LAW OF THE REPUBLIC OF BELARUS

of December 29, 2025 No. 125-Z

About the republican budget for 2026

Accepted by the House of Representatives on December 3, 2025

Approved by Council of the Republic on December 17, 2025

Article 1. Approve the republican budget for 2026 on expenses in the amount of 58 733 188 211 rubles proceeding from the predicted amount of the income in the amount of 54 384 268 856 rubles.

Establish the extent of deficit of the republican budget for 2026 in the amount of 4 348 919 355 rubles and sources of its financing according to appendix 1.

Article 2. Include in 2026:

in the republican budget of means of the state trust budget funds: fund of national development, republican centralized innovative fund, republican road fund, republican fund of universal servicing of digital development and communication and republican fund of civil aviation;

in local budgets of means of the local innovative funds formed regional and Minsk city by executive committees.

Article 3. Establish in 2026 standard rates of contributions from the value added tax received in the territory of the Republic of Belarus to the income of the consolidated budget of the Brest region – in the amount of 4,49 of percent, Vitebsk – 3,7 of percent, Gomel – 4,59 of percent, Grodno – 3,4 of percent, Minsk – 5,03 of percent, the Mogilev region – percent 3,35, in the income of the republican budget – in the amount of percent 75,44.

Article 4. Approve for 2026:

income of the republican budget in the amount of 54 384 268 856 rubles according to appendix 2;

expenses of the republican budget in the amount of 58 733 188 211 rubles for functional classification of expenses of the budget for Sections, subsections and expense types according to appendix 3;

distribution of budget settings on managers of budgetary funds according to departmental classification of expenses of the republican budget and functional classification of expenses of the budget according to appendix 4;

expenses of the republican budget on financing of the state investing program (without reserve fund of the President of the Republic of Belarus, republican road fund, means provided on preserving and expansion of farmlands) in the amount of 2 068 107 113 rubles, including at the expense of means of the state trust budget fund of national development in the amount of 570 000 000 rubles, from them at the expense of the remaining balance of this fund formed for January 1, 2026 in the amount of 275 000 000 rubles;

expenses of the republican budget on scientific, scientific and technical and innovative activities regarding implementation of innovative projects, the organizations of activities and development of material and technical resources of subjects of innovative infrastructure in functional classification of expenses of the budget for Sections, subsections and expense types, the directions of use and managers of budgetary funds in the amount of 827 737 130 rubles according to appendix 5.

Article 5. Establish the size of turnover cash under the republican budget for January 1, 2027 in the amount of 214 000 000 rubles.

Article 6. In 2026 to transfer:

1. From the republican budget in consolidated budgets of areas and the budget of Minsk:

1.1. grants in the amount of 7 853 530 311 rubles, including the Brest region – 1 439 342 619 rubles, Vitebsk – 1 714 897 382 rubles, Gomel – 1 504 058 416 rubles, Grodno – 1 176 520 179 rubles and the Mogilev region – 2 018 711 715 rubles;

1.2. subventions on financing of expenses:

1.2.1. on maintenance of safe operating conditions of the territories which were affected by catastrophic crash on the Chernobyl NPP on:

to provision of privileges to the citizens who were affected by catastrophic crash on the Chernobyl NPP including payment of compensations and providing pupils with free food in the territory of radioactive pollution, according to the Law of the Republic of Belarus of January 6, 2009 No. 9-Z "About social protection of the citizens who were affected by catastrophic crash on the Chernobyl NPP, other radiation accidents" in the amount of 322 843 724 rubles including the Brest region – 23 373 723 rubles, Vitebsk – 5 730 914 rubles, Gomel – 201 440 956 rubles, Grodno – 9 103 974 rubles, Minsk – 22 120 787 rubles, the Mogilev region – 18 735 851 rubles and to Minsk – 42 337 519 rubles;

to holding actions for radiation protection and address application of protective measures in the amount of 188 163 734 rubles, including the Brest region – 7 869 192 rubles, Vitebsk – 16 043 rubles, Gomel – 114 420 033 rubles, Grodno – 2 494 660 rubles, Minsk – 8 319 120 rubles and the Mogilev region – 55 044 686 rubles;

to development of the regions injured with catastrophic crash on the Chernobyl NPP, in the amount of 119 373 334 rubles, including the Brest region – 13 875 057 rubles, Gomel – 82 054 215 rubles, Grodno – 598 063 rubles and the Mogilev region – 22 845 999 rubles;

to enhancement of the organization of sanatorium treatment and improvement of children, living (students) in the territory of radioactive pollution, in the amount of 33 020 000 rubles, including the Brest region – 8 200 000 rubles, Vitebsk – 8 200 000 rubles, Gomel – 11 620 000 rubles and the Minsk region – 5 000 000 rubles;

