of May 27, 2011 No. 8
About some questions of application by economic courts of the legislation on the state fee
Plenum of Supreme Economic Court of the Republic of Belarus for the purpose of ensuring the correct and uniform application by economic courts of the Republic of Belarus of the legislation on the state fee, being guided by Articles 74, 75 Codes of the Republic of Belarus about judicial system and the status of judges, decides to make the following explanations.
1. The procedure and payment due dates, features of calculation and return from the budget of the state fee, privilege for the state fee, distribution of the state fee are regulated, in particular, by the Tax code of the Republic of Belarus (further - the Tax Code), the Budget code of the Republic of Belarus, the Economic Procedure Code of the Republic of Belarus (further - HPK), the Procedural and executive code of the Republic of Belarus about administrative offenses (further - ПИКоАП), regulatory legal acts of the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus, the Agreement on the amount of the state tax and procedure for its collection by consideration of economic disputes between subjects of managing of the different states of December 24, 1993 ("Commonwealth". Information bulletin of Council of heads of states and Council of CIS Heads of Government, 1993, No. 5(13); 2001, No. 1(37) (further - the Agreement of December 24, 1993).
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The document ceased to be valid since March 31, 2021 according to the Resolution of the Plenum of the Supreme Court of the Republic of Belarus of March 31, 2021 No. 2