of goods";
1.2. in the resolution of the Ministry of Finance of the Republic of Belarus of March 20, 2002 No. 44 "About approval of the Instruction about procedure for conducting examination of devices for control of authenticity of securities and documents with certain degree of protection":
to state the name, preamble, Items 1 and 2 in the following edition:
"About procedure for conducting examination of devices for control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection
Based on the paragraph of the seventh Item 2 of the resolution of Council of Ministers of the Republic of Belarus of September 26, 2001 No. 1419 "About some questions of the organization of control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection by means of special devices" the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve the Instruction about procedure for conducting examination of devices for control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection it (is applied).
2. Determine that examination of devices for control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection (further – devices) is carried out by the republican scientific and technical unitary enterprise "Kriptotekh" of Department of the state signs of the Ministry of Finance of the Republic of Belarus (further – RUP "Kriptotekh" of Goznak).";
in the Instruction about procedure for conducting examination of devices for control of authenticity of securities and documents with the certain degree of protection approved by this resolution:
in the name of the word of "securities and documents with certain degree of protection" shall be replaced with words "forms of securities and documents with certain degree of protection, and also documents with certain degree of protection";
exclude Item 1;
state Item 2 in the following edition:
"2. This Instruction determines procedure for conducting examination of devices for the purpose of establishment of their suitability (unfitness) for control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection (further, unless otherwise specified, – forms and documents).";
in item 4 of the word "the republican scientific and technical unitary enterprise "Kriptotekh" of Department of the state signs of the Ministry of Finance of the Republic of Belarus (further-RUP "Kriptotekh" of Goznak)" shall be replaced with words "RUP "Kriptotekh" of Goznak";
in the name of Chapter 2 to replace the word of "DEVICES" with the word of "DEVICE";
in Item 5 the word "statement" shall be replaced with words "the petition for the conclusion of the agreement";
in Item 6:
in paragraph one "statement" shall be replaced with words the word "the petition for the conclusion of the contract for conducting examination of the device";
exclude subitem 6.3;
state Items 7 and 8 in the following edition:
"7. The documents which are not conforming to the requirements specified in Items 5 and 6 of this Instruction return to the applicant with reasons (in writing) for return reason.
8. The contract for conducting examination is constituted in case of submission of the documents conforming to the requirements specified in Items 5 and 6 of this Instruction after creation of costing necessary for conducting examination of the device, and examination cost determination.";
in Item 14 of the word "act of conducting examination of the device" to replace with the word "conclusion";
in Item 15 of the word "Act of Conducting Examination of the Device" to replace with the word "Conclusion";
in Item 16:
in paragraph one of the word "Act of Conducting Examination of the Device" to replace with the word "Conclusion";
to exclude the word of "act" from subitems 16.1 and 16.2;
state Item 18 in the following edition:
"18. In case of the applicant's disagreement with the conclusion according to its requirement repeated expertize according to the procedure, established by this Instruction is carried out.";
to be reworded as follows appendix to this Instruction it (is applied);
1.3. in the resolution of the Ministry of Finance of the Republic of Belarus of February 14, 2007 No. 24 "About creation of protocols and hearing of cases about administrative offenses":
from word preamble", Item 10 of 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," to exclude;
in Item 1:
shall be replaced with words the word "licenses" "special permission (licenses";
words", parts one and the second subitem 1.3 of Item 1 of the Presidential decree of the Republic of Belarus of March 12, 2013 "About streamlining of acquisition of office cars" to exclude No. 119;
"parts one and the second subitem 1.3 of Item 1 of the Presidential decree of the Republic of Belarus of March 12, 2013 119," to exclude No. from Item 2 of the word;
1.4. in 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":
to exclude from preamble of the word "and Item 10 of 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,";
in appendix 3 to this resolution line item
|
"210 |
Special teaching and educational and special medical and educational facilities" |
replace with line item
|
"210 |
Special educational facilities"; |
the fourth to state the paragraph to part one of subitem 29.9 of Item 29 of the Instruction on procedure for application of budget classification of the Republic of Belarus approved by this resolution in the following edition:
