(Unofficial translation)

Edict of the President of the Republic of Belarus

October 16, 2009 No 510
[Amended as of October 16, 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 state control (supervision) is carried out by control (supervision) bodies1.

State control (supervision) shall be carried out in the forms of:

random inspections;

unscheduled inspections;

arrangements of a technical (technological, verifying) nature;

measures of prophylactic and preventive nature, specified in part five of clause 3 of this Edict.

A control (supervision) body is entitled to conduct an inspection if that body is included in the list of control (supervision) bodies authorized to conduct inspections and of spheres of their control (supervision) activity, being approved by this Edict.

An inspection may be conducted by a control (supervision) body in relation to inspected subjects2.

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

Delegation by control (supervision) bodies of their control (supervision) powers to other legal persons and individual entrepreneurs, and also conducting of inspections, monitorings and arrangements of a technical (technological, verifying) nature by commercial organizations is not allowed with the exception of the case provided by part seven of this clause.

The state production amalgamation "Belenergo", the state production amalgamation on fuel and gas supply “Beltopgas”, republican unitary enterprises of the electricity “Brestenergo”, "Vitebskenergo", "Gomelenergo", "Grodnoenergo", "Minskenergo", and "Mogilevenergo", production republican unitary enterprises "Brestoblgaz", "Vitebskoblgaz", "Grodnooblgaz", "Mingaz", "Minskoblgaz", and "Mogilevoblgaz", republican production unitary enterprise "Gomeloblgaz" are entitled until January 1, 2019 to carry out energy and gas supervision in the form of arrangements of a technical (technological, verifying) nature.

Peculiarities of carrying out control (supervision) by the Administration of Affairs of the President of the Republic of Belarus and subordinated organizations are determined by the President of the Republic of Belarus.

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1 For the purposes of this Edict, control (supervision) bodies are understood state bodies (their structural subdivisions with rights of a legal person (hereinafter – structural subdivisions), territorial bodies, subordinated organizations) and other organizations authorized by legislative acts or normative legal acts of the Government of the Republic of Belarus to carry out control (supervision).

2 For the purposes of this Edict, subjects (inspected subjects) are understood organizations, their separate subdivisions having a payer's account number (hereinafter – separate subdivisions), representative offices of foreign organizations, individual entrepreneurs, notaries, and also persons carrying out advocatary activity individually, craft activity, activity in the field of agroecotourism, temporary (anti-crisis) managers  not being legal persons and individual entrepreneurs (hereinafter, unless otherwise specified – subjects, inspected subjects).

2. Requirements of this Edict are binding for all control (supervision) bodies and subjects.

3. Unlawful interference with the activities of the inspected subject is prohibited and entails the bringing of officials of control (supervision) 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 (supervision) activity is carried out with application of measures of prophylactic and preventive nature implements by control (supervision) bodies in interaction with 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 using means of the global computer network Internet, mass media) about typical violations detected in the course of inspections by control (supervision) bodies;

conducting of seminars, round tables etc.

4. Charging payment from inspected subjects for the performance of inspections, by control (supervision) 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.

5. 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.

6. Arrangements of a technical (technological, verifying) nature have preventive and prophylactic orientation.

Conducting of random and unscheduled inspection on issues relating to arrangements of a technical (technological, verifying) nature is not allowed.

According to results of conducting of arrangements of a technical (technological, verifying) nature, control (supervision) bodies shall, within the limits of their competence:

in case of detection in the territory and/or objects of the subject of violations, issue a demand (prescription) on their eliminations within the established time limit;

in case of detection of violations of the legislation that create a threat to the national security, of damage inflicted to the life or health of the population, environment:

hand in (send) a proposal on suspension (prohibition) of the activity of the subject (his shops, industrial divisions), construction object, equipment (hereinafter – proposal on suspension of the activity) until the elimination of violations that served as a basis for handing in (sending) of such a proposal;

issue a demand (prescription) on suspension (prohibition) of production and/or realization of goods (works, services), exploitation of vehicles until the elimination of violations that served as a basis for handing in (sending) of such a demand (prescription).

The subject shall, within the time limit established in the demand (prescription) report in writing to the control (supervision) body that issued that demand (prescription) about the elimination of violations that served as a basis for handing in (sending) of the demand (prescription), with enclosure of confirming documents, and also provides that control (supervision) body with an opportunity to make sure of the elimination of violations on the spot.

In case of fulfilment by the subject within the established time limit of demands (prescription) on elimination of violations, suspension (prohibition) of production and/or realization of goods (works, services), exploitation of vehicles, sanctions for the given violation in respect of the subject and/or his officials are not applied.

