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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 23, 2009 No. 48

About stimulation in 2009 of development of industrial production

For the purpose of creation of conditions for growth in volumes of release and sales of goods (works, services) by legal entities of the Republic of Belarus:

1. Determine that:

1.1. from January 1 to December 31, 2009 the organizations included in the list approved by Council of Ministers of the Republic of Belarus and approved with the President of the Republic of Belarus (further - the organizations), are exempted from payment in the budget of the amount of excess of the income tax, collection in republican fund of support of producers of agricultural products, the food and agrarian science (further - taxes) which are subject to payment during the corresponding period of 2009 in comparison with the amount of the taxes which were subject to payment during the corresponding period of 2008, corrected taking into account changes of the tax legislation in 2009 and increased by the coefficient considering forecast price index of producers of industrial output for 2009 and the individual task established by relevant organ of public administration on growth of volume of production.

The amount of taxes which was subject to payment during the corresponding period of 2008 is determined without the measures established in the Presidential decree of the Republic of Belarus of January 28, 2008 No. 46 "About stimulation in 2008 of development of industrial production" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 1/9396), and other measures taken according to decisions of the President of the Republic of Belarus and Council of Ministers of the Republic of Belarus;

1.2. the means released according to part one of subitem 1.1 of this Item:

in the amount of 15 percent monthly to 23rd following reporting go the organizations to budgets of areas and Minsk for the place of their statement to accounting in tax authorities;

in the amount of 85 percent remain at the disposal of the organizations and go them for financing of the actions performed within their business plans including for financial improvement of the unprofitable organizations, innovations, upgrade, technical retrofitting of production, improvement of quality of products, replenishment of current assets;

1.3. control of target use of the released means is exercised by the republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, in subordination (maintaining) of which the organizations, and are under the organizations which are not under supervision (maintaining) of these bodies - regional executive committees and the Minsk Gorispolkom;

1.4. use by the organizations of the released funds for the purposes which are not provided in subitem 1.2 of this Item attracts the termination of the preferential tax treatment established according to part one of subitem 1.1 of this Item;

1.5. in case of untimely (incomplete) budget contribution of taxes, charges (duties) which are subject to payment according to the legislation, the organizations lose the right to the exemption in the budget of the amount of excess of taxes determined in part one of subitem 1.1 of this Item and are made responsible, stipulated by the legislation for failure to pay, incomplete tax payment, charges (duties), from the total amount of the added payments which are subject to introduction according to procedure for the taxation, including from the amount of the released means, before complete repayment of the arisen debt on these payments then action of part one of subitem 1.1 of this Item for these organizations is resumed.

2. Confer the personal responsibility on:

heads of the republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, regional executive committees and Minsk Gorispolkom - for justification of the indicators brought to the organizations for growth rates of production volumes of goods (works, services) and profitability of the realized goods (works, services);

heads of the organizations - for accomplishment of the indicators specified in the paragraph the second this Item on growth rates of production volumes of goods (works, services) and profitability of the realized goods (works, services).

3. To Council of Ministers of the Republic of Belarus:

to submit within two-month term to the President of the Republic of Belarus for review the list of the organizations (including the organizations, concerning which are taken measures according to decisions of the President of the Republic of Belarus and Council of Ministers of the Republic of Belarus) exempted from payment in the budget of the amount of excess of taxes according to part one of subitem 1.1 of Item 1 of this Decree, having provided that this list can include the organizations which are realizing business plans and received on them the positive decisions of the Ministry of Economics, Ministry of Finance, the relevant republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus in subordination (maintaining) of which they are, and also other organizations which are not under supervision (maintaining) of these bodies, realizing business plans and having on them the positive conclusions of the Ministry of Economics, Ministry of Finance regional executive committees and Minsk Gorispolkom;

establish procedure for determination by the organizations of the amount of excess of taxes during the corresponding period of 2009.

4. This Decree becomes effective since January 1, 2009.

 

President of the Republic of Belarus A. Lukashenko

 

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