This Law defines the legal status, conditions for creating, activity, reorganization and liquidation of the peasant (farm) economy, rights and obligations of its members.

 

CHAPTER 1

GENERAL PROVISIONS

 

Article 1. Peasant concept (farm) economy

 

1. Peasant (farmer) an economy is a commercial organization, created by one citizen (members of the same family), contributed (contributed) property contributions, for carrying out entrepreneurial activities for the production of agricultural products, as well as its processing, storage, transportation and sale, based on his (them) personal labor participation and use of the land, provided for these purposes in accordance with the legislation on the protection and use of land (Further – farm).
2. The farm owns the property, transferred as a contribution to the statutory fund of a farm by its founders (members of), as well as property, produced and acquired by a farm in the course of its activities.
3. Farm members have binding rights with respect to that farm.

 

Article 2. Legislation of the Republic of Belarus on farming

 

1. Relationship, associated with the creation and operation of a farm, governed by this Law, acts of the President of the Republic of Belarus, civil law, legislation on the protection and use of land and other legislation.
2. If an international treaty of the Republic of Belarus establishes other rules, than those, which are contained in farming legislation, then the rules of the international treaty apply.

 

Article 3. State support and guarantees for the activities of farms

 

1. Farms, in which the proceeds from the sale of their own produced or produced and processed products of their own crop production (except flowers and ornamental plants), livestock (except fur farming), fish farming and beekeeping is at least 50 percent of total revenue for the previous financial year, as well as newly created farms (within the first year from the date of their creation) state support is provided at the expense of the republican and local budgets in the manner and form, provided by law. These farms are provided with state support in the field of material and technical supply., acquisitions (including under a finance lease (leasing)), repair and maintenance of agricultural machinery and equipment, land reclamation and soil liming, plant protection, seed production, veterinary and breeding, scientific services and in other areas on an equal basis with other agricultural producers.
2. Farms have equal rights with other agricultural producers to supply goods for state needs in accordance with the law.

 

Consultant Plus: note. On the issue, concerning the provision of land plots to peasant (farmer) farms, cm. Code of the Republic of Belarus dated 23.07.2008 N 425-Z.

3. Determination of boundaries of land plots, provided for farming, development of projects for on-farm land management of farms, paperwork, certifying the rights to land, carried out by government organizations, subordinate to the State Committee on Property of the Republic of Belarus, OK, established by the legislation on the protection and use of land, at the expense of, allocated for these purposes from the republican budget.

(in order. Laws of the Republic of Belarus from 09.07.2007 N 247-Z, from 31.12.2009 N 114-Z, from 01.07.2010 N 154-Z)

4. The President of the Republic of Belarus may establish other conditions and forms of state support and guarantees for the activities of farms.
5. Within the territory of, where there are no production infrastructure facilities, the district executive and regulatory body provides the primary arrangement of the farm through the construction of roads, radio lines- and power transmission, water supply facilities, gas supply, telephone communication and other facilities, as well as land reclamation at the expense of, allocated for these purposes from the republican and local budgets in accordance with the legislation.

 

CHAPTER 2

FARM ESTABLISHMENT

 

Article 4. The right to establish a farm

 

Clause requirements 1 articles 4 do not apply to citizens, members of farms, established before 4 February 2006 of the year (paragraph 1 articles 34 of this document).

1. Capable citizens of the Republic of Belarus have the right to create a farm, foreign citizens and stateless persons, permanently residing in the territory of the Republic of Belarus.
2. Preemptive right to establish farms on land plots, withdrawn from liquidated and reorganized agricultural organizations, have members (workers) these agricultural organizations.
3. The decision to create a farm is drawn up by the minutes of the meeting of the founders of the farm (except in cases of creation of a farm by one citizen).

 

Article 5. Farm charter

 

1. The farm operates on the basis of the charter, which indicates:

farm name, which should contain words “peasant (farm) economy” or “farm” or “peasant farm”;

information about the head and other members of the farm (surname, given name, patronymic, document data, identity, place of residence);

(in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

location of the farm;

farm goals;

the size of the authorized capital of a farm, the amount of contributions to the authorized capital of its members, composition, terms and procedure for their introduction;

the size of the shares of members of the farm in its authorized capital;

the procedure for the formation of farm property and the conditions for its disposal;

the procedure for labor participation of members of a farm in the activities of a farm;

procedure for distribution of farm profits;

rights and obligations of farm members;

the procedure for joining the members of the farm of new members, withdrawal and exclusion from the membership of the farm;

farm management procedure, its elimination.

