of February 5, 2013 No. 8
About establishment of procedure for reflection in financial accounting of the part of profit (income) which is subject to budget contribution
In pursuance of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of January 31, 2013 "About measures for implementation of the Presidential decree of the Republic of Belarus of January 11, 2013 No. 18" the Ministry of Finance of the Republic of Belarus DECIDES: No. 76
1. Establish the following procedure for reflection in financial accounting of the part of profit (income) which is subject to budget contribution republican and the municipal unitary enterprises, national associations which are the commercial organizations which property is on the right of economic maintaining, economic societies concerning which the Republic of Belarus and (or) administrative and territorial unit, having shares (shares in authorized funds) or otherwise, can determine the decisions made by these economic societies:
the estimated amounts of part of profit (income) which are subject to budget contribution are reflected on the debit of account 84 "Retained earnings (uncovered loss)" and the credit of account 75 "Settlings with founders";
the amounts of part of profit (income) transferred into the budget are reflected on the debit of account 75 "Settlings with founders" and the credit of accounts 51 "Settlement accounts", 55 "Special accounts in banks" and other accounts;
the amounts of part of profit (income) which are subject to return are reflected stornirovochny debit entry of account 84 "Retained earnings (uncovered loss)" and to account 75 credit "Settlings with founders";
return of excessively paid (collected) amounts of part of profit (income) is reflected on the debit of accounts 51 "Settlement accounts", 55 "Special accounts in banks" and other accounts and to account 75 credit "Settlings with founders";
offsetting of excessively paid (collected) amounts of part of profit (income) is reflected on the debit of account 68 "Calculations for taxes and fees" and account 75 credit "Settlings with founders".
2. This resolution becomes effective after its official publication.
First Deputy Minister V. V. Amarin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.