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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 31, 2015 No. 62

About accounting treatment on the single treasurer account of the means which are in addition received in case of forced execution of court decrees and other executive documents

(In edition of the Resolution of the Ministry of Finance of the Republic of Belarus of 29.12.2017 No. 55)

Based on item 4 of Article 105 of the Budget code of the Republic of Belarus, Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Determine that:

1.1. since 2016 the forced collection collected (withheld) according to the procedure the established legislation on enforcement proceeding, is considered on the single treasurer account;

1.2. the remaining balance of forced collection formed on the current (settlement) bank accounts on extrabudgetary funds of the Supreme Court of the Republic of Belarus, the Ministry of Justice of the Republic of Belarus, head departments of justice regional (The Minsk city) of executive committees (further - head departments of justice), on the date of entry into force of this resolution is subject to transfer to the current (settlement) bank accounts of head departments of the Ministry of Finance of the Republic of Belarus on areas and Minsk (further - head departments of the Ministry of Finance), open for accounting of forced collection, no later than 2 working days from the effective date of this resolution;

1.3. managers of forced collection are the Supreme Court of the Republic of Belarus, the Ministry of Justice of the Republic of Belarus, head departments of justice;

1.4. forced collection is listed by bodies of forced execution of court decrees and other executive documents from their deposit accounts within three working days if other term is not established by the legislation, on the corresponding current (settlement) bank accounts of head departments of the Ministry of Finance;

1.5. head departments of the Ministry of Finance daily in full transfer the arrived money to account of the Ministry of Finance of the Republic of Belarus, opened in National Bank of the Republic of Belarus according to part one of Item 2 of Article 105 of the Budget code of the Republic of Belarus;

1.6. special (front) accounts in which transactions about receipts of in addition received means and its use are reflected are opened for managers of forced collection in the automated system of the State Treasury;

1.7. the main State Treasury of the Ministry of Finance of the Republic of Belarus daily according to the established standard rates distributes forced collection with reflection of the distributed amounts in special (front) accounts of managers of forced collection;

1.8. use of forced collection is performed in case of submission by managers of in addition received means to territorial authorities of the State Treasury of the requests for money transfer prepared in the form of the payment order established by the bank law (further - the request), without application of documents, payments confirming justification of carrying out. Exchange of documents is performed in electronic form through the Client of Territorial Treasury system;

1.9. money transfer is made from the single treasurer account into accounts of sellers (suppliers), contractors, contractors for goods, works, services, other receivers on the payments which are not connected with payment of goods, works, services, managers of forced collection for receipt of cash and in other cases, stipulated by the legislation in process of submission of requests, no later than the working day following behind day of receipt of requests within balance on the corresponding special (front) accounts;

1.10. head departments of the Ministry of Finance daily in electronic form send information on receipt of forced collection and the made expenses to managers of forced collection in the form of statements from their special (front) accounts.

2. This resolution becomes effective after its official publication.

 

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