"on paragraph 210 the current and capital expenditures on ensuring functioning of special educational facilities, including on ensuring realization in them educational programs of general secondary education, vocational training, vocational education at the level of general secondary education, additional education of children and youth, additional education of adults, programs of education, catering services of pedagogical and other employees of organization of education according to the legislation belong;";
1.5. in the resolution of the Ministry of Finance of the Republic of Belarus of April 26, 2010 No. 51 "About approval of the Instruction about accounting treatment state bodies of money of the international technical assistance":
state the name in the following edition:
"About accounting treatment state bodies of money of the international technical assistance";
from preamble of the word "and Item 10 of 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 "" to exclude;
in Item 1:
"enclosed" to exclude the word;
add Item with the word "(is applied)";
in the Instruction about accounting treatment state bodies of money of the international technical assistance approved by this resolution:
state Item 1 in the following edition:
"1. This Instruction determines accounting treatment state bodies of money of the international technical assistance after approval of projects (programs) of the international technical assistance in the Republic of Belarus according to the legislation of the Republic of Belarus.";
from Item 2 of the word ": foreign state (its administrative and territorial unit), the international organization, their representation or authorized by these the state and the organization by persons of law" to exclude;
in Item 5:
exclude the words "on line items of budget classification of the Republic of Belarus" and "to this Instruction";
the words "Ministry of Finance of the Republic of Belarus" shall be replaced with words "Ministry of Finance";
in Item 10 of the word "The chart of accounts of financial accounting of state-financed organizations approved by the resolution" shall be replaced with words "appendix to the resolution";
in Item 11:
from paragraph one of part one of the word" (2000, No. 11, 8/2456)" to exclude the national register of legal acts of the Republic of Belarus;
from word part four" (2005, No. 39, 8/12209)" to exclude the national register of legal acts of the Republic of Belarus;
to add appendix to this Instruction after signature stamp with the word "Form";
1.6. in the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2011 No. 23 "About establishment of forms of the act of reception-transmission of fixed assets, the act of reception-transmission of intangible assets and approval of the Instruction of procedure for filling of the act of reception-transmission of fixed assets and the act of reception-transmission of intangible assets":
to state the name and preamble in the following edition:
"About forms of the act of reception-transmission of fixed assets, the act of reception-transmission of intangible assets and procedure for their filling
Based on part one of Item 3 of article 10 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" and Item 1 of the resolution of Council of Ministers of the Republic of Belarus of March 24, 2011 No. 360 "About establishment of the list of source accounting documents" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
1.7. in the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50 "About the standard chart of accounts of financial accounting":
from word preamble", the paragraph of third subitem 4.32 of item 4 and Item 10 of 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," to exclude;
in the Instruction about procedure for application of the standard chart of accounts of financial accounting approved by this resolution:
in Item 5, parts five and the sixth Item 7, parts four and Item heel 10, 11, parts eleven and the twelfth Item 16, Item parts one 18, Item parts four 35, Item parts two 38, Item parts one 45, Item parts two 46, Item parts one 49, parts three of Item 75 and part one of Item 88 the word "legislation" shall be replaced with words Item parts four "the legislation on financial accounting and the reporting";
in part one of Item 19 and part one of Item 32 of the word of "customs clearance" shall be replaced with words "implementation of customs transactions";
in Item part three 21, parts five and the seventh Item 71 and part five of Item 78 "legislation" shall be replaced with words the word "tax legislation";
in Item 25 part one "legislation" shall be replaced with words the word "the legislation on insurance";
in part one of Item 30 of the word "improving and cultural and educational actions" shall be replaced with words "medical activities, cultural activities";
in Item 53:
to exclude from part three of the word "according to the legislation";
in parts of the fourth or sixth "legislation" shall be replaced with words the word "tax legislation";
to exclude from part twelve of Item 58 of the word "according to the legislation";
from parts two and the sixth Item 66 of the word", carried out according to the legislation," to exclude;
in Item 70:
in parts six, the eighth, fifteenth and seventeenth "legislation" shall be replaced with words the word "tax legislation";
in parts twelve and the thirteenth "legislation" shall be replaced with words the word "the legislation on financial accounting and the reporting";
state Item 84 in the following edition:
"84. The off-balance account 006 "Forms of Documents with Certain Degree of Protection" is intended for generalization of information on availability and movement of the damaged (cancelled) forms (documents) with certain degree of protection.
