LAW OF THE REPUBLIC OF BELARUS

of December 26, 2007 No. 303-3

About the budget of the Republic of Belarus for 2008

Accepted by the House of Representatives on December 17, 2007

Approved by Council of the Republic on December 20, 2007

Article 1. Approve the republican budget for 2008 on expenses in the amount of 40 342 173 851 thousand rubles proceeding from the predicted amount of the income in the amount of 38 152 173 851 thousand rubles.

Establish the extreme extent of deficit of the republican budget for 2008 in the amount of 2 190 000 000 thousand rubles.

Perform financing of deficit of the republican budget in 2008 according to appendix 1.

Article 2. The republican fund of support of producers of agricultural products, food and agrarian science, republican road fund, republican fund of conservation, fund of national development, fund of the organization of collection (procurement) and use of waste as secondary raw materials, fund of universal servicing (reserve of universal servicing), the innovative funds formed according to this Law * in 2008 are the state trust budget funds.

Article 3. Include in 2008:

in the republican budget of means of the state trust budget funds: republican fund of support of producers of agricultural products, food and agrarian science, republican road fund, republican fund of conservation, fund of national development, fund of the organization of collection (procurement) and use of waste as secondary raw materials, fund of universal servicing (reserve of universal servicing), innovative funds, and also means of state non-budgetary fund of social protection of the population of the Ministry of Labour and Social Protection of the Republic of Belarus;

in local budgets of means of the innovative funds formed regional and Minsk city by executive committees and also means of the off-budget funds created according to the legislation of the Republic of Belarus local councils of deputies or executive and administrative organs.

Suspend part one of article 38 of the Law of the Republic of Belarus of June 4, 1993 "About the budget system of the Republic of Belarus and state non-budgetary funds" (Vyarkhounaga Savet's Vedamastsi of Respubliki Belarus, 1993, No. 20, Art. 240; Vedamastsi Natsyyanalnaga to descent of Respubliki Belarus, 1998, No. 34, Art. 476).

Article 4. Determine that in 2008:

1. The income of the republican budget constitutes 38 152 173 851 thousand rubles according to appendix 2.

2. The income of the republican budget is created for the account:

2.1. tax income (except for the means creating local budgets according to subitem 1.1 of Item 1 and Item 3 of article 6 of this Law):

taxes on the income and profit (except for the assignments transferred to budgets of areas and Minsk in the sizes provided by the paragraph the second article 5 of this Law);

* Except for the innovative funds formed by Federation of trade unions of Belarus, public associations "Belarusian society of deafs" and "The Belarusian partnership of visually impaired persons".

tax on the income from implementation of lottery activities for republican and international lotteries;

the value added tax (except for the assignments transferred to budgets of areas and Minsk in the sizes provided by the paragraph third article 5 of this Law);

other taxes and fees levied from proceeds from sales of goods (works, services);

excises;

tax on acquisition of automotive vehicles;

collection for driving of automotive vehicles of foreign states through highways public of the Republic of Belarus;

collection for issue of permissions to driving of vehicles of the Republic of Belarus through the territories of foreign states;

patent fees;

tax for use of natural resources (ecological tax);

customs duties and customs fees;

the state fee according to legal acts of the Republic of Belarus;

taxes, charges and other payments enlisted in the republican budget according to subitems 1.1 and 1.2 of Item 1 of Article 19 and Item 1 of article 20 of this Law;

other taxes, charges (duties) according to legal acts of the Republic of Belarus;

2.2. fees on the national social insurance;

2.3. non-tax income (except for the means creating local budgets according to subitem 1.2 of Item 1 of article 6 of this Law):

for use of money of the republican budget, including percent on the budget loans;

from dividends for shares (shares) which are in republican property and the income from other forms of equity participation;

the rent from property clearance, being in republican property, according to legal acts of the Republic of Belarus;

the means arriving in the republican budget on account of compensation for expenses of the state according to Item 3 of article 30 of this Law;

from realization of the property which is in republican property (including from sale of the parcels of land which are in state-owned property), except for means from realization of the property belonging to the state according to the legislation of the Republic of Belarus on privatization and privatization, and also property rights on intellectual property items;

from the property seized and otherwise the state turned into the income (except for the means received from realization of ownerless property and treasures);

penalties for making of administrative offenses according to Item 3 of this Article;

indemnification according to subitem 1.4 of Item 1 of article 19 of this Law and other legislation of the Republic of Belarus;

the free (sponsor's) aid and voluntary contributions (transfers) of the organizations and physical persons in the republican budget according to the legislation of the Republic of Belarus;

other non-tax income according to legal acts of the Republic of Belarus.

3. Distribution of penalties for making of administrative offenses between republican and local budgets and procedure for their transfer in the relevant budgets are determined by Council of Ministers of the Republic of Belarus.

4. Means from realization of the property belonging to the state which is in republican property according to the legislation of the Republic of Belarus on privatization and privatization go for financing of deficit of the republican budget.

5. The income of budgets of free economic zones included in the republican budget is created at the expense of taxes on the income and profit, the excises paid by residents of free economic zones (except for levied when importing to customs area of the Republic of Belarus).

6. Taxes, charges (duties) and other income specified in Items 2, 4 and 5 these Articles are enlisted about the republican budget by the Ministry of Finance of the Republic of Belarus.

7. The procedure for transfer in the republican budget of collection for issue of permissions to driving of vehicles of the Republic of Belarus through the territories of foreign states is established by the Ministry of Finance of the Republic of Belarus.

Article 5. Approve for 2008 standard rates of assignments from:

taxes on the income and profit (except for the taxes on the income and profit paid by residents of free economic zones and the organizations according to part one of Item 3 of article 6 of this Law, and tax on the income from implementation of lottery activities) in the amount of 50 percent in budgets of areas and 39,6 of percent - in the budget of Minsk, received in the corresponding territory of area and Minsk;

the value added tax - 30 percent, including in budgets of the Brest region - 4,44 of percent, Vitebsk - 3,96, Gomel - 4,56, Grodno - 3,45, Minsk - 4,53, of the Mogilev region - 3,51 and Minsk - percent 5,55.

The income specified in this Article is distributed by the Ministry of Finance of the Republic of Belarus between levels of budgets according to the standard rates of assignments established by this Law and decisions of regional councils of deputies in case of approval of the corresponding local budgets.

Article 6. Determine that in 2008:

1. Are in full enlisted in budgets of areas and Minsk:

1.1. tax income:

the income tax from physical persons;

tax on the income from implementation of lottery activities for local lotteries;

real estate tax;

land tax;

tax in case of simplified taxation system;

excises on wine, drinks low alcohol and wine (except the excises on the specified goods levied when importing to customs area of the Republic of Belarus, and also paid to budgets of free economic zones according to Item 5 of article 4 of this Law);

the single tax from individual entrepreneurs and other physical persons;

the single tax for producers of agricultural products;

tax on gaming;

tax for use of natural resources (ecological tax) regarding use (withdrawal, production) natural resources and oil refining and oil products by the organizations performing oil refining;

the state fee according to legal acts of the Republic of Belarus;

means of the off-budget funds created by local councils of deputies or executive and administrative organs;

other taxes, charges (duties) according to legal acts of the Republic of Belarus;

1.2. non-tax income:

for use of money of local budgets, including percent on the budget loans;

from dividends for shares (shares) which are in municipal property and the income from other forms of equity participation;

the rent from property clearance, being in municipal property, including the parcels of land, according to legal acts of the Republic of Belarus;

the means arriving in local budgets on account of compensation for expenses of the state according to Item 3 of article 30 of this Law;

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