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Brief description of the most interesting legal acts which have been included
into the National Register of Legal Acts of the Republic of Belarus within the
last week.
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   October 6, 2003

   The Decision of the Ministry of Finance of the Republic of Belarus of September
17, 2003 No. 128 On Approving the Rules of Auditing Activity, Introducing Alternations
to Some Decisions of the Ministry of Finance of the Republic of Belarus and Recognizing
as Having No Force of the Decision of the Ministry of Finance of the Republic
of Belarus of May 28, 2001 No. 59 approved the rules of auditing activity Audit
Conclusion on Accounting (Financial) Reporting and the rules of auditing activity
Written Information (Report) of Audit Organization under the Results of Holding
an Audit. The purpose of the rules Audit Conclusion on Accounting (Financial)
Reporting is to establish single requirements to the form and content of audit
conclusion drawn up under the results of independent inspection of accounting,
accounting (financial) reporting and other documents and on compliance of their
economic transactions with legislation. The purpose of the rules Written Information
(Report) of Audit Organization Under the Results of Holding an Audit is to establish
single requirements to content, form and procedure of preparation of written
information (report) under results of audit.

   The Decision of the Ministry of Finance of the Republic of Belarus of September
24, 2003 No. 130 On Establishing Prices for Precious Metals in Articles and
Scrap Being Bought at Natural Persons (Except for Sale and Purchase by Banks
and Non-Bank Credit and Financial Organizations of Precious Metals in the Form
of Bars and Coins at Natural Persons) approves the Pricelist for buying precious
metals at natural persons. According to the Pricelist depending on the standard
the price for gold differs form 7517 Belarusian rubles per gram up to 19203 rubles
per gram, silver  from 198 rubles per gram up to 254 rubles.

   The Decision of the Ministry on Taxes and Dues of September 17, 2003 brings
in an amendment to the Regulation on Application of Economic Sanctions approved
by the Decision of the State Tax Committee on May 31, 2000 No. 50. The amendment
concerns application of economic sanctions and fines for groundless reflection
of turnover of goods (works, services) freed from the tax that led to extra calculation
of VAT.
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(c) National Center of Legal Information of the Republic of Belarus 2002

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