УКАЗ ПРЕЗИДЕНТА РЕСПУБЛИКИ БЕЛАРУСЬ

(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No 101 of March 1, 2010

[Amended as of April 6, 2017]

On the collection of lease payments for land plots being in the state ownership

 

With a view of improving the system of lease payment collection for land plots being in the state ownership:

1. To establish that:

1.1. the amount of annual lease payment for a land plot in state ownership (hereinafter, unless otherwise established – the land plot) is determined by the local executive committee, the administration of the free economic zone when providing this land plot into lease, prolongation of the lease term of the land plot, conclusion of an agreement on changing the contract of lease of land plot, stipulating the change of the annual lease payment for this land plot, or of the contract of lease of land plot with the winner of the auction or the sole participant of the auction deemed to be not held, unless otherwise established by this Edict and/or other acts of the President of the Republic of Belarus:

1.1.1. for one purpose, based on the cadastral value of such plot using coefficients according to Annex 1;

1.1.2. for several purposes, for which various coefficients are stipulated in Annex 1 to this Edict, based on the cadastral value of the land plot by the type of functional use of each of its parts using the relevant coefficients;

1.1.3. on the undivided right for one purpose, based on the cadastral value of this plot, taking into account the share of each lessees’ right to the land plot using the coefficients according to Annex 1;

1.1.4. on the undivided right for several purposes, for which various coefficients are stipulated in Annex 1 to this Edict, for each of the lessees in proportion to their shares in the right to the land plot corresponding to these purposes, in compliance with the requirements of sub-clauses 1.1.2 and 1.1.3 of this clause;

1.2. the functional use of land plots (types of assessment zones) is defined by their intended purpose according to Annex 2;

1.3. [excluded]

1.4 in case if the cadastral value of a land plot is determined prior to January 1, 2015, when determining the amount of annual lease payment for the land plot, its cadastral value in US dollars is recalculated based on the official exchange rate of the Belarusian ruble to US dollar established by the National Bank on the first day of the calendar year, in which the decision on allocation of the land plot for lease is made or prolongation of the term of lease, an agreement about change of the contract of lease of the land plot stipulating a change of the annual lease payment for this land plot is concluded or a protocol about the results of the auction for the right to conclude a lease contract of the land plot or about the fact that the auction is deemed to be unheld is approved.

In case if the cadastral value of a land plot is determined prior to January 1, 2015, when determining the amount of annual lease payment for the land plot, its cadastral value is accepted in Belarusian rubles on the date of appraisal.

The lease payment for the land plot is paid in Belarusian rubles;

1.5. the amount of the annual lease payment for land plots situated within the boundaries of free economic zones or special tourist and recreational parks and provided into lease to their residents for realization of investment projects, determined upon allocating of these land plots into lease, may not be raised during the total period of the realization of the investment project, with the exception of the instances specified in part one, six and eleven of sub-clause 1.15 of this clause;

1.6. the amount of annual lease payments for land plots of lands for agricultural purposes, provided for the agricultural industry, for land plots which are a part of forestry fund lands and provided for use for agricultural purposes, for land plots which are a part of water fund lands and provided for use in agricultural purposes, as well as for fish breeding and fish acclimatization is established at the rate of land tax, as defined in accordance with the tax legislation (having regard to increase or decrease of its rates according to decisions of local councils of deputies) without application of the increase (decrease of the annual lease payment in accordance with sub-clause 2.2 of clause 2 of this Edict;

1.61. the amount of annual lease payments for land plots included in lands of industry, transport, communications, energetic, defence and of other purposes, located outside settlements, allocated to legal persons or individual entrepreneurs from land of forest fund for construction and/or maintenance of lines objects (gas pipelines, oil pipelines, overhead and cable power and communication lines and other) are established in the amount of the land tax determined in accordance with the tax legislation (with account of increase or decrease of land tax rates according to decisions of local councils of deputies), without increasing (decreasing) the amount of annual lease payments in accordance with sub-clause 2.2 of clause 2 of this Edict;

1.7. lease payments are not charged for:

1.7.1. land plots occupied by immovable material historic-cultural valuables included in the State List of Historic-Cultural Valuables of the Republic of Belarus, according to the list of such valuables approved by the Council of Ministers of the Republic of Belarus subject to the fulfillment by their owners of obligations put forward by the legislation on culture with the exception of land plots occupied by capital constructions (buildings, structures) used by organisations for carrying out entrepreneurial activity, including for placing governing bodies, accounting and other services of those organisations, except for land plots of budgetary organisations and non-commercial organisations of culture;

1.7.2. land plots provided to budget organisations*;

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*For the purposes of this Edict, the term “budget organisation” is used in the meaning determined in Article 16 of the Tax Code of the Republic of Belarus.

1.7.3. land plots for the common use of gardening partnerships and suburban cooperatives;

1.7.4. land plots provided for accommodating reserves, national parks, sanctuaries, wildlife reserve, dendrological parks, botanical gardens (except for agricultural lands which are a part of them), experimental fields used for scientific activities;

1.7.5. agricultural lands for agricultural purposes, radiation-contaminated lands of other categories of lands provided for the agricultural industry on which restrictions on the agricultural industry are imposed, and also lands on which burials of radioactive waste are situated, contaminated with radionuclides as a consequence of the catastrophe at the Chernobyl nuclear power plant are disposed, and also of other waste, products, materials and other substances contaminated with radionuclides as a consequence of the catastrophe at the Chernobyl nuclear power plant;

1.7.6. land plots provided for the construction and/or maintenance of residential houses, construction and/or operation of garages, parking areas for storage of vehicles of citizens in the part of the land area attributable to natural persons listed in part two of this sub-clause and indents two-five  of part one of sub-clause 1.7.8 of this clause.