Analytics of the damaged (cancelled) forms (documents) with certain degree of protection according to the off-balance account 006 "Forms of Documents with Certain Degree of Protection" are kept according to their names; to types, codes, series, numbers, other identification signs (in case of their availability); to responsible persons, structural divisions (to storage locations, activities implementation).";
to state part one of Item 89 in the following edition:
"89. The off-balance account 014 "Loss of Cost of Fixed Assets" is intended for generalization of information on loss of cost of fixed assets on which according to the Instruction about procedure for depreciation of fixed assets and intangible assets approved by the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6, loss of their cost is reflected in the off-balance account. Loss of cost of the specified fixed assets is reflected on the debit of the off-balance account 014 "Loss of Cost of Fixed Assets". In case of disposal of the specified fixed assets the amount of loss of cost which is saved up on them is reflected on the credit of the off-balance account 014 "Loss of Cost of Fixed Assets".";
1.8. in the resolution of the Ministry of Finance of the Republic of Belarus of September 30, 2011 No. 102 "About approval of the Instruction for financial accounting of the income and expenses and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and their separate structural elements":
to state the name and preamble in the following edition:
"About financial accounting of the income and expenses
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
"enclosed" to exclude the word;
add Item with the word "(is applied)";
in the Instruction for financial accounting of the income and expenses approved by this resolution:
in Item 1 of the word of "National Bank of the Republic of Belarus" shall be replaced with words "National Bank";
to state the paragraph of the eighth part one of Item 3 in the following edition:
"under agreements of creation of object of shared-equity construction;";
from part four of Item 9 of the word", established by the legislation," to exclude;
Item paragraph two 10, the paragraph the ninth Item 14, paragraphs two, the sixth and seventh Item 15 to add with the words "about financial accounting and the reporting";
the eighteenth Item 13 to add the paragraph with words of "natural and technogenic nature";
in Item 37 "legislation" shall be replaced with words the word "the legislation on financial accounting and the reporting";
in Item 42 of the word "the term established by the agreement or the legislation" shall be replaced with words "fixed term";
1.9. in the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2012 No. 41 "About approval of the Instruction for financial accounting of the value added tax and recognition lost si0lu some regulatory legal acts of the Ministry of Finance of the Republic of Belarus and separate structural element":
to state the name and preamble in the following edition:
"About financial accounting of the value added tax
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
"enclosed" to exclude the word;
add Item with the word "(is applied)";
in the Instruction for financial accounting of the value added tax approved by this resolution:
state Item 1 in the following edition:
"1. This Instruction determines procedure for reflection in financial accounting of the value added tax in the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) (further – the organizations).";
in the text of the Instruction, except for the paragraph of the eighth Item 2, "legislation" shall be replaced with words the word "tax legislation";
in Item 2:
in paragraphs second and third shall be replaced with words the words "from the territory of state members of the Customs union" "from the territory of state members of the Eurasian Economic Union";
"legislation" to add the paragraph of the eighth after the word with the words "about financial accounting and the reporting";
1.10. in the resolution of the Ministry of Finance of the Republic of Belarus of October 31, 2012 No. 60 "About approval of the Instruction for financial accounting of fixed assets in state-financed organizations and recognition voided some resolutions and separate structural element of the resolution of the Ministry of Finance of the Republic of Belarus concerning financial accounting":
to state the name and preamble in the following edition:
"About financial accounting of fixed assets in state-financed organizations
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
"enclosed" to exclude the word;
add with the word "(is applied)";
in the Instruction for financial accounting of fixed assets in state-financed organizations approved by this resolution:
in Item 3:
from the paragraph of the third word", including temporary buildings and constructions" to exclude;
to exclude paragraphs of the fifth, seventh and eighth;
to add paragraph two of part one of item 4 with the words "about financial accounting and the reporting";
