of March 19, 2008 No. 39
About approval of the Instruction about payment procedure (transfer), distribution, the tax return, charges (duties) and other income in 2008
(as of August 19, 2008)
Based on the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:
Approve the enclosed Instruction about payment procedure (transfer), distribution, the tax return, charges (duties) and other income in 2008.
First deputy
Minister A. M. Harkovets
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of March 19, 2008 No. 39
1. The instruction about payment procedure (transfer), distribution, the tax return, charges (duties) and other income in 2008 (further - the Instruction) is developed for the purpose of implementation 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) (further - the Law) and determines payment procedure (transfers), distributions, the tax return, charges (duties) and other income in 2008.
2. In 2008 the organizations and physical persons (daleeplatelshchik) pay taxes, charges (duties) and other income (further - payments) in republican and local budgets according to the legislation of the Republic of Belarus and this Instruction.
The payments which arrived in republican and local budgets in 2008 including according to the procedure of recalculation following the results of for 2007, are distributed according to the standard rates of assignments established for 2008.
Return (offsetting) of excessively paid payments is made for acquisition account of these payments in the current year. At the same time return (offsetting) of the payments cancelled at the time of implementation of return (offsetting) is made for acquisition account on the cancelled taxes, charges (duties).
3. Money, including in foreign currency, received by the state bodies financed from the republican budget and also the state bodies financed by means of local budgets according to the made decisions of local councils of deputies, according to Item 1 of article 30 of the Law is enlisted in the income of the republican or corresponding local budget (payment code 4500).
______________________________
* The code values of payment applied in this Instruction correspond to the Section and subsection of the classification of the income approved by the resolution of the Ministry of Finance of the Republic of Belarus of March 15, 2007 No. 44 (The national register of legal acts of the Republic of Belarus, 2007, No. 95, 8/16182).
The money received by the organizations subordinated to state bodies, military units, bodies and divisions financed from republican or local budgets (the daleebyudzhetny organizations) according to Items 3 and 4 of article 30 of the Law is subject to transfer in the income of the relevant budget.
If other is not established by the legislation, budget contribution of such means (codes of payments 4603-4615, 4630) it is performed by state-financed organizations no later than three working days of date of their obtaining and in the last working day of month the total amount received on specific payment code.
Return of the money which is excessively received by state-financed organization is performed by it according to the address of the payer for acquisition account in current period.
4. The payments of tax on users of highways and contributions to fund of development of construction science made by payers for December, 2007, according to the procedure of recalculations following the results of for 2007 and on account of debt repayment, formed till January 1, 2008, including the Republic of Belarus delayed and spread according to legal acts, are subject to transfer in the republican budget.
Payments of collection from users for implementation of trade in the territory of the corresponding administrative and territorial units, collection from users for implementation of construction of facilities in the territory of the corresponding administrative and territorial units, collection from users for placement of outdoor advertizing in foreign languages, and also registered trade marks (service marks) in foreign languages for December, 2007, according to the procedure of recalculations for 2007 and on account of debt repayment, formed till January 1, 2008, are subject to transfer in the corresponding local budgets.
Transfer (return excessively paid, enforced) the payments specified in parts one and the second this Item is considered in republican and local budgets in receipts on the cancelled taxes (charges, duties) (payment code 3109).
5. Payment (transfer), return of payments to the republican budget in Belarusian rubles and foreign currency is performed according to the procedure, the established Instruction about procedure for execution of the republican budget for the income approved by the resolution of the Ministry of Finance of the Republic of Belarus and Board of National Bank of the Republic of Belarus of December 8, 2005 No. 143/171 (The national register of legal acts of the Republic of Belarus, 2006, No. 23, 8/13779), and this Instruction.
6. The value added tax to goods (payment code 1002) and excises on alcoholic products and alcohol-containing solutions (payment code 1418), the Republic of Belarus imported on customs area from the Russian Federation, is enlisted in the republican budget through transit accounts of managements of the State Treasury of head departments of the Ministry of Finance of the Republic of Belarus for areas and Minsk (further - the managements of the State Treasury) open for transfer of payments which control over payment is exercised by tax authorities.
7. Penalties for administrative offenses which according to the legislation are subject to payment in the income of the republican budget are enlisted on transit accounts of managements of the State Treasury in the following procedure:
penalties for administrative offenses against procedure for customs regulation, and also for other administrative offenses imposed by customs authorities and courts by results of hearing of cases about administrative offenses, protocols on which making are constituted by officials of customs authorities, are enlisted on the transit accounts of managements of the State Treasury opened for transfer of payments which control over payment is exercised by customs authorities;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.