(Unofficial translation)

 

Edict of the President of the Republic of Belarus

October 16, 2009 No 510

[Amended as of February 13, 2017)

On Improvement of Control (Supervision) Activity in the Republic of Belarus

 

With a view of improvement of control (supervision) activity in the Republic of Belarus, determining a uniform procedure for its performance, creation of additional conditions for developing efficient forms of economic management:

1. To establish that the inspections of organizations, their separate divisions that have the accounting number of the payer (hereinafter – separate divisions), representative offices of foreign organizations, individual entrepreneurs, notaries, and also persons carrying out advocatory activity individually, craft activity, activity in the field of agroecotourism,  of temporary (anti-crisis) managers not being legal persons or individual entrepreneurs (hereinafter, unless specified otherwise, - inspected subjects), may only be conducted by state bodies (their structural divisions, territorial bodies, subordinate bodies) and other organizations authorized by legislative acts or normative legal acts of the President of the Republic of Belarus to exercise control (supervision) over the activities of inspected subjects and which are included in the List of control (supervisory) bodies with indication of the spheres of control (supervisory) activities, approved by this Edict (hereinafter – control (supervisory) bodies).

The issues the inspection of which is carried out by a control (supervisory) body must correspond with the competency of this body.

2. Requirements of this Edict are binding for all control (supervisory) bodies, inspected subjects.

3. Public control in the form of inspections may be carried out by labor unions, their organizational structures, associations of such unions and their organizational structures, in cases and the manner established by other legislative acts.

The performance of public control in the form of inspections by other organizations than those specified in part one of this clause, and also by natural persons is prohibited.

4. To prohibit, with the exception of cases specified in clause 5 of this Edict, the performance of inspections within two years from the date of:

the state registration, of organizations (with the exception of those established in the process of reorganization), individual entrepreneurs;

the assignment of the accounting number of the payer, of separate divisions of organizations (except for those created under the procedure of reorganization;

the creation, of representative offices of foreign organizations;

initial issue of the certificate on registration – persons carrying out advocatory activity individually;

the initial payment of fees for the realization of craft activities, fees for the carrying out activities on providing services in the field of agroecotourism, of persons carrying out craft activities, activities in the field of agroecotourism.

5. During the period specified in clause 4 of this Edict, an unscheduled inspection may be appointed:

on behalf of the President of the Republic of Belarus;

by the Committee of State Control (or under its instructions) if it has information evidencing pseudo-entrepreneurship or performance of transactions (operations) with persons in the activity of which signs of pseudo-entrepreneurship have been established or performance of financial transactions in violation of legislative requirements (illegal financial transactions*) in an amount exceeding 1000 base units;

by the Committee of State Control (or under its instructions by territorial bodies of the Committee of State Control, territorial bodies of financial investigations), the State Customs Committee (or under its instructions by customs offices), the Ministry on Taxes and Dues (or under its instructions by territorial bodies of this Ministry) in respect of entities included in the Register of commercial organizations and individual entrepreneurs with high risk of committing offences in the economic sphere (later on – the Register) in accordance with Edict of the President of the Republic of Belarus of October 23, 2012 No. 488 "On some measures for preventing illegal minimization of sums of tax obligations", and also of other inspected subjects – upon availability of the date on concluding transactions (operations) with entities included in the Register;

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*For purposes of this Edict the term "financial transaction" has the meaning defined in the Law of the Republic of Belarus of July 19, 2000 "On measures on prevention of the legalization of income obtained by illegal means and the financing of terrorist activities".

under an instruction of criminal prosecution bodies in an initiated criminal case, of the heads (their deputies) of those bodies on materials being in their proceedings, evidencing the commission of corrupting offences and crimes, legalization of incomes obtained by illegal means and financing of terrorist activities, and also in relation to entities included in the Register and other entities – upon availability of the date on concluding transactions (operations) with entities included in the Register;

when carrying out state sanitary, fire supervision, state supervision of the observance of industrial production and control druggists fabrication of medicines, state control over protection and use of  objects of fauna and flora. Such inspections may be appointed only when there are grounds  and in compliance with the conditions specified in indent two of part 2 of subclause 9.1 of clause 9 of this Edict;

compliance with binding requirements of technical normative legal acts in construction (including renovation, restoration, major repairs and improvement), approved project documentation while carrying out construction and installation works, as well as compliance of materials, products and structures, used in construction, with design decisions and binding requirements of technical normative legal acts in the sphere of technical regulation and standardization to ensure safety, reliability and security;

by the National Bank within the framework of banking supervision, including on a consolidated basis; supervision of activities of the joint-stock company "Bank of Development of the Republic of Belarus", and also within the framework of conducting control over observance by non-commercial microfinancial organizations acting in the form of a productive cooperative of the legislation regulating the order of granting and attracting of micro loans, and within the framework of conducting control over observance of the legislation regulating the order and conditions of carrying out activity on performing operations with non-deliverable off-exchange financial instruments (activity on off-exchange market Forex), initiated by natural and legal persons;

