Edict of the President of the Republic of Belarus

(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No. 460 of October 22, 2003

[Amended as of August 17, 2016]

On International Technical Assistance Rendered to the Republic of Belarus

 

1. To establish that:

1.1. the terms used for the purposes of this Edict mean:

international technical assistance – one of the kinds of the assistance to be rendered gratis to the Republic of Belarus by the donors of the international technical assistance for providing the support in social and economic transformations, environment protection, liquidation of the consequences of the accident at the Chernobyl Nuclear Power Plant; development of the infrastructure by performing the research work, training, exchange of specialists and students including the post-graduate ones, transfer of the experience and technologies, monetary means, delivery of the equipment and other goods (property) under the approved projects (programmes) of the international technical assistance as well as in the form of organization and/or holding of workshops, conferences and other public discussions;

project (programme) of the international technical assistance – document providing for a complex of coordinated organizational and technical measures united by the common aim and to be ensured partially or fully at the cost of provision by the donors of the international technical assistance of monetary means (including those in foreign currency), goods (property), works and services;

donors of the international technical assistance – foreign state (its administrative-territorial unit), international organization, their representatives or subjects of law authorized by this state or organization, who renders the international technical assistance;

recipient of the international technical assistance – Republic of Belarus or its administrative-territorial unit in the person of the state authorities, legal persons and citizens of the Republic of Belarus, who receive the international technical assistance or for whose favour the projects (programmes) of the international technical assistance are to be implemented;

supplier of goods (works, services) of the project (programme) of the international technical assistance - a legal or natural person which supplies, transfers (performs, renders) goods (works, services) to the recipient of the international technical assistance for implementation of the project (programme) of the international technical assistance;

mini-project of the international technical assistance - project of of the international technical assistance with an implementation period not exceeding one year and the total amount of monetary means to be provided for its implementing, including in foreign currency), goods (property), performing works, rendering services, not exceeding 3 thousand base units;

national execution method of the project (programme) of the international technical assistance - implementation of a project (programme) of the international technical assistance with the condition that monetary means intended for its implementation are remitted in full to the settlement account of the recipient(s) of the international technical assistance for implementation of the project (programme) of the international technical assistance, which implements that project (programme), and goods and other property intended for such a project (programme) are transferred into the ownership of the recipient(s) of the international technical assistance (into the ownership of the state and economic management, operative administration of a state organization being the recipient of such assistance);

1.2. The recipients of the international technical assistance shall submit the drafts of projects (programmes) of the international technical assistance to the Commission for the Issues of the International Technical Cooperation at the Council of Ministers of the Republic of Belarus. The lists of goods (property, including the monetary means), works and services to be provided for implementing the projects (programmes) of the international technical assistance shall be sent to the said Commission by the recipients of the international technical assistance and/or by the suppliers of goods (works, services) of the project (programme) of the international technical assistance.

The approval of the projects (programmes) of the international technical assistance presented to the Commission for the Issues of the International Technical Cooperation at the Council of Ministers of the Republic of Belarus by the recipients of the international technical assistance is made by decisions of the Council of Ministers of the Republic of Belarus, with the exception of mini-projects of the international technical assistance and the projects (programmes) of the international technical assistance executed through the national execution method, on which the decision of approval are taken by the said Commission.

The information of the organization and/or holding of the workshops, conferences and other public discussions within the framework of the international technical assistance shall be submitted to the Commission for the Issues of the International Technical Cooperation at the Council of Ministers of the Republic of Belarus by the recipients of the international technical assistance being organizers of such workshops, conferences and other public discussions;

1.21. It is not permitted to use the international technical assistance for:

- carrying out extremist activities, other acts forbidden by the legislation;

- preparing and holding elections, referenda, recalling the deputy or member of the Council of Republic, organizing and holding of the meetings, street processions, demonstrations, vigils, strikes, producing and distributing the agitation materials and/or carrying out other forms of the political mass-agitation work among the population;

1.3. The following objects received within the framework of the international technical assistance shall not be recognized to be taxable ones:

- goods imported to the territory of the Republic of Belarus, acquired at the cost of and/or received as the international technical assistance, to be used for the purposes determined by a project (programme) of the international technical assistance – as regards the value-added tax, excises and customs duties;

- monetary means, including those in foreign currency, other property (including that related to the basic assets, inventory holdings and intangible assets), полученные as international technical assistance, – as regards the profit tax;

- turnovers from realization on the territory of the Republic of Belarus of the goods (works, services) acquired, transferred (performed, rendered) by the supplier of goods (works, services) of the project (programme) of the international technical assistance  and/or the recipient of the international technical assistance for its implementing, as well as turnovers on their subsequent gratuitous transfer in accordance with the purposes and objectives of the project (programme) of the international technical assistance, - as regards the value-added tax, local taxes and dues;

