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RESOLUTION OF THE MINISTRY OF TRANSPORT AND COMMUNICATIONS OF THE REPUBLIC OF BELARUS

of June 12, 2008 No. 71

About approval of the Instruction about procedure for planning, accounting and reporting in 2008 of the means received for the handed-over precious metals in the form of scrap and waste in the State fund of precious metals and gemstones of the Republic of Belarus and also from delivery of secondary raw materials

Based on the resolution of Council of Ministers of the Republic of Belarus of March 25, 2008 "About measures for implementation of the Law of the Republic of Belarus "About the budget of the Republic of Belarus for 2008" and the Regulations on the Ministry of Transport and Communications of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 985 "Questions of the Ministry of Transport and Communications of the Republic of Belarus" the Ministry of Transport and Communications of the Republic of Belarus DECIDES: No. 453

Approve the enclosed Instruction about procedure for planning, accounting and reporting in 2008 for the means received for the handed-over precious metals in the form of scrap and waste in the State fund of precious metals and gemstones of the Republic of Belarus and also from delivery of secondary raw materials.

First Deputy Minister

N.P.Verkhovets

IT IS APPROVED

Ministry of Finance

Republic of Belarus

08.05.2008

 

Approved by the Resolution of the Ministry of Transport and Communications of the Republic of Belarus of June 12, 2008 No. 71

The instruction about procedure for planning, accounting and reporting in 2008 of the means received for the handed-over precious metals in the form of scrap and waste in the State fund of precious metals and gemstones of the Republic of Belarus and also from delivery of secondary raw materials

Chapter 1. General provisions

1. The instruction about procedure for planning, accounting and reporting in 2008 for the means received for the handed-over precious metals in the form of scrap and waste in the State fund of precious metals and gemstones of the Republic of Belarus and also from delivery of secondary raw materials (daleeinstruktion), establishes procedure for planning, accounting and reporting in 2008 for the means left at the disposal of the Ministry of Transport and Communications of the Republic of Belarus (further - Ministry of Transport), Department Belavtodor of the Ministry of Transport and Communications of the Republic of Belarus (further - Department Belavtodor), Department on aircraft of the Ministry of Transport and Communications of the Republic of Belarus (further Department on aircraft), received from delivery of secondary raw materials and precious metals in the form of scrap and waste.

2. The means received by Ministry of Transport and departments from delivery of secondary raw materials and precious metals in the form of scrap and waste belong to extrabudgetary funds, remain at the disposal of Ministry of Transport and departments, do not join in the income republican or local budgets and are spent according to the profit and loss budget of extrabudgetary funds.

Chapter 2. Procedure for planning of the income and expenses on extrabudgetary funds

3. Ministry of Transport constitutes the profit and loss budget of the extrabudgetary funds (further - the estimate) arriving from delivery of secondary raw materials and precious metals in the form of scrap and waste on the Republic of Belarus approved by the Ministry of Finance (further - the Ministry of Finance) form.

4. In case of creation of the estimate:

4.1. the revenues join planned cash receipts from delivery of secondary raw materials and precious metals in the form of scrap and waste (further - salvage and precious metals) in 2008. Planning of revenues is made based on actual data about delivery of salvage for 2007, the predicted amount of delivery of salvage and the price of one unit of salvage of date of creation of the estimate.

Planning of revenues from delivery of precious metals is made based on predicted data about the fixed assets, stock and other equipment which are containing precious metals and subject in accordance with the established procedure to write-off in 2008, their technical characteristics with indication of the name of precious metals, weight and cost of precious metals for date of creation of the estimate;

4.2. the planned expenses on payment of transport services, fee on primary conversion of charged-off fixed assets, stock and other equipment (the electronic, household and other appliances consisting on balance of Ministry of Transport) for the purpose of extraction of precious metals, other expenses connected with ensuring collection, packaging and delivery of salvage and precious metals and also the expenses connected with fee of the specialized organizations providing delivery of precious metals by Ministry of Transport in the State fund of precious metals and gemstones of the Republic of Belarus are provided in account part. The need for amount of means is determined in the settlement way proceeding from the prices (rates) operating at the time of creation of the estimate by the specified expenses;

4.3. management of control of clerical work and providing Ministry of Transport represents to management of economy, finance, the prices and rates of the data on the number of delivery of precious metals planned in 2008 in the form of scrap and waste and quantity of salvage with indication of type of precious metals, salvage and the prices of them according to the subitem

4.1 item 4 of this Instruction and data on the planned expenses according to subitem 4.2 of item 4 of this Instruction.

5. If the planned amount of the income exceeds expense amount, in the estimate the amount of excess of the income over expenses is determined.

The amount of excess of the income over expenses is estimated as difference between the total amount of the income from delivery of salvage and precious metals in 2008 and the expenses specified in subitem 4.2 of item 4 of this Instruction including taxes, charges (duties) and other obligatory payments paid according to the legislation, except for the income tax and other taxes and fees (duties) paid from excess of the income over expenses.

6. Excess of the income over expenses, being at the command Ministry of Transport, is determined by subtraction from the specified amount of excess of the income over expenses of payments of the income tax, and also other taxes and fees (duties) paid from the amounts of excess of the income over expenses.

7. The estimate is signed by the head of department of economy, finance, the prices and rates of Ministry of Transport and the head of department of control, clerical work and providing Ministry of Transport.

Payment under the income and expense, and also the explanatory note is applied to the estimate.

8. Department Belavtodor and Department on aircraft in similar procedure constitute estimates and represent to Ministry of Transport in duplicate.

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