of March 9, 2009 No. 123
About some measures for stimulation of innovative activities in the Republic of Belarus
For the purpose of activization of innovative activities, production incentive of high-technology goods (works, services) in the Republic of Belarus:
1. Determine that:
1.1. the scientific organizations created in the form of organizations and the institutions of higher education, organizations of additional education of adults, the organizations realizing the educational programs of postgraduate education created in the form of organizations which according to constituent documents are granted the right to perform the activities which are bringing in incomes with the consent of state bodies (the state organizations) in subordination (maintaining) of which these organizations are (which part are), or the organizations using the results of intellectual activities (providing use of these results), belonging to these organizations, due to excess remaining at their order from implementation of these activities of the income over expenses including from transfer of property rights on results of intellectual activities for agreements have the right to create the owner of their property.
Creation of the organizations using results of intellectual activities (these results providing use) by the scientific organizations and organizations specified in part one of this subitem, which are under supervision (maintaining) of state bodies, being part of the state organizations is in addition approved with the Ministry of Economics of the Republic of Belarus and the State committee on property of the Republic of Belarus;
1.2. legal entities when implementing in the territory of the Republic of Belarus of scientific, scientific and technical activities * without attraction of financial resources republican and (or) local budgets, including the state trust budget funds, and (or) economic activity on production of high-technology goods (works, services) of own production and their realization have the right independently within two years from the date of the beginning of their production:
determine conditions, amounts, types of the purchased raw materials, accessories and materials, and also conditions, amounts and types of realization of these goods (works, services);
establish and apply free prices (rates) for these goods (works, services);
determine suppliers and buyers of high-technology goods (works, services);
* For the purposes of this Decree the terms "scientific activities" and "scientific and technical activities" are applied in the values determined respectively by article 1 of the Law of the Republic of Belarus of October 21, 1996 "About scientific activities" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1996, No. 34, Art. 608; The National register of legal acts of the Republic of Belarus, 2005, No. 171, 2/1143) and article 1 of the Law of the Republic of Belarus of January 19, 1993 "About fundamentals of the state scientific and technical policy" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1993, No. 7, Art. 43; Vedamastsi Natsyyanalnaga to descent of Respubliki Belarus, 1997, No. 33, Art. 657).
1.3. No. 326 is excluded according to the Presidential decree RB of 25.07.2011
1.4. the legal entities performing production of goods (works, services) with use of results of the research, developmental and experienced and technological works (further - NIOK(T)R) registered in the procedure established by the legislation having the right within three years from the date of the beginning of their production to carry on cost of goods (works, services) and to include in the costs considered in case of the taxation up to 2 percent of proceeds from sales of these goods (works, services) listed to the organizations for use of results of NIOK(T)R executed by them;
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