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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of October 28, 2005 No. 1194

About accounting of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol using metering devices of products and alcohol

(as amended on 30-12-2020)

The Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the Accounting treatment for alcoholic, non-food alcohol-containing products and non-food ethyl alcohol using metering devices of products and alcohol it (is applied).

2. Bring in the Regulations on accounting treatment, storages, leaves and transportations of alcohol of raw materials, ethyl from all types, approved by the resolution of Council of Ministers of the Republic of Belarus of December 23, 2004 No. 1633 (The national register of legal acts of the Republic of Belarus, 2005, No. 1, 5/15349), the following changes:

2.1. in word preamble" (further - the organization)" shall be replaced with words ", and also for servicing of devices and the equipment, for medical, veterinary and other purposes (further - the organization). Requirements of this provision do not extend to accounting of alcohol of raw materials, ethyl from all types, using products metering devices";

2.2. to state Chapter 2 of the Provision in the following edition:

"Chapter 2. Accounting treatment for by-products of rectification

13. Measurement of head fraction of ethyl alcohol and other by-products of rectification (except for fusel oil) is performed by metering devices, including control spirtoizmeryayushchy devices, with relative measurement error of amount no more + / percent 0,5, passed the state acceptance tests (included in the State register of measuring instruments of the Republic of Belarus) or metrological certification, representing liquid counters. By means of the specified metering devices the amount of by-products of rectification is measured.

Indications of metering devices for financial accounting are not used.

14. The discrepancy between results of measurement of amount of by-products of rectification with use of indications of metering devices and measurements of amount of by-products of rectification with use of mernik shall not exceed +/-percent 0,5 from the amount of by-products of rectification measured with use of mernik.

15. Metering devices shall have the existing certificates on their checking granted in the procedure established by the legislation and to be sealed up in accordance with the established procedure by accredited testing laboratory, independent of the organization, according to the scheme of sealing excluding possibility of unauthorized intervention in operation of the metering device.".

3. This resolution becomes effective from the date of entry into force of the Decree of the President of the Republic of Belarus of September 9, 2005 No. 11 "About enhancement of state regulation of production, turnover and advertizing of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol" (The national register of legal acts of the Republic of Belarus, 2005, No. 142, 1/6770).

First Deputy Prime Minister of the Republic of Belarus

V. Semashko

Approved by the Resolution of Council of Ministers of the Republic of Belarus of October 28, 2005, No. 1194

Accounting treatment for alcoholic, non-food alcohol-containing products and non-food ethyl alcohol using metering devices of products and alcohol

Chapter 1. General provisions

1. This Procedure determines conditions of accounting of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol in case of their production using metering devices of products and alcohol (further, unless otherwise specified, – control accounting), mounting procedure, operation and maintenance of metering devices of products and alcohol, and also technical requirements to metering devices of products and alcohol are established.

2. For the purposes of this Procedure the following terms and their determinations are used:

primary accounting – the accounting of products and alcohol performed with use of mernik, other gages or otherwise, with reflection of the received results in source documents of production (leave) of products and alcohol, and also in tax and financial accounting;

products – alcoholic products (except for the ethyl alcohol received from food raw materials), non-food alcohol-containing products, non-food ethyl alcohol (except for the ethyl rectified technical alcohol);

above-standard discrepancy – discrepancy between the data on product quantity and alcohol received as a result of control accounting both the data on product quantity and alcohol received as a result of primary accounting which size exceeds the standard rate of discrepancy established by this Procedure;

alcohol – the ethyl alcohol received from food raw materials, the ethyl rectified technical alcohol;

souvenir packaging – the glass bottles conforming to requirements of STB 117-93 "Bottles souvenir. Specifications", crystal, porcelain, ceramic and glass decanters and other materials vessels conforming to the established requirements to safety and harmlessness including the technical regulations of the Customs union and (or) Eurasian Economic Union used for production of alcoholic beverages and which are not subject to return and also the glass bottles of various form and capacity having special processing (covering of external surface paints, decor and another);

fiscal memory – the complex of software and hardware as a part of metering devices of products and alcohol providing not adjusted daily registration (on a shift basis) and non-volatile long-term storage of fiscal data;

fiscal data – information on the made products and alcohol and other information fixed in fiscal memory, which is subject to long-term storage and protection against unauthorized changes and access.

3. Action of this Procedure extends on the legal entities of the Republic of Belarus irrespective of pattern of ownership performing production and (or) alcohol (further - the manufacturing organizations).

4. The capital processing equipment for production and alcohol shall be used with the operational and undergone the state checking metering devices of products and alcohol (further – metering devices).

Metering devices represent the automated gages. The measured sizes in case of production are amount of products which arrived on pouring, or amount of products sold unpacked (further – products sold by filling), or quantity of units the filled packaging products, in case of alcohol production – alcohol amount (aqueous-alcoholic solution), amount of waterless alcohol and volume concentration of waterless alcohol as a percentage (fortress).

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