For land plots provided to organisations for construction and/or maintenance of residential houses, the lease payment in the part of the land area attributable to retired persons on age, disabled persons of I and II groups and other natural persons unable to work is not charged subject to absence of registration in residential premises belonging to retired persons on age, disabled persons of I and II groups and other natural persons unable to work (occupied by them) and located in those residential houses of persons able to work.

Determination of the area of land plots attributable to natural persons listed in part one of this sub-clause shall be effectuated via multiplying:

the total area of a land plot on which the residential house is situated by the specific weight of areas belonging to such natural persons in the total area of all residential premises of that residential house;

the total area of the land plot by the specific weight of areas garages, car parking spaces, belonging to such natural persons, in the total area of all garages, car parking spaces;

1.7.7. land plots provided to public associations of disabled persons (to their unitary enterprise and institutions) for the placement of health facilities, tourism, physical culture and sports, social welfare, education, culture and art, if the number of disabled persons in these organisations is at least 50 percent of the number of employees on the payroll;

1.7.71. [excluded]

1.7.72. land plots of aeroclubs maintained at the expense of budget funds, and also land plots occupied by airdromes, landing fields, airports and objects of the single system of air traffic organisation;

1.7.73. land plots of religious organisations;

1.7.8. land plots provided to natural persons if lessees are:

compulsory-duty servicemen, citizens being in the alternative service, participants of the Great Patriotic War and other persons who are entitled to preferential taxation in accordance with the Law of the Republic of Belarus of April 17, 1992 “On veterans”;

evacuated, relocated, migrated from the territory of radioactive contamination from the evacuation (exclusion) zone, primary relocation zone and subsequent relocation zone (including children in utero), with the exception of those arriving in these zones after  January 1, 1990, moved to rural localities within first three years after the decision to allocate land plots thereto was taken;

permanently (predominantly) living on the territory of radioactive contamination in the subsequent relocation zone or in the zone with the right to relocate;

members of large families (families with three or more minor children). Exemption from the lease payment is made regardless to whom in the family the land plot is provided;

retired persons, disabled persons of the I and II groups and other citizens unable to work – in the absence of registration* of persons able to work at the place of their residence with the exception of the cases specified in indent 2 of part 3 of this sub-clause.

Natural persons who are not considered (in the presence of supporting documents) to be persons able to work are those:

permanently residing in rural areas and working in organisations (their structural or separate subdivisions) located in rural areas and engaged in agricultural production, in affiliates or other separate subdivisions producing agricultural products of organisations which obtained in the order established by legislative acts, as a result of reorganisation, acquisition (of gratuitous transfer) of the enterprise as a property complex, the rights and duties of loss-making agricultural organisations, and also in organisations (their structural or separate subdivisions) of healthcare, culture, institutions (their structural or separate subdivisions) of education and social protection, located in rural areas;

compulsory-duty servicemen, persons being in the alternative service, persons serving sentences in places of detention,  temporarily not living at the place of residence of retired persons, disabled persons of the I and II groups and other natural persons unable to work.

For land plots not located at the place of residence of retired persons, disabled persons of the I and II groups and other natural persons unable to work and provided to such persons for:

maintenance of personal subsidiary husbandry, horticulture, collective gardening, hay harvesting, grazing farm animals, construction (installation) and maintenance of garages – the lease payment is not collected regardless of the registration at the place of their residence of persons able to work;

construction and/or maintenance of a residential house, – the lease is not collected in the absence or registration persons able to work in the residential house belonging to the mentioned persons and located at such land plot;

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*For the purposes of this sub-clause, the registration is deemed to be registration of natural persons at the place of residence under the procedure established by the legislation.

1.7.9. land plots allocated for constructing roadside service objects* and engineering infrastructure therefore, within the period of performing designing works and construction works carried out within the limits of time periods determined in design documents, and also land plots occupied by roadside service objects, within two years after putting of such object into operation;

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*For the purposes of this Edict, roadside service objects mean capital constructions (buildings, structures) situated in the roadside strip (in the controlled zone) of republican motor roads, and also situated in a land plot a part of which is in the roadside strip (in the controlled zone), and the other part is abutted to the roadside strip (in the controlled zone) of republican motor roads, and intended for servicing road users in transit (motels, hostels, hotels, campings, service stations, trading and public catering objects, washing units, protected parking lots, parking lots for trailers and campers), with the exception of objects situated in land plots intended for constructing and/or servicing of gas stations.

1.7.10. land plots of residents of the free economic zones, located within the boundaries of free economic zones and allocated to them after registration as residents of free economic zones for construction of objects, from the first day of the month on which falls the date of the mentioned registration till the month (inclusively) in which the last of the objects for construction of which the land plot was allocated is put into operation, but not more than five years being computed from the month on which falls the date of registration as resident of the free economic zone;

1.7.101. land plots of residents of the free economic zones, regardless of their intended use, located within the boundaries of free economic zones.  The privilege provided by this sub-clause is granted from the first day of the first month till the last day of the third month of the quarter, if  in the quarter which immediately preceded it the resident of the free economic zone carried out realization of goods (works, services) which is covered< in accordance with Article 326 of the Tax Code of the Republic of Belarus, by specific features of taxation in free economic zones;

1.7.11. land plots provided to communal unitary enterprises on capital construction, other state organisations or organisations with a stake of the state in the statutory fund of 50 percent and more for construction and/or maintenance of a one-apartment, multi-unit and apartment dwelling houses on the state order;