1.2.2. on indexed housing quotas (to personalized privatization checks "Housing") in the amount of 18 603 130 rubles, including the Brest region – 5 059 200 rubles, Vitebsk – 1 154 450 rubles, Gomel – 2 250 000 rubles, Grodno – 4 342 480 rubles, Minsk – 4 532 200 rubles and the Mogilev region – 1 264 800 rubles;

1.2.3. on development of agricultural industry and fishing activities in the amount of 1 069 889 448 rubles according to appendix 6.

The subventions specified in part one of this subitem go for purchase of limy materials, fuels and lubricants and mineral fertilizers, including advancing, taking into account transportation expenses on their delivery by rail media, the kulturtekhnichesky actions established by the legislation, purchase of the meliorative equipment (including in leasing), the machinery and equipment for agricultural organizations according to the list determined by Council of Ministers of the Republic of Belarus, purchase of works (services) in repair and maintenance of the machines and the equipment used in agricultural industry, demolition of unsuitable and unexploited objects of agricultural organizations.

Funds of local budgets in the form of subsidies for implementation of activities for production of agricultural products can be allocated for payment for work on introduction of limy materials, including development of the corresponding design estimates, and also for purchase of limy materials.

Physical purchasing amounts (without debt repayment) fuels and lubricants and mineral fertilizers at the expense of the subventions specified in part two of this subitem are determined by Council of Ministers of the Republic of Belarus.

The direction of subventions on purchase of fuels and lubricants and mineral fertilizers on debt repayment for the delivered fuels and lubricants (including on debt repayment for the delivered diesel fuel according to earlier made decisions of the President of the Republic of Belarus) and mineral fertilizers in the amount of no more than 30 percent from the provided amounts of subventions on purchase of fuels and lubricants and in the amount of no more than 70 percent from the provided amounts of subventions on purchase of mineral fertilizers is allowed.

Provision of subventions on purchase of fuels and lubricants and mineral fertilizers, the kulturtekhnichesky actions established by the legislation, purchase of works (services) in repair and maintenance of the machines and the equipment used in agricultural industry demolition of unsuitable and unexploited objects of agricultural organizations to consolidated budgets of areas is performed according to requests of regional executive committees in the amounts which are not exceeding actually made expenses at the expense of own funds of the organizations and (or) local budgets of the respective areas for these purposes. Information on actually made expenses goes regional executive committees along with application.

Distribution of subventions to the kulturtekhnichesky actions established by the legislation, purchase of the meliorative equipment (including in leasing) is performed by consolidated budgets of areas based on lists of the organizations for construction and operation of meliorative systems, on demolition of unsuitable and unexploited objects of agricultural organizations – lists of objects of the agricultural organizations which are subject to demolition by the organizations for construction and operation of the meliorative systems approved by regional executive committees in coordination with the Ministry of Agriculture and Food on purchase of the machinery and equipment for agricultural organizations – the lists of the machinery and equipment which is purchased by them approved by regional executive committees in coordination with the Ministry of Agriculture and Food.

Provision of subventions on purchase of the machinery and equipment for agricultural organizations to consolidated budgets of areas is performed according to requests of regional executive committees on condition of confirmation of actually made expenses at the expense of own funds of the organizations and (or) local budgets of the respective areas for these purposes, including on the terms of finance lease (leasing) under the agreements signed in the current year, at least 1/3 from the declared amount. Information on actually made expenses goes regional executive committees along with application.

Distribution of subventions to purchase of works (services) in repair and maintenance of the machines and the equipment used in agricultural industry consolidated budgets of areas is performed based on the amounts of works determined by regional executive committees in coordination with the Ministry of Agriculture and Food.

