Main > NGO Law > Reports to the state agencies


Tax-returns
Public associations, which have an object for taxation, shall as any other legal entities, within the period set by legislation (monthly - except for real estate tax, which shall be calculated quarterly)  submit relevant tax-returns (declarations) to the tax authorities. If the association does not have the object for taxation/dues (except for VAT) for the relevant taxation or calculation period, the association shall inform the tax agency (in place of its registration for taxation purposes) on the absence of the taxation object. The information shall be submitted into the tax agency within the period set forth for submitting tax-returns (calculations).

Accounting reports
Accounting report is a system of indexes which reflect material and financial state of the association on a certain reporting date and financial results of its activity for the reporting period.
Accounting reports shall be compiled in accordance with legislation of the Republic of Belarus and shall provide authentic and complete idea of material and  financial state of the organization and of financial results of its activity.
The organization shall compile monthly, quarterly and annual accounting reports, and the total amounts shall increase from the beginning of the reporting year - if the different procedure is not set by the legislation of the Republic of Belarus. Monthly and quarterly accounting reports are interim.
Accounting reports shall provide:

  • complete reflection of all economic operations and results of the inventory of property and obligations;
  • identity of the data of analytical calculation with the data of synthetic stock-taking for the reporting period, as well as identity of indexes of accounting reporting with the data of synthetic and analytical stock-taking.

Failure to observe these conditions shall be regarded as wrong compiling of accounting reports.

Non-commercial organizations which do not conduct business activity and do not have (except for alienated property) circulation for sales of merchandise and provided services, shall submit in the reductive version of the accounting report on the results of the reporting year:

  • accounting balance;
  • report on profits and damages;
  • report on special-purpose use of finances received.

Accounting reports of non-commercial organizations, which conduct business activity, shall be composed of:

  • accounting balance;
  • report on profits and damages;
  • amendments if they are provided by law;
  • explanatory note.

Accounting reports shall be compiled for the reporting year. For all organizations, a reporting year is the same as a calendar year - from January 1 till December 31. For newly created organizations, a reporting year starts with the date of their state registration, establishment or creation and lasts till December 31. 
Organizations shall handle accounting reports within the following periods:

  • quarterly reporting - within 30 days after the quarter is over;
  • annual reporting - within 90 days after the year is over.

Agencies of state administration may to correct the deadlines for submission of quarterly and annual accounting reporting.

Statistical accounting
On the basis of the Law of the Republic of Belarus No.18-Ç "On state statistics" adopted on 17.02.1997, the Ministry of Statistics and Analysis ruled out that the public associations shall submit the reports for certain activities, or if they have people employed, or have arrears of wages, basic funds, or conduct financial transactions, etc. For example, public associations shall voluntarily provide the following reports into the statistics agencies:

  • Public associations which have people employed shall provide data on all listed employees and on the average number of listed employees, on staff engaged into activities of the association, on the rotation of employees (data on employment and dismissal from work ), on wages fund and average monthly wage (statistical labor accounting), (Resolution of the Ministry on Statistics and Analysis No.96 "On approval of patterns of state statistical labor accounting" adopted on 28.06.2004);
  • Public associations, which owe or rent vehicles shall submit a "Report on availability and use of vehicles" into the statistics agencies (Resolution of the Ministry on Statistics and Analysis No.62 "On the approval of a pattern of state statistic accounting 1-òð(øîñ) Report on availability and use of vehicles and recommendations for filling it in" adopted on 12.05.2004);
  • Public associations with checking (calculation) banking account shall submit a "Report on spending the finances" into statistics agencies (Resolution of the Ministry on Statistics and Analysis No.7 "On approval of the pattern of state statistical accounting 1-f Report on spending the finances and recommendations for filling it in" adopted on 19.02.2004) and etc.

Reports on the use of  international technical aid
According to Belarusian legislation in force, public associations shall submit into the Ministry of Economics of the Republic of Belarus semi-annual reports on implementation of projects (programs) filed in compliance with set patterns, for the organization of the supervision over the use of international technical aid. Reports shall be submitted by June 15 and January 15 of each year.
Within a month after the completing the project (program), the recipient shall submit a final report into the Ministry of Economics of the Republic of Belarus.

Reports on the use of foreign gratuitous aid
Recipients of foreign financial grants shall submit into the Department a report on the use (distribution) of the foreign grant within a month after the day of receiving the certificate.

Reports on the use of subsidies for public associations
In accordance with the Law of the Republic of Belarus No.305-Ç "On state support to youth and child public associations" adopted on 9.11.1999, youth and child public associations enjoying state support and receiving financing shall submit financial reports into the Republican Agency of State Administration on Youth Matters or into the local executive or administrative agency.
For now, Belarusian legislation does not provide other types of reporting to be submitted to the state agencies.



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