The State Budget Law For The Year 2009

Original Language Title: Ley del Presupuesto del Estado para el año 2009

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Read the untranslated law here: http://www.parlamentocubano.cu/?documento=ley-del-presupuesto-del-estado-para-el-ano-2009-2

RICARDO ALARCÓN DE QUESADA, President of the Assembly national of the power people of the Republic of Cuba.

I do know: That the Assembly national of the power people of the Republic of Cuba, at the session of December 27, 2008, corresponding to the second regular session of the 7th legislature, has approved the following: whereas: Council of Ministers, in accordance with the provisions of article 98, paragraph e), of the Constitution of the Republic (, and in article 20 of the Decree-Law No 192 of the financial administration of the State, dated 8 April 1999, has drafted and presented the draft of State budget for the year 2009, for consideration by the National Assembly of people's power, as established in article 75 subsection e) of the Constitution.

BECAUSE: The presented project financially supports all programs prioritized for economic and social development of the country in 2009, reflecting the policy of the State and the will of our people, improve the work undertaken since the triumph of the revolutionary, with the purpose to continue raising their quality of life in correspondence with the sustained recovery of the Cuban economy in the current situation of international economic crisis.

POR_TANTO: The National Assembly of the Popular power, use of the powers that are conferred in section 75, subsection b) of the Constitution of the Republic, according to dictate the following: law NO. 104 law of the State for the year 2009 budget article 1.-the State budget for the fiscal year 2009, as it is stated in the following articles, runs from the first of January of the year 2009 through the thirty and one of December of the same year.

Article 2.-The budget of the State for the year 2009 is formed by following current expenditures and revenues: million PESOS revenue net total 43 748.8 tax 25 884.0 non-tax 18 191.8 less: total returns (327.0): Capital income 1 201.0 income streams 42 547.8 590.8 47 total expenditure costs 790.8 42 currents for the activity budgeted 32 900.8 for transfers to the business activity 8 490.0 to operations Financial Provision for disaster 1 200.0 200.0 DEFICIT OPERATIONS currents (243.0) expenses of CAPITAL 4 200.0 less: Capital income (1 201.0) DEFICIT in CAPITAL operations (2 999.0) 600.0 DEFICIT reserve (3 842.0) article 3.-the budget deficit has the character of Max. When very exceptional reasons justify an increase of the budget deficit approved, will require prior authorization from the State Council, reporting that in his day, the National Assembly of people's power, for approval.

Article 4.1.-Income and expenses for the fiscal year 2009 budgets will be notified by the Ministry of finance and prices to the organs and bodies of the State; and by these business entities and budgeted units which are subordinated to them, they have character of income minimum and maximum for expenditures.
The organs and agencies of the State shall take measures that will ensure that business entities and budgeted units which are subordinated to them, promptly fulfil their obligations with the State budget and that, through the more rational use of material, human and financial resources available, strictly to match levels of management indicators and budget expenses and specific target that you will be approved for the year.
Bodies and State agencies, business entities and budgeted units monitored and evaluated monthly on its boards of direction the fulfillment of approved expenditure and revenue budgets, promptly decided that in each case apply to prevent breaches of revenue, excess of expenses and, therefore, affectations and needs for additional financial resources.
Bodies and State agencies, business entities and units, budgeted, to fulfill its obligation of framed within the budgets of expenses approved him for the year 2009, in correspondence with the monthly programming of expenditure for the fiscal year, will prioritize staff costs and other current transfers; by adopting the measures of adjustment and reduction in the costs of goods and services which, without affecting their social mission, ensure no exceeding of the budget approved for the year.
The organs and agencies of the State requiring during the execution of its budget request approved spending increases not to comply with the provisions of the preceding paragraph, shall base before October 15, 2009, the Ministry of finance and prices, the corresponding budgetary amendment; which shall be subject to approval of the Executive Committee of the Council of Ministers, upon completion of a budgetary check showing the effective and efficient use of the resources allocated to the activity or budgeted entity concerned and the actual need of the requested increase.
Article 5.-The Central budget for 2009, is conformed by income and expenditure following: million PESOS revenue net total 26 983.5 tax 11 476.6 non-tax 15 724.4 less: total returns (217.5): Capital income 1 201.0 income flows 25 782.5 466.1 28 total expenses expenses 266.1 24 streams for activity budgeted 14 376.5 for transfers to the business activity 8 489.6 to operations Financial Provision for disaster 1 200.0 200.0 surplus on operations CURRENT 1 516.4 expenses of CAPITAL 4 200.0 less: Capital income (1 201.0) DEFICIT in CAPITAL operations (2 999.0) 565.4 DEFICIT budget CENTRAL reserve (2 048.0) less: transfers to the budget of the Social Security (1 955.0) more: local budgets 161.0 DEFICIT surplus (3 842.0) article 6.1.-in the Central budget was nominalizan 700 million pesos to finance the losses of State-owned enterprises of national subordination provincial and municipal. The granting of the finance company, up to the limit of the global framework adopted, is decided by the benefits financial evaluation Committee, chaired by the Ministry of finance and prices, taking into account opinions emitting about every business needs maximum heads of the organs and agencies of the State and territorial commissions.
For this purpose, heads of the organs and bodies of the State should be based to the Ministry of finance and prices their demands by each company to subsidize losses in previous years or fiscal year underway. The financial resources that are approved to transfer by the Evaluation Committee of financial benefits are reported as a directive, as the limit of expenses and specific purpose by the Ministry of finance and prices to each organ or agency of the State, as appropriate.
Article 7.-Central budget transfer resources from the Social security budget to cover the expenses incurred by the State to secure benefits, pensions, and retirement prescribed in the law, exceeding revenues obtained by the contribution that legal and natural persons are obliged to such effects as settles in articles 53 54 and 56 of law No. 73, tax system, dated 5 August 1994.

