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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of February 22, 2008 No. 245

About procedure for determination by the organizations of the amount of excess of taxes during the corresponding period of 2008

For the purpose of implementation of the paragraph of third Item 3 of the Presidential decree of the Republic of Belarus of January 28, 2008 No. 46 "About stimulation in 2008 developments of industrial production" DECIDES: Council of Ministers of the Republic of Belarus

Approve the enclosed Regulations on procedure for determination by the organizations of the amount of excess of taxes during the corresponding period of 2008.

 

Prime Minister

Republic of Belarus S. Sidorsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of February 22, 2008 No. 245

Regulations on procedure for determination by the organizations of the amount of excess of taxes during the corresponding period of 2008

1. This Provision establishes procedure for determination in 2008 by the organizations included in the list approved by Council of Ministers of the Republic of Belarus and approved with the President of the Republic of Belarus (further - the organizations), the amounts of excess of the income tax, collection of republican fund of support of producers of agricultural products, food and agrarian science (further - taxes) according to the Presidential decree of the Republic of Belarus of January 28, 2008 No. 46 "About stimulation in 2008 of development of industrial production" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 1/9396).

2. The amount of excess of taxes is determined as difference between the amount of the taxes which are subject to payment in the budget during the corresponding period of 2008 (added before determination of the amount of excess), and the amount of the taxes which were subject to payment during the corresponding period of 2007, corrected according to subitem 3.1 of Item 3 and subitems 4.1 and 4.2 of Item 4 presents of the Provision.

The amount of taxes which was subject to payment during the corresponding period of 2007 is determined according to tax declarations (calculations) for types of tax before its reduction by the amounts of excess of the taxes received by the organizations during the corresponding period of 2007.

The forecast price index of producers of industrial output in the amount of 111 percent is applied to calculation of the amount of excess of taxes in 2008.

3. The amount of excess of the income tax is determined in the following procedure:

3.1. the tax amount which was subject to payment during the corresponding period of 2007 on profit is adjusted taking into account changes of the tax legislation in 2008, increases by the coefficient considering forecast price index of producers of industrial output for 2008 (further - forecast price index) and the individual task established by relevant organ of public administration on growth of volume of production (further - individual task);

3.2. the amount of excess of the income tax is determined as difference between the tax amount on profit which is subject to payment in the budget during the corresponding period of 2008 and the tax amount on profit which was subject to the payment in the corresponding period of 2007 corrected according to subitem 3.1 of this Item.

4. The amount of excess of collection of republican fund of support of producers of agricultural products, food and agrarian science (further - collection in fund) is determined in the following procedure:

4.1. the collection amount of fund for the corresponding period of 2007 accepted for determination of the amount of excess is estimated according to article 8 of the Law of the Republic of Belarus of December 26, 2007 "About the budget of the Republic of Belarus for 2008" (The national register of legal acts of the Republic of Belarus, 2008, No. 4, 2/1400) proceeding from the proceeds from sales of goods (works, services) received for the corresponding period of 2007.

The collection amount of fund which was subject to payment during the corresponding period of 2007 is adjusted taking into account changes of the tax legislation in 2008;

4.2. the collection amount of fund which was subject to payment during the corresponding period of 2007 estimated according to subitem 4.1 of this Item increases by the coefficient considering forecast price index and individual task;

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