(in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

The charter of a farm may also contain other provisions that do not contradict the legislation., associated with the characteristics of the farm.

2. The charter of the farm is approved by the decision of the meeting of the founders of the farm, which is drawn up by the minutes of the meeting of the founders of the farm. The minutes of the meeting of the founders of the farm are signed by all the founders of the farm.

In the case of the creation of a farm by one citizen, the charter of the farm is approved by this citizen (head of the farm).

 

Consultant Plus: note. On the issue, concerning the procedure for changing the constituent documents of legal entities, cm. paragraph 3 articles 48 Civil Code of the Republic of Belarus.

3. Changes are made to the charter of the farm and (or) additions ok, established by civil law, in case of a change in the provisions of clause 1 of this article, and also in other cases, stipulated by legislative acts.

(in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

 

Article 6. The authorized capital of the farm

 

1. When creating a farm, its authorized capital is formed in the manner, established by this Law, other legislation and the charter of the farm.

(in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

2. The authorized capital of the farm is formed from the value of the contributions of the founders (members) farms.

A contribution to the authorized capital of a farm can be owned by the founders (members) farm ownership (including common property) things, including money and securities, other property, including property rights or other alienated rights, of value.

(in order. Law of the Republic of Belarus from 15.07.2008 N 397-Z)

The assessment of the value of a non-monetary contribution to the authorized capital of a farm is subject to examination in cases and in the manner, provided by law.

(in order. Law of the Republic of Belarus from 15.07.2008 N 397-Z)

Property cannot be contributed to the charter capital of a farm, if the right to alienate this property is limited by law, contract or owner.

3. Excluded.

(P. 3 excluded. – Law of the Republic of Belarus from 09.11.2009 N 55-Z)

4. Attracted funds cannot be used to form and increase the size of the authorized capital of a farm..
5. The authorized capital of the farm is divided into shares, except for cases of creation of a farm by one citizen. Share of the founder (member) farm in the authorized capital is determined as a percentage or as a fraction. The size of the share of the founder of the farm at the time of the formation of the authorized capital of the farm is equal to the ratio of the value of his contribution to the authorized capital to the size of the authorized capital of the farm.

Founder's share value (member) farm in farm property is equal to part of the net asset value of the farm, proportional to the size of its share in the authorized capital of the farm.

6. In case of contributing property to the charter capital of a farm, owned by the founders (members) farm on common ownership, the size of the shares of the members of the farm is considered equal, unless otherwise provided by the charter of the farm.
7. Reduction of the authorized capital of a farm is allowed after notification of all its creditors. The latter have the right in this case to demand early termination or fulfillment of the obligations of the farm and compensation for losses.
8. An increase in the authorized capital of a farm is allowed after all its founders have contributed (members of) contributions to the authorized capital in full.

The increase in the authorized fund can be carried out at the expense of the property of the farm, additional contributions to the statutory fund of members of the farm and (or) through contributions to the statutory fund of citizens, admitted to the members of the farm as new members.

With an increase in the authorized capital of a farm at the expense of the property of the farm, the size of the share of a member of the farm can be changed taking into account the contribution to the authorized capital and (or) personal labor participation of a member of the farm in his activities by decision of the general meeting of members of the farm.

 

Article 7. State registration of a farm

(in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

 

1. A farm is considered established from the date of its state registration..
2. State registration of a farm is carried out in accordance with legislative acts.

For the purposes of state registration, the location of a farm may be a residential building (apartment, House), owned by the head of the farm (including on the right of shared or joint ownership) or which is his permanent residence (excluding residential premises of the state housing stock).

 

CHAPTER 3

MEMBERSHIP IN A FARMER

 

Article 8. Farm members

 

Clause requirements 1 articles 8 do not apply to citizens, members of farms, established before 4 February 2006 of the year (paragraph 1 articles 34 of this document).

1. The members of the farm can be capable citizens, family members.

For the purposes of this Law, family members are spouses, their parents (adoptive parents), children (including adopted), brothers and sisters, spouses and children of these persons, as well as other persons, recognized by family members in accordance with the laws on marriage and family.