The means arriving from repayment of the budget loans granted at the expense of subventions on purchase of fuels and lubricants and mineral fertilizers according to subitem 1.2.3 of Item 1 of article 6 of the Law of the Republic of Belarus of December 31, 2021 to No. 142-Z "About the republican budget for 2022" and subitem 1.2.3 of Item 1 of article 6 of the Law of the Republic of Belarus of December 30, 2022 No. 231-Z "About the republican budget for 2023" go in 2026 repeatedly in the form of the budget loans for purchase of fuels and lubricants and mineral fertilizers, including advancing, payment and debt repayment for the delivered fuels and lubricants (including for debt repayment for the delivered diesel fuel according to earlier made decisions of the President of the Republic of Belarus) and mineral fertilizers on similar conditions, and also the means arriving from repayment of the budget loans provided at the expense of budget credits according to subitems 1.1 and 1.2 of Item 1 of the order of the President of the Republic of Belarus of April 30, 2025 to No. 67rp-dsp, go in 2026 repeatedly in the form of the budget loans on conditions and to the purposes established by the called order with the corresponding prolongation of terms of return of budget credits;

1.2.4. on designing and construction (reconstruction) of objects of engineering and transport infrastructure for areas (quarters) of the housing estate and for renovation of the territories of settlements in the amount of 695 040 000 rubles, including the Brest region – 113 291 520 rubles, Vitebsk – 88 965 120 rubles, Gomel – 115 376 640 rubles, Grodno – 87 575 040 rubles, Minsk – 207 121 920 rubles and the Mogilev region – 82 709 760 rubles.

Grant the right to the Government of the Republic of Belarus to redistribute the subventions specified in part one of this subitem between consolidated budgets of areas within their total amount taking into account the course of accomplishment of the tasks finished to areas on commissioning of total area of housing and the actual development of subventions on these purposes;

1.2.5. on designing and construction (reconstruction) of new street gas distribution pipelines from the place of accession to the operating street gas distribution pipeline to the disconnecting device on input to the apartment house for gasification of the operated housing stock of citizens in the amount of 5 341 465 rubles, including the Brest region – 1 168 536 rubles, Vitebsk – 500 000 rubles, Gomel – 934 829 rubles, Grodno – 400 000 rubles, Minsk – 1 737 600 rubles and the Mogilev region – 600 500 rubles;

1.2.6. the subsidies for payment of part of interest for using the credits issued by banks on construction (reconstruction) of premises, and subsidies for repayment of principal debt on these credits, and also legal entities of subsidies for payment of part of interest for using the credits for the subsequent provision of the premises built or acquired with use of these subsidies, to the workers in the amount of 744 500 000 rubles connected with provision to citizens including the Brest region – 162 658 963 rubles, Vitebsk – 73 052 480 rubles, Gomel – 123 699 469 rubles, Grodno – 87 020 342 rubles, Minsk – 137 835 629 rubles, the Mogilev region – 71 924 102 rubles and to Minsk – 88 309 015 rubles;

1.2.7. on bond redemption, emitted by regional executive committees or according to their order district (city) executive committees for financing of regional investing programs according to decisions of the President of the Republic of Belarus, in the amount of 39 820 200 rubles, including the Brest region – 5 332 200 rubles, Vitebsk – 5 950 200 rubles, Gomel – 7 221 000 rubles, Grodno – 5 538 600 rubles, Minsk – 7 939 200 rubles and the Mogilev region – 7 839 000 rubles;

1.2.8. on payment (payment) of the income (interest income) for issued securities (bonds) emitted by regional executive committees in the amount of 34 757 351 rubles, including:

The Vitebsk region according to the Presidential decree of the Republic of Belarus of February 25, 2020 No. 70 "About development of agro-industrial complex of the Vitebsk region" – in the amount of 15 413 216 rubles;

The Gomel region according to the Presidential decree of the Republic of Belarus of April 27, 2017 No. 135 "About development of agro-industrial complex of the Gomel region" and the Presidential decree of the Republic of Belarus of March 14, 2022 No. 88 "About bond emission of the Gomel regional executive committee" – in the amount of 11 062 476 rubles;

The Minsk region according to the Presidential decree of the Republic of Belarus of December 28, 2016 No. 496 "About measures for financial improvement of legal entities – members of Myasomolprom holding and the Presidential decree of the Republic of Belarus of November 25, 2021 No. 459 "About bond emission of the Minsk regional executive committee" – in the amount of 5 422 812 rubles;

The Mogilev region according to the Presidential decree of the Republic of Belarus of May 5, 2017 No. 147 "About the organizations of agro-industrial complex of the Mogilev region", the Presidential decree of the Republic of Belarus of October 2, 2018 No. 396 "About converting of bonds of the Mogilev regional executive committee" and the Presidential decree of the Republic of Belarus of April 26, 2022 No. 156 "About bonds" – in the amount of 2 858 847 rubles;