1.7.12. land plots allocated to the public association "National Olympic Committee of the Republic of Belarus";

1.7.13. land plots withdrawn from lands of the forestry fund for expansion of clearances for overhead electric power lines by the height of trees and shrubs on each side from outer wires according to the lists approved by the State Production Amalgamation "Belenergo" upon assent of the Ministry of Forest Husbandry;

1.7.14. agricultural lands for agricultural purposes from payers of the tax under the simplified taxation system;

1.7.15. land plots held by the payers under the simplified taxation system, being republican state-public associations, and also organisational structures of the state-public association "Voluntary Association for Assistance to Army, Aviation and Fleet of the Republic of Belarus", created in the form of legal persons;

1.7.16. land plots allocated to organizations carrying out, at the expense of republican and/or local budgets, construction of objects included in the state investment program, and also in investment programs of regions and the city of Minsk – for the period of their construction;

1.71.lease payments for land plots allotted to organisations carrying out collection, sorting (separation according to the types), preparation for deactivation and/or utilization of goods waste and packing waste* are decreased by the sum of lease payment for the lands plots calculated proportionally to specific weight of proceeds received from realization of the said waste to organisations carrying out deactivation and/or utilization of goods waste and packing waste (with the exception of proceeds received from realization of own production waste) in the total volume of proceeds received from realization of products, goods (works, services), property rights for the expired quarter, without account of the value added tax.

The privilege provided in part one of this sub-clause is granted subject to registration by the operator in the sphere of processing of goods waste and packing waste, created by the Ministry of Housing and Communal Services, of organisations carrying out collection, sorting (separation according to the types), preparation for deactivation and/or utilization of goods waste and packing waste in the register of organisations carrying out collection, sorting (separation according to the types), preparation for deactivation and/or utilization of goods waste and packing waste the form of which is approved by the Ministry of Housing and Communal Services;

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*For the purposes of this Edict the term “goods waste and packing waste” is used in the meaning determined in part one of sub-clause 1.2 of clause 1 of the Edict of the President of the Republic of Belarus of July 11, 2012 No 313 “On some issues of handling consumption waste”.

 

1.72. [excluded]

1.8. the ground for the calculation of lease payments for land plots is the decision of a local executive committee, administration of the free economic zone about allocation of land plots into lease (hereinafter – the decision), certificate on state registration, confirming the transfer of lease rights to the land plot (a share in the right of lease to the land plot) as a result of the state registration of the transfer of the right to capital structure (building, construction), unfinished capital construction prepared for preservation, isolated premises in a capital construction in which a joint homeownership has arisen, situated on it, and the management of immovable property of which is carried out directly, or of a share in the right to these objects to another legal person, individual entrepreneur or citizen on the basis of a concluded transaction or another legally significant action, and also a lease contract of the land plot concluded with the winner of the auction or the sole participant of the auction deemed to be unheld, and agreement on changing the lease contract of the land plot, registered under the procedure established by the legislation;

1.9. lease payment for land plots provided to legal persons, individual entrepreneurs and citizens is calculated and paid by them for the period from the first date of the month following the month of the decision or of the registration of the lease contract of the land plot concluded with the winner of the auction or the sole participant of the auction deemed to be unheld up to the month (inclusive) in which the lease term of the land plot expires, and when lease rights to the land plot (a share in the right of lease to the land plot) are transferred to another legal person, individual entrepreneur or citizen on the basis of a transaction or any other legally significant action – from the first date of the month following the month of performance of the state registration of the transfer of lease rights to the land plot (a share in the right of lease to the land plot). In the event of change of the lease contract of a land plot, the lease payment under that contract is calculated and paid by legal persons, individual entrepreneurs and citizens starting from the 1st day of the month following the month of the state registration of the agreement on changing the lease contract of a land plot.

When providing of land plots for lease to legal persons, individual entrepreneurs and citizens, local executive committees, administrations of free economic zones shall, within ten days from the date of the decision, inform the tax bodies at the place the legal person and individual entrepreneur are put on record and at the location of the land plot, and as it pertains to a citizen, the tax bodies at the location of the land plot, about the decisions made, as well as about the area, functional use (space of parts of the land plot falling on a respective functional use), intended purpose and amount of annual lease payment on the form approved by the State Committee of Property in consultation with the Ministry on Taxes and Dues (with the exception of cases when such information is contained in the decisions).

The territorial organisation for the state registration of immovable property, rights thereto and transactions therewith shall, within 5 working days from the date of state registration of the transfer of lease rights to the land plot (a share in the right of lease to the land plot), give notice to the tax bodies at the place where the legal person or individual entrepreneur is put on record and at the location of the land plot, and in relation to a citizen – to the tax bodies at the location of the land plot. The form of notice is to be approved by the State Committee of Property in consultation with the Ministry on Taxes and Dues;

Administrations of free economic zones inform, within three-day period from the day of payment by legal persons and individual entrepreneurs of lease sums to the development fund of the respective free economic zone, tax bodies at the location of the leased land plot about paid lease sums and the date of their remittance.

1.10. lease payments for land plots are paid by legal persons during the year in equal installments on a quarterly basis no later than the 22nd of the second month of each quarter based on the amount of the lease payment specified in the calculations of the amount of lease payments for the current year, which are submitted to the tax bodies no later than 20 February of the current year. The form for calculating the amount of lease payments is approved by the Ministry on Taxes and Dues.

