of June 29, 2000 No. 66
About payment procedure of the budget obligations assumed by receivers of budgetary funds and receivers of means of budgets of state non-budgetary funds
1. Approve the Instruction about payment procedure of the budget obligations assumed by receivers of budgetary funds and by receivers of means of budgets of state non-budgetary funds it (is applied).
2. The Item is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 28.12.2021 No. 76
Minister
N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus on June 29, 2000 No. 66
1. This Instruction determines payment procedure through territorial authorities of the State Treasury (further - bodies of the State Treasury) the budget obligations of receivers of budgetary funds, receivers of means of budgets of state non-budgetary funds (further - receivers of budgetary funds) in case of purchase of goods (works, services), establishes features of the conclusion and execution of agreements (contracts) paid fully or partially at the expense of budgetary funds.
For the purposes of this Instruction terms and determinations are used in the values determined by the Budget code of the Republic of Belarus.
2. Action of this Instruction does not extend to payment of the budget obligations of receivers of budgetary funds in case of acquisition by them:
goods (works, services) based on the signed international (interstate) treaties;
works, services in the field of architectural and construction activities;
goods (property) under agreements of finance lease (leasing).
3. The Item is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 28.12.2021 No. 76
It is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 21.02.2014 No. 6
9. Payment of expenses from accounts of head departments of the Ministry of Finance on areas and Minsk (further - accounts of bodies of the State Treasury) is performed under the agreements signed by the receiver of budgetary funds containing the following essential conditions:
subject of the agreement;
time (date) of delivery of goods (works, services);
duration of the agreement;
financing sources;
total amount of obligations with allocation of the amount the current financial year in Belarusian rubles, including on each source of financing. At the same time when purchasing import goods (works, services) acquired at nonresidents of the Republic of Belarus determination of the amount of obligations in foreign currency or in the amount equivalent to certain amount in foreign currency is allowed;
payment procedure, form of calculations;
delivery conditions, procedure for transfer of goods (result of the performed works, the rendered services);
the written notice of the supplier of readiness of goods for transfer when carrying out settlings with the supplier on the terms of advance payment of expenses (advance payments) and selection of goods by the buyer;
responsibility of the parties for breach of agreement.
The agreement paid at the expense of budgetary funds and signed for the benefit of the served state-financed organizations by the public institutions created according to the Presidential decree of the Republic of Belarus of December 23, 2019 No. 475 "About ensuring activities of state-financed organizations" (further - the Centers), except the conditions listed in part one of this Item shall contain:
accounting numbers of treasury of receivers of budgetary funds for the benefit of which procurement of goods is conducted (works, services);
source at the expense of which means financing of expenses of the corresponding receivers of budgetary funds is performed;
the amount which is subject to transfer at the expense of means of the corresponding receiver of budgetary funds.
Payment of expenses for making of ministerial procedures is performed without provision of the documents proving carrying out payments.
9-1. The Item is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 28.12.2021 No. 76
10. No. 6 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 21.02.2014
11. The contract with the nonresident of the Republic of Belarus represented for payment and appendices to it shall have transfer to one of official languages of the Republic of Belarus.
12. The Item is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 28.12.2021 No. 76
13. The Item is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 28.12.2021 No. 76
14. Calculations for prisoners with the supplier (the contractor, the contractor) to agreements are performed upon receipt of goods goods (works, services), except as specified, stipulated in Item the 15th this Instruction.
In case of transfer of advance payment (advance payments), stipulated in Item 15th this Instruction, agreement settlements are performed taking into account the made advance payment and (or) advance payments after transfer of goods, delivery of the performed works, the rendered services confirmed by source accounting documents (commodity-transport delivery note, the consignment note, the act of the performed works (the rendered services) and others).
15. Advance payment (advance transfer) is allowed:
15.1. in the amount of 100 (or less) percent of the amount of obligations:
under the agreements signed by the receiver of budgetary funds, the Center with the supplier (the contractor, the contractor) who is resident of the Republic of Belarus if the last perform delivery of goods, perform works, render services, except for specified in paragraph three of this subitem, within 5 working days from the date of transfer of budgetary funds for its current (settlement) bank account;
in case of acquisition of mineral fertilizers, dolomite powder (including railway tariff) under the agreements signed with the direct producer of goods if the last perform delivery within 25 working days from the date of transfer of budgetary funds for its current (settlement) bank account;
in case of payment of expenses on carrying out the programs and actions performed abroad (application fees, lease of rooms and the equipment, insurance premiums, advertizing, payment of other services provided abroad);
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