1.2.9. on payment of interest income on the bonds emitted by regional executive committees or according to their order district (city) executive committees for purchase of the machinery and equipment for the insolvent organizations of agro-industrial complex according to decisions of the President of the Republic of Belarus in the amount of 28 426 378 rubles, including the Brest region – 2 737 387 rubles, Vitebsk – 6 392 719 rubles, Gomel – 5 620 286 rubles, Grodno – 2 375 088 rubles, Minsk – 5 342 125 rubles and the Mogilev region – 5 958 773 rubles;

1.2.10. on running repair of street road net of settlements in the amount of 60 498 545 rubles, including the Brest region – 10 136 719 rubles, Vitebsk – 10 113 256 rubles, Gomel – 10 042 870 rubles, Grodno – 10 042 870 rubles, Minsk – 10 079 739 rubles and the Mogilev region – 10 083 091 rubles, according to the lists of objects established by regional executive committees in coordination with the Ministry of Housing and Public Utilities and the Ministry of Finance;

1.2.11. on routine maintenance and overhaul repairs of local highways in the amount of 742 000 000 rubles, including the Brest region – 96 198 180 rubles, Vitebsk – 135 330 200 rubles, Gomel – 115 989 440 rubles, Grodno – 116 954 040 rubles, Minsk – 169 774 900 rubles and the Mogilev region – 107 753 240 rubles;

1.2.12. on running repair of roofs of apartment houses in the amount of 31 160 409 rubles, including the Brest region – 4 933 662 rubles, Vitebsk – 6 597 232 rubles, Gomel – 4 673 568 rubles, Grodno – 4 419 508 rubles, Minsk – 4 497 827 rubles and the Mogilev region – 6 038 612 rubles, according to the lists of objects established by regional executive committees in coordination with the Ministry of Housing and Public Utilities and the Ministry of Finance (without inclusion in the current schedules of capital repairs);

1.2.13. on demolition of objects of municipal property, unsuitable for use, in the amount of 6 000 000 rubles, including the Brest region – 1 000 000 rubles, Vitebsk – 1 000 000 rubles, Gomel – 1 000 000 rubles, Grodno – 1 000 000 rubles, Minsk – 1 000 000 rubles and the Mogilev region – 1 000 000 rubles;

1.2.14. the citizens' initiatives connected with realization, in the amount of 1 750 000 rubles, including the Brest region – 250 000 rubles, Vitebsk – 250 000 rubles, Gomel – 250 000 rubles, Grodno – 250 000 rubles, Minsk – 250 000 rubles, the Mogilev region – 250 000 rubles and to Minsk – 250 000 rubles.

2. From the republican budget in the consolidated budget of the Mogilev region the interbudget transfers in the amount of 8 700 000 rubles, including on:

construction of kindergarten on 50 places with the pool in the residential district Southwest in of Mstislavle (including project and prospecting works) in the amount of 5 800 000 rubles;

construction of buildings and constructions of the educational sports facility "The Mogilev aero club of A. M. Kulagin" of republican state public association "Volunteer Society for Cooperation with the Army, Aviation, and Fleet of the Republic of Belarus" near the village Nikitinichi of the Mogilev district (including project and prospecting works) in the amount of 2 900 000 rubles.

3. From the republican budget in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further – the budget of fund) subvention in the amount of 1 977 695 530 rubles on financing of the expenses performed according to the legislation from the republican budget on pension payment to the government civil servants, pensions for special merits in front of the Republic of Belarus, pensions to the military personnel of compulsory military service and to members of their families, pensions to the citizens passing alternative service and members of their families, social pensions, separate types of surcharges, public welfare payments to the families raising children, attendance allowances for the disabled person of the I group or person who reached 80-year age, benefits for burial, lump-sum allowances in case of the death of the government civil servants by reorganization (liquidation) of the state body which is the last place of the public civil service of the dead.

4. In the republican budget the interbudget transfers in the amount of 2 732 591 509 rubles, including from the consolidated budget of the Minsk region – 283 191 509 rubles, the budget of Minsk – 2 449 400 000 rubles.

Article 7. Approve in 2026:

income of republican centralized innovative fund in the amount of 291 678 573 rubles;

expenses of republican centralized innovative fund in the amount of 291 678 573 rubles.

Article 8. Determine that in 2026 the republican fund of universal servicing of digital development and communication is created in the amount of 67 000 000 rubles and is used in the amount of 67 000 000 rubles according to appendix 7.

Article 9. Determine that in 2026 the republican fund of civil aviation is created in the amount of 9 500 000 rubles and is used in the amount of 9 500 000 rubles according to appendix 8.