Upon failure to eliminate detected violations, detection of repeat violations, detected earlier in the course of arrangements of a technical (technological, verifying) nature, and also upon detection of violations the elimination of which is impossible, sanctions shall be applied in the order established by the legislation.

The subject shall inform the control (supervision) body on the decision taken on the basis of the proposal on suspension of the activity not later than one working day following the day of receipt of such a proposal.

In case of adoption by the subject of a decision on inexpediency of the suspension of the activity, the control (supervision) body is entitled to to apply to the court for the establishment of such suspension.

Suspension (prohibition) of production and/or realization of goods (works, services), exploitation of vehicles may be applied by the control (supervision) body only in the instance with such powers of the control (supervision) body are directly established by this Edict of other legislative acts.

7. To prohibit, with the exception of cases specified in clause 8 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;

of putting in operation of the construction object – in the part of activitiy of the inspected subject in relation to that object;

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.

8. During the period specified in clause 7 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 on its behalf) if it has information evidencing performance of financial transactions in violation of legislative requirements (illegal financial transactions3) 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 subjects included in the Register of commercial organizations and individual entrepreneurs with high risk of committing offences in the economic sphere4 (later on – the Register), and also of other inspected subjects – upon availability of the data on concluding transactions (operations) with subjects included in the Register;

on instructions of criminal prosecution bodies on an initiated criminal case;

in the event of establishing an infectious disease related to the activity of the inspected subject;

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

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

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3For the purposes of this Edict the term "financial transaction" has the meaning defined in the Law of the Republic of Belarus of July 30, 2014 "On measures on prevention of the legalization of income obtained by illegal means and the financing of terrorist activities and financing the proliferation of weapons of mass destruction".

4For the purposes of this Edict, the Register is understood to be an information resource to be created in accordance with the Edict of the Republic of Belarus of October 23, 2012 No. 488 "On some measures on prevention of the illegal minimization of the sums of tax obligations".

9. Upon the expiration of the period specified in clause 7 of this Edict, the inspection in regard of the inspected subject may be performed upon its inclusion in the plan of random inspections (hereinafter – random inspection).

A random inspection shall be appointed with regard of the criteria for assessment of the risk level for selection of inspected subjects while conducting a random inspection and on the basis of results of the analysis of information being at the disposal of the control (supervision) body, which evidences a high risk level of violations of the legislation and impossibility of their detection and/or elimination via other forms of the state control (supervision).  When appointing a random inspection, the control (supervision) body shall take into account the information, including:

that submitted by the inspected subject on a control list of questions (check list), administrative data, auditor’s report (if available);

that received in the course of conducting arrangements of a technical (technological, verifying) nature;

that received from criminal prosecution bodies on an initiated criminal case, courts on cases in their proceedings;

that received from a state body, foreign state, other organization or natural person.

The criteria for assessment of the risk level for selection of inspected subjects shall be defined by the state bodies (organizations) specified in part one of clause 15 of the Regulations on procedure for organizing and conducting inspections approved by this Edict upon assent of the Interdepartmental Council on control (supervision) activities on the basis of methods of forming the risk assessment system.

Methods of forming the risk assessment system are approved by the Council of Ministers of the Republic of Belarus in agreement with the Committee of State Control and the General Prosecutor's Office.

10. Random inspections of one inspected subject in the course of a calendar year may be carried out by several control (supervision) bodies only in the form of a joint inspection. Conducting several random inspections of the same inspected subject in the course of a calendar year is not allowed.

Conducting in the course of three calendar years of several random inspections of the same inspected subject both by the given body and by its superior body, their structural subdivisions (territorial bodies, subordinated organizations) is not allowed.

Conducting a random inspection of a separate subdivision of the organization within a calendar year does not preclude a possibility of the conducting, in the same calendar year, of a random inspection of the given organization, as well as its another separate subdivision.

For appointment of a random inspection, the calendar periods shall be computed by the control (supervision) body taking in account the established sphere of the control (supervision) activity from the end of the previous random (scheduled, held prior to January 1, 2018) inspection (inclusively that year), held both by the given body and by its superior body, their structural subdivisions (territorial bodies, subordinated organizations). In the absence of a previous random (scheduled, held prior to January 1, 2018) inspection, the random inspection may be appointed after the expiration of the period, stipulated in clause 7 of this Edict. The procedure for setting a date for joint inspection is determined by the Committee of State Control.

11. In the course of an unscheduled inspection, only those issues (spheres) are subject to study, to which facts and circumstances that have been detected in relation to specific inspected subjects and served as a ground for appointment of that unscheduled inspection.

