In connection with the adoption of Decree of the President of the Republic of Belarus of April 24, 2020 No. 143 "On Support of the Economy", which extends its effect to relations that arose from April 1, 2020, the following action algorithm is proposed.
If additional agreements were concluded for existing lease agreements before the Decree came into force, in accordance with which the rental payment amount was recalculated from April 1, 2020, taking into account the size of the basic rental value established by the resolution of the Council of Ministers of the Republic of Belarus of March 20, 2020 No. 162, it is necessary to conclude an additional agreement fixing the rental payment amount established before April 1, 2020, for the period until September 30, 2020.
If the rental payment amount in lease agreements was fixed only in basic rental values, no changes are required to such agreements.
Rental payment, in the period from April 1 to September 30, 2020, including rental payment for March 2020, as well as rental payment arrears paid after March 31, 2020, should be determined based on the basic rental value of 16 rubles 90 kopecks.
If the rent for March and April 2020 was paid after April 1, 2020, taking into account the increased basic rent amount, the excess rent is not refunded, but is credited towards subsequent payments.
A deferral of rent payment (reimbursement to the lessor of accrued depreciation, land tax or land lease, property tax) is granted upon application of the tenant (borrower) from the month of the last payment made by him, but not earlier than April 1, 2020.
If the rent calculated with the increased basic rent amount was not paid by the tenant, he has the right to indicate in the application the period for granting him a deferral from April 1, 2020. In this case, penalties for late payment of rent do not apply.
Please note that in accordance with the Decree, the application for a rent payment deferral must also specify the terms and amounts of monthly payments under the installment plan. The lessor (lender) is obliged to grant the tenant (borrower) a deferral, provided that an application is submitted. An additional agreement to the lease (gratuitous use) agreement for real estate must be concluded within 3 business days from the date of receipt by the lessor (lender) of the tenant's (borrower's) application for a deferral.