RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 14, 2017 No. 527

About modification and amendments in resolutions of Council of Ministers of the Republic of Belarus

Council of Ministers of the Republic of Belarus DECIDES:

1. Make changes and additions to the following resolutions of Council of Ministers of the Republic of Belarus:

1.1. The regulations on accounting treatment for tobacco products by means of metering devices of finished goods approved by the resolution of Council of Ministers of the Republic of Belarus of January 20, 2005 No. 62 (The national register of legal acts of the Republic of Belarus, 2005, No. 18, 5/15496; 2008, No. 82, 5/27435; 2008, No. 239, 5/28460) to be reworded as follows it (is applied);

1.2. in the resolution of Council of Ministers of the Republic of Belarus of October 28, 2005 No. 1194 "About some questions of accounting of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol using products metering devices" (The national register of legal acts of the Republic of Belarus, 2005, No. 174, 5/16698; 2006, No. 93, 5/22430; 2007, No. 55, 5/24780; 2009, No. 175, 5/30205; National legal Internet portal of the Republic of Belarus, 03.10. 2013, 5/37848):

to add the name and Item 1 with the words "and alcohol";

To be reworded as follows the accounting treatment for alcoholic, non-food alcohol-containing products and non-food ethyl alcohol using products metering devices approved by this resolution it (is applied);

1.3. from the single list of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs, the Council of Ministers of the Republic of Belarus approved by the resolution of February 17, 2012 No. 156 "About approval of the single list of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs, entering of amendment into the resolution of Council of Ministers of the Republic of Belarus of February 14, 2009 No. 193 and recognition voided some resolutions of Council of Ministers of the Republic of Belarus" (National register of legal acts of the Republic of Belarus, 2012, No. 35, 5/35330), to exclude Item 24.19.

2. This resolution becomes effective in three months after its official publication.

The Resolution of Council of Ministers of the Republic of Belarus of January 20, 2005 is approved No. 62

(in edition of the Resolution of Council of Ministers of the Republic of Belarus of July 14, 2017 No. 527)

Regulations on accounting treatment for tobacco products by means of metering devices of finished goods

Chapter 1. General provisions

1. Are determined by this Provision accounting treatment for the made tobacco products by means of metering devices of finished goods (further - control accounting of tobacco products), procedure for installation, operation, technical and metrological servicing of metering devices of finished goods (further - metering devices), and also technical requirements to metering devices are established.

2. For the purposes of this provision the following terms and their determinations are used:

fiscal memory - the complex of software and hardware as a part of metering devices providing not adjusted daily registration (on a shift basis) and non-volatile long-term storage of fiscal data;

fiscal data - information on the made tobacco products and other information fixed in fiscal memory of the operational and confided metering devices, which is subject to long-term storage and protection against unauthorized changes and access.

3. Action of this provision extends to the organizations irrespective of pattern of ownership performing tobacco products manufacture (further - the organizations - tobacco product manufacturers).

Chapter 2. Accounting treatment for tobacco products

4. Control accounting of tobacco products is performed according to requirements of the Decree of the President of the Republic of Belarus of December 17, 2002 No. 28 "About state regulation of production, turnover and consumption of tobacco raw materials and tobacco products" (The national register of legal acts of the Republic of Belarus, 2002, No. 143, 1/4234) for the purpose of control of reliability of primary (shop) accounting of the made tobacco products.

5. The organizations - tobacco product manufacturers shall use metering devices in case of tobacco products manufacture.

6. The head of the organization - the tobacco product manufacturer:

appoints persons responsible for control of technical condition of metering devices and documentary registration of results of control accounting of tobacco products;

no later than one working day following behind day of establishment of the facts of exceeding of admissible size of discrepancy of the made tobacco products this control and primary (shop) accounting, failure of metering devices, unauthorized intervention in their work, damages of verification marks, control facilities reports about it in writing in inspectorate of the Ministry of Taxes and Tax Collection for the place of statement of the organization - the tobacco product manufacturer on accounting (further - inspection of the Ministry of Taxes and Tax Collection), and also takes measures for elimination and the prevention of such facts;

provides necessary maintenance of metering devices, their timely repair and the direction in actual fact;

provides control accounting of tobacco products, and also storage and transfer of fiscal data according to requirements of this provision.

7. For the purpose of implementation of control accounting of tobacco products by the organizations - tobacco product manufacturers in all workshops (sites) of packaging:

persons responsible for observance of service conditions of metering devices and documentary registration of results of control accounting of tobacco products are determined;

the corresponding training of persons performing control accounting of tobacco products is provided.

According to requirements of this provision the organizations - tobacco product manufacturers develop work instructions on operation of metering devices and documentary registration of results of control accounting of tobacco products.

8. Giving of products in case of the switched-off power supply of metering devices is prohibited and shall be blocked by the gate-type device. For this purpose power-supply circuits of metering devices and the gate-type valve become isolated on the separate switch with sealing of its case by the commission of the organization - the tobacco product manufacturer, consisting of five people. Upon termination of sealing the statement in any form of the sealing fact with indication of date, time of sealing, positions and surnames of persons which are present at it is drawn up.

9. Control accounting of tobacco products is performed by means of removal of fiscal data from fiscal memory of metering devices of tobacco products and registration of such results of control accounting of tobacco products on form yielded in the magazine of registration according to appendix (further - the magazine). Pages of the magazine shall be numbered, and the magazine is strung together and under seal the organizations - the tobacco product manufacturer.

Removal of fiscal data and their logging are made:

upon termination of each working shift;

when carrying out extraordinary (control) assessment of reliability of accounting of tobacco products by the workers responsible for control of technical condition of metering devices and documentary registration of results of control accounting of tobacco products;

in case of maintenance of metering devices;

before carrying out checking of metering devices;

in case of failure detection of the metering device;

for January 1 of the year following reporting;

when filling memory size of chips of fiscal memory of metering devices more than for 95 percent;

in case of need cleanings (zeroing) of the metering devices this to fiscal memory;

in case of repair of the metering device, including when replacing the block of fiscal memory of the metering device, chip of fiscal memory of the metering device;

during the replacing, the termination of use of metering devices, including in case of their alienation, transfer into the ownership, economic maintaining or operational management to other legal entity;

in case of suspension, cancellation of special permission (license) for implementation of the corresponding type of activity, and also its cancellation;

in case of acceptance by the organization - the tobacco product manufacturer of the decision on the termination of activities for tobacco products manufacture;

when conducting check of the organization - the tobacco product manufacturer concerning observance of tax and (or) other legislation.

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