RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of August 12, 2002 No. 1092

About types of earnings and (or) other income of the parents who are subject to accounting in case of determination of the size of the alimony

Based on article 95 of the Code of the Republic of Belarus about scrap and family the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the list of types of earnings and (or) other income of the parents who are subject to accounting in case of determination of the size of the alimony collected on content of minor children it (is applied).

2. Determine that collection of the alimony for content of minor children is made:

from the amounts of the earnings and (or) other income which is due to person paying the alimony – after deduction (payment) from these earnings and (or) other income of taxes according to the tax legislation and compulsory insurance premiums in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus;

from the individual entrepreneurs, notaries performing notarial activities in notarial bureau (further – notaries), who are income tax payers – from the income reduced by the amount of the income tax paid from this income and documentary confirmed expenses connected with implementation by individual entrepreneurs, notaries of business, notarial activity;

from the individual entrepreneurs who are payers of the single tax – from revenue reduced by the amount of the paid single tax and documentary confirmed expenses connected with implementation by individual entrepreneurs of business activity.

3. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of August 12, 2002, No. 1092

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