of the use of (spending) budgetary means by the inspected subject, means of state special-purpose budgetary and non-budgetary funds, state property, measures of state support;

to confirm the validity of the offset or return, to the inspected subject, of excess amounts of tax deductions over the amount of value added tax, calculated on realization of goods (works, services), property rights;

on issues of observing, by the inspected subject, the procedures for wholesale and/or retail trade in goods produced by others (commercial mediation). In this case, the inspection of another activity carried out by such subject is not performed;

to establish (confirm) the credibility and legality of the execution of financial and economic operations between the inspected subject and its contractors or third persons related to inspected financial and economic operations (hereinafter – counter inspection);

to verify the elimination, by the inspected subject, of violations detected in the course of the previous inspection (hereinafter – control inspection);

to confirm the validity of arguments set forth in objections to the act (certificate) of inspection or complaint concerning the decision of the control (supervisory) body (official), the demand (requirement) to rectify the violation, the study of additional issues on cases (materials) received to criminal prosecution bodies, courts, other than those previously agreed to by the inspector (head of the inspection) and officials of criminal prosecution bodies on an initiated criminal case, the heads (their deputies) of criminal prosecution bodies and courts on cases (materials) in their proceedings, or by reason of non-observance by the inspection (head of the inspection) of the established order of the appointment and the conduct of inspections (hereinafter – an additional inspection);

at the request of the inspected subject.

Unscheduled inspections in accordance with part one of this clause are appointed by the head of the control (supervisory) body (including territorial body, structural division, subordinate organization) or by his authorized deputy within the competence of the control (supervisory) body in compliance with other requirements of this Edict.

6. Upon the expiration of the period specified in clause 4 of this Edict, the inspection may be performed upon its inclusion in the coordination plan of control (supervisory) activities (hereinafter – scheduled inspection):

depending on the classification of the inspected subject to a high, medium or low risk group in accordance with the criteria of classifying inspected subjects to a risk group for the appointment of scheduled inspections, approved by this Edict;

on the basis of a decision or instruction of the President of the Republic of Belarus, in accordance with which, activity of a specific inspected subject is to be inspected, but not requiring its immediate commencement.

7. Unless otherwise provided in parts two and three of this clause, the control (supervisory) body is entitled to appoint scheduled inspections in relation to inspected subjects assigned:

to the high risk group, not more than once per calendar year. If upon the results of the scheduled inspection conducted by the control (supervisory) body violations of legislation by the inspected subject have not been detected, the next scheduled inspection of that subject is appointed by this control (supervisory) body not oftener than once in two calendar years (including the year in which the scheduled inspection has been carried out);

to the medium risk group, not oftener than once in three calendar years. If upon the results of the scheduled inspection conducted by the control (supervisory) body violations of legislation by the inspected subject have not been detected, the next scheduled inspection of that subject is appointed by this control (supervisory) body not oftener than once in five calendar years (including the year in which the scheduled inspection has been carried out);

to the low risk group, as necessary, but not more than once per five calendar years.

Scheduled inspections in respect of inspected subjects conscientiously fulfilling obligations before the budget, including state special-purpose budgetary funds, and having no violations of legislation (irrespective of their assignment to risk groups), must be held by the same control (supervisory) body (its structural division, territorial body, subordinate organization) not oftener than once every five calendar years. In this instance for the purposes of application of this clause and clause 11 of this Edict, the inspected subject is deemed to be conscientiously fulfilling obligations before the budget and having no violations of legislation upon fulfilment of all following conditions:

the previous scheduled inspection did not establish facts of non-fulfilment or improper fulfilment by the inspected subject of obligations before the budget, including state special-purpose budgetary funds, and facts of violation of legislation;

within the period after the end of the previous scheduled inspection and till the appointment of the next scheduled inspection, this or other control (supervisory) bodies did not establish facts of non-fulfilment or improper fulfilment by the inspected subject of obligations before the budget, including state special-purpose budgetary funds, and facts of violation of legislation.

Scheduled inspections in relation to an inspected subject, assigned to a medium risk group, may not be appointed, and to the one assigned to a low risk group shall not be appointed, in one of the following cases:

if there is no indication of legislation violations based on the results of the analysis of information available to the control (supervisory) body, including information provided by the inspected subject according to the control list of issues (checklist);

on the date of the appointed inspection there is an inspector’s report containing the unqualified opinion of the inspector on the credibility of financial statements (data of the account-book of income and expenditure of the inspected subjects applying the simplified system of taxation) and the conformity of performed financial (economic) operations with the legislation. In this case, scheduled inspections might not be appointed (shall not be appointed) for the period and on the issues inspected in the course of the inspect, except for the inspections of correctness of calculation, timeliness and completeness of tax payment, dues (duties), other obligatory payments to the budget, including special-purpose state budget funds, as well as non-budgetary state funds.