2. Farm membership remains, unless otherwise provided by the charter of the farm, for members of the farm, who cannot take personal labor participation in the activities of the farm in connection with:

retirement due to age or disability – for life;

transition to work in an elective position, conscription military service, undergoing alternative service, full-time training in educational institutions, providing higher, secondary specialized and vocational education, – for the period of work in an elective position, conscription military service, alternative service, full-time training in such educational institutions.

(in order. Law of the Republic of Belarus from 09.01.2017 N 19-Z)

 

Article 9. Grounds for changing the membership of a farm

 

Changes in the composition of members of a farm can be carried out on the following grounds:

adoption of a new farm member, including as a result of the assignment of a share (parts of it) a member of a farm in the authorized capital of a farm;

withdrawal of a member of a farm from a member of a farm;

exclusion of a member of a farm from a member of a farm;

death of a farm member or being declared deceased.

 

Article 10. Acceptance of a new member of the farm as a member of the farm

 

Citizen, compliant, set out in paragraph 1 articles 4 and paragraph 1 articles 8 of this Law, can be accepted as a member of the farm by decision of the general meeting of members of the farm or the head of the farm (in case of creation of a farm by one citizen) subject to making a contribution to the statutory fund of the farm, and also as a result of the assignment of a share (parts of it) a member of a farm in the authorized capital of a farm in the order, established by the charter of the farm.

 

Article 11. Withdrawal and exclusion of a member of a farm from a member of a farm

 

1. A member of a farm has the right to withdraw from members of a farm at any time, regardless of the consent of other members of the farm, subject to their prior notification in the manner and terms, established by the charter of a farm, but no later than one month before leaving the farm.
2. A member of a farm may be expelled from the membership of a farm on the basis of a decision of the general meeting of members of a farm in case of non-fulfillment or improper fulfillment of duties, provided by this Law, other legislative acts or the charter of a farm, declaring him incompetent, disabled or missing, as well as for other reasons, established by the charter of the farm.

 

Article 12. The procedure for making settlements upon withdrawal or exclusion of a member of a farm from the membership of a farm

 

1. When a member of a farm leaves or excludes a member of a farm, he or she has the right to receive the value of his share in the property of the farm., as well as part of the profit, determined in accordance with the provisions of article 17 of this Law.
2. Due to the citizen, left or expelled from the members of the farm, the value of a share in the property of a farm is determined by the balance sheet, drawn up at the time of its disposal, and the part of the profit due to him – on the day of settlement with him. Payment of the cost of a share and part of the profit to a citizen, left or expelled from the members of the farm, produced at the end of the financial year, in which he left or was expelled from the membership of the farm, up to 12 months from the date of filing the application for withdrawal or the decision to exclude, unless another period is provided for by the charter of the farm.

 

Article 13. Change in the composition of the members of the farm in the event of the death of a member of the farm or is declared deceased

 

1. If a member of a farm dies or is declared dead, his heir (heirs) can be accepted as a member of the farm by decision of the general meeting of members of the farm.

In the event of the death of a farm member, if his heirs by will are a legal entity of the Republic of Belarus or an administrative-territorial unit of the Republic of Belarus, they are paid the value of the inherited share in the order, provided for in article 12 of this Law.

In the event of the death of the head of the farm, created by one citizen, his heir (heirs), expressed (have expressed) desire to farm, recognized as a member (members of) this farm.

If the heir refuses (heirs) from becoming a member of a farm or when a general meeting of members of a farm makes a decision to refuse to accept an heir (heirs) to the members of the farm, settlements with him (with them) produced ok, provided for in article 12 of this Law.

2. In case of cancellation by the court of the decision to declare the citizen dead, the decision on the membership of the heir (heirs) such a person is adopted by the general meeting of members of the farm.