from Item 5 of the word", documentation on standard designing (for the organizations performing activities for development of the design estimates for other persons)" to exclude;
in Item 7:
in part one:
shall be replaced with words the words "on inventory objects it is conducted" "it is conducted on inventory objects and materially responsible (responsible) persons";
exclude the words "on responsible persons, in centralized accounts departments-on responsible persons and the serviced organizations";
the fourth or sixth to exclude parts;
after part ten to add Item with part of the following content:
"Provisions of parts nine and the tenth this Item can not be applied if on fixed asset, its isolated element (constructive subject) the unique number (serial, serial or other number) which is unambiguously identifying it is designated.";
the eleventh to add part with the words "also it is specified in inventory card or in other register of analytics";
from Item 8 of the word" (2009, No. 149, 8/21041)" to exclude the national register of legal acts of the Republic of Belarus;
third of Item 9 to state part in the following edition:
"Analytics of fixed asset depreciation on sub-account 020 "Fixed asset depreciation" of account 02 "Fixed asset depreciation" are kept on each fixed asset.";
state Item 10 in the following edition:
"10. Fixed assets are accepted to financial accounting on account 01 "Fixed assets" on original cost based on the act of reception-transmission of fixed assets in form according to appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2011 No. 23 "About forms of the act of reception-transmission of fixed assets, the act of reception-transmission of intangible assets and procedure for their filling".";
in Item 11:
in part four to replace the word "sports" with the word "sports";
in word part six of "spectacular objects" shall be replaced with words "for holding cultural and spectacular actions";
the eleventh to exclude part;
word part twelve in paragraph four of "educational and scientific institutions" shall be replaced with words "organizations of education and the scientific organizations";
in parts four and heel of Item 12 of the word "persons performing estimative activities" shall be replaced with words "according to the legislation on estimative activities";
in parts one and the second Item 13 of the word "246" fund of production and social development "shall be replaced with words" 411 "Use of profit";
to exclude from Item 15 of the word "in the memorial order of form 274 according to appendix 16 to the resolution of the Ministry of Finance of the Republic of Belarus of February 8, 2005 No. 15";
in Item 16:
in the paragraph the second" (upgrades, restorations)" shall be replaced with words words "(upgrades, technical upgrade, accomplishment of repair and restoration works)";
to exclude from the paragraph of the third word "according to the legislation";
the fourth to add the paragraph with the words "about financial accounting and the reporting, about precious metals and gemstones, the tax legislation";
to exclude from paragraph two of Item 17 of the word "according to the legislation";
in part one of Item 18 of the word "246" fund of production and social development "shall be replaced with words" 411 "Use of profit";
state Item 20 in the following edition:
"20. Disposal of fixed assets as a result of write-off is drawn up by the act of write-off of property in form according to appendix to the resolution of the Ministry of Finance of the Republic of Belarus of December 13, 2019 No. 74 "About establishment of form of the act of write-off of property and accounting of residual (liquidating) property value".";
to exclude from Item 21 of the word "and in other cases, stipulated by the legislation";
exclude Item 24;
1.11. in the resolution of the Ministry of Finance of the Republic of Belarus of December 10, 2013 No. 80 "About approval of the National accounting standard and the reporting "Accounting policy of the organization, change in accounting estimates, mistakes" and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus concerning financial accounting":
state the name in the following edition:
"About accounting policy of the organization, changes in accounting estimates, mistakes";
in preamble of the word "of July 12, 2013" shall be replaced with words "of July 12, 2013 No. 57-Z";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in the National accounting standard and the reporting "Accounting policy of the organization, change in accounting estimates, mistakes", approved by this resolution:
in Item 1:
the words "This National Accounting Standard and Reporting" shall be replaced with words "This National standard";
exclude the words "Republic of Belarus";
after the word of "banks" to add Item with words ""Development Bank of the Republic of Belarus" open joint stock company,";
in paragraph one of Item 2 of the word of "National accounting standard and the reporting" shall be replaced with words "The national standard";
