RESOLUTION OF THE MINISTRY OF ECONOMICS OF THE REPUBLIC OF BELARUS

of March 16, 2010 No. 54

About approval of the Instruction about procedure for forming of rates for communication services

Based on article 11 of the Law of the Republic of Belarus of May 10, 1999 "About pricing" and Item 2 of the Presidential decree of the Republic of Belarus of May 19, 1999 "About some measures for price stabilization (rates) in the Republic of Belarus" the Ministry of Economics of the Republic of Belarus DECIDES: No. 285

1. Approve the enclosed Instruction about procedure for forming of rates for communication services.

2. This resolution becomes effective after its official publication.

 

IT IS APPROVED Minister of Communications and Informatization Republic of Belarus 16.03.2010 N. P. Panteley

Approved by the Resolution of the Ministry of Economics of the Republic of Belarus of March 16, 2010 No. 54

The instruction about procedure for forming of rates for communication services

Chapter 1. General provisions

1. The instruction about procedure for forming of rates for communication services (further in the text - the Instruction) is developed for the purpose of streamlining of forming of rates for communication services.

2. This Instruction establishes single procedure for forming of rates for communication services which according to the legislation are regulated by the Ministry of Economics of the Republic of Belarus and which are created by the organizations of the Ministry of Communications and Informatization of the Republic of Belarus independently and affirm their heads.

3. Rates for communication services are created according to the Instruction about procedure for forming and use of the prices and rates approved by the resolution of the Ministry of Economics of the Republic of Belarus of September 10, 2008 No. 183 (The national register of legal acts of the Republic of Belarus, 2008, No. 223, 8/19435), taking into account market situation on the basis of planned cost, taxes and non-tax payments, arrived, taking into account the features established by this Instruction.

4. The costs connected with rendering communication services join in planned cost according to the legislation. At the same time industry recommendations about planning, accounting and calculation of product cost (works, services) taking into account the business activity of accounting policy accepted by the subject can be used.

5. Communication services represent single engineering procedure in which the same production resources of communication participate in creation of different services and vice versa, production resources of different workshops, production structures and organizations can be involved in creation of one service.

6. Cost allocation on rendering communication services on separate services is made in the settlement way as direct reference of all cost items on separate services is not possible.

7. Cost of communication services is determined on:

mail service;

telecommunication.

8. Rendering communication services in the territory of the Republic of Belarus to all users (to legal entities and physical persons, including individual entrepreneurs) is performed on the rates created according to this Instruction and approved in the procedure established by the legislation which are located in price lists and are stored on papers.

9. Rates for communication services are established in Belarusian rubles if other is not established by the legislation.

Chapter 2. Procedure for forming of rates for services of mail service

10. When forming rates for services of mail service total cost is distributed on material costs, expenses on compensation, assignments on social needs, fixed asset depreciation and intangible assets, other costs.

11. For planned cost calculation of services in transfer of departures of written correspondence simple, custom and with the announced value, sending without the announced value and with the announced value, delivery of printing mass media (further - media), pension payment, benefits, compensations and to implementation of other payments (further - pensions), transfer of money transfers of the post, electronic, cable and other services rendered by objects of mail service, cost allocation is performed as follows:

11.1. for distribution of material costs, fixed asset depreciation and intangible assets the specific weight of labor costs on rendering services in total labor costs (further - labor costs) proceeding from the number of departures of written correspondence, sending, printed media, money transfers and pension payments (except for the mailings sent in the category "office") according to data of the state statistical reporting "The report on communication services" of form 1 of the service (Ministry of Communications) approved by the resolution of National Statistical Committee of the Republic of Belarus of October 30, 2009 No. 242, and labor costs on transfer of one mailing, delivery of one printing media and one pension payment (further - labor costs on rendering one service of mail service) according to appendix 1 is determined by services in pension payment, transfer of money transfers and other services;

11.2. for distribution of material costs, fixed asset depreciation and intangible assets the specific weight of each type of service in total amount of services proceeding from the number of departures of written correspondence, sending and printed media (except for the mailings sent in the category "office") according to data of the state statistical reporting "The report on communication services" of form 1 of service (Ministry of Communications) and lot of one departure of written correspondence, one sending and one printing by media according to appendix 2 is determined by services in transfer of departures of written correspondence, sending, delivery of printed media. Expenses on the edition of the state and other signs of post payment belong directly on services in transfer of simple and custom departures of written correspondence;

11.3. based on the calculated specific weights material costs, fixed asset depreciations and intangible assets on services in transfer of money transfers, pension payment, transfer of departures of written correspondence, sending, delivery of printed media and other services according to appendices 3 and 4 are distributed;

11.4. material costs, fixed asset depreciation and intangible assets on one service are determined by their division into the number of departures of written correspondence, sending, printed media, money transfers and pension payments (except for the mailings sent in the category "office") according to data of the state statistical reporting "The report on communication services" of form 1 of service (Ministry of Communications) for settlement period (year, quarter, month);

11.5. expenses on compensation on each service are distributed based on labor costs on rendering service and expenses on compensation for working hours taking into account award and other payments relating on cost in the sizes established by the legislation;

11.6. assignments on social needs include contributions on the regulations established by the legislation in Social Security Fund of the population of the Ministry of Labour and Social Protection of the Republic of Belarus;

11.7. other costs are distributed in proportion to salary expenditures. Expenses on acquisition of cash on service in pension payment belong directly on this service.

