(Adopted by the 133th Standing Committee of the People's Government of the House of Commons on 3 August 2011, No. 145 of 15 August 2011, for publication, effective 1 October 2011)

Chapter I General

Article 1, in order to strengthen the management of non-levant incomes, regulate the distribution of financial revenues and develop this approach in the light of the provisions of the relevant laws, regulations and regulations.

Article 2

Article 3. The non-levant income referred to in this approach is a reference to all levels of government, organs, social groups and other organizations operating in the communes, which use government authority, government credibility, State resources, State assets or financial income other than taxation and government debt. Includes:

(i) Administrative expenses;

(ii) Government funds;

(iii) Reimbursement of national resources;

(iv) Reimbursement of State assets;

(v) National capital operation gains;

(vi) Forfeiture;

(vii) Phnom Penh;

(viii) Endowment income accepted on behalf of the Government;

(ix) Interest income arising from Government financial funds;

(x) Other non-levant incomes.

The income provided for in the preceding paragraph shall be taxed by law and its funds are non-levant.

Social Insurance funds, housing payments are not included in the management of non-levant income.

Article IV non-levant income shall be paid in full to the national bank, except in accordance with the provision for the payment of the financial exclusive.

Non-levant income is governed by income and expenditure lines.

The financial sector is the administrative authority for non-levant income. The city, the regional financial sector may entrust the non-levant tax revenue management with specific work on non-levant income management.

The relevant sectors, such as audit, inspection, price, are responsible for the management of non-levant income oversight within their respective responsibilities.

Chapter II

The collection of non-levant incomes in Article 6 should be in accordance with the relevant provisions of the law, regulations and national, provincial and municipal authorities.

Article 7. Laws, regulations, regulations and national, provincial and municipal provisions explicitly state the non-levant income of the governing receipt sector, units (hereinafter referred to as the governing body), which is charged by the governing body, and the compliance units are charged by law to other units and should be presented in the same financial sector.

The legal, regulatory, regulatory and national, provincial and municipal provisions do not clearly identify the non-levant income of the governing receipt units, which can be charged directly by the financial sector or by other units entrusted by the financial sector.

Other units are entrusted with the collection of non-levant income, and the commissioning units shall enter into a letter of entrustment with the authorized units to carry out oversight of the collection of the authorized units; and, within the delegated authority, to collect non-levant income on behalf of the commissioning unit and not to entrust other units.

Article 8

The administrative fee and the Government's Excellence Unit should provide information on the administrative expenses charged by this unit and the Government Fund projects and their basis, targets, scope, criteria and deadlines.

Other units are entrusted with the collection of non-levant incomes, and the commissioning units should be made public to society on the subject matter of commissioning and commissioning. The authorized units shall give the letter of approval in their office.

Article 9. The authorities shall collect non-levant income according to the provisions, without unauthorized receipt, relief, collection, removal or suspension.

Exonymous, diversion, interdiction, seating, misappropriation, private subordination or conversion of private non-levant income.

The administrative law enforcement sector may not grant or disguised the confiscation of the indicators.

Article 10. Non-levant income is subject to a system of collection, which is entrusted to banks for collection. The donation units shall not direct the collection of non-levant incomes, except where the provision is made.

The payment obligationr or, in accordance with the provisions, the holder of the payment shall receive the payment in accordance with the prescribed time, amount and determination of the payment.

Article 11, which is determined by the People's Bank to be eligible for a pool of local banks, and with commercial banks that have entered into a non-levant income bill agreement with the municipal, regional financial sectors, serves as an outgoing bank for non-levant income.

Article 12, without the approval of the People's Bank and the municipal or district financial sectors, the governing receipt units shall not open the accounts of non-levant income.

Banks that are not tax revenues should be distributing non-levant incomes in a timely manner or financial exclusive.

Article 14.

Article 15. The financial sector, the People's Bank, the Bank of Dealing and the Excellence shall be subject to a monthly payment check on the collection of non-levant incomes, finding that the matter is communicated by the financial sector to the relevant departments and units in a timely manner and that the amount charged is consistent with the sum of the contributory bank or the financial exclusive.

Article 16 should establish a unified non-levant income collection management information system to achieve information management on non-levant income.