 

Article 14. Rights and obligations of members of a farm

 

1. Farm members have the right:

participate in the management of farm activities in the manner, established by this Law and the charter of the farm;

receive information about the activities of the farm, including about his income and expenses, get acquainted with its charter, accounting documents and other documents in the order, established by the charter of the farm;

participate in the distribution of profits, received by the farm;

get some profit in order, established by this Law and the charter of the farm;

receive remuneration for work in monetary units and (or) in kind, have daily and weekly rest, labor and social leave in accordance with labor legislation;

sell or otherwise cede your share (part of it) in the authorized capital of the farm in order, established by the charter of the farm;

purchase from members of the farm in priority order over other citizens (non-farm members) share (parts) in the authorized capital of a farm;

withdraw from the members of the farm, regardless of the consent of its other members in the manner, established by this Law and the charter of the farm, and get the value of your share in the property of the farm, as well as the part of the profit due;

receive part of the property in the event of liquidation of a farm, remaining after settlements with creditors, or its value in proportion to its share in the authorized capital of the farm, and also taking into account their personal labor participation, unless a different procedure is provided for by the charter of the farm.

Farm members in accordance with labor protection legislation, social protection and social insurance have the right to labor protection, social insurance, pension benefits and guarantees in case of occupational disease, work injury, disability and job loss.

(in order. Law of the Republic of Belarus from 06.07.2009 N 37-Z)

Farm members may have other rights, provided by legislative acts and the charter of the farm.

2. Farm members are obliged:

form the authorized capital of the farm in the manner and terms, provided by the legislation and the charter of the farm;

take personal labor participation in the activities of the farm, except cases, under paragraph 2 articles 8 of this Law or the charter of the farm;

do not disclose information, a commercial secret of a farm;

comply with the requirements of the charter of the farm and comply with decisions of its management bodies, conforming to this Law, other acts of legislation and the charter of a farm.

Farm members have other responsibilities as well, provided by legislative acts and the charter of the farm.

 

CHAPTER 4

FARMING PROPERTY

 

Article 15. Composition of farm property

 

1. The farm can own the necessary for the production of agricultural products, as well as its processing, store, transportation and sale of plantations, household and other buildings, reclamation and other structures, productive and working cattle, bird, agricultural and other machinery and equipment, vehicles, inventory, property of private unitary enterprises, created by the farm, other property, farm-acquired, as well as property rights belonging to a farm or other alienable rights, of value.

(in order. Law of the Republic of Belarus from 15.07.2008 N 397-Z)

2. Fruit, products and income, obtained as a result of farm activities, are the property of this farm.

 

Article 16. Sources of formation of farm property

 

1. Sources of formation of farm property can be:

contributions to the authorized capital of a farm;

income, received from the sale of manufactured and processed agricultural products, as well as from other types of economic activities, not prohibited by law;

other sources, not prohibited by law.

2. Organizations and individual entrepreneurs have the right to transfer unused buildings to farms, structures, agricultural machinery and equipment for rent with their subsequent redemption and postponement of the beginning of the payment of rent for a period of up to three years.

 

Article 17. Distribution of farm profits

 

1. The profit of the farm is distributed at the end of the financial year among its members by decision of the general meeting of the members of the farm in proportion to the shares in the authorized capital of the farm and (or) personal labor participation of members of the farm in its activities.
2. The charter of a farm may establish a different procedure for the distribution of profits of a farm..

 

Article 18. Farm responsibility

 

1. The farm is liable for its obligations with all property belonging to it.
2. Members of the farm are not liable for the obligations of the farm, and the farm is not responsible for the obligations of the members of the farm, except cases, provided by law.

 

CHAPTER 5

FARM MANAGEMENT

 

Article 19. Farm management bodies

 

1. Farm management, which has two or more members, hold a general meeting of members of the farm and the head of the farm.

The general meeting of members of the farm is the highest governing body of the farm..

The head of the farm is the executive body of the farm.

2. In a farm, created by one citizen, the head of the farm is the supreme governing body, who has the right to resolve all issues, farming related activities.

 

Article 20. General meeting of members of the farm

 

1. The exclusive competence of the general meeting of members of the farm includes:

making changes and (or) additions to the charter of a farm;

change in the size of the statutory fund of a farm;

admission to the membership of the farm, exclusion of farm members from farm members, including deciding on the membership of the heir (heirs) citizen, declared dead, in case of cancellation by the court of the decision to declare this citizen dead;

election to the position of the head of the farm and his dismissal from this position in cases, under paragraph 7 articles 21 of this Law;

approval of annual reports and balance sheets of the farm, distribution of farm profits;

making a decision on the reorganization or liquidation of a farm;

other issues, referred by legislative acts and the charter of the farm to the exclusive competence of the general meeting of members of the farm.

questions, attributed to the exclusive competence of the general meeting of members of the farm, cannot be transferred by the general meeting of the members of the farm for the decision of the head of the farm.