8. Scheduled inspection of one inspected subject in the course of a calendar year may be carried out by several control (supervisory) bodies only in the form of a joint inspection. Conducting several scheduled inspections of the same inspected entity in the course of a calendar year is not allowed.

Within the framework of a scheduled inspection of an organization, the scheduled inspection of a separate division may be carried out concerning issues which have not been inspected in the course of the scheduled inspection of that separate division within a calendar year. Conducting a scheduled inspection of a separate division of the organization within a calendar year does not preclude the conducting, in the same calendar year, of the scheduled inspection of the given organization, as well as its another separate division.

For appointment of a scheduled inspection, calendar periods are calculated by a control (supervisory) body from the end of the year of end of the previous scheduled inspection (including this year) having regard to the established sphere of control (supervising) activity designated after January 1, 2010 both by this body and by its superior body, their structural divisions (territorial bodies, subordinate bodies). In the absence of a previous scheduled inspection, the scheduled inspection may be appointed after the expiration of the period, stipulated in clause 4 of this Edict. The procedure for setting a date for joint inspection is determined by the Committee of State Control.

9. Without inclusion in the coordination plan of control (supervisory) activities, the inspections in relation to inspected subjects (hereinafter – unscheduled inspections):

9.1. are appointed:

on instructions of the President of the Republic of Belarus, the Prime-Minister of the Republic of Belarus;

by the Chairperson of the Committee of State Control and his deputies, Chairpersons of committees of state control of regions, heads of directorates of the Department of financial investigation of the State Control Committee for regions, for Minsk region and the city of Minsk within the limits of their competence;

by the General Prosecutor and his deputies, public prosecutors of regions, the city of Minsk, within the limits of competence;

by the head of another control (supervisory) body (except for the territorial body, structural division, subordinate organizations) and one of the deputies authorized by him within the limits of the competence of the control (supervisory) body.

The instruction to conduct an unscheduled inspection may be given, an unscheduled inspection – appointed by persons listed in part one of this clause, on the following grounds:

when the control (supervisory) body disposes of information, including that received from a state body, a foreign state, another organization or natural person, evidencing a legislation violation (being) committed or the facts about arising of a threat of an eventual causing or about an actual causing of harm to the life, health of citizens, flora and fauna, environment, security of the state, historical and cultural valuables, property of legal and natural persons, with presenting of documents confirming such violations or facts (preparation of internal (official) documents containing references to such violations or facts and the substantiation for the necessity to perform an inspection). When the applicant does not have documents confirming the given violations or facts, the applicant (including the head, another representative of a state body, or another organization) must provide a written consent to give testimony in regard to such violations or facts. In the case when the applicant refuses subsequently to testify as a witness in relation to the specified violations or facts or when such violation or facts have not been confirmed as a result of the performed inspection, the inspected subject has the right to demand in court the reimbursement of losses caused by the dissemination of information that does not correspond to reality and discrediting its business reputation from the applicant. An anonymous statement does not constitute a ground for performance of unscheduled inspections;

use (spending) of budgetary means, means of state special-purpose budgetary and non-budgetary funds, state property, measures of state support by the inspected subject;

significant increase (at least twice as much per calendar year) of accident indices and documented deterioration of the transport discipline of drivers of the inspected subject engaged in transportation. Such inspections are conducted by control (supervisory) bodies authorized by this Edict to carry out control and supervision of compliance with legislation on transport activities, securing road safety;

significant deterioration of indices of bank activities or non-bank credit and finance organizations not being banks (hereinafter – banks), legal persons not being banks and deemed being part of a bank holding*, the open joint-stock company “Bank of Development of the Republic of Belarus”, as judged by data from the balance-sheet and other forms of reporting, non-compliance with directives of the National Bank; the need to assess the effectiveness of measures to improve financial conditions being implemented by those legal persons, the probability of the development of a situation in the bank, which could lead to its insolvency or cause a threat to the maintenance of stability of the banking system and/or interests of depositors and other creditors, the need to test the preparation of such legal persons to adopt new approaches to implementing and organizing activities, risk assessment and its management, assessment of the adequacy of regulatory capital, reporting, the establishment of new prudential requirements and/or procedures, or evaluating the results of approbation on the practice of promising methodological approaches (including on projects accepted as experiments), as well as on other grounds specified by the National Bank, in order to carry out bank supervision by it, including on a consolidated basis; supervision of activities of the joint-stock company "Bank of Development of the Republic of Belarus";

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*For the purposes of this Edict the term "bank holding" is used with the meaning determined by article 35 of the Banking Code of the Republic of Belarus.