Article 10. Determine that in 2026:

1. The state trust budget fund of national development is created in the amount of 861 424 155 rubles and used in the amount of 819 000 000 rubles, from them at the expense of the remaining balance of this fund formed for January 1, 2026 in the amount of 470 000 000 rubles.

2. The Ministry of Finance based on decisions of the President of the Republic of Belarus according to which sources of forming of the state trust budget fund of national development and the direction of use of means of this fund are determined changes of indicators of the republican budget for the income are reflected (Article part one 1, paragraph two of article 4 of this Law and appendix 2), to expenses (Article part one 1, the paragraph third article 4 of this Law and appendix 3) and to deficit financing sources (the directions of use of surplus) (part two of article 1 of this Law and appendix 1).

Article 11. Determine that in 2026:

1. The republican road fund is created in the amount of 1 010 422 341 ruble according to appendix 9.

Use of means of republican road fund (taking into account the direction of means of the republican budget in the amount of 1 242 453 218 rubles) is performed in the amount of 2 252 875 559 rubles according to appendix 9.

Managers of means of republican road fund are the Ministry of Transport and Communications, regional and Minsk city executive committees.

Expense allocation of fund between receivers of means is performed by the Ministry of Transport and Communications, regional and Minsk city executive committees.

2. The government of the Republic of Belarus in the course of execution of the republican budget has the right to redistribute amounts of means in the directions of their use within the general annual budget settings established to the Ministry of Transport and Communications on content, routine maintenance and overhaul repairs of highways.

3. Through means of republican road fund authorized by the Ministry of Transport and Communications by the organization subordinated to this Ministry conducts centralized public procurement of the equipment, the machines, mechanisms and automotive vehicles intended for content of highways public with subsequent their transfer to owners of republican and local highways according to the lists established by Council of Ministers of the Republic of Belarus.

4. The means of republican road fund provided to regional executive committees go for construction, reconstruction, capital and running repair of local highways, repayment of principal debt and interest payment on the credits obtained according to Item 2 of the Presidential decree of the Republic of Belarus of August 29, 2017 No. 307 "About financing of construction of roads and the Minsk subway", construction, reconstruction, capital and running repair of the streets which are continuation of republican and local highways with asphalt concrete and cement-concrete covering, in settlements, and provided to the Minsk city executive committee, – for construction, reconstruction and capital repairs of the main streets of the radial direction and the Minsk belt road.

Lists of the subjects to construction, reconstruction, capital and running repair specified in part one of this Item and amounts of their financing are established regional and Minsk city by executive committees in coordination with the Ministry of Transport and Communications and the Ministry of Finance.

Article 12. Approve for 2026:

limit of internal public debt of the Republic of Belarus in the amount of 26, 5 billion rubles;

limit of the internal debt guaranteed by the Republic of Belarus in the amount of 8, 0 billion rubles;

limit of external public debt of the Republic of Belarus in the amount of 18, 0 billion US dollars;

limit of the external debt guaranteed by the Republic of Belarus in the amount of 1, 8 billion US dollars;

the list of external state loans which servicing and repayment are performed with attraction of financial resources of the republican budget, according to appendix 10.

In case of excess of the actual sizes of the internal and (or) external debts guaranteed by the Republic of Belarus over the approved limits by the Government of the Republic of Belarus decisions on provision of new guarantees are not accepted.

Article 13. Determine that in 2026:

1. The payments in foreign currency made from republican and local budgets according to the provided guarantees of the Government of the Republic of Belarus, local executive and administrative organs on the foreign currency loans issued by banks of the Republic of Belarus are collected from borrowers in accordance with the established procedure with collection of percent on rate of 10 annual interest rates from payment amount.

2. In case of non-execution by the borrower, user of the external loan, body guarantor (in case of its availability) at the scheduled time of obligations on the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus, these obligations are fulfilled by the Ministry of Finance with subsequent compensation in the republican budget by the borrower, the user of the external loan of the payments made by this Ministry with interest payment at the rate of 10 annual interest rates from outstanding amount.

In case of not compensation by the borrower, user of the external loan at the scheduled time in the republican budget of the payments made by the Ministry of Finance for obligation fulfillment for the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus, this Ministry collects in accordance with the established procedure from accounts of the borrower, user of the external loan outstanding amount on the specified payments with collection of percent on rate of 15 annual interest rates from outstanding amount.