Concerning land plots allocated to gardening partnerships and summer-cottage cooperatives from (after) August 1, calculations on the lease payment shall be submitted to the tax bodies not later than on December 20 of the current year.

Citizens, individual entrepreneurs, and also legal persons, to which land plots are provided for lease in the cases specified in sub-clause 1.6 of this clause, pay the lease payment for land plots not later than November 15 of the current year, with the exception of the instances specified in part five and ten of sub-clause 1.15 of this clause.

Lease payment for land plots provided for collective gardening, country cottage construction shall be paid by citizens by paying it to gardening partnerships, summer-cottage cooperatives, which accept and transfer such payment to the budget.

Gardening partnerships, summer-cottage cooperatives shall submit, annually not later than on May 1, data about amounts of land plots of members of gardening partnerships, summer-cottage cooperatives and person having benefits on payment of the lease payment to the tax bodies at the place of putting on record. Payment of the lease payment by gardening partnerships, summer-cottage cooperatives shall be performed not later than on August 22 of the current year, and for land plots allocated from (after) August 1 – not later than on December 22.

Lease payment can be paid once by a lessee for the entire period of the lease of a land plot.

When the land plot is provided for lease or when of the right of lease to a land plot is terminated within the calendar year, the lease payment payable to the budget for the current period of the year is calculated in proportion to the number of months the land plot was leased in the calendar year.

The lease payment calculation for land plots provided in lease to legal persons within the calendar year from (after) January 1 (with the exception of land plots provided in lease in December) shall be submitted to the tax bodies not later than on the 20th day of the month following the month of taking decision, performance of state registration of the contract of lease of land plot concluded with the winner of the auction or the sole participant of the auction deemed to be not held, the transfer of lease rights to the land plot. The lease payment for such calculation shall be paid not later than on the 22nd day of the month, following the month of taking decision, performance of state registration of the contract of lease of land plot concluded with the winner of the auction or the sole participant of the auction deemed to be not held, the transfer of lease rights to the land plot, and subsequently, in the order and terms established in part 1 of this sub-clause. Lease payment for land plots provided into lease to legal persons in December shall be calculated and paid under the procedure and within the time limits, established in part one of this sub-clause;

1.11. sums of lease payments for land plots provided for construction and/or maintenance of residential houses, payable to the budget by developers organisations, organisations having in the ownership, possession or use housing objects, including by housing cooperatives, housing and operating, communal organisations (associations, enterprises), owners partnerships, are reimbursed to the lessees (payers) by employers or by owners of residential premises, non-residential premises, car parking spaces in these houses, with the exception of natural persons who are entitled to privileges in accordance with sub-clause 1.7.8 of this clause;

In the absence of managing bodies of organisations specified in part one of this sub-clause or when they fail to act, calculation and remittance of the lease payment to the budget is made by a person authorized to manage the common immovable property of the residential house, appointed in accordance with the legislation (hereinafter – the authorized person).

The payment of lease by the authorized persons is made within the time limits established in sub-clause 1.10 of this clause in the amount of sums of lease actually received from tenants or owners of residential premises, non-residential premises, car parking spaces in residential houses.

The procedure for reimbursement of sums of lease, and also for collecting indebtedness from tenants or owners of residential premises, non-residential premises,  car parking spaces in residential houses on reimbursement of lease payment sums for land plots occupied by residential houses are determined by the Ministry of Housing and Communal Services upon consent with the Ministry on Taxes and Dues.

Sums of lease payments for land plots provided for maintenance of collective gardening, construction (installation) and/or operation of garages, parking areas for storage of vehicles, payable to the budget by gardening partnerships, garage cooperatives and cooperatives operating parking lots, are reimbursed to the lessees (payers) by members of gardening partnerships, garage cooperatives and cooperatives operating parking lots, being users or owners of garages or parking lots, with the exception of persons who are entitled to privileges in accordance with sub-clause 1.7.8 of this clause;

1.12. when the right for lease payment privileges for the land plot (share in the right of lease for land plot) arises within a year, the privilege is provided from the first day of the month in which the right for privilege arose, and if the right for privileges for lease payment for the land plot (share in the right of lease for land plot) has been lost within the year, the calculation and payment of lease for the land plot (share in the right of lease for land plot) shall be performed from the first day of the month following the month of the loss of this right. In that instance the month in which the right to the privilege is lost shall be the month on which falls the last day of the privilege’s effect.

The lease payment calculation for land plots provided for lease, with the changes and/or additions in connection with the appearance (loss) during the calendar year of the right to lease payment privileges is submitted by legal persons to the tax body no later than 20th day of the month following the month when the right to privilege is arisen (lost). The lease payment on the calculation of the sum of lease for land plots provided for lease, with changes and/or additions in the connection with the loss during the calendar year of the right to privilege shall be paid no later than the 22nd day of the month following the month of loss of such right, and subsequently, in the order and terms established in part 1 of sub-clause 1.10 of this clause.

Citizens, individual entrepreneurs are obliged to submit to the tax body at the location of the land plot, a written notice on the appearance (loss) of the right to privileges of lease payments for the land plot (share in the right of lease for land plot) within the year not later than the 20th day of the month following the month when the right to privileges is arisen (lost).

