PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 16, 2026 No. 129

About simplification of procedure for provision of property to agricultural organizations

For the purpose of simplification of procedure for provision of property, and also the free (sponsor's) aid to agricultural organizations * I decide:

1. Legal entities (except for state-financed organizations) have the right to provide in free use to agricultural organizations personal estate ** without compensation of charged depreciation, maintenance costs by them, operation, capital and running repair of this personal estate.

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* For the purposes of this Decree agricultural organizations are understood as legal entities whose core activity following the results of work for prior calendar year concerns according to the nation-wide qualifier of the Republic of Belarus of OKRB 005-2011 "Types of economic activity" to groups 011-016.

** The personal estate which is in state-owned property and assigned to legal entities on the right of economic maintaining or operational management and also in property of economic societies.

2. Legal entities to the agricultural organizations having the right in case of voluntary conveyance created in the form of economic societies, the share (share in authorized funds) of which belong to the state, the property considered as a part of fixed assets and investments in non-current assets to carry the amount of residual cost (cost) of such property and the expenses connected with its transfer, the exceeding amount of the income recognized for date of transfer in the amount of the deferred revenues relating to this property (in case of their availability), at the expense of the added capital formed as a result of revaluation of the called property within its remaining balance and in the remained amount - for the retained earnings account (uncovered loss).

3. Make changes to the Presidential decree of the Republic of Belarus of July 1, 2005 No. 300 "About the free (sponsor's) aid" (appendix).

4. This Decree becomes effective after its official publication.

Appendix

to the Presidential decree of the Republic of Belarus of April 16, 2026 No. 129

The changes made to the Presidential decree of the Republic of Belarus of July 1, 2005 No. 300

In appendix 2 to the Decree:

in Item 1:

after part five to add Item with part of the following content:

"The procedure for receipt of consent to provision of the free (sponsor's) aid established in part one of this Item does not extend to the state bodies and the organizations providing the free (sponsor's) aid to agricultural organizations ** in the form of personal estate (except for money), and also works and services.";

add Item with the interlinear note "**" the following content:

"** For the purposes of this Decree agricultural organizations are understood as legal entities whose core activity following the results of work for prior calendar year concerns according to the nation-wide qualifier of the Republic of Belarus of OKRB 005-2011 "Types of economic activity" to groups 011-016.";

in Item 11:

the fifth to add the paragraph with words ", except for the case provided in part two of this Item";

add Item with part of the following content:

"Economic societies, 50 and more percent of shares (share in authorized funds) of which belongs to the Republic of Belarus and (or) its administrative and territorial units, economic societies - subsidiary companies of holdings with participation of the state, shares (share in authorized fund) of which belonged to the Republic of Belarus and (or) its administrative and territorial units having the right to provide the free (sponsor's) aid in type of personal estate earlier (except for money) to the agricultural organizations created in the form of economic societies, shares (share in authorized funds) of which belong to the state, irrespective of availability of net loss.".

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