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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 15, 2013 No. 191

About support of physical culture and sport to the organizations

(as amended on 29-12-2020)

For the purpose of creation of necessary conditions for further development of physical culture and sport in the Republic of Belarus, optimization of measures for support of game sports:

1. Determine that support of physical culture and sport to the organizations for the list according to appendix 1 (further - the sports organizations) appears:

1.1. in the form of voluntary conveyance by legal entities and individual entrepreneurs to the sports organizations according to the legislation and taking into account the features established by this Decree, money (including by the direction on payment of goods (works, services) for the sports organizations for agreements on transfer of debt), non-paid rendering services (performance of works) and (or) voluntary conveyance of property, including property rights, with inclusion of expense amounts on rendering such free (sponsor's) aid in structure of non-operating expenses for the purposes of the taxation. At the same time the requirement (recommendation) of provision of the free (sponsor's) aid is forbidden to the sports organizations based on decisions of state bodies.

Action of part one of this subitem does not extend to clubs by the form (types) of sport and other organizations of physical culture and sport which teams do not participate in the highest league (in ice hockey - in extra-league) of the championship of the Republic of Belarus and (or) the championships, draws of cups of other states;

1.2. in the form of subsidies at the expense of means of local budgets taking into account the requirements provided in item 4 of this Decree.

Action of part one of this subitem does not extend to clubs by the form (types) of sport and other organizations of physical culture and sport which teams participate in the championship of the Republic of Belarus and (or) the championships, draws of cups of other states on baseball, five-a-side football, motoball;

1.3. in the form of provision of the right to the sports organizations created in the form of public associations (associations, the unions) to perform the types of business activity provided in Item 11 of this Decree without formation of the commercial organizations and (or) participation in them;

1.4. in the form of provision according to this Decree of tax benefits;

1.5. in the form of provision by the state organizations * the free (sponsor's) aid according to the Presidential decree of the Republic of Belarus of July 1, 2005 No. 300 "About provision and use of the free (sponsor's) aid";

______________________________

* For the purposes of this Decree the state organizations are understood as the state organizations or the organizations in which authorized capital 50 and more percent of shares (shares) are in property of the Republic of Belarus and (or) its administrative and territorial units.

1.6. in other types according to the legislation.

2. The compulsory provisions giving to clubs by the form (types) of sport and other organizations of physical culture and sport which teams participate in the championship of the Republic of Belarus and (or) the championships, draws of cups of other states on basketball, baseball, volleyball, water polo, handball, five-a-side football, motoball, beach volleyball, field hockey, ice hockey, soccer (further – clubs on game sports), the right to get support according to subitems 1.1-1.5 of Item 1 of this Decree, are:

availability of development plans for the clubs on game sports approved by local executive and administrative organs in the territory of which there are these clubs, taking into account requirements of Item 8 of this Decree and estimates approved by them;

representation quarterly no later than the 20th following reporting quarter, the performance report of expense budget of clubs on game sports to local executive and administrative organs in the territory of which there are these clubs;

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