of August 13, 1996 No. 292
About provision to legal entities of delay on debt repayment on taxes and penalty fee
For the purpose of normalization of calculations of legal entities with the republican budget and their financial stabilization POSTANOVLYAYU:
2. Forbid from the date of entry into force of this Decree charge and payment of all types of awards to heads and chief specialists (their deputies the) of legal entities having the debt on payments in the budget formed since January 1, 1996 before complete repayment by these legal entities of debt to the budget.
Determine that non-execution of the specified prohibition is gross violation of labor obligations by the head, the chief accountant (their deputies) of the legal entity.
In the contracts signed with heads of legal entities, the employer shall provide the personal responsibility of the head for violation of the prohibition established by part one of this Item including termination by the employer of the contract before the expiration of its action.
Determine what will lock, provided by part one of this Item, does not extend to heads and chief specialists (their deputies) of legal entities to whom according to decisions of the President of the Republic of Belarus, regional, Minsk city Councils of deputies delay (payment by installments) of debt repayment on payments in the budget is granted, to the added economic sanctions and penalty fee on condition of timely payment of the current payments in the budget.
2-1. Ceased to be valid
4. Ceased to be valid according to the Presidential decree of the Republic of Belarus of 30.11.2016 No. 433
5. Ceased to be valid according to the Presidential decree of the Republic of Belarus of 30.11.2016 No. 433
President of the Republic of Belarus
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