2. Each member of the farm has the right to attend the general meeting of the members of the farm., take part in the discussion of issues on the agenda and vote when making decisions.

Each farm member at the general meeting of farm members has one vote, unless otherwise provided by the charter of the farm.

3. The general meeting of members of the farm is empowered to make decisions only if at least two-thirds of all members of the farm are present., unless otherwise provided by the charter of the farm.

The decision is taken by a simple majority of votes.. In case of equality of votes of members of the farm, the decision is considered adopted, voted for by the head of the farm. The charter of a farm may provide for a different procedure for making decisions.

Decisions of the general meeting of members of the farm are drawn up in minutes, which are signed by the members of the farm attending it.

 

Article 21. Head of the farm

 

1. The head of the farm is one of the founders (members) farms, elected to this position by the meeting of the founders of the farm or by the general meeting of the members of the farm and specified in the charter of the farm.

The head of the farm is accountable to the general meeting of the members of the farm.

2. If a farm is created by one citizen, the head of the farm is that citizen..
3. The head of a farm cannot be at the same time the head of another commercial organization.
4. The head of the farm must meet the requirements, set out in paragraph 1 articles 4 and paragraph 1 articles 8 of this Law.

 

Consultant Plus: note. WITH 1 january 2018 years according to subparagraph 1.3 paragraph 1 Decree of the President of the Republic of Belarus from 31.08.2017 N 311 head of the peasant (farm) farms have the right to personally keep a book of income and expenses of the (farm) economy. Moreover, the requirements, provided for in the second paragraph of clause 3 articles 8 Law of the Republic of Belarus from 12.07.2013 N 57-C, do not apply to the head of the peasant (farm) economy.

5. The head of the farm acts on behalf of the farm without a power of attorney, including representing his interests in relations with state bodies, citizens and legal entities, makes transactions on behalf of the farm, issues powers of attorney for the right of representation on behalf of the farm, manages the property of the farm, is the employer of persons, working on a farm under an employment contract, exercises other powers, not attributed by this Law or the charter of the farm to the exclusive competence of the general meeting of members of the farm.
6. In case of temporary disability or absence (no more than four months in a row) the head of the farm, by decision of the general meeting of the members of the farm, the head of the farm may authorize him to perform his duties on the basis of a power of attorney of one of the members of the farm.
7. In case of temporary disability or long absence (more than four months in a row), refusal to fulfill the duties of the head of the farm, withdrawal or exclusion from the membership of the farm or death of the head of the farm by the decision of the general meeting of the members of the farm, a new head of the farm is elected.
8. If farming is carried out by one citizen, then in case of temporary disability or absence (but not more than four months in a row) he can authorize him to fulfill his duties on the basis of a contract of assignment or a contract of trust management of the property of a capable citizen.

 

CHAPTER 6

FARMING ACTIVITIES

 

Consultant Plus: note. On the issue, concerning the conclusion of an agreement between the peasant (farmer) economy and the regional executive committee on the development of agricultural production, cm. Decree of the President of the Republic of Belarus from 01.04.1998 N 193.

Article 22. Farm activities

 

1. The main activities of the farm are the production of agricultural products using the land plot, provided for these purposes, as well as processing, storage, transportation and sale of agricultural products produced by him. The farm has the right to carry out other types of activities, not contradicting the legislation.

(in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

2. In cases, provided by law, certain types of activities can be carried out by a farm only on the basis of a special permit (licenses).
3. The farm has the right to carry out foreign economic activity in accordance with the legislation.

 

Article 23. Sale of farm products

(in order. Law of the Republic of Belarus from 17.07.2018 N 132-Z)

 

1. The farm has the right to dispose of the products it produces and sell it at its discretion in accordance with the concluded contracts.
2. When selling agricultural products, as well as in the process of its production, processing, storage and transportation, the farm is obliged to comply with the requirements of the legislation in the field of sanitary and epidemiological welfare of the population, unless otherwise provided by acts of the President of the Republic of Belarus, legislative requirements in the field of ensuring the quality of food raw materials and food products and their safety for human life and health, requirements of technical regulations of the Republic of Belarus, technical regulations of the Customs Union, Of the Eurasian Economic Union and other international legal acts, constituting the law of the Eurasian Economic Union.

