of December 30, 2013 No. 583
About reorganization of public institution "Directorate of construction of nuclear power plant"
1. Reorganize public institution "Directorate of construction of nuclear power plant" by its transformation to the republican unitary enterprise "Belarusian Nuclear Power Plant" (further – the company).
2. Determine that:
2.1. the company is legal successor of all rights and obligations of public institution "Directorate of construction of nuclear power plant".
The company is part of the national production association of power industry of Belenergo.
The Department of Energy approves the charter of the company, and also the changes and (or) amendments made to it.
The property of the company is in republican property and belongs to it on the right of economic maintaining.
The company is headed by the CEO appointed to position and dismissed by the Minister of Energy in coordination with the President of the Republic of Belarus;
2.2. the company performs:
functions of the customer on construction of the Belarusian nuclear power plant (further - the NPP), to construction of the housing stock relating to infrastructure facilities of the NPP;
functions of the operator (operating the organizations) for commissioning, operation, restriction of operational characteristics, prolongation of useful life and conclusion from operation of the NPP;
operation of the housing stock relating to infrastructure facilities of the NPP;
other functions according to the legislation and the charter of the company;
2.3. financing of activities of the company before input of the NPP in operation is performed at the expense of the means of the republican budget provided to the Department of Energy on these purposes, and in addition at the expense of other sources which are not prohibited by the legislation. The estimate on financing from the republican budget annually affirms this Ministry in coordination with the Ministry of Finance. The procedure for financing of activities of the company at the expense of means of the republican budget is determined by the Department of Energy in coordination with the Ministry of Finance;
2.4. cost gratuitously of the goods received by the company, works (services) for accomplishment of the functions specified in paragraphs the second or fourth subitem 2.2 of this Item, and also the money arriving to the company for accomplishment of these functions is not included non-operating incomes for the purposes of calculation of the income tax for the period to the last number (inclusive) month on which date of commissioning of the NPP, in case of use of these goods, works (services), money on purpose falls. At the same time the expenses covered at the expense of this money are not considered in case of determination of taxable profit.
In case of inappropriate use of the specified goods, works (services) and money the cost of these goods (works, services), and also money for the purposes of calculation of the income tax are subject to inclusion in structure of non-operating incomes of that tax period in which such use is performed;
2.5. the company has the right till month on which date of commissioning of the NPP falls:
of the stock, the tool intended as the first set for the objects put into operation provided by the project documentation on construction of the NPP and objects of its infrastructure, other personal estate, the intangible assets which are not used when implementing core activity of the company, to other operating organizations to write off the loss arising in case of disposal by voluntary conveyance of capital structures (buildings, constructions), the isolated rooms, parking places, their parts, long-term plantings, subjects to improvement, other real estate, objects of engineering and transport infrastructure, machines, the equipment, vehicles, furniture at the expense of the added capital formed as a result of obtaining (acquisition, creation) and the subsequent value addition of fixed assets, profitable attachments in tangible assets, objects of construction in progress, the equipment to installation;
not charge depreciation on all or separate fixed asset objects and intangible assets;
2.6. action of subitem 1.6 of Item 1 of the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of fixed assets, profitable attachments in tangible assets, objects of construction in progress and the equipment to installation" (The national register of legal acts of the Republic of Belarus, 2006, No. 171, 1/8013) does not extend to write-off of loss according to the paragraph the second subitem 2.5 of this Item.
2.8. for office use.
3. Exempt till December 31, 2042 from:
the real estate tax capital structures (buildings, constructions), their parts which are under economic authority of the company including in case of their leasing, other paid or free use;
the land tax the parcels of land provided to the company in permanent and (or) temporary use including in case of leasing, other paid or free use of capital structures (buildings, constructions), their parts located on such parcels of land;
taxation income tax gross profit of the company;
calculations and transfers of part of profit (income) in the budget and the state trust budget fund national razvitiya*.
* No. 637 "About procedure for calculation in the budget of part of profit of the state unitary enterprises, the national associations which are the commercial organizations and also the income from the shares (share in authorized funds) of economic societies which are in republican and utility property and about formation of the state trust budget fund of national development" is estimated according to the Presidential decree of the Republic of Belarus of December 28, 2005.
4. Make changes and additions to the following presidential decrees of the Republic of Belarus:
4.1. for office use;
4.2. for office use;
4.3. for office use;
4.4. in Item 2 of the Presidential decree of the Republic of Belarus of March 29, 2011 No. 124 "About measures for implementation of international treaties in the field of the civil responsibility for nuclear damage" (The national register of legal acts of the Republic of Belarus, 2011, No. 38, 1/12446) of the word "public institution" directorate of construction of nuclear power plant "shall be replaced with words" the republican unitary enterprise "Belarusian Nuclear Power Plant";
4.5. for office use;
4.6. ceased to be valid according to the Presidential decree of the Republic of Belarus of 08.07.2021 No. 265
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