PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 19, 2004 No. 138

About some measures for financial improvement of agricultural organizations and investment attraction in agricultural production

1. Determine that:

1.1. the debt deferred settlement is provided to the agricultural organizations having the debt as of January 1, 2004 including delayed according to other legal acts of the President of the Republic of Belarus and the laws till January 1, 2009:

1.1.1. on tax payment and other obligatory payments in republican and local budgets (except customs payments and payments in Social Security Fund of the population of the Ministry of Labour and Social Protection), including the state trust budget funds, registered according to accounting of tax authorities, and also debts on payment of the economic sanctions and the added penalty fee for violations of the law applied by tax authorities about taxes and entrepreneurship;

1.1.2. for the consumed gases, electrical and heat energy;

1.2. in case of absence according to accounting of tax authorities at the agricultural organizations called in subitem 1.1 of this Item within two years six months from the date of entry into force of this Decree of debt on payment of current taxes and other obligatory payments in republican and local budgets (except customs payments and payments in Social Security Fund of the population of the Ministry of Labour and Social Protection), including the state trust budget funds, tax authorities in accordance with the established procedure write off half of debt on payment of the applied economic sanctions and the added penalty fee, and in case of absence of debt on payment of these payments within five years from the date of entry into force of this Decree - the remained amount (half) of this debt;

1.3. upon termination of the delay granted according to subitem 1.1 of this Item, the amounts of delayed obligations of agricultural organizations, and also the remained outstanding amounts on payment of the applied economic sanctions and the added penalty fee are settled by the specified organizations within five years monthly equal shares;

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