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The document ceased to be valid since  August 27, 2020 according to the Decree of the President of the Republic of Belarus of May 25, 2020 No. 3

DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS

of August 31, 2015 No. 5

About foreign free aid

For the purpose of enhancement of order of registration of foreign free aid, release from taxes and customs payments, control of obtaining and target use of such help and according to part three of article 101 of the Constitution of the Republic of Belarus I decide it:

1. Approve the enclosed Regulations on procedure for obtaining, accounting, registration, use of foreign free aid, control of its obtaining and target use, and also registration of humanitarian programs.

2. Determine that:

2.1. the foreign free aid received by diplomatic representations and consular establishments of the Republic of Belarus under contracts with the foreign organizations and foreign physical persons is spent for strengthening of material and technical resources, holding hospitality and other representative events:

in coordination with the Ministry of Foreign Affairs - concerning foreign free aid in the amount of (cost), exceeding 500 basic sizes for date of its receipt;

without approval of the Ministry of Foreign Affairs - concerning foreign free aid in the amount of (cost), not exceeding 500 basic sizes for date of its receipt;

2.2. in case of target use of foreign free aid of the amount of exchange differences, arising at the subjects receiving this help in case of recalculation in Belarusian rubles of asset cost and the obligations connected with obtaining and use of foreign free aid, expressed in foreign currency are not included the non-operating incomes or expenses considered in case of the taxation.

In case of inappropriate use of foreign free aid of the amount of exchange differences, specified in part one of this subitem, are considered in case of the taxation according to the legislation.

3. To Council of Ministers of the Republic of Belarus together with Administration of the President of the Republic of Belarus in six-months time to bring acts of the legislation into accord with this Decree and to take other measures for its realization.

4. To explain to Administration of the President of the Republic of Belarus questions of application of this Decree.

5. Recognize invalid regulatory legal acts and separate provisions of regulatory legal acts of the President of the Republic of Belarus according to appendix.

6. This Decree becomes effective in the following procedure:

Items 1, 2, 4, 5 - in six months after official publication of this Decree;

other provisions of this Decree - from the date of its signing.

7. This Decree is temporary and according to part three of article 101 of the Constitution of the Republic of Belarus is submited National assembly of the Republic of Belarus.

President of the Republic of Belarus

A. Lukashenko

Appendix

to the Decree of the President of the Republic of Belarus of August 31, 2015 No. 5

List of invalid regulatory legal acts and separate provisions of regulatory legal acts of the President of the Republic of Belarus

1. The decree of the President of the Republic of Belarus of November 28, 2003 No. 24 "About obtaining and use of foreign free aid" (The national register of legal acts of the Republic of Belarus, 2003, No. 135, 1/5134).

2. Subitem 2.3 of Item 2 of the Decree of the President of the Republic of Belarus of September 6, 2005 No. 10 "About some measures for implementation of the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation about the principles of the collection of indirect taxes during the exporting and commodity import, performance of works, rendering services signed in Astana on September 15, 2004 and about entering of amendments into separate decrees of the President of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2005, No. 140, 1/6751).

3. Item 15 of appendix to the Decree of the President of the Republic of Belarus of April 2, 2007 No. 2 "About single questions of legal regulation of the administrative responsibility" (The national register of legal acts of the Republic of Belarus, 2007, No. 83, 1/8464).

4. The decree of the President of the Republic of Belarus of January 28, 2008 No. 2 "About modification of the Decree of the President of the Republic of Belarus of November 28, 2003 No. 24" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 1/9382).

5. The decree of the President of the Republic of Belarus of May 29, 2008 No. 10 "About modification and amendments in the Decree of the President of the Republic of Belarus of November 28, 2003 No. 24" (The national register of legal acts of the Republic of Belarus, 2008, No. 132, 1/9728).

6. Subitem 1.2 of Item 1 of the Decree of the President of the Republic of Belarus of September 13, 2010 No. 7 "About modification and amendments in some decrees of the President of the Republic of Belarus concerning collection of indirect taxes in custom union" (The national register of legal acts of the Republic of Belarus, 2010, No. 222, 1/11948).

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