12. Forming of rates for services of mail service is performed based on the distributed costs on services according to appendix 5.

When forming rates for services of mail service which turnovers from rendering are assessed with the value added tax according to the legislation the tax amount on value added, attributable to cost is excluded from the amount of material costs.

13. Rates for services in transfer of departures of written correspondence are calculated on the following services:

transfer of simple departure of written correspondence weighing up to 20 grams inclusive;

transfer of each subsequent complete or incomplete 20 grams of lot of simple departure of written correspondence;

transfer of custom departure of written correspondence weighing up to 20 grams inclusive;

transfer of each subsequent complete or incomplete 20 grams of lot of custom departure of written correspondence;

transfer of departure of written correspondence with the announced value weighing up to 20 grams inclusive;

transfer of each subsequent complete or incomplete 20 grams of lot of departures of written correspondence with the announced value.

14. Forming of rates for services in transfer of departures of written correspondence, transfer of sending is performed based on costs at the entering, outgoing and transit stages. Costs of transit stage on transfer of departures of written correspondence, sending join in rates according to technology of processing of mailings using 1,6 coefficient.

15. In case of transfer of mailings with the announced value the payment for the announced value in the amount of 3 percent from the amount of the announced value is levied.

16. Rates for delivery services of printed media are created according to the Instruction about procedure for forming of rates for delivery services of periodicals approved by the resolution of the Ministry of Economics of the Republic of Belarus and the Ministry of Communications of the Republic of Belarus of June 27, 2002 No. 135/12 (The national register of legal acts of the Republic of Belarus, 2002, No. 87, 8/8309).

17. Rates for services in pension payment are established as a percentage of paid pension amount. At the same time rates for services in pension payment are established differentially on three groups of settlements:

Minsk and regional centers;

cities of regional subordination and district centers;

other settlements.

Differentiation of rates is made based on labor costs on rendering services in pension payment.

18. Rates for services in transfer of money transfers are determined based on costs for rendering these services and established as a percentage of transfer amount. In case of transfer of the wire transfer over payment for money transfer the payment for transfer of the telegram is levied.

19. Rates for services in transfer of departures of the accelerated mail are determined according to regulations by pricing based on the regulations approved in accordance with the established procedure and standard rates of labor and material costs.

20. Rates for services in acceptance and processing of subscriptions for printed media (the organization of subscription) are created based on costs for their rendering and established as a percentage of the subscription price of the edition.

21. Rates for services in forwarding and transportation of circulations of printed media are created on costs basis at the outgoing and transit stages included in cost of delivery service of printed media and calculated according to the Instruction about procedure for forming of rates for delivery services of periodicals.

22. Rates for delivery services for the house of letters (small packets) with the announced value, money transfers are created according to regulatory legal acts on pricing and established as a percentage of money transfer amount, the announced letter value (small packet).

23. Rates for services in storage of sending, small packets and letters with the announced value, departures of the accelerated mail are determined proceeding from the established space allowance intended for storage of one sending.

24. The cost of the marked products (envelopes, postcards, post sets with cards or paper for the letter) is determined taking into account selling price of manufacturer, the trade allowance and the rate for transfer of mailings operating on the date of sale of these products.

Chapter 3. Procedure for forming of rates for telecommunication services

25. This Chapter establishes procedure for forming of rates for the following services of telecommunication:

services of telephone communication (long-distance, city and rural);

cable communication;

wire broadcasting;

data transmission;

mobile telecommunication, except for services of cellular mobile telecommunication (further - mobile telecommunication).

26. For determination of cost of separate services of telephone communication (long-distance, city and rural), cable communication, wire broadcasting, data transmission, mobile telecommunication cost allocation is made in the following sequence:

26.1. actual costs for prior quarter on the organization are distributed on types of service of telecommunication according to appendix 6;

26.2. costs local (city and rural) telephone communication are distributed on workshops, sites and types of the equipment according to appendix 7;

26.3. after carrying out calculations for distribution of actual costs the specific weight of these costs in total costs of the organization which is taken as basis in case of determination of planned costs is determined by services;

26.4. material costs directly belong on types of service based on actual costs; material costs, is direct reference of which on types of service it is impossible, are distributed in proportion to fixed asset depreciation and intangible assets;

26.5. expenses on compensation are distributed based on actual expenses on compensation and according to the distributed number of workers.

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