If the lease payment privileges for the land plot provided for the lease (share in the right of lease for the land plot) is used by lessees, the tax bodies shall inform the local executive committee and the administration of free economic zone on this matter on each  land plot provided for the lease annually no later than 20 March, and on a land plot newly provided for the lease, no later than 15 working days following the day of submission of the calculation of lease payment for the land plot by a lessee, and documents confirming the right to privileges by citizens and individual entrepreneurs;

1.121. when legal persons and individual entrepreneurs switch from special taxation regimes which do not envision payment of lease payment for land plots to the common taxation regime to a special taxation regime which envisions payment of the lease payment for land plots, the lease payment for land plots shall be calculated from the first day of the month in which, accordingly, the common taxation regime or the special taxation regime which envisions payment of the lease payment for land plots began to be applied.   When legal persons and individual entrepreneurs switch to special taxation regimes which do not envision payment of lease payment for land plots, the lease payment for land plots is not calculated from the first day of the month in which special taxation regimes which do not envision payment of lease payment for land plots began to be applied.

In case legal persons and individual entrepreneurs switch from special taxation regimes which do not envision payment of lease payment for land plots to the common taxation regime to a special taxation regime which envisions payment of the lease payment for land plots, the calculation of the sums of lease payment for land plots with changes and/or additions) shall be submitted by legal persons to the tax body not later than on the 20th day of the month following the month in which in which the common taxation regime or a special taxation regime which envisions payment of the lease payment for land plots began to be applied, unless otherwise established in part two of sub-clause 1.10 of this clause. In case legal persons switch to special taxation regimes which do not envision payment of lease payment, the calculation of the sum of lease payment for land plots with changes and/or additions shall be submitted by legal persons to the tax body not later than on the 20th day of the month in which a special taxation regime which does not envision payment of the lease payment for land plots began to be applied. In the instance the payment of lease payment by legal persons:

shall be performed not later than on the 22nd day of the month following the month in which the common taxation regime or a special taxation regime which envisions payment of the lease payment for land plots began to be applied, and subsequently – in the order and within the time limits established in part 1 of sub-clause 1.10 of this clause. Payment of lease payment for land plots specified in sub-clause 1.6 of this clause (with the exception of the instances when such land plots are land plots specified in parts one and six of sub-clause 1.15 of this clause) and land plots provided to gardening partnerships, summer-cottage cooperatives is not performed within the time limits determined in this indent, which precede in the calendar year, accordingly, November 15 and August 22;

is not performed within the time limits established in part 1 of sub-clause 1.10 of this clause and falling due upon the expiration of the month in which a special taxation regime which does not envision payment of the lease payment for land plots began to be applied.

In the instance specified in part one of this sub-clause:

the amount of lease payable for the calendar year shall be calculated proportionally to the number of months for which the computation of lease payments is performed in the calendar year;

the sum of lease payable within the time limit established in indent two of part two of this sub-clause shall be calculated proportionally to the number of months for which the computation of the lease payment is performed in the quarter in which the common taxation regime or a special taxation regime which envisions payment of the lease payment for land plots began to be applied;

the amount of lease payable according to the time limits established in part one of sub-clause 1.10 of this clause shall be calculated proportionally to the number of months for which the computation of the lease payment is performed in the quarter in which such a time limit expires;

1.122. legal persons being payers of the single tax for producers of agricultural produce as of December 31 of the calendar year for which the percentage determined in part one of clause 1 of Article 302 of the Tax Code of the Republic of Belarus does not correspond to the amount specified in this part concerning land plots the lease payment for which has not been charged in connection with application of the single tax for producers of agricultural produce, shall submit to the tax body the calculation of the sum of lease payment (the calculation of the sum of lease payment for land plots with changes and/or additions) for such a calendar year not later than on the 20th day of the month following this calendar year and perform payment of the lease payment for land plots not later than on the 22nd day of the month following the mentioned calendar year;

1.13. a lease payment is levied from lessees of land plots exempted from lease payment for the land plot, when they transfer land plots in sublease, unless otherwise established by the President of the Republic of Belarus.  The lease payment shall be calculated and paid for a period from the first day of the month of the transfer of land plots in sublease to the month (inclusively), in which the sublease expires. When such land plot is transferred to sublease during the calendar year, the amount of lease payable to the budget for the current period of the calendar year is calculated in proportion to the number of months the land plot is subleased in the calendar year.

The lease payment calculation is submitted by legal persons to the tax body not later than the 20th of the month following the month  of transfer of land plots to sublease, together with information about the transfer of land plots to sublease on the form approved by the Ministry on Taxes and Dues. The lease payment for such calculation shall be paid not later than 22nd of the month following the month of transfer of land plots to sublease, and subsequently –  in the order and terms established in part one of sub-clause 1.10 of this clause.

Citizens, individual entrepreneurs are obliged to submit to the tax body, at the location of the land plot, a written notice on the transfer of the land plot to sublease (termination of the sublease term) within five days from the date of the conclusion (termination) of the sublease contract;

1.14. sums of lease payments for land plots include the costs of production and sale of goods (works, services), property rights accounted for taxation purposes by legal persons (except for budgetary organisations) and individual entrepreneurs.

Budgetary organisations, in the case of the transfer of land plots to sublease, take into account the amount of lease payments as part of the costs related to their entrepreneurial activities.

On projects under construction, the amount of lease payments is to be included in the cost of objects of unfinished capital construction.

The amount of lease payments is not included in the cost of production and sale of goods (works, services), property rights, accounted for taxation purposes, if they are:

reimbursed by the lessee (payer) in accordance with sub-clause 1.11 of this clause;

calculated for land plots in accordance with part one and eleven of sub-clause 1.15 of this clause;

reimbursed by the borrower to the lender, the duty of reimbursement of which is provided by acts of the President of the Republic of Belarus;

1.15. lease payments for land plots not used for their intended purpose, not used within the time limits defined by legislative acts, occupied prior to the execution of certifying documents shall be charged tenfold. Information on such land plots shall be submitted by land management services to the local executive committees, administrations of free economic zones in the order and within the time limits established by the legislation.