Article 8.-The Social security budget is formed by following current expenses and revenues: millions of PESOS income 4 673.0? Contribution to Social Security 2 718.0? Transfers from the Central budget 1 955.0 673.0 4 expenditure item 9.1.-is set, for the fiscal year 2009, Fourteen percent (14 percent) as the rate of contribution to Social Security referred to in articles 53 and 54 of the Act No. 73, tax system, dated 5 August 1994.
Bodies and agencies of the State, organizations of business management, State-owned enterprises, joint enterprises, budgeted units and other State entities, the basic cooperative production units, cooperatives of credits and services, political, social and mass organizations, as well as entities subordinate to such organizations, entering the State budget the twelve and a half percent (12.5 percent) of the tax rate that referred to that above.
The one and a half percent (1.5 percent) remaining, is at disposal of the aforementioned entities, obliged to contribute for this concept, that it intended to pay the social security benefits short term workers who are linked to them.
The rest of the entities not mentioned in paragraph 2 Add the tax rate established for each case.
Article 10.1.-in accordance with the provisions of article 56 of the law No. 73, tax system, dated 5 August 1994, is set to rate the special contribution to Social Security for workers who work at entities incorporated business development and in the platform-fishing fleet activities, five per cent (5%) , according to the resolution No. 247, on October 25, 2005, the Ministry of finance and prices.
For workers, which was approved salary increase from May 2008 and approved that during fiscal year 2009, expected to pay tax rates established by the resolution No. 105, dated April 29, 2008, of the Ministry of finance and prices.

Article 11.-budgets provincial and Isla de la Juventud special municipality receive a participation in revenues of the Central budget, to cover up to thirty per cent (30 per cent) of its current expenditure of budgeted activity, calculated based on circulation taxes and sales and tax national subordination firms located in their territories. Participation percentages are as follows: percentages Pinar del Rio 51.6 40.0 Havana Havana City 18.6 53.6 Matanzas Villa Clara 42.2 Cienfuegos. 51.0 Sancti Spiritus 61.4 Ciego de Avila 57.2 Camagüey 50.7 70.3 Tunas Holguin 30.2 Granma 83.1 Santiago de Cuba 81.2 Guantanamo 95.7 island of the youth 73.2 article 12.1.-Central budget is transferred to the budgets , the excess of current expenditures approved on assigned revenues NET and participatory planned, necessary to ensure sustainable economic and social development of the territories. The ceiling to subsidize each deficit budget is as follows: millions of PESOS Camagüey 24.8 Las Tunas 68.9 Holguin 111,0 Granma 249,3 Santiago of Cuba 265.3 Guantanamo 165.7 Isla de la Juventud 4.5 provinces planning surplus amounts that are detailed below, bring this to the Central budget, deadlines and amounts fixed by the Ministry of finance and prices : Millions of PESOS pine forest of the river 113.1 La Habana 160,6 city of the Havana 613,5 Matanzas 72.6 Villa Clara 46.6 Cienfuegos 14.3 Sancti Spiritus 9.6 blind of Avila 20.3 empower the Ministry of finance and prices so that, within the overall result planned for the whole of local budgets, carry out reassignments between provinces, by circumstances duly informed, to secure the financial needs for the economic and social development of the territories.
It empowers the Ministry of finance and prices, in response to the changes of structure and subordination that may pass in the course of the fiscal year, with emphasis on Budgets transferred income and running expenses of provincial budgets and the Isla de la Juventud special municipality, to notify changes to their respective boards of Directors of the planned budgetary results , provided that they do not cause an excess deficit or a reduction in the approved surplus.
Article 13.-The Central budget allocated to provincial budgets, and Isla de la Juventud special municipality, through transfers of specific target, the financial resources needed to support the decisions of the State, during the fiscal year, which increase levels of spending approved in their budgets, provided that these can not be covered with cost savings.

