of March 19, 2004 No. 138
About some measures for financial improvement of agricultural organizations and investment attraction in agricultural production
(as of April 18, 2006)
1. Determine that:
1.1. the debt deferred settlement is provided to the agricultural organizations having the debt as of January 1, 2004 including delayed according to other legal acts of the President of the Republic of Belarus and the laws till January 1, 2009:
1.1.1. on tax payment and other obligatory payments in republican and local budgets (except customs payments and payments in Social Security Fund of the population of the Ministry of Labour and Social Protection), including the state trust budget funds, registered according to accounting of tax authorities, and also debts on payment of the economic sanctions and the added penalty fee for violations of the law applied by tax authorities about taxes and entrepreneurship;
1.1.2. for the consumed gases, electrical and heat energy;
1.2. in case of absence according to accounting of tax authorities at the agricultural organizations called in subitem 1.1 of this Item within two years six months from the date of entry into force of this Decree of debt on payment of current taxes and other obligatory payments in republican and local budgets (except customs payments and payments in Social Security Fund of the population of the Ministry of Labour and Social Protection), including the state trust budget funds, tax authorities in accordance with the established procedure write off half of debt on payment of the applied economic sanctions and the added penalty fee, and in case of absence of debt on payment of these payments within five years from the date of entry into force of this Decree - the remained amount (half) of this debt;
1.3. upon termination of the delay granted according to subitem 1.1 of this Item, the amounts of delayed obligations of agricultural organizations, and also the remained outstanding amounts on payment of the applied economic sanctions and the added penalty fee are settled by the specified organizations within five years monthly equal shares;
1.4. to the legal entities who acquired according to the procedure, established by the legislation, after January 1, 2004 and till January 1, 2006 as a result of reorganization, acquisition (voluntary conveyance) of the company as property complex of the right and obligation of the agricultural organizations which received delay according to subitem 1.1 of this Item and recognized as of January 1, 2004 unprofitable (on condition of implementation by these legal entities of business activity on production of agricultural products), are provided:
1.4.1. delay for five years of obligation fulfillment of unprofitable agricultural organizations on return to the state material reserve temporarily received from it according to decisions of the President of the Republic of Belarus and Council of Ministers of the Republic of Belarus of diesel fuel and automobile gasoline;
1.4.2. delay for three years of obligation fulfillment of unprofitable agricultural organizations:
on return of the credits of banks, and also under agreements of financial leasing;
on goods purchased, the performed works and the rendered services, except specified in subitem 1.4.1 of this Item;
1.4.3. payment by installments for 6 months of debt repayment of unprofitable agricultural organizations on customs payment monthly equal shares;
1.4.4. on payments of unprofitable agricultural organizations in Social Security Fund of the population of the Ministry of Labour and Social Protection:
payment by installments for two years of debt repayment on obligatory payments by monthly equal shares;
delay for two years of debt repayment according to economic sanctions and penalty fee.
In case of absence according to accounting of bodies of Social Security Fund of the population of the Ministry of Labour and Social Protection within two years from the moment of provision of payment by installments of debt on the current payments and complete debt repayment of unprofitable agricultural organizations on obligatory payments the debt on economic sanctions and penalty fee is written off;
1.5. taking into account the available budgetary funds of the amount of the obligations of unprofitable agricultural organizations delayed according to subitems 1.1 and 1.4.1 of this Item (except for debts on payment of the applied economic sanctions and the added penalty fee for violations of the law about taxes and entrepreneurship) annually are subject to write-off to the legal entities called in subitem 1.4 of this Item in proportion to growth of the gross output of agricultural industry made by them in the comparable prices (as a percentage) for prior financial year.
If upon termination of delay of the amount of delayed obligations of the organizations are written off according to part one of this subitem not in full, then the remained their part is settled by these legal entities monthly equal shares within five years from end date of delay.
The debt on payment of the economic sanctions and the added penalty fee for violations of the law applied to unprofitable agricultural organizations about taxes and entrepreneurship is in accordance with the established procedure written off by tax authorities to the legal entities specified in subitem 1.4 of this Item, half in case of absence at them within two years six months of debt on payment of current taxes from amounts of agricultural products, and the remained its half - in case of absence at them within five years of such debt;
1.6. in case of the delays and extension of the deadline for executing the obligations specified in subitems 1.1 and 1.4 of this Item, percent and sanctions (penalty fee, penalties) the amounts unexecuted (delayed, spread) obligations are not charged (are not applied);
1.7. the legal entities called in subitem 1.4 of this Item:
1.7.1. productions of agricultural products and other types of activity shall keep separate account. At the same time the taxation of amounts of these products is performed according to the procedure and on the conditions provided for agricultural organizations;
1.7.2. shall sign in six-months time with the corresponding creditors agreements on obligation fulfillment of unprofitable agricultural organizations;
1.7.3. within three years, since 2005, can annually acquire agricultural machinery, the equipment and spare parts to them on the amount equivalent of 150000 euros, with reduction of the general amount of the payments in the budget which are subject to introduction within calendar year by tax amounts from users of highways, collection in republican fund of support of producers of agricultural products, food and agrarian science;
1.7-1. the founders (participants) of the legal entities called in subitem 1.4 of this Item, except for the state bodies and legal entities financed fully or partially from the budget, having the right to acquire at the expense of own means agricultural machinery, the equipment and spare parts to them for such legal entities on the amount constituting difference between the amount equivalent of 150000 euros, and the amount which is actually used by these legal entities according to subitem 1.7.3 of this Item with obligatory transfer by it of the specified equipment and spare parts gratuitously;
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