PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 1, 2010 No. 101

About collection of the rent for the parcels of land which are in state-owned property

For the purpose of enhancement of system of collection of the rent for the parcels of land which are in state-owned property:

1. Determine that:

1.1. the amount of the annual rent for the parcel of land which is in state-owned property (further if other is not established, - the parcel of land), is determined by local executive committee, administration of the free economic zone by its provision in lease, prolongation of lease term of the parcel of land, agreement signature about change of the lease agreement of the parcel of land providing change of the amount of the annual rent for this parcel of land, or lease contracts of the parcel of land with the winner of auction or the single participant of cancelled auction if other is not established by this Decree and (or) other acts of the President of the Republic of Belarus:

1.1.1. for one purpose - proceeding from the cadastral cost of such site using coefficients according to appendix 1;

1.1.2. for several purposes concerning which in appendix 1 to this Decree different coefficients are provided, - proceeding from the cadastral cost of the parcel of land by the form functional use of each of its parts using the corresponding coefficients;

1.1.3. on the equity right for one purpose - proceeding from the cadastral cost of this site taking into account share of each of lessees in the right to the parcel of land using coefficients according to appendix 1;

1.1.4. on the equity right for several purposes concerning which in appendix 1 to this Decree different coefficients are provided for each of lessees it is proportional to their shares in the right to the parcel of land answering these purpose taking into account requirements of subitems 1.1.2 and 1.1.3 of this Item;

1.2. functional use of the parcels of land (types of estimative zones) is determined by their purpose according to appendix 2;

1.3. it is excluded

1.4. if the cadastral cost of the parcel of land is determined till January 1, 2015, in case of determination of the amount of the annual rent for the parcel of land its cadastral cost in US dollars is recalculated proceeding from the official rate of the Belarusian ruble in relation to US dollar established by National Bank on the first of calendar year in which the decision on provision of the parcel of land in lease or prolongation of lease term of the parcel of land is made the agreement on change of the lease agreement of the parcel of land providing change of the amount of the annual rent for this parcel of land is signed or the protocol on results of auction on right to contract of lease of the parcel of land or recognition of such auction cancelled affirms.

If the cadastral cost of the parcel of land is determined after January 1, 2015, in case of determination of the amount of the annual rent its cadastral cost is accepted to the parcel of land in Belarusian rubles for date of assessment.

The rent is paid for the parcel of land in Belarusian rubles;

1.5. the amount of the annual rent for the parcels of land located in borders of free economic zones, special tourist and recreational parks and provided in lease to their residents for implementation of investment projects determined by provision of these parcels of land in lease cannot increase during all term of implementation of the investment project, except as specified, specified in parts one, the sixth and eleventh subitem 1.15 of this Item;

1.6. the amount of the annual rent for the parcels of land of lands of agricultural purpose provided for farming for the parcels of land which are part of lands of forest fund and provided for use in the agricultural purposes for the parcels of land which are part of lands of water fund and provided for use in the agricultural purposes and also for fish farming and acclimatization of fish, is established in the amount of the land tax determined according to the tax legislation (taking into account increase or reduction of its rates according to decisions of local councils of deputies), without application of increase (reduction) of the amount of the annual rent according to subitem 2.2 of Item 2 of this Decree;

1.6-1. the amount of the annual rent for the parcels of land which are the part of lands of the industry, transport, communication, power, defense and other appointment located outside settlements, provided to legal entities or individual entrepreneurs from lands of forest fund for construction and (or) servicing of linear objects (gas pipelines, oil pipelines, air and cable power lines and communications and another), is established in the amount of the land tax determined according to the tax legislation (taking into account increase or reduction of rates of the land tax according to decisions of local councils of deputies), without increase (reduction) in the amount of the annual rent according to subitem 2.2 of Item 2 of this Decree; 

1.7. the rent is not levied for:

1.7.1. the parcels of land occupied with the immovable material historical and cultural values included in the State list of historical and cultural values of the Republic of Belarus according to the list of such values approved by Council of Ministers of the Republic of Belarus on condition of accomplishment by their owners of the obligations caused by the legislation on culture, except for the parcels of land, occupied with capital structures (buildings, constructions) used by the organizations for implementation of business activity, including for placement of governing bodies, accounting and other services of these organizations except the parcels of land of state-financed organizations and non-profit organizations of culture;

1.7.2. the parcels of land provided to state-financed organizations *;

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