Read the untranslated law here: http://www.parlamentocubano.cu/?documento=ley-del-presupuesto-del-estado-para-el-ano-2006
RICARDO ALARCÃ "N 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 Popular of the Republic Republic of Cuba, in the session of December 23, 2005, corresponding to the sixth regular period of sessions of the sixth legislature, has approved the following: whereas: Council of Ministers" (, in compliance with the provisions of article 98, paragraph e), of the Constitution of the Republic Republic, and Ena article 20 of the Decree Law 192 of the Administration Finance of the State, on April 8, 1999, has prepared and submitted the draft of State budget for the year 2006, to the consideration of the National Assembly of people's power (, as established in article 75 subsection e) of the Constitution.
AS: The presented project, financially supports all programs prioritized economic development and social of the country in the year 2006, as a reflection of the politics of our State and the will of our people, improve the work undertaken since the revolutionary triumph, with the purpose of improving each time more the quality of life of our people in correspondence with the recovery sustained the Cuban economy.
THEREFORE: The National Assembly of the Popular power, in use of the powers to you this ¡(n conferidas en el artÃculo 75 inciso b) of the Constitution of the Republic, according to dictate the following: to act not.! 100a law of the budget of the State for the AA' or 2006 to ARTA ass 1.-the State budget for the 2006 fiscal year, as it is stated in the following articles, governed from delà first Eneroa of the year 2006 until 31 December of the year itself.
Arta ass 2.-the State budget for the year 2006 is formed by following current expenditures and revenues: million PESOS revenue total 31a 599.3 A tributaries 25a 004.7 â â â â not tax 6a 894.6 â â â â at least: returns 300.0 â â â â the total: income of Capital to 281.5 â â â income streams to 31a 317.8 â â â cost totals to 33 329.3 to A To expenditure flows to 25a 702.6 to to to to to to to to to activity budgeted 20a 410.4 â â â â â â â â â for transfers to the business activity 3a 992.2 â â â â â â â â â for financial operations 1a 300.0 to to to to SUPERA VITA in operations current to 5a 615.2 to to to cost of CAPITAL to 6a 426.7 â â â â â â to Menos:a income from Capital 281.5 to to to to to da‰ficit in operations of CAPITAL (6a 145.2) â â â providing for disaster to 500.0 A subject to 700.0 da‰ficita â â â (730.0 1a) to ARTA ass 3.-El dÃ © budget deficit can not be increased. When very exceptional reasons justify an increase of the dÃ © budget deficit approved, will require prior authorization from the Council of State; reporting this in their day, to the National Assembly of the Popular power, for its approval.
Arta ass €4a "the Central budget for the year 2006, is formed by the income and expenses following: to millions of PESOS revenue total to 771.2 21a to A tax 16 044.0 â â â 5 non-tax 841.2 â â â less: Returns 114.0 â â â. of the total: income of Capital to 281.5 to to income streams to 21 489.7 â â â cost totals to 20 586.6 â â â expenditure flows to 12 982.7 to" To to to to to to to to activity budgeted 791.5 7 to to to to to to to to to to transfers to the business 3 891.2 â â â â â â â â â for financial operations 1 300.0 to to to to SUPERAVITA in operations currents 8a 507.0 â â â CAPITAL expenditure to 426.7 6a to to to to to to to to to less : 281.5 Capital income to to to to da‰ficit in operations of CAPITAL to (6 145.2) to to to PROVISION for disaster to 500.0 to to to reserve to 677.2 budget surplus CENTRAL 1 184.6 to to to to to to to to less: transfers from the Social security budget 1 444.0 to to to to to to to to to to to to to to to to to to to to to to transfers of leveling to the local budgets 60.3 to to to to to to to to to to to to to to to to to to to to to to subsidies to local budgets 1 410.3 to da‰ficit to (1 730.0) to ARTA ass 5.-of the budget Central are transferred financial resources to subsidize losses in State enterprises subordinated to the Central State administration bodies , which are reported with a face character management and destination specified by the Ministry of finance and prices and which may not n be amended, without the express approval of the Committee © Executive of the Council of Ministers.!