in the paragraph the second shall be replaced with words parts one of Item 8 of the word of "the legislation of the Republic of Belarus" "the legislation determining information in value term on assets, obligations on equity, the income, expenses of the organization";
in part two of Item 9 of the word "the legislation of the Republic of Belarus" shall be replaced with words "the legislation on financial accounting and the reporting";
1.12. in the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2016 No. 58 "About forms of commodity-transport delivery note and the consignment note and procedure for their filling":
from word preamble", Item 10 of 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," to exclude;
in appendix 1 to this resolution:
the word" (position," shall be replaced with words "(the employee's position (the worker's profession),";
the words "state number)" shall be replaced with words "registration sign)";
in appendix 2 to this resolution the word" (position," shall be replaced with words "(the employee's position (the worker's profession),";
in the Instruction about procedure for filling of the commodity-transport delivery note and the consignment note approved by this resolution:
in Item 1:
in part eight:
in paragraphs three and the fourth "legislation" shall be replaced with words the word "the legislation on financial accounting and the reporting";
word in paragraph five of "the state number" shall be replaced with words "registration sign";
the ninth after the word "legislation" to add part with the words "about financial accounting and the reporting";
in Item 2:
to exclude from part three of the word "in the procedure established by the legislation";
the seventh after the word "legislation" to add part with the words "about financial accounting and the reporting";
in Item 3:
in part three of the word "state numbers" shall be replaced with words "registration signs";
in word part seven of "the transferring and receiving party" shall be replaced with words "the consignor and the consignee";
in part twelve:
the ninth or eleventh to state paragraphs in the following edition:
"in the line "Leave Permitted" superimposed TTN-1 the employee's position (the worker's profession) of person responsible for shipment of goods, its surname, initials and the signature are specified;
in the line "The Consignor Handed Over" superimposed TTN-1 the employee's position (the worker's profession) of person responsible for shipment of goods, its surname, initials and the signature are specified;
in the line "The Goods Accepted for Shipment" superimposed TTN-1 are specified the employee's position (the worker's profession) of person who accepted goods for shipment, its surname, initials and the signature;";
in the paragraph the twelfth to replace the word "names" with the word "name";
the first offer of the paragraph of the thirteenth to state in the following edition: "in the line "The Consignee Accepted" superimposed TTN-1 are specified the employee's position (the worker's profession) of person which accepted goods to accounting, its surname, initials and the signature.";
third of item 4 to state part in the following edition:
"In the line "The Goods to Delivery Accepted" superimposed TN-2 are specified the employee's position (the worker's profession) of person which accepted goods to delivery, its surname, initials and the signature.";
1.13. in the resolution of the Ministry of Finance of the Republic of Belarus of November 18, 2016 No. 98 "About approval of the Instruction about procedure for making of forward transactions in trade system of the organizer of the securities trading":
to state the name and preamble in the following edition:
"About procedure for making of forward transactions in trade system of the organizer of the securities trading
Based on the paragraph of the sixth of part one of article 8 of the Law of the Republic of Belarus of January 5, 2015 "About the security market" and paragraph two of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of September 10, 2009 No. 1163 "About authority delegation to the Ministry of Finance" the Ministry of Finance of the Republic of Belarus DECIDES: No. 231-Z";
in the Instruction about procedure for making of forward transactions in trade system of the organizer of the securities trading approved by this resolution:
in Item 2:
the second to state part in the following edition:
"For the purposes of this Instruction:
the term "nonresident" matters, determined by subitem 1.10 of Item 1 of article 1 of the Law of the Republic of Belarus of July 22, 2003 No. 226-Z "About currency control and currency exchange control";
the terms "professional participant of the security market", "organizer of the securities trading" and "disclosure of information" have the values determined respectively by the paragraph the thirty ninth Article parts one 1, part two of Article 36 and part one of article 55 of the Law of the Republic of Belarus "About the security market";
