of May 5, 2015 No. 375
About approval of the Regulations on procedure for distribution of the money which arrived from realization of gaseous fuel and electrical energy
According to subitem 3.29 of Item 3 of Article 174 and subitem 3.33 of Item 3 of article 175 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:
1. Approve Regulations on procedure for distribution of the money which arrived from realization of gaseous fuel and electrical energy it (is applied).
2. Recognize invalid:
the resolution of Council of Ministers of the Republic of Belarus of November 25, 1992 No. 709 "About single tariffs for electrical energy" (the joint venture of the Republic of Belarus, 1992, No. 33, the Art. 602);
Item 21 of the list of invalid decisions of Council of Ministers of the Republic of Belarus concerning the pricing approved by the resolution of the Cabinet of Ministers of the Republic of Belarus of March 2, 1995 No. 110 "About recognition voided some decisions of Council of Ministers of the Republic of Belarus concerning pricing" (Collection of presidential decrees and resolutions of the Cabinet of Ministers of the Republic of Belarus, 1995, No. 7, the Art. 150);
the resolution of Council of Ministers of the Republic of Belarus of September 24, 1998 No. 1477 "About accomplishment of additional functions by the Belarusian state energy concern";
the resolution of Council of Ministers of the Republic of Belarus of July 31, 2000 No. 1176 "About redistribution of proceeds from sales of natural gas" (The national register of legal acts of the Republic of Belarus, 2000, No. 73, 5/3715).
3. To the Ministry of Economics, the Department of Energy, the Ministry of Finance in three-months time to bring the regulatory legal acts into accord with this resolution and to take other measures for its realization.
4. This resolution becomes effective after its official publication and extends the action to the relations which arose since January 1, 2015.
Prime Minister of the Republic of Belarus
A. Kobyakov
Approved by the Resolution of Council of Ministers of the Republic of Belarus of May 5, 2015 No. 375
1. This Provision determines procedure for distribution between:
the gas supplying organizations - the republican unitary enterprises performing distribution of gaseous fuel * on pipelines and its sale (further - the gas supplying organizations), according to appendix 1 - the money which arrived from realization of gaseous fuel;
the power supplying organizations - the republican unitary enterprises performing production, transfer and distribution of electrical energy (further - the power supplying organizations), according to appendix 2 - the money which arrived from realization of electrical energy.
______________________________
* For the purposes of this provision gaseous fuel is understood as natural gas.
2. Distribution of the money which arrived from realization of gaseous fuel and electrical energy is made for the purpose of providing equal conditions of managing for:
the gas supplying organizations - in connection with establishment of the natural gas prices, single on the republic, differentiated on customer groups, different structure of consumption of natural gas and costs for its production and distribution;
the power supplying organizations - in connection with establishment of the rates for electrical energy, single on the republic, differentiated on customer groups, different structure of useful leave of electrical energy and costs for its production, transfer and distribution.
3. For the purposes of this provision the following terms and their determinations are applied:
cash deficit - the amount of excess of necessary revenue over planned revenue;
the scarce gas supplying (power supplying) organizations - the gas supplying (power supplying) organizations which have cash deficit;
excess of money - the amount of excess of planned revenue over necessary revenue;
the excessive gas supplying (power supplying) organizations - the gas supplying (power supplying) organizations which have excess of money;
necessary revenue - economically reasonable amount of money taking into account the taxes and fees paid from revenue (except for the value added tax), necessary for the gas supplying (power supplying) organization for compensation of planned costs for leave to consumers in the Republic of Belarus of natural gas (electrical energy), receipt of profit, sufficient for expanded reproduction, and compensation of losses from leave of the liquefied gas (heat energy), according to the plan for the next calendar year;
planned revenue - revenue of the gas supplying (power supplying) organization from leave of natural gas (electrical energy) to consumers in the Republic of Belarus (excluding tax on value added) calculated at the prices (rates) established according to the legislation, according to the plan for the next calendar year;
distribution of money - money transfer by the excessive gas supplying (power supplying) organizations for benefit of the scarce gas supplying (power supplying) organizations receiving the specified money.
4. Calculation of necessary revenue for the next calendar year with quarter breakdown is perfromed by the national production association on fuel and gasification of Beltopgaz (further - GPO "Beltopgaz") and the national production association of power industry Belenergo (further - GPO "Belenergo") in the forms determined by the Department of Energy.
5. Cash deficit according to the plan for the next calendar year and quarters of the next calendar year (further - planned cash deficit) or excess of money according to the plan for the next calendar year and quarters of the next calendar year (further - planned excess of money) are determined by each gas supplying (power supplying) organization proceeding from necessary revenue and planned revenue from leave of natural gas (electrical energy).
6. The planned cash deficit and planned excess of money determined according to Item 5 of this provision shall be corrected for the purpose of ensuring equality between total amount of money, subject to transfer by the excessive gas supplying (power supplying) organizations, and total amount of money, subject to obtaining by the scarce gas supplying (power supplying) organizations.
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