LAW OF THE REPUBLIC OF BELARUS

of December 30, 2015 No. 342-Z

About modification and amendments in the Budget code of the Republic of Belarus

It is accepted by the House of Representatives on December 18, 2015

Approved by Council of the Republic on December 18, 2015

Article 1. Bring in the Budget code of the Republic of Belarus of July 16, 2008 (The national register of legal acts of the Republic of Belarus, 2008, No. 183, 2/1509; 2010, No. 252, 2/1727; National legal Internet portal of the Republic of Belarus, 02.11. 2012, 2/1981; 09:01. 2015, 2/2227) following changes and amendments:

1. In Item 1 of Article 2:

state subitem 1.4 in the following edition:

"1.4. state-financed organization - the organization created (formed) by the President of the Republic of Belarus, state bodies, including local executive and administrative organ, or other state organization authorized on that by the President of the Republic of Belarus for implementation of managerial, welfare, scientific and technical or other functions of non-commercial nature which functioning is financed by means of the relevant budget on the basis of the budget estimate and which financial accounting is kept according to the chart of accounts of financial accounting approved in accordance with the established procedure for state-financed organizations and (or) taking into account features of financial accounting and the reporting according to the legislation;";

to add subitem 1.10 after the words "use and" with the word "(or)";

in subitems 1. 1.19 and 1.32 words "on guarantees issued" shall be replaced with words 17, "according to guarantees";

to exclude from subitem 1.33 of the word "and regulating";

add Item with subitems 1.34-1 and 1.34-2 of the following content:

"1.34-1. the single treasurer account - set of accounts on accounting of means of the republican budget, local budgets, budgets of the state non-budgetary funds and other means open for the Ministry of Finance of the Republic of Belarus (further - the Ministry of Finance) and to its territorial authorities;

1.34-2. cash servicing of budget implementation - implementation of transactions with budget funds through the single treasurer account, accounting of all transactions and creation of the reporting under budget implementation;";

in subitem 1.37-1 of the word of "plan budget settings" shall be replaced with words "budgetary appropriations";

state subitem 1.43-1 in the following edition:

"1.43-1. accounting financial year - the year preceding the current financial year;";

add Item with subitems 1.43-2-1.43-4 of the following content:

"1.43-2. the next financial year - the year following the current financial year;

1.43-3. planning period - two financial years following the next financial year;

1.43-4. support - the direction to separate categories of legal entities, physical persons, including individual entrepreneurs, budgetary funds according to legal acts;";

add Item with subitem 1.44-2 of the following content:

"1.44-2. program and target method in budget process - method of management of means republican and (or) local budgets, budgets of state non-budgetary funds in case of accomplishment of state programs, directed to achievement of specific results taking into account efficiency evaluation of use of these means at all stages of budget process;";

"to resident and" to add subitem 1.46-1 after words with the word "(or)";

exclude subitem 1.48;

the fourth subitem 1.49 to state the paragraph in the following edition:

"diplomatic representations and consular establishments of the Republic of Belarus;";

in subitem 1.50 of the word "the legislation on permanent basis" shall be replaced with words "according to this Code";

subitem 1.52 after the word to "entrepreneur" to add with the words "on the current purposes";

add Item with subitem 1.52-1 of the following content:

"1.52-1. the current financial year - year in which are performed budget implementation, creation and consideration of the budget statement for the next financial year and the medium-term financial program for the next financial year and planning period;".

2. In Article 3:

to exclude from subitem 1.4 of Item 1 of the word "The Republic of Belarus (Further — the Ministry of Finance)";

state Item 6 in the following edition:

"6. The regulations of the budget legislation containing in the international treaties of the Republic of Belarus which became effective are part of the budget legislation existing in the territory of the Republic of Belarus, are subject to direct application, except as specified, when follows from the international treaty that application of such regulations requires acceptance (edition) of interstate regulatory legal act, and are valid that regulatory legal act which expresses the consent of the Republic of Belarus to obligation for it the corresponding international treaty.".

3. In Article 8:

in Item 2 of the word "and conducting financial accounting and" shall be replaced with words ", conducting financial accounting and creation";

add Item 5 with the words "and activities of managers of budgetary funds";

subitem 8.5 of Item 8 after the word of "means" to add with words "guarantee funds and";

add Item 10 with the words "according to the legislation".

4. In Item 1 of Article 14 "budget" to replace the word with the word "state".

5. The second Item 1 of Article 21 to exclude part.

6. To add items 4 and the 5th articles 22 after the words "or size" with the words "and directions of use".

7. Add the Code with Article 22-1 of the following content:

"Article 22-1. Budget list of the budget of state non-budgetary fund

1. The budget list of the budget of state non-budgetary fund is constituted according to budget classification of the Republic of Belarus on the basis of the indicators of the budget of state non-budgetary fund approved by the legal act for the budget of state non-budgetary fund for the next financial year.

2. The budget list of the budget of state non-budgetary fund affirms the manager of means of state non-budgetary fund after adoption of the legal act for the budget of state non-budgetary fund for the next financial year in a month.".

8. In Article 23:

in Item 1:

in part two of the word "and budgets of these funds, with profit and loss budgets" shall be replaced with words ", budgets of these funds for the next financial year and budget list of the budget of state non-budgetary fund";

after part two to add Item with parts of the following content:

"Budget estimates of state non-budgetary funds are constituted on the basis of budget list of the budget of state non-budgetary fund.

The procedure for creation, consideration and approval of budget estimates of state non-budgetary funds, and also introduction of changes in them and (or) amendments is established by the Ministry of Finance if other is not established by legal acts for these funds.";

the third or fifth to consider parts respectively parts of the fifth or seventh;

add Item with parts eight and the ninth the following content:

"Opening and servicing by banks of accounts of the organizations, physical persons, including individual entrepreneurs, on the accounts opened by them for accounting of means of budgets of state non-budgetary funds, and also accomplishment of transactions with these means, execution of payment instructions on payment transfer in budgets of state non-budgetary funds are performed without collection of remuneration (payment).

Transfer of money on the current (settlement) accounts, deposits (deposits) and payment from these accounts of the pensions, benefits and other money payments made to citizens according to the legislation at the expense of means of state non-budgetary fund of social protection of the population of the Republic of Belarus are performed by banks without collection of remuneration (payment).";

in Item 2:

after part two to add Item with part of the following content:

"Along with the draft of the legal act for approval of the performance report of the budget of state non-budgetary fund for accounting financial year in the Government of the Republic of Belarus data on condition of debt on payments are represented to the budget of state non-budgetary fund, data on remaining balance of budget funds of state non-budgetary fund for the beginning and the end of accounting financial year and the explanatory note to the draft of the legal act for approval of the performance report of the budget of state non-budgetary fund for accounting financial year.";

the third or seventh to consider parts respectively parts of the fourth or eighth;

paragraphs two and third parts four after words of "performance reports of budgets of state non-budgetary funds for accounting financial year" to add with the words "and other documents specified in part three of this Item";

the sixth after words of "the President of the Republic of Belarus" to add part with the words "and Parliament of the Republic of Belarus".

9. In Article 23-2:

"the income and budgets expenses of state non-budgetary funds the current financial year" to add Item 1 after words with words ", the size and sources of financing of deficit or the size and the directions of use of surplus of budgets of state non-budgetary funds";

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