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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 13, 2008 No. 329

About some questions of recognition of debt bad debt and its write-offs

(as amended on 22-12-2018)

For the purpose of enhancement of regulation of the tax relations, providing the rights and fulfillment of duties of the organizations and physical persons, reducing the tax debt, to charges (duties), contributions to the state trust budget funds, the rent for the parcels of land which are in state-owned property, to compulsory insurance premiums and other payments in Social Security Fund of the population of the Ministry of Labour and Social Protection, debt on penalty fee, administrative punishments:

1. Determine that:

1.1. the debt of the Belarusian organizations, the physical persons taking the residence * in the Republic of Belarus, the physical persons registered as individual entrepreneurs in the Republic of Belarus on taxes, charges (duties), the special, anti-dumping, compensatory duties, contributions to the state trust budget funds, the rent for the parcels of land which are in state-owned property, to compulsory insurance premiums and other payments in Social Security Fund of the population of the Ministry of Labour and Social Protection (further if other is not provided, - debt on obligatory payments) is recognized the bad debt and is written off in cases:

______________________________

* For the purposes of this Decree the residence of physical person is determined according to article 18 of the Tax Code of the Republic of Belarus.

1.1.1. liquidations of the commercial organization (except for the state company) or the non-profit organization operating in the form of consumer cooperative, charity or other foundation, the termination of activities of the individual entrepreneur according to the legislation on economic insolvency (bankruptcy);

1.1.2. liquidations of the state company or non-profit organization (except for consumer cooperative, charity or other foundation) according to the decision of authorized state body or court if the money of the organization including received from realization of its property is not enough for repayment in full debt on obligatory payments, and the rest of debt on obligatory payments cannot be extinguished by the owner of property of the organization, her founders (participants) according to legal acts;

1.1.3. availability at the organization and the individual entrepreneur in total the following circumstances:

the expiration of three-year term from the date of identification of debt on obligatory payments, and on debt on obligatory payments in Social Security Fund of the population of the Ministry of Labour and Social Protection and on the state fee - from the date of its education;

non-realization by the organization and the individual entrepreneur of activities within the last six months in a row preceding day of the beginning of check of this fact;

lack of property for debt repayment on obligatory payments;

lack of the bases provided by legal acts for attraction to subsidiary responsibility according to obligations of the organization of owners of property of the organization, her founders (participants) or impossibility of performance of the decision of economic court of area (city of Minsk) on involvement of such persons to subsidiary responsibility;

lack of socially dangerous act of the individual entrepreneur or employees of the organization provided by Articles 231, 243 Criminal codes of the Republic of Belarus, or absence in acts of these persons of the specified actus reus or the termination of pretrial investigation in case of not establishment of perpetrators behind lapse of time or concerning the dead;

1.1.4. death or announcements court the dead of physical person - regarding the debt on obligatory payments which is not extinguished because of insufficiency (absence) of heritable property, in the amount of, exceeding the cost of heritable property, or in case of recognition of heritable property escheated;

1.1.5. recognitions by court it is unknown absent physical person - regarding the debt on obligatory payments which is not extinguished because of insufficiency (absence) of property of such person, in the amount of, exceeding the cost of this property;

1.1.6. recognitions by court incapacitated physical person - regarding the debt on obligatory payments which is not extinguished because of insufficiency (absence) of property of this person, in the amount of, exceeding the cost of the specified property;

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