9.2 appointed by the head of the control (supervisory) body (including the territorial body, structural division, subordinate organization) or his authorized deputy within the limits of the competence of the control (supervisory) body on the following grounds:

reorganization of the inspected subject, conduct of proceedings of economic insolvency (bankruptcy);

an additional inspection;

an instruction of criminal prosecution bodies in an initiated criminal case, of the heads (their deputies) of criminal prosecution bodies and courts on cases (materials) in their proceedings;

obtaining evidence in cases of administrative offences;

emergence of infectious diseases or suspicion of them, the deterioration of health indicators of the human habitat (upon results of laboratory and instrumental studies);

need to inspect entities included in the Register and other entities – upon availability of the date on concluding transactions (operations) with entities included in the Register;

the need to confirm the substantiation of offset or return to the inspected subject of excess amounts of tax deductions over the amount of value added tax calculated on the realization of goods (works, services), property rights;

the need to inspect the documents of financial and tax accounting  and/or other documents restored by the inspected subject, related to taxation, submitted to the tax body within the terms specified by tax legislation;

need for operative detection and suppression of legislation violations when they are committed in a limited territory or in relation to trade objects, transport means, other places of economic activities (hereinafter – unscheduled thematic operational inspection). Such inspections may be conducted by control (supervisory) bodies specified in clause 10 of this Edict;

performing the state supervision of the exploitation of potentially dangerous objects;

need to control the compliance with binding requirements of technical normative legal acts in construction (including renovation, restoration, major repairs and improvement), approved project documentation while carrying out construction and installation works, as well as compliance of materials, products and structures, used in construction, with design decisions and binding requirements of technical normative legal acts in the sphere of technical regulation and standardization to ensure safety, reliability and security;

performance of a counter-inspection;

need to check the fact of the failure of a legal person or an individual entrepreneur to carry out activities for the past six consecutive months (in order to recognize the indebtedness of such subject as bad debt and write it off);

performance of a control inspection;

application of the inspected subject;

conducting state control (supervision) in relation to entities being referred to the high risk group, in the part of ensuring safety of products being manufactured or in circulation. Such inspections, within the framework of competence, may be conducted by bodies of state control (supervision) over observance of the requirements of technical regulations of the Customs Union, Eurasian Economic Union in the sphere of consumer market and bodies of the Committee of State Control;

9.3. appointed by the Minister of Antimonopoly Regulation and Trade, its deputies for urgent detection and prevention of violations by legal persons and individual entrepreneurs of antimonopoly legislation, legislation on prices and price formation.

10. Unscheduled thematic operational inspections are conducted, within the limits of the competence, by bodies of the Committee of State Control, the State Inspectorate for Protection of Fauna and Flora at the President of the Republic of Belarus, the Ministry on Taxes and Dues, the Ministry of Natural Resources and Environmental Protection, the State Committee for Standardization and their territorial bodies, the National Bank, the Transport Inspectorate of the Ministry of Transport and Communications and its affiliates, the Ministry of Health, bodies and institutions exercising state sanitary control, the Ministry of Antimonopoly Regulation and Trade.

11. Within the framework of departmental control* may be conducted only:

scheduled inspections not oftener than once every two calendar years regardless of which risk group the inspected subject is assigned to. Scheduled inspections in respect of inspected subjects conscientiously fulfilling obligations before the budget, including state special-purpose budgetary funds, and having no violations of legislation, must be held by the same control (supervisory) body (its structural division, territorial body, subordinate organization) not oftener than once every five calendar years with the exception of diplomatic missions and consular offices of the Republic of Belarus the inspections of which, in the absence of facts of violations of the legislation upon results of the previous scheduled inspection must be held not oftener than once in three calendar years;

unscheduled inspections on instructions of criminal prosecution bodies on initiated criminal cases, the heads (their deputies) of criminal prosecution bodies and courts on cases (materials) in their proceedings.

unscheduled inspections of republican and communal unitary enterprises being transformed into open joint-stock companies under the procedure established by the legislation for confirmation of accuracy of balance-sheet data of enterprises on January 1 of the current year.

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*For the purposes of this Edict, departmental control means control exercised by state bodies, other state organizations, republican state-public associations, structural divisions (subordinate organizations) of these bodies and organizations which are assigned to bodies exercising departmental control by the List of control (supervisory) bodies and spheres of their control (supervisory) activities, which is approved by this Edict, over compliance with the legislation requirements of activities carried out by  subordinated to them or making part thereof (of the system thereof), including  their separate divisions that have the accounting number of the payer.

Performance of departmental control is carried out in accordance with clause 4, indent five of part one of clause 5, indent one of clause 6, clauses 8, 12 - 17 of this Edict, Regulations on the procedure for organizing and conducting inspections, approved by it.

