УКАЗ ПРЕЗИДЕНТА РЕСПУБЛИКИ БЕЛАРУСЬ

(Unofficial translation)

 

Edict of the President of the Republic of Belarus
No 148 of March 24, 2005
[Amended as of November 29, 2013]

On Urgent Measures for Support to Entrepreneurship

With a view of creating conditions for further development of entrepreneurship in the Republic of Belarus, ensuring guarantees of observance of the rights and legitimate interests of persons involved in entrepreneurships, preventing abuse in this sphere, extending goods and services markets, setting up a favourable economic climate in the country:

1. To establish that:

1.1. [repealed]

1.2. [excluded]

1.3. [excluded]

1.4. [excluded]

1.5. [excluded]

1.6. [excluded]

1.7. individual entrepreneurs who are single-tax payers on goods imported by such persons from January 1, 2005, from the Russian Federation, are obliged to present a tax declaration (calculation) on the value added tax in respect to the mentioned goods to the tax body and to pay it within the time limits fixed by legislation.

When the legislation covering the value added tax in respect to imported from January 1, 2005 to July 31, 2005 from the Russian Federation has been violated, authorized state bodies shall, till August 20, 2005, to charge the sum of this tax without applying economic sanctions, penalty interest or administrative liability measures.  In case the charged value added tax amount is not paid within a five-day period from the date of violation detection, the principal debt sum, economic sanctions, and penalty interest shall be collected with application of administrative liability measures;

1.8. [excluded]

1.9. till January 1, 2006, the monetary means are to be returned  by the owner (lessor) of a trading place to the lessee – individual entrepreneur, which had been paid by lessees to the owner (lessor) within three years prior to the entry into force of this Edict:

on the basis of an owner’s (lessor’s) unilateral decision;

In accordance with a transaction concluded on terms extremely disadvantageous for a the lessee as compared to those enjoyed by the owner (lessor).

The said monetary means not voluntarily returned till January 1, 2006 may be recovered by a lessee –individual entrepreneur through court proceedings within three years from the day of entry into force of this Edict;

1.10. in order to organize an interaction of individual entrepreneurs, owners (lessors) of trading places, and local executive and administrative bodies, individual entrepreneurs shall create councils of individual entrepreneurs at trading objects (hereinafter– councils).

A council shall be elected by secret ballot from among individual entrepreneurs being lessees of trading places at a given trading object, and consist of three to seven persons, for a period not less than two years.

The regulations on the council that provides its powers, including the power to inform the law enforcement and controlling bodies about violation of legislation in the course of conducting inspections of individual entrepreneurs and control over the observance of the legislation by individual entrepreneurs, shall be approved by the Council of Ministers of the Republic of Belarus.

Contracts of trading places lease concluded with council members are not allowed to be terminated prematurely with the exception of cases of systematic (two or more times within a calendar year) non-payment of the rent by them. A statement of claim for premature termination of a contract of trading place lease with a council member may be submitted by the lessor to the economic court only after mandatory consideration of the reasons of the claim submission by the chairperson (head of administration) of the local executive and administrative body of the primary or base level.

Disputes between individual entrepreneurs and lessors of trading places on issues connected with the rent and other payments shall be settled by the economic court after their mandatory preliminary consideration by chairpersons of regional executive committees or Minsk City Executive Committee with participation of the councils;

1.11. representatives of state bodies and other state organizations, competent to carry out inspections and control over the observance of the legislation are obliged, before starting inspections and control of the persons carrying out entrepreneurial activity, to enter data about their performance in the book for recording inspections (revisions), with the exception of an inspection using the method of controlled purchase of material valuables or controlled placement of orders for executing works (rendering services), upon performance of which these data are to be entered in the mentioned book after its performance.

Failure to observe this duty provided by part one of this sub-clause shall entail disciplinary liability for the said representatives, including the dismissal from the office.

