PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 25, 2016 No. 111

About the taxation and approval of the budget of subsistence minimum

For the purpose of implementation of measures of tax policy, the budget receipts directed to recovery, and I decide ensuring additional protection of socially vulnerable categories of citizens:

1.  No. 105 is excluded according to the Presidential decree of the Republic of Belarus of 06.04.2017

2. Approve the budget of subsistence minimum on average per capita for the period from March 1 to April 30, 2016 in the amount of 1 640 000 rubles.

In case of determination of the largest size of the budget of subsistence minimum on average per capita from May 1 till July 31, 2016 are applied the budget of subsistence minimum on average per capita for the period from March 1 to April 30, 2016 provided in parts one of this Item, and the budget of subsistence minimum on average per capita for the period from May 1 to July 31, 2016 approved by the Ministry of Labour and Social Protection.

The budget of subsistence minimum on average per capita provided by this Decree is applied in case of determination of the largest size of the budget of subsistence minimum on average per capita for the period in which he acted.

3. From Item 16 of appendix 2 to the Presidential decree of the Republic of Belarus of March 26, 2007 No. 138 "About some tax matters on value added" (The national register of legal acts of the Republic of Belarus, 2007, No. 79, 1/8436; National legal Internet portal of the Republic of Belarus, 18.05. 2013, 1/14264; 13:01. 2016, 1/16201) of the word"," to exclude electric utility service of common property of the apartment house.

Taking into account provisions of part one of this Item payers reflect the corresponding turnovers on realization in the tax declaration (calculation) for the value added tax according to the procedure, stipulated in Item the 8th article 63 of the Tax Code of the Republic of Belarus, and make surcharge of the value added tax on last payment due dates in the next time established by the legislation for the tax discharge on value added following behind day of official publication of this Decree without charge of penalty fee and application of measures of the administrative responsibility.

4. To Council of Ministers of the Republic of Belarus:

4.1. provide recalculation of the sizes of pensions, benefits, other payments, including the social nature estimated according to the legislation taking into account the budget of subsistence minimum on average per capita;

4.2. provide reduction of acts of the legislation in compliance with this Decree;

4.3. take other measures for implementation of this Decree.

5. This Decree becomes effective in the following procedure:

5.1. subitem 1.2 of Item 1 - since April 1, 2016;

5.2. other provisions of this Decree - after its official publication. At the same time subitem 1.1 of Item 1 and Item 2 of this Decree extend the action to the relations which arose since March 1, 2016, and part one of Item 3 of this Decree - to the relations which arose since January 1, 2016.

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