Chapter III Budget management

Article 17 Non-levant income is governed by the following provisions:

(i) Incorporate non-levant income that should be used in an integrated manner and subject to a statutory purpose, in the management of the public financial budget;

(ii) Non-levant income with a dedicated nature but not incorporated in the management of public financial budgets, including in the budget management of the Government Fund;

(iii) National capital operation gains are included in State capital management.

Article 18 The financial sector summarized the annual non-levant income collection plan, which was reviewed by the same-level people's representative General Assembly and approved by the budget management system, and oversees budget performance.

The non-levant income-application scheme is approved and cannot be restructured; there is a need for adjustments, which should be reported in accordance with the prescribed procedures.

Non-levant income relates to the division between the municipal and district levels, which should be approved by the municipality or by the municipal financial sector, without the proportion of sectors, units divided by the lower rank and approved by the same-ranking people's Government or the financial sector in accordance with financial reporting lines.

Article 20 Non-levant income relates to lower-level dividends, which are broken down and settled by the financial sector, shall not be paid directly to the parent unit or to the sub-office in any form, except as otherwise provided by the national and provincial financial sectors.

Article 21 provides for the management of non-levant income and expenditures incurred for the acquisition of State-owned resources and State-owned asset income, as approved by the same financial sector; without approval by the same-level financial sector, the governing receipt units shall not be paid directly from non-levant income.

Chapter IV

Article 2 does not apply for uniform management.

In accordance with their respective responsibilities, the non-levant income management assumes specific responsibility for the production, maintenance, issuance, use, write-off, inspection and other oversight.

Article 23 collects non-levant incomes, which should be based on the uniformed use of the provincial and municipal financial sectors.

In accordance with the financial reporting line, the governing body purchases non-levant income tickets for the same financial sector. In accordance with the relevant provisions of the regulations governing the management of the cheques, the governing bodies should establish systems for the acquisition, use, maintenance, clearance, payment, etc. of sound non-levant incomes, and guarantee the safety, integrity and integrity of the non-levant income.

Article 24 is left unaccounted for and should be declared in a timely manner, and written reports are processed in the same financial sector.

Article 25 In the collection of non-levant incomes, the ADB shall, in accordance with the provisions, open the receipt of non-levant incomes to the payer and unlevantized non-levies in the municipal financial sector. The non-levant income bill, which has not been compiled in the provincial and municipal financial sectors, is entitled to refuse payment.

Article 26 prohibits the following acts of a breach of the order:

(i) Transfer, borrowing, opening and sale of non-levant income instruments;

(ii) Contrary, conversion of non-levant income instruments;

(iii) The use of illegal instruments or the non-qualization of non-levant income instruments, as prescribed;

(iv) The unauthorized destruction of non-levant income instruments.

Chapter V Oversight management

Article 27 should strengthen routine monitoring and special scrutiny of non-levant income collection, surrender, distributing, and distributing, and investigate violations in the management of non-levant income by law.

Article 28 Audited the performance of the non-levant income budget by law.

Article 29 should establish an internal management system for the sound non-levant income that is self-critical for the inspection of the relevant sectors, such as the provision of books, statements, non-levant income instruments, and should not be denied, hindered the monitoring, inspection; the inspection decisions taken in the relevant sectors should be implemented.

Any unit or individual has the right to report to the financial, price, audit, inspection, and to complain of violations of non-levant income management. The receiving sector should be checked in a timely manner by law. Matters that do not fall within the purview of this sector should be transferred in a timely manner to the competent sector.

Article 31, in violation of the provisions of this approach, is a criminal responsibility under the relevant provisions of the provisional provisions on administrative disposition, in violation of administrative charges and forfeiture of income and expenditure, as well as the Financial Offences Punishment Regulations.

Article 32, Staff in the financial sector and other relevant sectors, in the management of non-levant income, have one of the following acts, which are taken in accordance with the law by the competent and other responsible persons directly responsible; and which constitutes a crime, are criminally criminalized by law:

(i) Access to illegal benefits from non-levant income management;

(ii) To cover or condon violations of non-levant income management;

(iii) The reporting of complaints has not been carried out by law or has not been transferred to the relevant authorities within the time specified;

(iv) The failure to perform their duties under law in the implementation of non-levant income regulation has resulted in serious consequences.

Annex VI

Article 33 states, provinces and municipalities impose additional provisions on tax authorities to collect non-levant income.

Article 34 of this approach is implemented effective 1 October 2011. The Modalities for the Management of Extrabudgetary Funds in the House were also repealed by Decree No. 56 of 25 March 1997.