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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 27, 2007 No. 124

About approval of the Instruction about procedure for financial accounting when implementing lottery activities, entering amendment into the resolution of the Ministry of Finance of the Republic of Belarus of February 21, 2002 No. 21, recognition voided some regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning lottery activities

(as of February 18, 2010)

Based on the Presidential decree of the Republic of Belarus of May 4, 2007 No. 209 "About lottery activities in the territory of the Republic of Belarus", No. 994 "About measures for implementation of the Presidential decree of the Republic of Belarus of May 4, 2007 No. 209" and 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: resolutions of Council of Ministers of the Republic of Belarus of August 3, 2007

1. Approve the enclosed Instruction about procedure for financial accounting when implementing lottery activities.

2. Voided

3. Recognize invalid:

the order of the Ministry of Finance of the Republic of Belarus of June 22, 1998 No. 159 "About approval of the Procedure for cancellation of republican lotteries" (The bulletin of normative legal information, 1998, No. 15);

the order of the Ministry of Finance of the Republic of Belarus of March 19, 1999 No. 61 "About modification of the Procedure for cancellation of republican lotteries" (The national register of legal acts of the Republic of Belarus, 1999, No. 32, 8/206);

the order of the Ministry of Finance of the Republic of Belarus of May 10, 1999 No. 116 "About modification of the Procedure for cancellation of republican lotteries" (The national register of legal acts of the Republic of Belarus, 1999, No. 44, 8/375);

the resolution of the Ministry of Finance of the Republic of Belarus of March 21, 2001 No. 33 "About approval of the Instruction about procedure for receipt in the republican cash budget, the lotteries received from carrying out, and their use" (The national register of legal acts of the Republic of Belarus, 2001, No. 37, 8/5489);

the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 129 "About approval of Rules of the organization and carrying out lotteries in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2003, No. 111, 8/10044);

the resolution of the Ministry of Finance of the Republic of Belarus of November 23, 2005 No. 140 "About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of March 2, 2001 No. 33" (The national register of legal acts of the Republic of Belarus, 2005, No. 190, 8/13453).

4. This resolution becomes effective since November 12, 2007, except for Item 1, which becomes effective since January 1, 2008, and also this Item which becomes effective from the date of official publication of this resolution.

 

Minister N.P.Korbut

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of August 27, 2007 No. 124

The instruction about procedure for financial accounting when implementing lottery activities

Chapter 1. General provisions

1. The instruction about procedure for financial accounting when implementing lottery activities (further - the Instruction) determines features of the organization and financial accounting by organizers of lotteries when implementing lottery activities in the territory of the Republic of Belarus.

2. For the purposes of this Instruction terms in the values determined by the Regulations on procedure of lottery activities in the territory of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of May 4, 2007 No. 209 "About lottery activities in the territory of the Republic of Belarus" are used (The national register of legal acts of the Republic of Belarus, 2007, No. 109, 1/8550).

3. This Instruction is applied taking into account the general rules of the organization and financial accounting established:

The instruction for the financial accounting "Expenses of the Organization" approved by the resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2003 No. 182 (The national register of legal acts of the Republic of Belarus, 2004, No. 9-10, 8/10452);

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