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LAW OF THE REPUBLIC OF BELARUS

of November 13, 2008 No. 450-Z

About the republican budget for 2009

(as of January 6, 2009)

Accepted by the House of Representatives on October 9, 2008

Approved by Council of the Republic on October 22, 2008

Article 1. Approve the republican budget for 2009 on expenses in the amount of 57 699 262 425 thousand rubles proceeding from the predicted amount of the income in the amount of 54 899 262 425 thousand rubles.

Establish the extreme extent of deficit of the republican budget for 2009 in the amount of 2 800 000 000 thousand rubles.

Perform financing of deficit of the republican budget in 2009 according to appendix 1.

Article 2. The republican fund of support of producers of agricultural products, food and agrarian science, republican road fund, republican fund of conservation, fund of national development, fund of the organization of collection (procurement) and use of waste as secondary raw materials, fund of universal servicing (reserve of universal servicing), the innovative funds formed according to this Law * in 2009 are the state trust budget funds.

______________________________

* Except for the innovative funds formed by Federation of trade unions of Belarus, public associations "Belarusian society of deafs" and "The Belarusian partnership of visually impaired persons".

Article 3. Include in 2009:

in the republican budget of means of the state trust budget funds: republican fund of support of producers of agricultural products, food and agrarian science, republican road fund, republican fund of conservation, fund of national development, fund of the organization of collection (procurement) and use of waste as secondary raw materials, fund of universal servicing (reserve of universal servicing), innovative funds, and also means of state non-budgetary fund of social protection of the population of the Ministry of Labour and Social Protection of the Republic of Belarus;

in local budgets of means of the innovative funds formed regional and Minsk city by executive committees and also means of the off-budget funds created according to the legislation local councils of deputies or executive committees.

Article 4. Determine that in 2009:

1. The income of the republican budget constitutes 54 899 262 425 thousand rubles according to appendix 2.

2. The income of the republican budget is created for the account:

2.1. tax income (except for the means creating local budgets according to subitem 1.1 of Item 1 and item 4 of article 6 of this Law):

the income tax (except for the assignments transferred to budgets of areas and Minsk according to the standard rates provided by the paragraph the second parts one of article 5 of this Law);

tax on the income (except for tax on the income from implementation of lottery activities and the assignments transferred to budgets of areas and Minsk according to the standard rates provided by the paragraph the second parts one of article 5 of this Law);

tax on the income from implementation of lottery activities for republican and international lotteries;

tax on the income from holding video interactive games;

the value added tax (except for the assignments transferred to budgets of areas and Minsk according to the standard rates provided by the paragraph third parts one of article 5 of this Law);

excises;

tax on acquisition of automotive vehicles;

collection for driving of automotive vehicles of foreign states through highways public of the Republic of Belarus;

collection for issue of permissions to driving of automotive vehicles of the Republic of Belarus through the territories of foreign states;

patent fees;

collection for provision of the right of import to the territory of the Republic of Belarus of ozone-depleting substances;

tax for use of natural resources (ecological tax), including according to subitem 2.1 of Item 2 of Article 16 and Item 1 of article 17 of this Law;

customs duties and customs fees;

offshore collection;

the state fee according to legal acts;

consular fees;

stamp tax;

other taxes and fees levied from proceeds from sales of products, goods (works, services) (except for enlisted in local budgets), other taxes, charges (duties) established by the President of the Republic of Belarus and (or) the laws, the other tax income established by legal acts;

2.2. fees on the national social insurance;

2.3. non-tax income (except for the means creating local budgets according to subitem 1.2 of Item 1 of article 6 of this Law):

for use of money of the republican budget, including percent and penalty fee on the budget loans, budget credits;

from share dividends (share in authorized funds) which are in republican property, and the income from other forms of equity participation;

from leasing of the property which is in republican property according to legal acts;

the means arriving in the republican budget on account of compensation for expenses of the state according to Item 3 of article 27 of this Law;

from realization according to the legislation of the property which is in republican property and also property rights on intellectual property items (except for the means specified in Item 3 of this Article);

from realization of the property seized and otherwise the state turned into the income (except for the means received from realization of ownerless property, finds or treasures, neglected animals);

penalties for making of the administrative offenses enlisted according to the legislation and also crimes;

from compensation of the losses of agricultural and forestry and landscape production caused by withdrawal of farmlands and lands of forest fund and also from indemnification according to subitem 2.4 of Item 2 of article 16 of this Law and other legislation;

the free (sponsor's) aid and voluntary contributions (transfers) of the organizations and physical persons in the republican budget according to the legislation, except non-paid receipts according to subitem 2.4 of Item 2 of this Article;

other non-tax income according to legal acts;

2.4. non-paid receipts.

3. Means from realization of the property belonging to the state which is in republican property according to the legislation on privatization go for financing of deficit of the republican budget.

4. The income of budgets of free economic zones included in the republican budget is created at the expense of taxes on the income and profit, the excises paid by residents of free economic zones (except for levied when importing to customs area of the Republic of Belarus).

5. Taxes, charges (duties) and other income specified in Items 2-4 of this Article are enlisted into the account of the republican budget of the Ministry of Finance of the Republic of Belarus.

Article 5. Approve for 2009 standard rates of assignments from:

taxes on the income and profit in the amount of 50 percent in budgets of areas and 39,6 of percent - in the budget of Minsk, received in the corresponding territory of area and Minsk;

the value added tax - 33 percent, including in budgets of the Brest region - 4,88 of percent, Vitebsk - 4,32, Gomel - 5,02, Grodno - 3,76, Minsk - 4,98, of the Mogilev region - 3,87 and Minsk - percent 6,17.

The income specified in part one of this Article is distributed by the Ministry of Finance of the Republic of Belarus taking into account provisions of part three of this Article between levels of budgets for the standard rates of assignments established by this Law and decisions of regional councils of deputies in case of approval of the corresponding local budgets.

In case of income distribution taxes on the income and profit, the value added tax which transfer in the republican budget is established by the President of the Republic of Belarus, taxes on the income and profit paid by residents of free economic zones, tax on the income from implementation of lottery activities for republican and international lotteries, and also taxes, charges (duties) paid according to item 4 of article 6 of this Law are not considered.

Article 6. In 2009:

1. Are enlisted in local budgets of areas and Minsk:

1.1. tax income:

the income tax from physical persons;

taxes on the income and profit according to article 5 of this Law;

tax on the income from implementation of lottery activities for local lotteries;

real estate tax;

the value added tax according to article 5 of this Law;

tax for use of natural resources (ecological tax) regarding payments for use (withdrawal, production) of natural resources and payments for oil refining and oil products the organizations performing oil refining;

land tax;

tax in case of simplified taxation system;

excises on wines, drinks low alcohol and wine (except the excises on the specified goods levied when importing to customs area of the Republic of Belarus, and also paid to budgets of free economic zones according to item 4 of article 4 of this Law);

the single tax from individual entrepreneurs and other physical persons;

the single tax for producers of agricultural products;

tax on gaming;

the state fee according to legal acts;

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