the term "financial instrument of forward transactions" matters, determined by subitem 2.35 of Item 2 of article 13 of the Tax Code of the Republic of Belarus.";
third to exclude part;
in Item 3:
to exclude the word "normative" from paragraph one of part one;
the paragraph one of part two after the word "legislation" to add with the words "about securities";
in parts one and the second Item 5 of the word "information resource of the security market" shall be replaced with words "the portal of the financial market";
to exclude the word "normative" from Item 6";
1.14. in the resolution of the Ministry of Finance of the Republic of Belarus of June 6, 2017 No. 16 "About approval of the Instruction about procedure for making of marginal transactions with issued securities":
to state the name and preamble in the following edition:
"About procedure for making of marginal transactions with issued securities
Based on part eight of article 31 of the Law of the Republic of Belarus of January 5, 2015 "About the security market" and paragraph two of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of September 10, 2009 No. 1163 "About authority delegation to the Ministry of Finance" the Ministry of Finance of the Republic of Belarus DECIDES: No. 231-Z";
in Item 1:
"enclosed" to exclude the word;
add Item with the word "(is applied)";
in the Instruction about procedure for making of marginal transactions with issued securities approved by this resolution:
in Item 8:
in paragraph one "legislation" shall be replaced with words the word "the civil legislation and the legislation on securities";
in subitem 8.2 of the word of "cost assessment" shall be replaced with words "value assessments";
state Item 10 in the following edition:
"10. Evaluating cost of issued securities is obligatory in case of transfer of these securities as a deposit when making marginal transactions.";
1.15. in the resolution of the Ministry of Finance of the Republic of Belarus of December 4, 2017 No. 45 "About approval of the Regulations on procedure for acceptance of qualification examinations on the right of receipt of the certificate of the professional accountant and conducting testing for qualification confirmation by the physical persons having the certificate of the professional accountant":
state the name in the following edition:
"About procedure for acceptance of qualification examinations on the right of receipt of the certificate of the professional accountant and conducting testing for qualification confirmation by the physical persons having the certificate of the professional accountant";
in Item 1:
exclude the word "enclosed";
add Item with the word "is applied";
Item 2 of the Regulations on procedure for acceptance of qualification examinations on the right of receipt of the certificate of the professional accountant and conducting testing for qualification confirmation by the physical persons having the certificate of the professional accountant approved by this resolution to state in the following edition:
"2. Qualification examinations and testing for confirmation of qualification are held based on separate division of organization of education "Minsk state financial and economic college" – "Training center of leading employees and specialists of financial system".";
1.16. in the resolution of the Ministry of Finance of the Republic of Belarus of May 25, 2018 No. 38 "About activities in the security market and in the field of investment funds":
state preamble in the following edition:
"Based on the paragraph of the sixth of part one of Article 8, of the paragraph of the sixth of part two of Article 28, of the paragraph of the seventh of part three of article 38 of the Law of the Republic of Belarus of January 5, 2015 "About the security market" and the paragraph of the seventeenth Item 1 of Article 1, of the paragraph of the ninth Item 1 of Article 5, Item parts one 4, of Item 6 of Article 44, of the paragraph of the fifth Item 2 of article 46 of the Law of the Republic of Belarus of July 17, 2017 No. 52-Z "About investment funds" the Ministry of Finance of the Republic of Belarus DECIDES: No. 231-Z";
in the Instruction about accounting and storage of property of investment fund, the activities of specialized depositary of investment fund approved by this resolution:
in the paragraph the second the word "sixth" to replace Item 2 parts two with the word "seventh";
in the paragraph the second subitem 4.1 of item 4 the word "legislation" shall be replaced with words "the paragraph the fifth parts two of Item 21 of the resolution of the Ministry of Finance of the Republic of Belarus of April 5, 2016 No. 20 "About establishment of requirements of financial sufficiency and qualification requirements";
the fourth Item 6 after the word "legislation" to add part with the words "about securities";
1.17. in the resolution of the Ministry of Finance of the Republic of Belarus of August 10, 2018 No. 58 "About some questions of documentary registration of economic activities, introduction of amendments and changes in separate resolutions of the Ministry of Finance of the Republic of Belarus":
