Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

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.

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