12. Inspection of the inspected subject, by a control (supervisory) body, on the same issue for the same period, including during a joint inspection, is not allowed, with the exception of inspections performed on instructions of the President of the Republic of Belarus, the Prime-Minister of the Republic of Belarus, the Chairperson of the Committee of State Control, Prosecutor General, criminal prosecution bodies on initiated criminal cases, inspections conducted by the National Bank, additional and counter inspections, inspections in the part of observance of the procedure of calculation and payment of the value added tax if the indicated issues for respective periods were inspected within the framework of inspection of the reasonability of the offset or return to the inspected subject of the of excess amounts of tax deductions over the sums of value added tax calculated on the realization of goods (works, services), property rights, and also in respect of inspected subjects the inspection of which was previously conducted within the framework of departmental control.

13. Inspection of the inspected subject is conducted for a period not exceeding three calendar years preceding the year in which, in accordance with the established procedure, a decision on the appointment of the inspection is made, and also for the passed period of the current calendar year.

The period for which the inspection is performed, defined in part one of this clause, is not limited in the following cases:

performance of the inspection on instructions of the President of the Republic of Belarus, the Prime-Minister of the Republic of Belarus, the Chairperson of the Committee of State Control and his deputies, the Prosecutor General and his deputies;

performance of the inspection on instructions of criminal prosecution bodies on initiated criminal cases;

performance of the inspection of compliance with budget legislation, legislation of using budgetary means and tax legislation, the use of state support measures, and also with legislation on the use of state property and environment protection;

carrying out supervision of bank activities, including on a consolidated basis; supervision of activities of the joint-stock company "Bank of Development of the Republic of Belarus";

an application of a natural person disagreeing with the results of an investigation of an occupational accident or occupational disease;

performance of the inspection on compliance with legislation on pensions for working under extreme conditions;

carrying out inspection on issues of civil defence, protection of the population and territories from emergency situations of natural and technogenic nature;

performance of additional and counter inspections.

14. A control (supervisory) body is obliged, before the performance of the inspection, to enter information about the inspection in the book of inspections records (if the given book has been presented), with the exception of the case provided in part three of this clause, the instances provided in clause 241 of the Regulations on procedure for organizing and conducting inspections, as well as an inspection with applying of the method of control purchase of material assets or control placing of orders for works performance (services rendering), where such information shall be entered in the mentioned book after the completion of the control purchase of material assets or control placement of orders for works performance (services rendering).

In the case when the book for inspection records has not been presented (has been absent), the information about it is indicated in the act (certificate) of the inspection.

When conducting an inspection over the compliance with binding requirements of technical normative legal acts in construction (including renovation, restoration, major repairs and improvement), approved project documentation while carrying out construction and installation works, as well as compliance of materials, products and structures, used in construction, with design decisions and binding requirements of technical normative legal acts in the sphere of technical regulation and standardization to ensure safety, reliability and security, the data on its conducting are entered into the journal of works performance.

The forms of the book for inspection records, the journal of works performance, and the rules of their conduct are approved by the Council of Ministers of the Republic of Belarus.

15. Unlawful interference with the activities of the inspected subject is prohibited and entails the bringing of officials of control (supervisory) bodies to liability established by the legislative acts.

The inspected subject is recognized as bona-fide fulfilling legislation requirements until proven otherwise.

In the case of uncertainty or ambiguity of the prescriptions of an act of legislation, decisions must be made in favour of the inspected subject.

Inspections must not violate the manufacturing and economic activities of inspected subjects.

control (supervisory) activity is carried out with application of measures of prophylactic and preventive nature implements by control (supervisory) bodies in interaction with inspected subjects to be inspected (supervised), including via:

conducting of monitoring, sending recommendations on elimination and prevention of deficiencies detected as a result of monitoring;

conducting of explanatory work about the procedure of observance of the requirements of legislation, application of its provisions in practice;

informing subjects (including with application of means of the global computer network Internet, mass media) about typical violations detected in the course of inspections by control (supervisory) bodies;

conducting of seminars, round tables etc.

16. Charging payment from inspected subjects for the performance of inspections, by control (supervisory) bodies, is not allowed, with the exception of the reimbursement (payment) in cases and order determined by the Council of Ministers of the Republic of Belarus, of the costs connected with making research, tests, technical examinations, expert examinations, engagement of experts, professionals, selection of samplings and samples.

17. When the inspected subject does not have or does not present the documents of finance and tax accounting and/or other documents related to taxation, the control (supervisory) body, within the limits of its competence, has the right to determine, unless otherwise provided by the President of the Republic of Belarus, under the procedure established by the Council of Ministers of the Republic of Belarus, the amount of taxes, dues (duties), payable to the budget,  on the basis of data about the movement of funds on the accounts at the bank and/or information about the inspected subject received from other state bodies, legal and natural persons, or by a calculation method on the basis of data about legal persons and individual entrepreneurs carrying out similar activities.