to state the name and preamble in the following edition:
"About creation of source accounting documents and bookkeeping registers
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
word in paragraph one of "National Bank of the Republic of Belarus" shall be replaced with words "National Bank";
in subitem 1.1:
exclude the words "Republic of Belarus";
words "position (positions), surname (surnames), initials and the signature (signatures) of person (persons) who made (made) correction if other is not established by the legislation" shall be replaced with words "the employee's positions (positions of employees) (the worker's profession (professions of workers)) of person (persons) who made (made) correction its surname (surnames), initials and the signature (signatures)";
from subitem 1.2 of the word" (National legal Internet portal of the Republic of Belarus, 20.02. 8/28368)" to exclude 2014,;
to exclude from paragraph two of subitem 1.3 and paragraph two of subitem 1.4 of the word "in the procedure established by the legislation of the Republic of Belarus";
1.18. in the resolution of the Ministry of Finance of the Republic of Belarus of November 30, 2018 No. 73 "About approval of the National accounting standard and the reporting "Finance lease (leasing)" and recognition voided some resolutions and separate structural element of the resolution of the Ministry of Finance of the Republic of Belarus":
to state the name and preamble in the following edition:
"About financial accounting of finance lease (leasing)
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in the National accounting standard and the reporting "Finance lease (leasing)" approved by this resolution:
in Item 1:
the words "National Accounting Standard and Reporting" shall be replaced with words "The national standard";
shall be replaced with words words of "National Bank of the Republic of Belarus" "National Bank";
in Item 2:
shall be replaced with words words of "National accounting standard and the reporting" "The national standard";
words" (National legal Internet portal of the Republic of Belarus, 27.02.2014, 1/14857)" and "(National legal Internet portal of the Republic of Belarus, 02.09. 2014, 8/29069; 04:10. 8/33512)" to exclude 2018,;
in Item 3 "legislation" shall be replaced with words the word "the legislation on leasing activities";
Item 6 part three in paragraph three "legislation" shall be replaced with words the word "tax legislation";
in Item 9 "legislation" shall be replaced with words the word "the legislation on leasing activities";
1.19. in the resolution of the Ministry of Finance of the Republic of Belarus of December 22, 2018 No. 74 "About approval of the National accounting standard and the reporting "Financial instruments", modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus and recognition No. 164 which voided resolutions of the Ministry of Finance of the Republic of Belarus of December 22, 2006":
to state the name and preamble in the following edition:
"About financial accounting of financial instruments
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in the National accounting standard and the reporting "Financial instruments" approved by this resolution:
in Item 1:
the words "National Accounting Standard and Reporting" shall be replaced with words "The national standard";
shall be replaced with words words of "National Bank of the Republic of Belarus" "National Bank";
in Item 2:
word part one in paragraph one of "National accounting standard and the reporting" shall be replaced with words "The national standard";
from part two of the word "On Regulation of the Security Market" (National legal Internet portal of the Republic of Belarus, 22.11. 8/31434)" to exclude 2016,;
to exclude from item 4 of the word "Republic of Belarus";
in Item part one 14, the paragraph the fifth subitem 15.1 of Item 15, parts two, the third, fifth and sixth Item 27, parts two, the fourth and fifth Item 28, the paragraph the second Item 36 and Item 38 of the word of "National accounting standard and the reporting" shall be replaced with words "The national standard";
to exclude from subitem 34.1.3 of Item 34 of the word "Republic of Belarus";
1.20. in the resolution of the Ministry of Finance of the Republic of Belarus of February 19, 2021 No. 21 "About distribution of the state fee and penalties between republican and (or) the corresponding local budgets":
state preamble in the following edition:
"Based on Article 251, of Item 5 of Article 26 of the Budget code of the Republic of Belarus the Ministry of Finance of the Republic of Belarus DECIDES:";
in the column "The Article of the Code of the Republic of Belarus about Administrative Offences (Further — the Administrative Code) Providing Administrative Punishment in the form of Penalty" of Item 8 of appendix 2 to this resolution of the word "Items 1-31" shall be replaced with words "Items 1-4".