Arta ass 6.-the organs and agencies Adoptara n measures that Asegurena enterprises and budgeted units which are subordinated to them, fulfil their obligations with the budget promptly and that by Ma use rational s of material, human and financial resources available to them, adhere strictly to budgetary expenditure to levels you will be n notified by the Ministry of finance and prices;!!! controlling and evaluating monthly in their boards of direction slab compliance with approved budgets and deciding that in each case apply to avoid excesses and, accordingly, needs for additional financial resources.
Artà ass 7.-of the budget Central resources are transferred to the budget of the Social Security to cover the excess of expenditures incurred the State to secure benefits, pensions, and retirement prescribed in the law, on revenues that are obtained by the contribution it is n forced people legal and natural! , Sega º n is established in articles 53, 54a and 56 of law No. 73, tax system, dated 5 August 1994.
Arta ass 8.-the budget of the Security Social is made up of revenues and following current expenditure: to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to millions of PESOS income 3 502.0 â· To to to to to contribution to Laa Security Social 2 058.0 â· To to to to to transfers of budget Central 1 444.0 502.0 3 expenditure to ARTA ass 9.1.-is set, for the fiscal year 2006, Fourteen percent (14 percent) as the rate of the contribution to the Social Security referred to in articles 53 and 54 of the Act No. 73, tax system, dated 5 August 1994.
2. the organs and bodies of the State, superior organizations of business address, companies, unions of companies, budgeted units and other State entities, Ba units basic cooperative production, political, social and mass organizations, as well as entities subordinate to such organizations, only entering the State budget the twelve and a half percent (12.5 percent) of the rate referred to in the previous paragraph.!
3. the one and a half percent (1.5 percent) remaining, is at the disposal of the abovementioned entities obliged to contribute for this concept, that intended it to pay the social security benefits for short-term workers to them are linked.
The rest of the entities not mentioned above continue contributing Sega º n the tax rate established for each case.
Arta ass 10-A establishes five percent (5%) tax rate of the special contribution to Social Security for workers who work at entities incorporated business development and on the activities of the fleet's platform, as well as in others that while executing the fiscal year 2006 be approved, in accordance with the provisions of article 56 of law No.. 73 The tributary system, dated 5 August 1994 and resolution No. 247, on October 25, 2005, the Ministry of finance and prices.
Arta ass 11-Los budgets provincial and the special municipality of the Isle of youth 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 the circulation tax and sales and tax firms of national subordination in their territories. The percentages of participation are the following: to percentages Pinar of the Rao 48 to Laa Havana 39 to city of the Havana 20 kills 35 Villa Clara 40 Cienfuegos 46 Sancti Sparitus 50 blind Dea to vila 47 Camagüey 50 Las Tunas 72 Holguín 36 Granma 82 Santiago de Cuba 65 Guanta namo 100 Island the youth 98 A to ARTA ass 12.a€ "Central budget is assigned a transfer of leveling up to 60.3 million pesos! to the Provincial budget of Guanta namo, in attention to revenues of participation that are generated in this province are not enough to cover the Treintaa per cent of its current expenditure of budgeted activity.
Arta ass 13.1.-Central budget is transferred to provincial budgets and the budget beyond special municipality island of the youth, the Subvencia³n to cover the excess of current expenditures approved on participatory and assigned revenues planned, necessary to ensure economic development and social sustainable territories. The limit Ma maximum to subsidize in each budget is the following: A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A million of PESOS Pinar of the Rao 103.7 Matanzas 10.8 Villa Clara 75.2 Cienfuegos 65.1 Sancti Sparitus 53.5 blind of to vila 17.1 Camagüey!
108.4. las Tunas 138.1 Holguín 187.9 Granma 273.0 Santiago de Cuba 255.0
Guanta namo 197.4 Island Youth to A 22.0-2. The provinces the Havana and city of the Havana, to to plan Supera vit, provide these to the budget Central, in them deadlines and Cuantaas that set the Ministry of finance and prices.!
3 empowers the Ministry of finance and prices, within the Ma limit total maximum of Subvencia³n from the Central budget to local budgets, do all and reallocations between provinces, by circumstances duly informed, to secure the financial needs for economic development and social.!
