of January 30, 2015 No. 7
About approval of the Instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, budgets of state non-budgetary funds in 2015
1. Approve the enclosed Instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, budgets of state non-budgetary funds in 2015.
V. V. Amarin
It is approved
Minister of Taxes and Tax Collection of the Republic of Belarus
January 28, 2015
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of January 30, 2015 No. 7
1. This Instruction determines procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further - the budget of fund) in 2015.
2. The payments which arrived in republican and local budgets in 2015 including according to the procedure of recalculation following the results of for 2014, are distributed according to the standard rates of assignments established for 2015.
Return (offsetting) of the payments which are excessively paid by the payer, collected from the payer is made for acquisition account of these payments in the current year. At the same time return (offsetting) of the payments which arrived in republican both local budgets and cancelled at the time of implementation of return (offsetting) is made for acquisition account on the cancelled taxes, charges (duties) (payment code 3109 *) if other is not established by this Instruction.
* The code values of payments applied in this Instruction correspond to the Section and subsection of classification of budget receipts according to appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 45, 8/20467).
3. Money, including in foreign currency, received by state bodies (their territorial authorities) financed from republican and local budgets including the means received from leasing of property according to Article 26-1 of the Budget code of the Republic of Belarus is enlisted in the income of the republican or corresponding local budget if other is not established by legal acts (codes of payments 4102, of 4501, of 4707, of 4805, of 5520).
4. Money, including in foreign currency, subject to transfer in republican and (or) local budgets, and also the penalty fee transferred in addition to the amount of means which is payable into republican and (or) local budgets according to parts one both the second Item 2 of Article 16 and parts one and the second Item 6 of article 23 of the Law of the Republic of Belarus of December 30, 2014 "About the republican budget for 2015" (The national legal Internet portal of the Republic of Belarus, 03.01. 2015, 2/2223) are enlisted in the income republican and (or) the corresponding local budgets on account of compensation for expenses of these budgets (codes of payments 4602-4610, 4613, 4614, 4616, 4618, 4619, 4620, 4622, 4630).
5. If other is not established by the legislation, transfer in the corresponding cash budgets, specified in Items 3 and 4 of this Instruction, is performed by state bodies (their territorial authorities), public institutions and the organizations, state-financed organizations no later than three working days after day of their obtaining and in the last working day of month the total amounts received on specific payment codes.
Return of the money which is excessively received by state bodies (their territorial authorities), public institutions and the organizations, state-financed organizations is performed by them according to the address of the payer for acquisition account in current period.
6. Means from privatization of the premises which are under economic authority or operational management of local executive and administrative organs, other state bodies, other state organizations or in free use of the organizations of non-state pattern of ownership created as a result of privatization are enlisted in budgets of basic level, the budget of Minsk for the location of subject to privatization (payment code 4701).
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