171. The order for determining the amount of harm (including the real harm) inflicted on the state< legal persons and individual entrepreneurs by illegal actions shall be established by the Council of Ministers of the Republic of Belarus, unless other order established by the legislative acts.

18. [Excluded]

19. The control (supervisory) body that detected violations qualified by legislative acts and decisions of the Council of Ministers of the Republic of Belarus as flagrant, is entitled to go to the economic court of a region (city of Minsk) with an action about liquidation of the entity, unless otherwise provided by the legislative acts, to submit to the registration body, a proposal for the liquidation of the legal person, termination of activities of the entrepreneur; and to submit to the licensing body a proposal on annulment of the special permit (license) issued to the person engaged in advocatory activity individually.

When the economic court of a region (city of Minsk) makes a decision to liquidate a legal person, terminate activities of an individual entrepreneur, in accordance with part one of this clause, the owner of property (founder, participant) of the liquidated legal person and the natural person whose activities are terminated have the right to apply for state registration of a legal person, the individual entrepreneur only one year after the date of the decision to liquidate (terminate of activities).

When the licensing body makes the decision on the termination of validity of the special permit (license) in accordance with part one of this clause, the person engaged in advocatory activity individually is entitled to apply for the special permit (license) required to carry out these activities upon the expiration of one year after the date of the decision on termination of the validity of the issued special permit (license).

191. This Edict establishes the following rules of calculation of time limits in relation with which the relationships regulated by this Code and Regulations on procedure for organizing and conducting inspections and Regulations on procedure for conducting monitoring, approved by it, arise, change or terminate.

The time limit calculated in months expires in the corresponding month and date of the last month of the time limit. And a month is deemed to be a calendar month. If the ending of the time limit falls on the month which has no corresponding date, the time limit expires on the last day of this month.

In case when the last day of the time limit falls on a nonworking day, the day of the end of the time limit is considered the next following working day.

An action for performance of which the time limit is established, may be executed till 12 PM of the last day of the time limit.

Running of the term, calculated in months or days, begins on the next day after the calendar date or occurrence of the event by which its beginning is determined.

20. To approve the annexed:

Regulations on the procedure for organizing and conducting inspections; [translation not provided]

Regulations on procedure for conducting monitoring; [translation not provided]

List of control (supervisory) bodies and the spheres of their control (supervisory) activities; [translation not provided]

criteria of classifying inspected subjects to a risk group for the appointment of scheduled inspections. [translation not provided]

21. This Edict does not apply when carrying out:

control (supervision) over compliance with legislation on state registration and liquidation (termination of activities) of legal persons and individual entrepreneurs, including inspections conducted within the liquidation (termination of activities) of legal persons and individual entrepreneurs, as well as in presence of information and facts evidencing the failure to carry out entrepreneurial activities, for twelve consecutive months, and the failure to supply information to the tax body on the causes of the failure to carry out activities;

control (supervision) over compliance with legislation in the field of national security in the military sphere, over the protection of state secrets by state bodies, legal and natural persons, as well as state control over the activities for providing government bodies and other  legal persons with governmental and operative communication, over the security of ciphering, secure and coded communication, over the use on the territory of the Republic of Belarus of emitting radio-electronic means and high frequency devices of any intention;

control over technical and/or cryptographic protection of the information in state bodies and other organizations, being owners (possessors) of objects on which such protection is obligatory in accordance with the legislative acts, with the exception of arrangements on control over observance of the legislation on licensing, licensing requirements and conditions for carrying out a licensable activity;

protection measures in accordance with the Law of the Republic of Belarus of May 8, 2009 "On State Protection";

justice, as well as procedural actions provided by the Criminal Procedure Code of the Republic of Belarus by the authorized state bodies, operational-search activities ;

border control, as well as sanitary-quarantine, veterinary, quarantine phytosanitary, automobile and other types of control conducted at the State Border of the Republic of Belarus;

customs control (with the exception of customs inspections). In this instance when customs inspections are performed, the norms of this Edict and Regulations on procedure for organizing and conducting inspections and Regulations on procedure for conducting monitoring, approved by it, are applied in the part not regulated by the customs legislation of the Customs Union;

export control;

obligations undertaken in accordance with treaties of the Republic of Belarus;

control (supervision) over the observance of legislation on political parties and other public associations, their unions (associations), state-public associations, their organizational structures, foundations;

measures to identify the property of a legal person or an individual entrepreneur and their debtors, conducted in order to recover indebtedness on taxes, dues (duties), penalty interest, other obligatory payments to the budget, including state special-purpose budgetary funds , as well as state non-budgetary funds;

inspections of state bodies, with the exception of inspections of those bodies conducted within the framework of departmental control;

inspections necessary to prepare for mass public events;

field measures for the purposes of operative detection and suppression of violations in the field of protection and use of flora and fauna objects during the conduct of control over protection and use of wild animals referred to the subjects of hunting and fishing, as well as trees and shrubs and other wild-growing plants, forestry fund, lands under wild-growing trees and shrubs, and also over preservation by fish-growing organizations of fish kept in ponds of these organizations;