- property acquired at the cost of or received as the international technical assistance for implementing directly such assistance, – as regards the real estate tax for the term of its use for this purpose;

- Incomes earned by the individuals from the means of the international technical assistance, – as regards the income tax from the individuals;

1.4. In case of use of the international technical assistance for another purpose, the sub-clause 1.3 of this clause shall not cover the monetary means, including those in foreign currency, goods (works, services) as well as other property being received (performed, rendered) within the framework of this assistance. In this case, the taxes, duties, dues and deductions shall be paid (collected) с with charging the fine and/or penalties in accordance with the legislation;

1.5. On the basis of the decision of the Commission for Issues of the International Technical Assistance at the Council of Ministers of the Republic of Belarus, the Ministry of Economy shall provide:

- the State Customs Committee with the confirmation concerning the goods imported to the territory of the Republic of Belarus from the territory of foreign states (with the exception of states – members of the Eurasian Economic Union) in accordance with paragraph two of sub-clause 1.3 of this clause;

- the Ministry for Taxes and Dues with the confirmation concerning the monetary means including those in foreign currency, goods (works, services) and property in accordance with paragraphs two – six of sub-clause 1.3 of this clause;

- the regional executive committee (Minsk City Executive Committee) with the confirmation concerning the organization and/or holding, conferences and other public discussions within the framework of the international technical assistance on the territory of the respective region (city of Minsk) in the established order of workshops;

1.51. For application of the provisions of indents two and four of sub-clause 1.3 of this clause, the recipient of international technical assistance and/or the supplier of goods (works, services) of the project (programme) of the international technical assistance shall present the documents confirming the supply, transfer (performance, rendering) of goods (works, services) for the implementation of the project (programme) of the international technical assistance or the importation of goods to the territory of the Republic of Belarus from the territory of states – members of the Eurasian Economic Union to be used for the purposes determined by the project (programme) of the international technical assistance to the inspectorate of the Ministry on Taxes and Dues at the place of putting on record;

1.52. in relation to goods imported from the territory of foreign states (with the exception of states – members of the Eurasian Economic Union) with application of preferences established in indent two of sub-clause 1.3 of this clause, restrictions for the use and disposal of such goods are effective till the completion of the project (programme) of the international technical assistance, but not longer than five years from the day of release of these goods in accordance with the customs procedure of release for internal consumption (placement under the customs regime of free circulation).

Provisions of part one of this sub-clause are applied also in relation to goods placed prior to January 1, 2013 under the customs procedure of release for internal consumption (under the customs regime of free circulation) with application of preferences on the value added tax, excises, import customs duties;

1.53. rent for capital constructions (buildings, structures), isolated premises, parts thereof, being in the state ownership and provided into lease to representative offices of international organizations in the Republic of Belarus for implementation thereby of projects (programmes) of international technical assistance shall be calculated and paid in the order established by the Edict of the President of the Republic of Belarus of April 1, 2016 No. 121 “On allocation of immovable property to diplomatic missions”.

In case of adoption, in the order established by the legislation, of a decision on allocating of the mentioned property on a gratuitous basis, the amount of rent to be paid shall be indicated in the project (program) of international technical assistance as a contribution of the Republic of Belarus in co-financing of such a project (program);

1.6. Should the norms of the treaties, to which the Republic of Belarus is a party, establish the rules other than those contained in this Edict, the rules of the international treaties shall be applied;

1.7. The State Control Committee, Ministry for Taxes and Dues, State Customs Committee and other state authorities in accordance with their competence shall exercise the control of the intended use of the monetary means (including those in foreign currency), goods (property), works and services provided for within the framework of the international technical assistance projects (programmes) and exempted from the taxation, duties, dues and deductions to be collected to the state budget and off-budget funds-in-trust;

1.8. Совет Министров of the Republic of Belarus and the State Control Committee shall provide the President of the Republic of Belarus the joint annual report on the progress of implementing the international technical assistance projects (programmes) and their efficiency as well as on the results of the control of intended use of the international technical assistance.

 

2. Charge the Council of Ministers of the Republic of Belarus with:

- approving the procedure of preparing, considering and approving the international technical assistance projects (programmes) as well as lists of goods (property including monetary means), works and services to be provided for implementing these projects (programmes);

- ensuring within three months that the legislative acts be brought in line with this Edict;

- taking other measures for enforcing this Edict.

3. This Edict enters into force from the date of its official publication.

 

President of the Republic of Belarus                                                                                                                                                             A.Lukashenko

 

 

* unofficial translation *