2. Recognize invalid regulatory legal acts of the Ministry of Finance of the Republic of Belarus according to appendix.
3. The forms of forms of commodity-transport delivery note and the consignment note established by the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2016 No. 58, made before entry into force of this resolution, are valid before their complete use.
4. This resolution becomes effective after its official publication.
Minister
Yu.M.Seliverstov
to the Instruction about procedure for conducting examination of devices for control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection
Form
|
To the director |
The petition for the conclusion of the contract for conducting examination of the device for control of authenticity of forms of securities and documents with certain degree of protection, and also documents with certain degree of protection from __ __________ 20 __.
_____________________________________________________________________________
(name of the applicant)
address ________________________________________________________________________
______________________________ phone __________________________________ fax
asks to carry out expertize of the ____________________________________________ device,
(name of the device)
made ______________________________________________________________,
(name of manufacturer, address, phone)
on suitability for control of authenticity of forms and documents.
___________________________________________________ device scope
____________________________________________________________________________.
We guarantee payment of the expenses connected with conducting examination.
Appendix: device model sample, technical data sheet.
|
Applicant's head |
________________ |
_______________________ |
|
(signature) |
(initials, surname) | |
|
Chief accountant |
________________ |
_______________________ |
|
(signature) |
(initials, surname) |
Appendix
to the Resolution of the Ministry of Finance of the Republic of Belarus of August 25, 2025 No. 73
1. The letter of the Ministry of Finance of the Republic of Belarus of March 2, 1994 No. 35 "About calculations with the budget of the companies of the main (operational) activities of the Ministry of Communications and Informatics".
2. Explanation of the Ministry of Finance of the Republic of Belarus of December 2, 1996 No. 69 "Explanation about accounting treatment for long-term government bonds of the Republic of Belarus the organizations and the organizations consisting on the budget".
3. The order of the Ministry of Finance of the Republic of Belarus of March 30, 1998 No. 89 "About approval of Basic provisions on forming of budgets of free economic zones Minsk and Gomel-Raton.
4. The order of the Ministry of Finance of the Republic of Belarus of April 26, 1999 No. 98 "About approval of changes in Basic provisions on forming of budgets of free economic zones Minsk and Gomel-Raton.
5. The order of the Ministry of Finance of the Republic of Belarus of May 7, 1999 No. 112 "About approval of the Procedure for reflection in financial accounting of the means released as a result of receipt of privileges on taxes and customs payments, the organizations and the organizations consisting on the budget".
6. The resolution of the Ministry of Finance of the Republic of Belarus of January 9, 2004 No. 1 "About approval of the Regulations on the commission on assessment of values in the form of products (products) from precious metals and (or) gemstones, and also products (products) from the non-noble materials (except the products which are of cultural historical value) released from the State storage of values of the Ministry of Finance of the Republic of Belarus".
7. The resolution of the Ministry of Finance of the Republic of Belarus of September 19, 2008 No. 137 "About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of January 9, 2004 No. 1 and approval of the Instruction about procedure for determination of selling price on value in the form of products (products) from precious metals and (or) gemstones, and also products (products) from the non-noble materials (except the products which are of cultural historical value) released from the State storage of values of the Ministry of Finance of the Republic of Belarus".
8. The resolution of the Ministry of Finance of the Republic of Belarus of June 8, 2009 No. 71 "About modification of the Regulations on the commission on assessment of products from precious metals or products from the precious metals with jewelry inserts (except the products which are of cultural historical value) released from the State storage of values of the Ministry of Finance of the Republic of Belarus".
9. The resolution of the Ministry of Finance of the Republic of Belarus of November 2, 2009 No. 133 "About modification and amendments in resolutions of the Ministry of Finance of the Republic of Belarus of September 23, 2002 No. 132, of January 9, 2004 No. 1 and of September 19, 2008 No. 137".
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