Measure connected with procedure of granting bank credits, loans, sampling, and performance of measurements in the field of environment protection;

state sanitary-hygienic expert examination and other research, including laboratory research associated with sampling conducted by officials of the bodies and institutions, engaged in state sanitary supervision, upon requests of legal persons and individual entrepreneurs, and in accordance with concluded civil-law contract, results of which are not grounds for drawing up the inspection act (certificate) and taking a decision, demand or binding proposal;

immunological prophylaxis of infectious diseases, as well as disinfection, pest and extermination works (services);

inspections conducted at the location of the control (supervisory) body based on consideration of documents and information received by the control (supervisory) body in accordance with legislation, without requesting other documents from the inspected subject (desk inspection);

supervision by the National Bank in the form of the analysis of bank activities, bank groups and bank holdings, the joint-stock company "Bank of Development of the Republic of Belarus", on the basis of reports and other information received in accordance with legislation;

inspections of the soundness of decisions of the Commission on emergency situations about providing financial support to legal and natural persons, individual entrepreneurs, whose property was damaged as a result of emergency situations;

inspections the information about the performance of which has been entered in the book for inspection records (revisions) (or journal of works performance – in cases provided in part three of clause 14 of this Edict) before the entry into force of this Edict;

inspections conducted upon the termination of activity of representative offices of foreign organizations in the territory of the Republic of Belarus;

by the Ministry of Internal Affairs, Ministry of Defense, Ministry on Emergency Situations, the Investigative Committee, State Committee of Forensic Examinations, State Security Committee, State Border Committee, Department of financial investigation of the State Control Committee, structural divisions  of these state bodies and also by organizations subordinated to these state bodies of the readiness of bodies (divisions) subordinated to them for carrying out statutory tasks imposed on the mentioned bodies (divisions) and organizations by the legislative acts. This indent does not cover inspections of their financial and economic activity of subordinated bodies (divisions) and organizations;

control (supervision) over observance of the legislation in the sphere of ensuring nuclear and radiation safety when carrying out activity on using nuclear energy;

control (supervision) over performance of control (supervisory) functions imposed on control (supervisory) bodies not being state bodies;

arrangements concerning consideration of appeals of citizens, including individual entrepreneurs, and legal persons, including appeals subject to be considered on the place, without using powers granted to control (supervisory) bodies for inspections;

administrative procedures on application of legal persons, individual entrepreneurs and other natural persons;

arrangements included in the list of arrangements of technical (technological, verificatory) nature, approved by the Council of Ministers of the Republic of Belarus upon consent of the President of the Republic of Belarus. The procedure for carrying out these arrangement are established by acts of legislation. Conducting of scheduled and unscheduled inspections under the arrangements indicated in this list is prohibited;

control (supervision) of the maintenance of safety of erecting and putting into operation of the Byelorussian nuclear power plant.

22. Failure to make, by an official of the control (supervisory) body, an entry about the performance of an inspection in the book of inspection records (journal of works performance – in cases, provided in part 3 of clause 14 of this Edict) (when the given book, journal have been presented), violation by the official of a control (supervisory) body of the established procedure of the inspection appointment (including its groundless appointment) constitute grounds for recognition of that inspection as unlawful.

A decision on recognizing an inspection as unlawful is made by a superior control (supervisory) body (the head of the control (supervisory) body, if the superior control (supervisory) body is absent), including upon an application (complaint) of the inspected subject. Recognition of an inspection as unlawful entails the invalidity of its results, and if the inspection is not finished – also its termination, with the exception of the cases of detecting in the course of the inspection of facts indicating elements of a crime.

An application (complaint) on recognizing an inspection as unlawful may be submitted by the inspected subject, within ten days from the day of commencement of the inspection and shall be considered by the control (supervisory) body (the head of the control (supervisory) body) not later than ten days after its receipt. Failure to comply with the application (complaint) deadline is grounds for refusal of its consideration. A copy of the decision on the application (complaint) is sent, within three working days from the date of its adoption, to the inspected subject, as well as to bodies of the Committee of State Control or the Prosecutor’s Office when a decision has been taken about recognizing the inspection as unlawful. In the case of disagreement with the decision of the superior body (the head of the control (supervisory) body) to refuse to recognize the inspection as unlawful, the inspected subject may appeal, within ten days from the date of receipt of such a decision, and if the response has not been received by the applicant – from the day of expiry of time limits for considering of the complaint (application) on recognizing the inspection as unlawful and sending the response on it by the superior body (the head of the control (supervisory) body), indicated in this part, actions (omission) of officials of the control (supervisory) body, listed in part one of this clause, in the court, in accordance with established jurisdiction. Submission of the application (complaint) on recognizing the inspection as unlawful or appeal of the actions (omission) of officials indicated in part one of this clause to the court does not suspend the conducting of the inspection.