Conducting of several unscheduled inspection of the same inspected subject during a calendar year by the control (supervision) body, its superior body, their structural subdivisions (territorial bodies, subordinated organizations) is allowed only upon a decision of state bodies (officials) specified in sub-clause 12.1 and part one of sub-clause 12.2 of clause 12 of this Edict, with the exception of inspection appointed in accordance with indent four of sub-clause 12.3 of this clause.

12. Unscheduled inspection are appointed:

12.1. on an instruction of the President of the Republic of Belarus;

12.2 on an instruction of the Council of Minister of the Republic of Belarus given in relation to a specific inspected subject;

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 investigations of the Committee of State Control for regions, for the 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 (supervision) 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 (supervision) 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:

availability at the control (supervision) body of the 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;

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 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 holding5, 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 projects accepted as experiments), as well as on other grounds specified by the National Bank, in order to carry out bank supervision by the National Bank, including on a consolidated basis; supervision of activities of the joint-stock company "Bank of Development of the Republic of Belarus".

On the ground specified in indent two of part two of this clause, an instruction on conducting the inspection may be given, inspection – appointed upon submission by the applicant of documents confirming respective violations and facts of about arising of a threat of an eventual causing or about an actual causing of harm or after preparation of internal (service) documents containing the indication to such violations of facts and substantiation of the need of conducting of the inspection. When the applicant does not have documents confirming the given violations or facts, the applicant must provide a written consent to give testimony in regard to such violations or facts6.

An anonymous statement does not constitute a ground for performance of unscheduled inspections;

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5For the purposes of this Edict the term "bank holding" is used in the meaning determined by article 35 of the Banking Code of the Republic of Belarus.

6In 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.

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

conduct of proceedings of economic insolvency (bankruptcy);

conducting an additional inspection;

instruction from criminal prosecution bodies on an initiated criminal case, courts on cases in their proceedings;

emergence of infectious diseases or suspicion of them, establishing non-compliance of indicators of the human habitat with hygienic standards;

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

need for operative 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 (supervision) bodies determined in clause 14 of this Edict upon availability of a ground specified in indent two of part two of sub-clause 12.2 of this clause, with the exception of the instances of conducting inspections specified in clause 85 of the Regulations on procedure for organizing and conducting inspections being approved by this Edict;

conducting of the state control (supervision) in the part of ensuring the safety of products being manufactures and 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 upon availability of a ground specified in indent two of part two of sub-clause 12.2 of this clause.

13. In case when the inspected subject included in  the plan of random inspections has been reorganized prior to the beginning of the random inspection, the control (supervision) body that planned the inspection or another control (supervision) body making part (of the system) of the respective state body responsible for formation of consolidated plans of inspections is entitled, not later than in the month following the month of the beginning of the inspection specified in the plan, to appoint and conduct the random inspection in relation to the legal person – legal successor without introducing changes in the plan of random inspections.

14. 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 State Committee for Standardization and their territorial bodies, the National Bank, the Ministry of Health, bodies and institutions exercising state sanitary control, the Ministry of Antimonopoly Regulation and Trade.

15. Inspection by the control (supervision) body of the inspected subject on the same issued for the same period, including in the course of a joint inspection, is not allowed.

The requirement specified in part one of this clause does not expand to  inspections performed on instructions of the President of the Republic of Belarus, Council of Ministers of the Republic of Belarus, Chairperson of the Committee of State Control, Prosecutor General, criminal prosecution bodies on initiated criminal cases, inspections conducted by the National Bank, additional 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 conducted within the framework of departmental control prior to January 1, 2018.

16. Inspection of the inspected subject shall be conducted for a period not exceeding three calendar years (inspection of the observance of tax legislation – for a period not exceeding five calendar years, unless otherwise established by legislative acts) preceding the year in which, in the established procedure, a decision on the appointment of the inspection is adopted, and also for the expired 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:

conducting of the inspection on instructions of the President of the Republic of Belarus, Council of Ministers of the Republic of Belarus, 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, 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;

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

conducting of additional inspections.

17. The control (supervision) body is obliged, prior to conducting of the inspection, to enter the data on its conducting in the book for inspection records (if the given book has been presented).

The data on the conducting of inspection are not entered in the book of inspection records in the cases provided in part three of this clause, clause 241 of the Regulations on procedure for organizing and conducting inspections, as well as when conducting 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 arrangements of a technical (technological, verifying) nature within the framework of control over (supervision of) 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 with the purposes of ensuring safety, reliability and security, the data on its conducting shall be 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.

18. 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 (supervision) 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.

19. 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.

20. The control (supervision) body that detected violations referred by legislative acts and resolutions of the Council of Minister of the Republic of Belarus to gross ones is entitled to apply to the economic court of a region (city of Minsk) with an action on liquidation of the subject, unless otherwise established by legislative acts.

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).