3. For provision of guarantees for the Government of the Republic of Belarus on the credits issued by banks of the Republic of Belarus and according to external loans the payment in the amount of 1 percent from credit amount (loan) is levied if other is not established by legal acts.

For provision of means of external state loans users of these loans pay to the republican budget one-timely of percent 0,25 from loan amount if other is not established by legal acts.

Servicing of the external state loans settled at the expense of budgetary funds is made by agent banks with payment of remuneration to them in the amount of percent 0,02 from the amount of each payment for the account of the means provided in the republican budget on servicing of external public debt of the Republic of Belarus.

4. In case of violation by the borrower, loan recipient the established decision of the President of the Republic of Belarus or the Government of the Republic of Belarus and the agreement of terms of return of the budget loan, budget advance charge penalty fee:

on the budget loan – in the amount of the interest for using the budget loan specified in the agreement, increased in time 1,5;

on budget advance – in the amount of the refunding rate of National Bank established on the date of emergence of debt.

Charge of penalty fee in case of violation by the borrower, loan recipient of fixed terms of return of the budget loan, budget advance is made from the date of, the approach of the obligation following behind day on their return.

5. Attraction of external state loans by the Republic of Belarus and (or) the Government of the Republic of Belarus for the purpose of provision to their users of external loans is reflected in deficit financing sources (the directions of use of surplus) of the republican budget.

Provision of the funds of external state loans raised by the Republic of Belarus and (or) the Government of the Republic of Belarus, to users of external loans is reflected according to the procedure, determined by the Ministry of Finance:

in expenses of the republican budget – in the absence of obligations at users of external loans on transfer in the republican budget of means on account of obligation fulfillment on these external state loans;

in deficit financing sources (the directions of use of surplus) of the republican budget – in the presence of obligations at users of external loans on transfer in the republican budget of means on account of obligation fulfillment on these external state loans.

Article 14. Determine that in 2026 budget credits are granted:

to regional budgets and the budget of Minsk for the decision of the Government of the Republic of Belarus – on implementation of investment projects and programs with establishment of interest rate for use of the credit in the amount of 50 percent of the refunding rate of National Bank established on the date of charge of interests on credit;

to regional budgets, the budget of Minsk and the budget of fund for the decision of the Ministry of Finance – on covering of the temporary cash gaps arising in case of execution of regional budgets, the budget of Minsk and the budget of fund without collection of interests on credit.

In case of excess for January 1 of total current year of the size of limits of debt of the local authorities and self-government of the regional territorial level and debt guaranteed by local executive and administrative organs of regional territorial level, established according to part five of item 4 of Article 65 of the Budget code of the Republic of Belarus, provision of the budget credits to regional budgets and the budget of Minsk specified in paragraph three of part one of this Article is performed with establishment of interest rate for use of the credit in the amount of 50 percent of the refunding rate of National Bank established on the date of charge of interests on credit.

Article 15. Determine that in 2026:

1. The means received:

Department on material reserves of the Ministry of Emergency Situations from release and borrowing of material values of mobilization material reserve if other is not established by the President of the Republic of Belarus, and also from penalties and penalty fee for violation of requirements of the legislation for transactions with these material values in the amounts necessary for financing of transactions with material values of mobilization material reserve, remain at its order and are used according to the procedure, established by the Ministry of Emergency Situations in coordination with the Ministry of Finance;

Department on supervision of safe operation in the industry of the Ministry of Emergency Situations (including service fee, rendered when implementing ministerial procedures), remain at its order and after the taxation are used according to the procedure, established by the Ministry of Emergency Situations in coordination with the Ministry of Finance;

the organizations which are under supervision or being part (system) of state bodies, bodies and divisions, including military units of internal troops of the Ministry of Internal Affairs, from implementation of the activities which are bringing in incomes (except for the means received according to paragraphs second and third this Item, Item 2 of this Article and Item 8 of article 21 of this Law), after tax payment, charges (duties), other obligatory payments and implementation of the expenses connected with the activities which are bringing in incomes including regarding compensation of the made budget expenses, remain at their order and are used according to the legislation.

2. On account of compensation for expenses of the republican budget means according to appendix 11 are enlisted in the republican budget.

The means specified in part one of this Item are not assessed with taxes, charges (duties) if other is not established by the President of the Republic of Belarus.

The amount of the penalty fee added for untimely payment of the means specified in appendix 11, arrived to receivers of these means, is transferred in addition to the amount of means which is payable into the republican budget according to part one of this Item.

Control of timely and complete transfer in the republican budget of means according to parts one and third this Item is performed by receivers of these means.

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