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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 29, 2000 No. 359

About approval of procedure of payments between legal entities, individual entrepreneurs in the Republic of Belarus

(as amended on 15-10-2021)

For the purpose of normalization of calculations between legal entities, individual entrepreneurs and strengthenings of payment discipline I decide:

1. Approve the enclosed procedure of payments between legal entities, individual entrepreneurs in the Republic of Belarus.

2. Ceased to be valid

3. Recognize invalid presidential decrees of the Republic of Belarus and their separate provisions according to appendix.

4. To Council of Ministers of the Republic of Belarus and National Bank:

in two-month time to provide reduction of regulatory legal acts in compliance with this Decree;

take other measures directed to accomplishment of this Decree.

5. This Decree becomes effective from the first following after month of its official publication, except for subitem 5.3 of Item 5 and Item 8 of the procedure of payments approved by this Decree between legal entities, individual entrepreneurs in the Republic of Belarus which become effective since January 1, 2000.

 

President of the Republic of Belarus

A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of June 29, 2000, No. 359

Procedure of payments between legal entities, individual entrepreneurs in the Republic of Belarus

1. This procedure extends to calculations which are perfromed in the territory of the Republic of Belarus by legal entities, their separate divisions and individual entrepreneurs, except for:

calculations made from the current (settlement) accounts of legal entities and individual entrepreneurs at the expense of the means of bank loan received on the purpose according to the loan agreement;

calculations with creditors made by the liquidated legal entities, and also individual entrepreneurs on whom decisions on the termination of business activity, are made by legal entities and individual entrepreneurs concerning whom bankruptcy proceedings are initiated;

payments with cash for payments in the budget (including in the state trust budget funds) and in state non-budgetary funds, performed through the legal entities authorized according to the legislation of the Republic of Belarus to levy such payments;

calculations made in case of availability at bank of the resolution (determination) on seizure of the money of legal entities, their separate divisions, individual entrepreneurs which is on accounts, in bank deposits (deposits), accepted (taken out) by court (judge), the prosecutor or his deputy, criminal prosecution authority, the official of the body conducting administrative process, the legal executive within the amount which it is seized, and (or) availability at bank of the decision (resolution) on suspension of account transactions made (taken-out) body State Control Committee, tax, customs authority, the Ministry of Finance, its territorial authority, local financial body, city, district and district department in the cities regional Minsk city Social Security Fund of the population of managements of the Ministry of Labour and Social Protection, by the legal executive;

calculations made by the organizations in the cases established by the President of the Republic of Belarus.

2. When implementing payments from the current (settlement) accounts * in Belarusian rubles legal entities, their separate divisions and individual entrepreneurs shall observe the following priority:

______________________________

* Except the current accounts opened for accounting of means of the legal entities, their separate divisions and individual entrepreneurs arriving from republican and local budgets (including from the state trust budget funds), from state non-budgetary funds. The procedure of payments from the specified accounts is determined by the Ministry of Finance in coordination with National Bank.

2.1. out of turn to make payments in the account:

urgent needs at the rate to 20 percent of the means which arrived into the specified accounts (except for the amounts of bank loans) for the last month;

debt repayments on salary payment in the amounts corresponding to 1,5 of the size of the budget of subsistence minimum for the able-bodied population corrected during the period between approvals of its sizes on consumer price index on each worker taking into account coefficients of increase in the tariff charges of workers in accordance with the established procedure proceeding from payroll number of workers and to the amount of payment of leaves, payments of insurance premiums for these amounts for compulsory insurance from labor accidents and occupational diseases, compulsory insurance premiums, fees on professional pension insurance on these amounts of the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus, dismissal wages, the alimony, benefits on the national social insurance and also the income tax estimated from these amounts of the income, taxable. In case of absence or insufficiency of means in Belarusian rubles on the current (settlement) accounts to perform the specified payments at the expense of the means received from sale (including obligatory) foreign currency. In this case sale of the means which arrived on the current (settlement) accounts in foreign currency shall be made before execution of the payment requests or other payment instructions imposed to these accounts;

repayments of the bank loans issued on debt repayment on the salary, in limits of 1,5 of the size of the approved budget of subsistence minimum on one working, the amounts of compulsory insurance premiums, fees on professional pension insurance in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus, insurance premiums for compulsory insurance from labor accidents and occupational diseases and the income tax estimated from the size of this salary;

2.2. in first-priority procedure to make payments:

in the budget, the state trust budget and off-budget funds (the taxes, non-tax payments, loans, loans, obligations which arose in case of implementation by the Government of the Republic of Belarus, regional, Minsk city, district and city (the cities of regional subordination) executive committees of payments on repayment and servicing of the credits obtained under guarantees of the Government of the Republic of Belarus, and also under the guarantees issued regional, Minsk city, district and city (the cities of regional subordination) by executive committees and percent on them);

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