LAW OF THE REPUBLIC OF BELARUS

of July 1, 2010 No. 148-Z

About support of small and medium business

Accepted by the House of Representatives on May 26, 2010

Approved by Council of the Republic on June 15, 2010

This Law is directed to determination of legal and organizational basis of support of small and medium business, creating favorable conditions for its development.

Chapter 1. Basic provisions

Article 1. Support of small and medium business

Support of small and medium business - realization by state bodies and other organizations of legal, economic, social, information, consulting, educational, organizational and other measures for creating favorable conditions for development of subjects of small and medium business and subjects of infrastructure of support of small and medium business.

Article 2. Legal regulation of the relations in the sphere of support of small and medium business

The relations in the sphere of support of small and medium business are regulated by the legislation in the sphere of support of small and medium business, and also the international treaties of the Republic of Belarus and other international legal acts containing obligations of the Republic of Belarus.

The legislation in the sphere of support of small and medium business is based on the Constitution of the Republic of Belarus and consists of this Law, acts of the President of the Republic of Belarus and other acts of the legislation.

If the international treaty of the Republic of Belarus establishes other rules, than those which are provided by this Law then are applied rules of the international treaty.

Article 3. Subjects of small and medium business

Treat small business entities:

the physical persons performing individual business activity;

the small organizations – the commercial organizations registered in the Republic of Belarus with average number of workers calendar year prior to 100 people inclusive.

The commercial organizations registered in the Republic of Belarus with average number of workers for calendar year from 101 to 250 persons inclusive treat subjects of medium business.

The average number of employees of small business entities – legal entities and subjects of medium business for calendar year is determined in accordance with the established procedure as: payroll number of workers on average in year (except for the workers who are on maternity leaves in connection with adoption (adoption) of the child aged up to three months, on child care before achievement of age of three years by it); average number working part-time with the place of the main work at other employers; the average number of persons performing works on civil agreements (including concluded with legal entities if the subject of the agreement is rendering service in provision, to hiring of workers).

This number of workers is told in general from the legal entity, including branches, representations and other its separate divisions.

Article 3-1. Register of subjects of small and medium business

Data on the physical persons and legal entities corresponding to criteria of reference to the subjects of small and medium business specified in article 3 of this Law are entered in the Register of subjects of small and medium business (further - the Register).

The register represents the electronic database containing the information about subjects of small and medium business of the Republic of Belarus.

The register is created and kept by the Ministry of Taxes and Tax Collection.

The procedure for forming and maintaining the Register, including structure of the data included in it, procedure for provision to interested persons of the data (their part) containing in the Register are determined by Council of Ministers of the Republic of Belarus.

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