Article 14.1.-The provincial assemblies of people's power determine, as appropriate, for each of their cities, the percentages of participation in the concepts of revenue in the Central budget have been established, ensuring that as a whole every provincial budget meets the participation established in article 11 of this law.
When income receiving for participation in a municipality are not sufficient to cover the thirty per cent (30) of the current expenditure of budgeted activity, the provincial assemblies of people's power assign transfer of leveling required to meet this ratio.
Article 15.-The provincial assemblies of people's power set maximum transfers of the provincial budget to municipal budgets per grant, to cover the excesses of current expenditure approved, on assigned revenues NET and participatory planned.

Article 16.-Central budget is funding for Capital costs transferred to provincial budgets, in accordance with the decisions taken in the course of the fiscal year and the Investment Plan approved by the Ministry of economy and planning. The budget of each province is assigned to municipal budgets, funding that corresponds.

Article 17.-The Central Administration of the State bodies and the boards of Directors of provincial and municipal assemblies of people's power, approve and check the compliance of programmes for budgetary verification in institutions that are subordinated to him, to ensure compliance with planned revenues of budgeted units to the State budget, as well as the efficient and effective use of budget resources allocated , in accordance with established for this purpose by the Ministry of finance and prices.

Article 18.1 - The national Office of tax administration organizes and performs the necessary actions to ensure greater discipline in the timely payment of taxes and other non-tax revenues, both of natural persons and companies, in order to ensure the financial resources provided for in the State budget and strengthen tax audits to such effects.
Bodies and agencies of the State strengthen and improve its work to combat the illegal exercise of productive activities and provision of services by legal and natural persons, to contribute to greater social discipline and to the increase of the income of the State.
 

ONLY special provision: It empowers the Ministry of finance and prices, as rector of public finance in the country, to dictate how many supplementary provisions are necessary for the better enforcement of the provisions of this law.

 

PROVISIONS to end first: The Ministry of finance and prices is authorized, on the basis of the total income and expenditure of the budget 2009 established by this law in its article 2, to report the income and expenditure budget set every organ and body of the State, as well as organizations and associations linked to the Central budget; set spending limits with managerial character matching and apply the allocation, implementation and control procedures that ensure increased efficiency in the budgetary implementation process.

Second: Are established as guidelines for the implementation of the approved budget for the year 2009, the uniform standards for cost of goods and services that were established by the Ministry of finance and prices for the elaboration of the preliminary draft of the regulated activities of the organs and bodies of the State. The activities budgeted ruled that came with unit costs of goods and services exceeding the rules mentioned above, will be adjusted to them as maximum limit.

Third: The organs and agencies of the State; as well as organizations and associations linked to the Central budget, from the budgets of expenditures reported by the Ministry of finance and prices, they notified and use them in their respective systems and ensure, through the rational use of financial resources in the budgeted activities, higher levels of economic efficiency in business activities, budgeted units and companies complying with the assigned spending limits , while the planned levels of production and services affect, essentially.

Fourth: Maximum heads of the organs and agencies of the State, enterprises and budgeted them subordinate and units of organizations, associations and other institutions related to the budget, are responsible for the Administration and control of the implementation of the budgets that are notified by the Ministry of finance and prices, as established by the first Final provision of this law , and are obliged to conform in its execution to the limits established, according to the provisions of article 4 of this law.

Fifth: The Ministry of finance and prices can only modify the budget reported as the limit to the bodies and agencies, and organizations and associations linked to the Central budget, when its increase responds to decisions of the State Council, or the Council of Ministers due to situations not foreseen in the planning process.

Sixth: Is it delegated to the Ministry of finance and prices so that, during the execution of the State budget, making the adjustments in the different areas of expenses and income, arising from decisions of the State Council or the Council of Ministers, provided that does not increase the Budget Deficit set in article 2 of this law.

Seventh: Be repealed many laws and regulatory provisions is contrary to provisions of this law.

EIGHTH: This law will begin to run from the first of January of the year 2009.

 

GIVEN in the Chamber of the National Assembly of the Popular power, Palacio de las Convenciones, in the city of Havana, twenty-eight days of the month of December of the year two thousand and eight.