2. Heads of local executive and administrative bodies bear personal liability for the activity of trading objects where individual entrepreneurs act as lessees and for timely and comprehensive consideration of remarks and suggestions made by individual entrepreneurs, councils, and owners (lessors) of trading places.

3. To grant to individual entrepreneurs:

3.1. deferment till July 1, 2005 of payment of compulsory insurance indebtedness to the Fund of Social Security of Population of the Ministry of Labour and Social Security accumulated by March 1, 2005, deferment of economic sanctions and penalty interest till July 1, 2008;

3.2. instalment repayment, within the period from July 1, 2005 till June 30, 2006, of indebtedness on compulsory insurance premiums to the Fund of Social Security of Population of the Ministry of Labour and Social Security in accordance with schedules approved by bodies of this Fund.

The deferment and/or payment by instalments mentioned in clauses 3.1 and 3.2 shall terminate:

upon termination of the fixed period;

upon ahead-of-schedule performance of respective payments;

upon failure of individual entrepreneurs to make current payments to the Fund of Social Security of Population of the Ministry of Labour and Social Security.

In the event of failure to make payments concerning which deferment and/or opportunity to pay by instalments are granted, the remaining sum shall be collected in accordance with legislation long with charging penalty interest based on the refinancing rate of the National Bank valid on the day of collection.

When the current payments on compulsory insurance premiums to the Fund of Social Security of Population of the Ministry of Labour and Social Security are being made and indebtedness for the said payments to be paid  by instalments have been fully cleared off, the deferred indebtedness on payment of economic sanctions and penalty interest is to be written off.

Sums of economic sanctions and penalty interest, irrespective of the period of their calculation, paid by individual entrepreneurs prior to January 1, 2006, are subject to set off against payment of existing indebtedness for compulsory insurance premiums to the Fund of Social Security of Population of the Ministry of Labour and Social Security, and when there are no such debts, to set off against forthcoming compulsory insurance premiums.  The indebtedness on payment of economic sanctions and penalty interest, accumulated by January 1, 2006, is to be written off, providing that deferred indebtedness on compulsory insurance premiums payments to the said Fund has been fully cleared off.

4.  [Excluded]

5. The Council of Ministers of the Republic of Belarus shall:

cancel, in accordance with the established procedure, collection of payments for issuing certificates of state sanitarian regulation and registration for chemical and biological substances, materials, and products thereof, products used for manufacturing and technical purposes, goods for personal (household) needs, foodstuff raw stocks and foodstuffs, as well as materials and products used for the production, packaging, storage, shipment, sale or other ways of  alienation and utilization of  foodstuff raw stocks and foodstuffs;

approve regulations on individual entrepreneurs councils to be set up in the markets and at privately-owned trading objects, where individual entrepreneurs act as lessees;

take measures to optimize tariffs for services of goods certification and state sanitarian regulation and registration;

approve the list of documents to be presented to controlling bodies by individual entrepreneurs who are single-tax payers or by natural persons engaged by them;

within a three-month period, ensure bringing the acts of legislation in compliance with this Edict and take other measures for its implementation;

explain issues concerning the procedure and conditions for compliance with this Edict.

6. The National Bank shall, till July 1, 2005, make arrangements for the improvement of extending credits to individual entrepreneurs.

7. The regional executive committees and Minsk City Executive Committee, together with the Ministry of Trade, Ministry of Transport and Communications, State Customs Committee, State Aviation Committee, and other republican bodies of public administration and state organizations concerned, as well as the Belarus Republican Union of Cooperative Societies, shall, within a two-month period, study the domestic market demands for goods not produced or produced in short quantities within the republic and provide assistance to individual entrepreneurs involved in wholesale and/or retail trade in markets and at other trading objects, notwithstanding the form of ownership, in the organization of wholesale supplies of such goods, including ensuring for centralized transportation thereof.

8. To impose the control over the implementation of this Edict on the Committee of State Control.

9. This Edict enters into force in 10 days after the official publication.

 

President of the Republic of Belarus

A. Lukashenko

 

* unofficial translation *