21. This Edict establishes the following rules of calculation of time limits in relation with which the relationships regulated by this Edict and regulations being approved by it on procedure for organizing and conducting inspections and on procedure for conducting monitoring 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.

22. To approve:

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

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

list of control (supervision) bodies authorized to conduct inspections and of spheres of their control (supervision) activities [translation not provided].

23. 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 twenty-four consecutive months;

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, state phytosanitary quarantine control (supervision), sanitary-quarantine, veterinary, 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 on procedure for conducting monitoring, being 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 the state bodies;

inspections necessary to prepare for mass public events;

field measures with the purposes of operative detection and suppression of violations in the field of protection and use of wild animals referred to the objects of hunting and fishing, as well as trees and shrubs and other wild plants of the forest fund, its protection and regeneration, lands under wild tree-and-shrub plants (plantations);

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 (supervision) body based on consideration of documents and information received by the control (supervision) 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 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 subdivisions  of these state bodies of inspections of the fulfillment by subordinated bodies (subdivisions) and organizations of functions and tasks imposed on the mentioned bodies (subdivisions) and organizations by the legislation;

control over (supervision of) the implementation of legislation in the field of ensuring nuclear and radiation safety;

control over (supervision of) performance of control (supervision) functions imposed on control (supervision) 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 (supervision) bodies for inspections;

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

arrangements included in the list of arrangements of a technical (technological, verifying) nature to be approved by the Council of Minister of the Republic of Belarus upon consent of the President of the Republic of Belarus, with the exception of clauses 1, 6 of part four of clause 17 of this Edict, the effect of which expand to arrangements of a technical (technological, verifying) nature. The procedure for carrying out these arrangements are established by acts of legislation;

control over (supervision of) the maintenance of safety while erecting and putting into operation of the Belarusian nuclear power plant;

control arrangements 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;

inspection of 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;

control arrangements for confirmation of the elimination by the inspected subject of violations detected in the course of an inspection or monitoring;

control (supervision) arrangements on application of the inspected subject;

inspections upon reorganization of the inspected subject;

checking 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).

231. Failure to make, by an official of the control (supervision) body, an entry about the performance of an inspection in the book of inspection records (when the given book has been presented), violation by the official of a control (supervision) 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 (supervision) body (the head of the control (supervision) body, if the superior control (supervision) 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 a superior control (supervision) body (the head of the control (supervision) body) not later than within 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 control (supervision) body (the head of the control (supervision) 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 specified in part three of this clause for considering of the complaint (application) on recognizing the inspection as unlawful by the superior control (supervision) body (the head of the control (supervision) body) and sending the response on it, actions (omission) of officials of the control (supervision) body, listed in part one of this clause, may be appealed by the inspected subject in the court, in accordance with the 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 by an official of the control (supervision) body of acts specified in part one of this clause shall be considered an improper fulfilment of official duties and may entail bringing him to disciplinary liability up to dismissal from the office.

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

Gross violation of the requirements of this Edict committed by an official of the control (supervision) body include:

failure to enter a record on conducting an inspection in the book for inspection records (journal of works performance) when that book (journal) has been presented;

absence of grounds for appointment of the inspection;

exceeding the established time limits for conducting the inspection;

inspection of the fulfillment of requirements of the legislation if such requirements are not referred to the competence of the control (supervision) body conducting the inspection;

requesting from the inspected subject the submission of documents and/or information if they are not related to the issues specified in the prescription for conducting the inspection;

selecting samples and specimens for carrying out of researches, tests, technical surveys, examinations in quantity exceeding the norms established by the legislation necessary for carrying out such researches, tests, technical surveys, examinations;

failure to submit to the inspected subject or its representative the inspection act (certificate) in the order and within the time limits determined in the Regulations on procedure for organizing and conducting inspections being approved by this Edict.

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In accordance with clause 15 of Edict of the President of the Republic of Belarus of October 16, 2017 No. 376, clause 232 of this Edict enters into force after putting in operation of the integrated automated systems of control (supervision) activities in the Republic of Belarus

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232. Formation of prescriptions for conducting inspections and their registration with a centralized record keeping shall be carried out within the framework of the integrated automated systems of control (supervision) activities in the Republic of Belarus.

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 (supervision) 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 (supervision) activities in the Republic of Belarus”, from 1 July 2010 – subsystem “ Recording of the results of audits and analysis of carrying out control (supervision) activities in the Republic of Belarus” of an integrated automated system of control (supervision) activities in the Republic of Belarus, which determines the possibility of planning control (supervision) 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 (supervision) 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 (supervision) activities;

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

28. To impose control over implementation of this Edict by control and supervision bodies on the Committee of State Control, and the supervision of the implementation of this Edict by control and supervision 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