Local executive committees, administrations of free economic zones shall, within ten days from the date of entry into force of a resolution of the competent body on the case of the corresponding administrative offense, send information about payers, sum of lease payment, determined in the tenfold amount, the period of using land plots with violation of the established order to the tax body at the place where legal person and individual entrepreneurs are put on record and at the location of the land plot, and as it pertains to a citizen – to the tax body at the location of the land plot to perform operations on posting lease payments on personal accounts of the payer, control over its payment and/or recovery and also notify the mentioned persons about the need to pay sum of lease payment, determined in a tenfold amount.

Computation of the lease payment for the land plots used not in accordance with the intended purpose, not used within the time limits defined by legislative acts, occupied prior to the execution of certifying documents, shall be performed in a tenfold amount from the first day of the month in which land plots had been used with violation of the established order till the last day of the month (inclusively) in which the mentioned violations have been eliminated, in accordance with the data presented by local executive committees, administrations of free economic zones to the tax body in the order provided in part two of this sub-clause.

Legal persons shall, in accordance with provisions of part three of this sub-clause, submit to the tax bodies the calculation of the sum of lease payment (calculation of the sum of lease payment with introduced changes and/or additions) not later than on the 20th day of the month following the month in which the resolution of the competent body concerning the corresponding administrative offence entered into force.

Payment of the lease payment for land plots in a tenfold amount shall be performed:

by legal persons, not later than on the 22nd  day of the month following the month in which the resolution of the competent body concerning the corresponding administrative offence entered into force, and subsequently – in the order and within the time limits established in part 1 of sub-clause 1.10 of this clause;

by citizens and individual entrepreneurs, not later than on the last day of the month following the month in which the resolution of the competent body concerning the corresponding administrative offence entered into force.

The amount of annual lease payment for land plots (a part of the land plot) occupied by construction objects not finished within normative time limits* is to be increase by a ratio of two.

______________________________

For the purposes of this Edict, land plots (parts of a land plot) occupied by construction objects not finished within normative time limits are recognized land plots (parts of a land plot) occupied by objects of construction for which the time limits of construction established in the design documentation have been exceeded.

Local executive committees, administrations of free economic zones, within 10 days from the day of detection of construction objects not finished within normative time limits or upon a request of the tax bodies send information about payers, the amount of lease payments for land plots (a part of a land plot) increased by the ratio of 2, period of use of these land plots (part of a land plot) to the tax body at the place where the legal person or individual entrepreneurs is put on record and at the location of the land plot, and in relation to a citizen – to the tax body at the location of the land plot in order to carry out operations on calculation of lease payments in the personal accounts of the payer, control over its payment and/or recovery, and also inform the mentioned persons about the need to pay the lease payments in the amount increased by the ratio of 2.

Computation of the lease payment for land plots (parts of a land plot) occupied by construction objects not finished within time limits in the amount increased by the ratio of 2 are performed from the 1st day of the month following the month in which the normative time limit of construction determined in design documentation has expired till the month (inclusively) in which the state registration of the creation of the construction object has been performed under the established order, unless otherwise provided by the legislative acts.

Legal persons shall, in accordance with provisions of part eight of this sub-clause, submit to the tax bodies the calculation of the sum of lease payment with changes and/or additions not later than on the 20th day of the month following the month in which the time limit of construction determined in design documentation has expired.

Payment of the lease payment for land plots (parts of a land plot) occupied by construction objects not finished within normative time limits in the amount increased by the ratio of 2 shall be performed:

by legal persons, not later than on the 22nd  day of the month following the month in which the time limit of construction determined in design documentation has expired, and subsequently – in the order and within the time limits established in part 1 of sub-clause 1.10 of this clause;

by citizens and individual entrepreneurs, not later than on the last day of the month following the month in which the time limit of construction determined in design documentation has expired.

Local executive committees, administrations of free economic zones have the right to increase, but not more than tenfold, the amount of the annual lease payment for land plots (parts of land plots) included in the list of capital constructions (buildings, structures), parts thereof and land plots (parts of land plots) on which they are located, not used (used ineffectively) to be approved by regional (Minsk City) councils of deputies on their instructions by regional (Minsk City) executive committees, administrations of free economic zones in the order on the conditions established by the Council of Ministers of the Republic of Belarus (hereinafter – list).

Computation and payment of the lease payment for land plots (parts of land plots) in an amount increased in accordance with decisions of local executive committees, administrations of free economic zones, adopted in accordance with part eleven of this sub-clause, shall be effectuated from January 1 of the year following the year in which a respective was adopted. Upon adoption within the reporting year by regional (Minsk City) councils of deputies or on their instructions by regional (Minsk City) executive committees, administrations of free economic zones of a decision on inclusion of land plots (parts of land plots) occupied by capital constructions (buildings, structures), parts thereof from the list of property not used (used ineffectively) in the list, the lease payment on such land plots (parts of land plots) shall be computed and paid in the amount increased not more then tenfold from the first day of the first month of the quarter following the quarter in which the a respective decision was adopted. In that instance the amount of lease payment increased in accordance with part eleven of this sub-clause shall be calculated proportionally to the number of full quarters remaining till the end of the current calendar year. Computation and payment of the lease payment in an increased amount shall be ceased from the first day of the first month of the quarter following the quarter in which a regional (Minsk City) council of deputies or on its instructions by a regional (Minsk City) executive committee, administration of the free economic zone adopted a decision on exclusion of land plots (parts of land plots) from the list.

