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of March 24, 2005 No. 148

About urgent measures for support of entrepreneurship

(The last edition from 29-11-2013)

For the purpose of creation of conditions for further development of entrepreneurship in the Republic of Belarus, providing guarantees of observance of the rights and legitimate interests of persons performing business activity, suppression of abuses in this sphere, expansions of commodity market and services, forming in the country of favorable economic climate:

1. Determine that:

1.1. No. 150 voided according to the Presidential decree RB of 29.03.2012

1.2. it is excluded

1.3. it is excluded

1.4. it is excluded

1.5. it is excluded

1.6. it is excluded

1.7. the individual entrepreneurs who are payers of the single tax on the goods imported by them since January 1, 2005 from the Russian Federation shall represent to tax authority the tax declaration (calculation) for the value added tax concerning the called goods and pay it to the terms established by the legislation.

In case of violation of the law on the value added tax on the goods imported from January 1 to July 31, 2005 from the Russian Federation, authorized state bodies till August 20, 2005 charge the amount of this tax without application of economic sanctions, penalty fee and measures of the administrative responsibility. In case of failure to pay the added tax amount on value added in five-day time from the date of violation identification the amount of principal debt, economic sanctions and penalty fee are collected using measures of the administrative responsibility;

1.8.  No. 563 is excluded according to the Presidential decree RB of 01.12.2011

1.9. till January 1, 2006 are subject to return by the owner (lessor) of the trade place to the lessee - the individual entrepreneur the money paid within three years before entry into force of this Decree by this lessee to the owner (lessor):

based on the unilateral decision of the owner (lessor);

according to the bargain concluded on extremely unprofitable conditions for this lessee in comparison with those which the owner (lessor) used.

The called money which is not returned voluntarily till January 1, 2006 can be collected by the lessee - the individual entrepreneur judicially within three years from the date of entry into force of this Decree;

1.10. for the organization of interaction of individual entrepreneurs, owners (lessors) of trade places, local executive and administrative organs by individual entrepreneurs on shopping facilities councils of individual entrepreneurs are created (further - councils).

Council is elected secret vote from among the individual entrepreneurs who are lessees of trade places on this shopping facility in quantity from three to seven people for the term of at least two years.

The regulations on council providing its powers including on informing law enforcement and monitoring bodies on violation of the law when implementing checks of individual entrepreneurs and control of observance of the legislation by them, affirm Council of Ministers of the Republic of Belarus.

With members of councils early agreement cancelation of lease of trade places, except as specified systematic (two and more times within calendar year) not introduction of the rent by them is not allowed. The action for declaration about early agreement cancelation of lease of the trade place with the member of council can be submitted by the lessor to economic court of area (city of Minsk) only after obligatory preliminary consideration by the chairman (head of administration) of local executive and administrative organ of primary or basic level of the reasons of submission of this statement.

Disputes between individual entrepreneurs and lessors of trade places over the questions connected with the rent and other payments are permitted by economic court of area (city of Minsk) after their obligatory preliminary consideration by chairmen of regional executive committees and the Minsk Gorispolkom with participation of councils;

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