 

Article 24. Participation of farms in the creation of commercial and non-commercial organizations

 

1. Farms can create unitary enterprises, be founders (participants) business partnerships and companies, members of consumer cooperatives.
2. Farms in order to coordinate their business activities, representation and protection of common property interests may, by agreement between themselves, create associations in the form of associations or unions.

 

Article 25. The participation of the farm in financial and credit relations

 

1. The farm has the right to receive credit and borrowed funds in accordance with the law.
2. As a security for the fulfillment of obligations under a loan agreement, a farm can use a pledge of its property, including crop harvest, as well as a pledge of the right to lease property.
3. Farms can be provided with soft loans within the funds of the republican budget, directed for this purpose, with payment of interest for their use in the amount of not more than half of the refinancing rate of the National Bank of the Republic of Belarus starting from the second year after receiving a loan.
4. The farm has the right to open the current (calculated) and other accounts for keeping funds, implementation of settlement and (or) cash and other transactions in accordance with the legislation.

 

Article 26. Abolished.

(article 26 expired. – paragraph 2 articles 34 of this Law)

 

Consultant Plus: note. WITH 1 january 2018 years according to subparagraph 1.1 paragraph 1 Decree of the President of the Republic of Belarus from 31.08.2017 N 311, peasant (farmer) economy, who are payers of the single tax for agricultural producers, has the right to keep accounting records, associated with activities for the production of agricultural products in the ledger of income and expenses of the peasant (farm) economy, with 1 January of the year, next year, in which the conditions are met, established by this Decree.

Article 27. Accounting and reporting in farms

 

Features of accounting for income and expenses of farms, as well as the procedure for drawing up and submitting accounting, tax, statistical and other reporting are established by law.

 

Article 28. Labor relations in a farm

 

1. The head of the farm concludes labor contracts with the members of the farm in accordance with labor legislation.
2. If necessary, persons may be involved under a labor or other contract to perform work on a farm., non-farm members, in compliance with legal requirements.
3. On members of the farm and other persons, working on a farm under an employment contract, if work in a farm is their main, work books are kept in order, established by labor legislation.

 

Article 29. Dispute Resolution, farming related activities

 

Disputes, farming related activities, resolved in court.

 

CHAPTER 7

REORGANIZATION AND LIQUIDATION OF FARMING

 

Article 30. Farm reorganization

 

1. The farm can be reorganized by the decision of the highest governing body of the farm, and also in other cases, stipulated by legislative acts.

The reorganization of the farm is carried out in the manner, provided for by civil law and the charter of the farm.

2. Members of the newly formed farm as a result of the reorganization must meet the requirements, set out in paragraph 1 articles 4 and paragraph 1 articles 8 of this Law.

 

Article 31. Liquidation of a farm

 

1. Liquidation of a farm is carried out on the grounds and in accordance with the procedure, stipulated by legislative acts.

(P. 1 articles 31 in order. Law of the Republic of Belarus from 09.11.2009 N 55-Z)

2. Disputes on the liquidation of a farm are resolved in court, considering economic cases.

(in order. Law of the Republic of Belarus from 17.07.2018 N 132-Z)

 

Article 32. Distribution of property of a farm among its members in case of liquidation of a farm

 

Property of a liquidated farm, remaining after satisfaction of creditors' claims, distributed among its members in proportion to their shares in the authorized capital of the farm, and also taking into account their personal labor participation, unless a different procedure is provided for by the charter of the farm.

 

CHAPTER 8

FINAL PROVISIONS

 

Article 33. Bringing the constituent documents of farms in line with this Law

 

Farms within a year after the entry into force of this Law are obliged to bring their constituent documents in accordance with this Law.

 

Article 34. Transitional provisions

 

1. Requirements, set out in paragraph 1 articles 4 and paragraph 1 articles 8 of this Law, do not apply to citizens, members of farms, created before the entry into force of this Law.
2. Article 26 of this Law is valid until the entry into force of the Special Part of the Tax Code of the Republic of Belarus.

 

Chairman of the Supreme Council

The Republic of Belarus

N. Dementey