RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 15, 2007 No. 326

About statement of structure of costs on production and sales of products, the goods (works, services) considered in case of the taxation of profit and relating to features of structure of the costs connected with implementation of researches and developments

According to part two of Item 5 of article 3 of the Law of the Republic of Belarus "About taxes on the income and profit" the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the following structure of costs on production and sales of products, the goods (works, services) considered in case of the taxation of profit and relating to features of structure of the costs connected with implementation of researches and developments:

1.1. expenses of the organization on acquisition, and also on production by third parties of special tools, devices, devices, stands, devices, mechanisms, devices, computer facilities and other special equipment necessary for implementation of researches and developments under the signed agreements, including expenses on their designing, transportation and installation;

1.2. surcharges for academic degrees and academic statuses according to the legislation;

1.3. amounts of remuneration to members of temporary research team;

1.4. total amount of the funds allocated for payment of awards to workers, establishment of allowances to heads, scientists and specialists for high creative, production achievements in work, complexity and intensity of work, accomplishment of especially important (urgent) works and also for duration of continuous work (remunerations for long service, length of service):

regarding products (works, services) made under contracts with customers by extrabudgetary funds (economic agreements), within the funds for compensation provided by the planned cost budgets, calculations on production (works, services) approved with the customer;

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