In the instance if several capital constructions (buildings, structures), parts thereof are located on a land plot, from which one of several capital constructions (buildings, structures) are not used (used ineffectively), then a part of the land plot occupied by a capital construction (building, structure), part thereof not used (used ineffectively) shall be determined by multiplying the space of the land plot by a proportion of the development space of a capital construction (building, structure), part thereof not used (used ineffectively) to the total development space of capital constructions (buildings, structures), parts thereof located on that land plot.

Local executive committees, administrations of free economic zones shall, within 5 working days after the approval of the list (inclusion of new objects in the list), direct the data about land plots (parts of land plots) included therein, payers, amount of the lease payment increased in accordance with part eleven of this sub-clause to the tax body at the place of putting on record of the legal person, individual entrepreneur and at the place of location of the land plot, and in relation to a citizen – to the tax body at the place of location of the land plot, and also notify the mentioned persons about necessity to pay the lease payment in the amount increased in accordance with part eleven of this  sub-clause.

Legal persons shall, in accordance with provisions of part twelve of this sub-clause, submit to tax bodies the calculation of the sum of lease payment with introduced changes and/or additions not later than on the 20th day of the second month of the quarter following the quarter in which a respective decision was adopted.

Payment of the lease payment for land plots (parts of land plots) in the instances determined in part twelve of this sub-clause shall be effectuated not later than on the date corresponding to the nearest time limit established by legislation for payment of the lease payment after submission of the calculation of the sum of lease payment with introduced changes and/or additions in accordance with part fifteen of this sub-clause, and subsequently – in the order and within time limits established in part one of sub-clause 1.10 of this clause.

Decisions of local executive committees, administrations of free economic zones on increase of the amount of lease payment for land plots, adopted in accordance with part eleven of this sub-clause do not cover:

organisations and individual entrepreneurs for which the time limit established by legislation for paying taxes, dues (duties), penalty interest has been changed;

organisations exploiting housing fund and/or rendering housing and communal services to the population;

gas supplying and energy supplying organisations rendering services to the population on gas- and energy delivery;

organisations receiving subsidies from the budget;

organisations implementing modernization plans subject to their inclusion in the list or organisations for which the Council of Ministers of the Republic of Belarus has determined the performance indices of development efficiency according to modernization plans;

1.151. regardless of the provisions of sub-clause 1.7 of this clause, the lease payment shall be computed and paid in the order and within time limits, established in sub-clause 1.15 of this clause:

for land plots not used for their intended purpose, not used within the time limits determined by legislative acts, occupied prior to the execution of certifying documents;

for land plots (parts of land plots) occupied by capital constructions (buildings, structures), parts thereof, not used (used ineffectively), determined in accordance with part eleven of sub-clause 1.15 of this clause;

for land plots allocated to persons specified in sub-clause 1.7.8 of this clause if those plots are used for conducting peasant's (farmer’s) household or occupied by capital constructions (buildings, structures), parts thereof, car parking areas, intended and/or used for carrying out entrepreneurial activity;

1.16. control over compliance with the order of calculation and payment of leases for land plots is carried out by the tax bodies, local executive committees and administrations of free economic zones in accordance with the legislation;

1.17. payers of lease payments for land plots have the use rights and perform the responsibilities, established for payers of taxes, dues (duties).

Offset (return) of overpaid (recovered) amounts of lease payments for land plots is made by tax bodies in the order established for offset (return) of the overpaid (recovered) amounts of taxes, dues (duties).

Tax bodies, in carrying out control over the correct calculation of complete and timely lease payment for land plots, the application of methods to ensure its payment, as well as fine payments, collection of these payments and fines and shall have the rights and perform the responsibilities, established for carrying out tax control, the application of methods to ensure the fulfillment of tax obligations, levy of taxes, dues (duties) and fines.

Non-payment or incomplete payment of lease payments for land plots, violation of the deadline for submission by payers of lease payments for land plots and the calculation of the amount of lease payment entail the liability established by the legislation for non-payment or incomplete payment of taxes, dues (duties), the violation of the deadline for submitting a tax declaration (return) to the tax body.

2. To grant to local executive committees the right to:

2.1. exempt certain taxpayers-citizens, who are not individual entrepreneurs, from paying lease payments for land plots provided to them in lease, based on their property status.

2.2. increase (decrease), but not more than two and a half times, the amount of the annual lease payment for land plots provided to certain categories of lessees, with the exception of residents of free economic zones, special tourist and recreational parks as applied to land plots allocated to these residents by administrations of free economic zones, and also with the exception of the instance defined in part eleven of sub-clause 1.15 of clause 1 of this Edict. Decisions of local executive committees about increasing the amount of the annual lease payment for land plots do not cover legal persons and individual entrepreneurs, for which the time limit for payment of taxes, dues (duties), penalty interest, established by the legislation, has been changed and also legal persons and individual entrepreneurs in the cases determined in sub-clause 1.5 of clause 1 of this Edict.

Computation and payment of the lease payment in an increased (decreased) amount in accordance with decisions of local executive committees adopted in accordance with part one of this sub-clause shall be performed from January 1 of the year following the year in which a respective decision has been taken.

21. To grant to administrations of free economic zones the right to increase (decrease), but not more than two and a half times, the amount of the annual lease payment for land plots located within the boundaries of free economic zones, special tourist and recreational parks and allocated by these administrations to certain categories of residents of these zones, parks, with the exception of the instance defined in part eleven of sub-clause 1.15 of clause 1 of this Edict. Decisions of administrations of free economic zones about increase of the annual lease payment for land plots do not apply to residents of free economic zones, special tourist and recreational parks in the instances determined in sub-clause 1.5 of clause 1 of this Edict.

