of May 13, 2008 No. 258
About some measures for increase in efficiency of agricultural production
For the purpose of increase in efficiency of agricultural production and streamlining of sale of unprofitable agricultural organizations I decide:
1. Exempt from January 1, 2008 to December 31, 2010 the legal entities who acquired the rights and obligations of unprofitable agricultural organizations according to the procedure and on the conditions determined in the 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" (The national register of legal acts of the Republic of Belarus, 2004, No. 44, 1/5398), from payment of collection in republican fund of support of producers of agricultural products, food and agrarian science on the amount equal to cost of the acquired agricultural machinery, the equipment and spare parts to them, buildings and constructions of specialized agricultural purpose, the performed works on construction and reconstruction of buildings and constructions specialized agricultural purpose, or from payment of the single tax for producers of agricultural products on such amount, but no more than 50 percent of the amount of this tax.
Date of acquisition of agricultural machinery, the equipment and spare parts to them is acceptance date their legal entities in accordance with the established procedure on accounting, date of acquisition, construction, reconstruction of buildings and constructions specialized agricultural purpose - respectively a date of state registration of origin or transition of the rights to them, changes of such buildings and constructions.
The privileges provided in part one of this Item are provided to legal entities on condition of implementation of business activity by them on production of agricultural products.
2. Determine that:
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