Arta ass 14.-the budget Central assigns to the provincial budgets and the special municipality island of the youth, through transfers of specified destination, the necessary financial resources to support the decisions of the Government Centrala taken during the fiscal year, to Incrementena levels of expenditure public approved in their budgets, provided that these can not be covered with cost savings.
Arta ass 15.-A people's power provincial assemblies determine, Sega º n corresponds, for each of its municipalities, the percentages of participation in the concepts of income of the budget which have been established, ensuring that as a whole the provincial budget complies with participation that defined the article 11 of this law.
When incomes to charges of involvement in a municipality are not sufficient to cover 30 percent of its current expenditure of budgeted activity, the provincial assemblies of people's power assign transfer of leveling required to cover such proportion.
Arta ass 16.-the provincial assemblies of people's power set the Ma span of the provincial budget. Transferenciasa municipal budgets by concept of Subvencia³n, to cover the excesses of approved current expenses, on the planned participatory and transferred Ingresosa
Arta ass 17.-of the budget Central are transferred to provincial budgets funding for Capital expenses, in correspondence with the circumscribed to be taken in the course of the fiscal year and then approved the Investment Plan by the Ministry of Economics and planning. The budget of each province is assigned A municipal budgets, financing that matches.
Arta ass 18.-the bodies of the Central Administration of the State and provincial and municipal assemblies of people's power management councils, approve and check the compliance of programmes for the verification of expenditure public institutions than you this subordinate n, ensuring the efficient and effective use of budgetary resources allocated, in accordance with the provisions of the resolution not. 140! , dated May 20, 2004, the Ministry of finance and prices.
Arta ass 19. €1ã "the national Office of Administration Tributariaa organizes and performs the necessary actions to ensure greater discipline in the timely payment of taxes and other non-tax revenues, both natural as legal persons, in order to ensure the financial resources provided for in the budget of the State, strengthening inspections and audits tax."
The organs and agencies of the State, with bodies of inspectors, strengthen and perfect its work to combat the illegal practice, corporate entities and natural, productive activities and service delivery, contributing to greater social discipline and the increase of the income of the State.
To DISPOSICIA ' N special only: the Ministry of finance and prices, such as the Central State administration body and rector of finance public in the country, Dictara how many supplementary provisions are necessary for the better enforcement of the provisions of this law. "
FINAL provisions first: Ela Ministry of finances and prices is authorized, on the basis of the total costs of the 2006 budget approved by this law in its article 2, to notify Commonwealth budget spending approved to every body and agency of the State, as well as to organizations and associations linked to the Central budget, setting the limits of expenses with face steering character matching and procedures of assignment! Execution and control that ensure increased efficiency in the process of budget execution.
Segunda:a the organs and agencies of the State, as well as organizations and associations linked to the Central budget, on the basis of the budgets of expenditures reported by the Ministry of finance and prices, use them in their respective systems, ensuring that, through the rational use of financial resources in the budgeted activities and higher levels of efficiency in business economic , budgeted units and companies comply with the limits of allocated expenses, without that affect fundamentally the planned levels of production and service delivery.
Third: The heads of the organs and bodies of the State administration, enterprises and budgeted to them subordinated units and organizations, associations and other institutions related to the budget, are the Ma next responsible for the Administration and control of the execution of the budgets that are notified to them by the Ministry of finance and prices Sega º n sets the final disposal first, of this law and this n. to the obligation to comply with limits established them in its execution
Fourth: The Ministry of finance and prices may only modify the budget notified as a limit to the organs and agencies, and organizations and associations linked to the Central budget, when the increase of the same answers Aa decisions face central character which is not provided for in the process of planning.
Fifth: It is delegated to the Ministry of finance and prices, during the execution of the State budget, make the adjustments in the different Aca pites of expenditures and revenues, arising from decisions of the Council of State and the Council of Ministers, provided that it will not increase the DÃ © budget deficit set in article 2 of this law.!
Sixth: Repealing many legal and regulatory provisions is contrary to the provisions of this law, which will start to be governed from the first of January of the year 2006.
To given in the room of sessions of the Assembly national of the power Popular, Palace of them conventions, in the city of the Havana, to them Veintitra © s days of the month of December of the year 2005. â €Œaa±o of the Bolivarian alternative for the Americas ricasa€.
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