Computation and payment of the lease payment in an increased (decreased) amount in accordance with decisions of administrations of free economic zones adopted in accordance with part one of this clause shall be performed from January 1 of the year following the year in which a respective decision has been adopted.

22. lease payment for land plots provided to legal persons and individual entrepreneurs shall be computed and paid in an amount increased (decreased) on the basis of a decision of a local executive committee or the administrations of a free economic zone about increasing (decreasing) the amount of the annual lease payment for land plots, adopted in accordance with part eleven of sub-clause 1.15 of clause 1, sub-clause 2.2 of clause 2 or clause 21 of this Edict, regardless of the availability of an agreement about changing the contract of lease of a land plot, stipulating the changing of the amount of the annual lease payment for this land plot.

Decisions of a local executive committees about increasing (decreasing) the amount of the annual lease payment for land plots allocated to citizens are applied only in the case of determining the amount of annual lease payment for land plots upon allocation thereof in lease, prolongation of the lease term of land plots, conclusion of agreements on changing the contracts of lease of land plots, stipulating the change of the annual lease payment for these land plots, or of contracts of lease of land plots with the winner of the auction or the sole participant of the auction deemed to be not held after the entry into force of the mentioned decisions.

3. Lease contracts for land plots registered in the order established by the legislation before the entry into force of this Edict, remain effective on conditions determined in them, unless otherwise established in part three of this clause, and do not require bringing into compliance with this Edict, with the exception of cases when lessees apply to bring such contracts of lease of land plots into compliance with this Edict. When prolonging such contracts for a new term, their conditions must be brought into compliance with this Edict.

On decisions made prior to the entry into force of this Edict, contracts of lease for land plots under which are not registered in the order established by legislation until 1 January 2010, the lease payment is calculated and paid from the date of entry into force of this Edict in the order and terms established by it. Local executive committees, administrations of free economic zones, within ten days from the date of entry of this Edict, shall inform the tax bodies at the place where a legal person, an individual entrepreneur is put on record and at the location of the land plot, and as it pertains to a citizen, the tax bodies at the location of the land plot about these decisions, as well as of the area, functional use, intended purpose and amount of annual lease payment for leased land plots.

Provisions of sub-clauses 1.122 and 1.15 of clause 1 of this Edict are applied toward contracts of lease regardless of the date of registration thereof.

4. [Translation not given]

5. The Council of Ministers of the Republic of Belarus, Regional and the Minsk City Executive Committees shall, within six month period, take measures to implement this Edict.

6. This Edict enters into force after its official publication and extends its effect on relations arisen from 1 January 2010.

 

 

President of the Republic of Belarus

A. Lukashenko

 

 

 

Annex 1

to Edict of the President of the Republic of Belarus of March 1, 2013 No 101 (as edited by Edict of the President of the Republic of Belarus of April 6, 2017 No 105)

Coefficients to the Cadastral Value of Land Plots

Functional use of land plots

Cadastral value of land plot, rubles pro ha

Coefficients to the cadastral value (unless indicated otherwise)

Public business zone for the placement

 

 

petrol and gas stations, automobile markets, gambling establishments

5 180 and more

0.03

up to 5 180

155.39 rubles per ha

markets (with the exception of the automobile ones),shopping centers, including parking areas servicing those markets and shopping centers

0.007

other objects

28 253 and more

0.0055

 

up to 28 253

155.39 rubles per ha

Residential apartment zone

41 440 and more

0.00025

 

up to 41 440

10.36 rubles per ha

Residential homestead zone

20 720 and more

0.001

 

up to 20 720

20.72 rubles per ha

Production zone

14 126 and more

0.011

 

up to 14 126

155.39 rubles per ha

Recreation zone

15 539 and more

0.01

 

up to 15,539

155.39 rubles per ha

 

 

 

 

Annex 2

to Edict of the President of the Republic of Belarus  of March 1, 2010 No 101

 

Functional use of land plots (types of valuation zones)

Functional use of land plots

Intended purpose of land plots

Public business zone

for the placement of objects of administrative, financial use, retail trade, hotel purpose, catering, health and social services, education and training, scientific purposes and research services, physical-improvement and sports purposes, cultural educational and spectacular purposes, consumer services, mediation and travel services, petrol and gas stations, parking area and garages, with the exception those provide to organisations carrying out storage of transport means of natural persons, garage cooperatives, cooperatives engaged in operating parking areas

Residential apartment zone

for the placement of residential apartment objects, including residences

Residential homestead zone

for the placement of residential homestead buildings (construction and/or maintenance of a residential house, servicing by a registered organisation on state registration of immovable property, rights thereto and transactions therewith of an apartment in a  locked residential house; maintenance of personal subsidiary husbandry; creation of traditional artistic handicraft articles); land plots of organisations carrying out storage of transport means of natural persons, garage cooperatives, cooperatives carrying out the operation of parking areas, of natural persons for construction (installation) and maintaining of garages, maintenance of collective gardening, country cottage construction, and horticulture, hay harvesting and grazing farm animals, for service land plots provided to citizens by district executive committees from lands of reserve and from the forest fund

Production zone

for the placement of industry, transport, communications, energy, wholesale trade, material logistics and food supply on the harvesting and marketing of products, utilities, the repair and maintenance of vehicles

Recreation zone

for the placement of environmental, health, recreation, historical and cultural purposes

 

* unofficial translation *