of March 17, 2005 No. 3
About approval of the instruction about implementation of production cooperation
For the purpose of implementation of the Presidential decree of the Republic of Belarus of March 11, 2005 "About measures for creation in 2005 of conditions for production of competitive automotive, trailing, career, road-building vehicles and internal combustion engines" and according to the resolution of Council of Ministers of the Republic of Belarus of January 23, 2004 No. 75 "About authority delegation of the Government of the Republic of Belarus to the Industry ministry on the edition of regulatory legal acts" the Industry ministry of the Republic of Belarus DECIDES: No. 119
1. Approve the enclosed Instruction about implementation of production cooperation.
2. Declare invalid the resolution of the Industry ministry of the Republic of Belarus of January 26, 2004 No. 1 "About approval of the Instruction about implementation of production cooperation" (The national register of legal acts of the Republic of Belarus, 2004, No. 23, 8/10514).
3. This resolution becomes effective since January 1, 2005.
Minister A. M. Rusetsky
IT IS APPROVED
Minister of Economic Affairs
Republic of Belarus
IT IS APPROVED
Minister of Taxes and Tax Collection
Republic of Belarus
A. K. Deyko
The Resolution of the Industry ministry of the Republic of Belarus of March 17, 2005 is approved No. 3
1. This Instruction about implementation of production cooperation (further - the Instruction) is developed for the purpose of practical implementation of the Presidential decree of the Republic of Belarus of March 11, 2005 No. 119 "About measures for creation in 2005 of conditions for production of competitive automotive, trailing, career, road-building vehicles and internal combustion engines" (The national register of legal acts of the Republic of Belarus, 2005, No. 40, 1/6302) (further - the Decree) and determines signs of production cooperation, procedure for coordination by the Industry ministry of the Republic of Belarus (further - the Ministry) nomenclatures of the goods (works, services) delivered (which are carried out, rendered) within production cooperation.
2. Production cooperation between the organizations listed in appendix 1 to the Decree represents cooperation on mutual delivery of products (performance of works, rendering the services) used in case of production of products on the basis of contractual relations.
3. Signs of production cooperation are specialization of the organizations for production of the procurements, details, components, nodes and aggregates which are elements of end products (detailed specialization) or in accomplishment of separate (partial) engineering procedures (transactions) in case of production of end products (technological specialization); availability between partners in cooperation of the relations of preliminary contractual nature which are expressed in coordination and differentiation of conditions of joint activities in the sphere of production of separate types of the products constituting elements of end products; joint activities of partners in cooperation are directed to achievement of common goal (production of ready-made product, the new equipment, construction, development of natural resources and another) and cover also scientific and technical, research, marketing, nature protection activity serving production; production communications between partners in cooperation are long-term; contracts of deliveries are signed on long, at least one year, terms, and their accomplishment is stable.
4. The organizations of the Ministry listed in appendix 1 to the Decree taking into account the created production program for 2005 and need of creation of backlogs for 2006 sign agreements to deliver goods, performance of works, rendering services with all organizations listed in appendix 1 to the Decree create specifications to contracts for the delivered goods and appendices to contracts for the performed works and the rendered services in the signs listed in Item 3 of this Instruction.
5. Agreements according to Item 2 of this Instruction on the delivery of products, performance of works, rendering services with appendices and specifications concluded between the organizations specified in appendix 1 to the Decree are subject to coordination in the Ministry by the deputy minister according to distribution of obligations.
6. In case of change within year of listed products, the performed works, the rendered services within production cooperation between the organizations specified in appendix 1 to the Decree, all changes and again drawn up agreements are subject to coordination according to Item 5 of this Instruction.
7. The organizations specified in appendix 1 to the Decree provide according to the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" in edition of the Law of the Republic of Belarus of June 25, 2001 (Vyarkhovnaga Savet's Vedamastsi of Respubliki Belarus, 1994, No. 34, Art. 566; National register of legal acts of the Republic of Belarus, 2001, No. 63, 2/785) and Tax code of the Republic of Belarus maintaining:
the isolated inventory accounting of the goods received according to the procedure of production cooperation;
the isolated financial accounting of sales of products, works, services according to Item 1 of the Decree.
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