of December 26, 2016 No. 111
About approval of the Instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, budgets of state non-budgetary funds in 2017
1. Approve the enclosed Instruction about procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, budgets of state non-budgetary funds in 2017.
2. This resolution becomes effective after its official publication.
Minister
V. V. Amarin
It is approved Minister of Taxes and Tax Collection of the Republic of Belarus December 26, 2016 |
S.E.Nalivayko |
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2016 No. 111
1. This Instruction determines procedure for transfer, distribution and the mechanism of return of the income republican and local budgets, budgets of state non-budgetary funds in 2017.
2. The payments which arrived in republican and local budgets in 2017 including according to the procedure of recalculation following the results of for 2016, are distributed according to the standard rates of assignments established for 2017.
Return (offsetting) of the payments which are excessively paid by the payer, collected from the payer is made for acquisition account of payments in the current year. At the same time return (offsetting) of the payments which arrived in republican both local budgets and cancelled at the time of implementation of return (offsetting) is made for acquisition account on the cancelled taxes, charges (duties) (payment code 3109 *) if other is not established by this Instruction.
______________________________
* The code values of payments applied in this Instruction correspond to the Section and subsection of classification of budget receipts according to appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 45, 8/20467).
4. Money, including in foreign currency, subject to transfer in republican and (or) local budgets, penalty fee listed according to parts one, the fourth and sixth Item 2 of Article 15 and parts one, the fourth and sixth Item 9 of article 21 of the Law of the Republic of Belarus of October 18, 2016 "About the republican budget for 2017" (The national legal Internet portal of the Republic of Belarus, 26.10.2016, 2/2429), are enlisted in the income republican and (or) the corresponding local budgets on account of compensation for expenses of these budgets (codes of payments 4601-4610, 4613, of 4614, of 4616, of 4618, of 4619, of 4620, of 4622, of 4630).
5. If other is not established by the legislation, transfer in the corresponding cash budgets, specified in Items 3 and 4 of this Instruction, is performed by state bodies (their territorial authorities), public institutions and the organizations, state-financed organizations no later than three working days after day of their obtaining and in the last working day of month the total amounts received on specific payment codes.
Return of the money which is excessively received by state bodies (their territorial authorities), public institutions and the organizations, state-financed organizations is performed by them according to the address of the payer for acquisition account in current period.
6. Means from privatization of the premises which are under economic authority or operational management of local executive and administrative organs, other state bodies, other state organizations or in free use of the organizations of non-state pattern of ownership created as a result of privatization are enlisted in budgets of basic level, the budget of Minsk for the location of subject to privatization (payment code 4701).
Means from sale of premises according to the Presidential decree of the Republic of Belarus of July 26, 2010 No. 388 "About procedure for the order the state housing stock" (The national register of legal acts of the Republic of Belarus, 2010, No. 183, 1/11817) are enlisted:
in the republican budget in case of alienation of the premises which are in republican property (payment code 4701);
in budgets of basic level, the budget of Minsk in case of alienation of the premises which are in municipal property (payment code 4701).
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