The commission of acts, by an official of the control (supervisory) body, specified in part one of this clause shall be considered an improper fulfilment of official duties and may entail disciplinary action up to dismissal from the office.

Groundless appointment of an inspection, by an official of the control (supervisory) body, committed by using their office for gain or pursuing another personal interest, which caused substantial harm to the rights and legitimate interests of inspected subjects or to the state or public interests entails criminal liability.

23. [Excluded]

24. To recognize as inoperative Edicts of the President of the Republic of Belarus and their certain provisions according the Annex [translation not provided].

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

25.1 ensure the development of a program of an integrated automated system of control (supervisory) activities in the Republic of Belarus on the basis of an integrated automated system for the Council on the coordination of control activities in the Republic of Belarus, developed in the framework of the State program of normalization of the Republic of Belarus for 2003-2005 and for the prospect up to 2010 “Electronic Belarus”, approved by the Decision of the Council of Ministers of the Republic of Belarus No. 1819 of 27 December 2002 (The National Register of legal acts of the Republic of Belarus No. 3,5/11734, 2003), approval of this Program and putting it into operation by 1 April 2010 of subsystem “Planning of control (supervisory) activities in the Republic of Belarus”, from 1 July 2010 – subsystem “ Recording of the results of audits and analysis of carrying out control (supervisory) activities in the Republic of Belarus” of an integrated automated system of control (supervisory) activities in the Republic of Belarus, which determines the possibility of planning control (supervisory) activities, accounting and analysis of its results.

25.2 till April 1, 2010:

to develop and approve a program to create a Unified information database of control (supervisory) bodies, including information about audited subjects and to classify them into appropriate risk groups on the basis of the verifiable criteria of classifying audited subjects to a risk group for the appointment of scheduled audits, approved by this Edict on the basis of the State register of payers (other obliged persons);

to approve the procedure for determining the amount of taxes, dues (duties), payable to the budget, on the basis of information on the movement of funds in the accounts of the audited subject in the bank and/or information about the audited subject, received from other state bodies, legal and natural persons, or by a calculation method on the basis of information on legal persons and individual entrepreneurs engaged in similar activities;

to introduce for consideration to the President of the Republic of Belarus a draft of the legislative act establishing the procedure of carrying out public control by labor unions, their organizational structures, associations of these unions and their organizational structures of public control;

25.3. annually, during the formation of the draft of the republican budget for the next fiscal year, to provide funds to finance the cost of the development, operation, maintenance and refinement of system and database software, specified in sub-clause 25.1, indent two of sub-clause 25.2 of this clause;

25.4 within three months submit for consideration to the President of the Republic of Belarus, proposals to improve the procedure for implementing institutional control, including the streamlining of bodies and organizations responsible for its conduct;

25.5 within six months:

ensure submission in the established manner to the House of Representatives of the National Assembly of the Republic of Belarus, of a draft law of the Republic of Belarus, providing for bringing the Code of the Republic of Belarus on administrative offences and the Procedural Executive Code of the Administrative Offences of the Republic of Belarus into accordance with this Edict;

together, with the Supreme Economic Court, General Prosecutor’s Office and the National Bank, submit for consideration to the President of the Republic of Belarus proposals on the optimization of administrative penalties (all amounts) for committing administrative offences for the purpose of establishing the proportionality of these penalties to the nature of the committed offence and the amount of caused harm;

to ensure that the acts of legislation are brought into accordance with this Edict and take other measures on its implementation.

26. The National Bank within six months must ensure acts of legislation are brought into accordance with this Edict.

27. The Committee of State Control shall:

within three months, approve the procedure for the preparation and execution of coordination plans of control (supervisory) activities;

form coordination plans of control (supervisory) activities every six months beginning from the year 2010.

28. To impose control over implementation of this Edict by control bodies that exercise control over financial and economic activities of subjects on the Committee of State Control, and the supervision of the implementation of this Edict by control and supervisory bodies – on the Prosecutor General and subordinated prosecutors.

29. This Edict enters into force from January 1, 2010, with the exception of part one of clause 3 that enters into force in six months from the date of the official publication of this Edict, clauses 25–27, this clause and Chapter 4 of the Regulations on the procedure for organizing and conducting inspections, approved by the Edict, which enter into force from the date of the official publication of this Edict.

 

President of the Republic of Belarus

A. Lukashenko