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Law No. 72 Of 12 July 1996 Concerning Public Finances

Original Language Title:  LEGE nr. 72 din 12 iulie 1996 privind finanţele publice

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LEGE No. 72 of 12 July 1996 on public finances
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR NO. 152 of 17 July 1996



The Romanian Parliament adopts this law + Chapter 1 General provisions + Article 1 (1) The present law establishes the rules on the formation, administration, use and control of the financial resources of the state, administrative-territorial units and public institutions. (2) The establishment of public financial resources shall be made on account of taxes, duties, contributions and non-tax revenues, taken from legal and natural persons, taking into account the economic potential and other criteria established by the Law. The sizing of public expenditures and their distribution by destinations and authorising officers shall be carried out in accordance with the objectives of the economic and social development strategy of the country and with the immediate priorities established by the authorities public powers. The use of financial resources is done with strict compliance with the law, in conditions of social and/or economic efficiency. (3) The establishment, distribution and use of financial resources of the state, administrative-territorial units and public institutions, hereinafter referred to as public financial resources, as well as the preservation and use of funds materials and money of the public sector shall be controlled by the Court of Auditors, the Ministry of Finance and other bodies empowered by law. (4) Public financial resources shall be constituted and managed by a single system of budgets, namely: state budget, state social insurance budget, local budgets, budgets of special funds, state treasury budget and budgets other public institutions of an autonomous nature, under the conditions of financial balance. ((5) The resources and expenses reflected in the budgets referred to in the previous paragraph, cumulated at national level, shall make up the total public financial resources, namely the total public expenditure which, after consolidation, by eliminating transfers between those budgets, will highlight the dimensions of the public financial effort, that year, the state of balance or imbalance, as the case may be. (6) Public institutions, within the meaning of this law, include: the Parliament, the Romanian Presidency, the Government, the ministries, the other specialized bodies of the central and local public administration, other public authorities, the judicial authority, as well as state institutions of central or local subordination, regardless of how to finance their activity. + Article 2 Taxes, taxes and other income of the state, as well as norms and norms of spending for public institutions are approved by law. + Article 3 (1) The Government shall draw up the draft state budget, state social insurance budget, budgets of special funds, as well as their annual general execution accounts and submit them for approval to the Parliament, and after approval is responsible for the budgetary provisions. It also exercises the general management of executive activity in the field of public finances, for which purpose periodically examines the financial situation on the economy, the execution of the national public budget and the budgets of special funds and establishes measures to maintain or improve the budget balance, as appropriate. (2) The Ministry of Finance shall take the necessary measures to ensure the budgetary balance and the application of the financial policy of the state, the efficiency of financial resources + Article 4 At the basis of the elaboration and execution of the state budget, the state social insurance budget, local budgets and special fund budgets stand the principles of uniqueness, universality, balance, reality, annuality and advertising. + Article 5 (5) The state budget, the state social insurance budget, the budgets of the special funds, the local budgets and the budgets of the public institutions are approved a) the state budget, the state social insurance budget and the budgets of special funds-by law; b) the own budgets of the counties, the city of Bucharest, the municipalities, the sectors of Bucharest, the cities and communes, as well as the budgets of the special funds constituted according to the law outside these budgets-by the county councils or their local, as appropriate; c) budgets of public institutions fully or partially financed from the budgets provided in lett. a) and b)-by their superior hierarchical body, if the law does not provide otherwise; d) budgets of public institutions that are fully financed from extra-budgetary income-by the management body of the respective public institution, with the opinion of the superior hierarchical body. ((2) The budgets referred to in lett. b)-d), as well as the budgets of all economic agents, social security systems and other units that, according to the law, have the obligation to prepare budgets, will be elaborated according to the methodological norms established by the Ministry of Finance. + Article 6 (1) The budgets of the Romanian Presidency, the Government and other public institutions that do not have superior hierarchical organs shall be distinctly stipulated in the state budget and approved by the Parliament. (2) The Chamber of Deputies and the Senate, in consultation with the Government, approve their own budgets before the debate on the state budget and submit them to the Government for their inclusion in the state budget. + Article 7 (1) The state budget, the state social insurance budget and the budgets of special funds, constituted under the law, shall be drawn up by the Ministry of Finance, based on the proposals of the main authorising officers. (2) The budgets of the other autonomous social security systems shall be approved by the own management bodies, with the opinion of the Ministry of Labour and Social Protection and the Ministry of Finance. + Article 8 Through the annual budgetary laws, fiscal measures can be approved in accordance with the evolution of the economy and the provision of state resources for the financing of public expenditures, as well as special purpose income, in order to distinctly established through the state budget. + Article 9 In determining the public expenditure will be considered the financial policy of the state, the number of employees, the network of public institutions in operation, those to be established in the new budget year, the use of the existing technical base with maximum effectiveness as well as the following: a) in the social field-the use of the state's financial resources for education, health, protection and social security, culture, art, youth and sport, the restoration and protection of the environment, the maintenance of ecological balance and others, in the conditions established by law; b) support for priority research programmes, especially fundamental; c) in the economic field-the realization of investments and other economic actions of public interest, the granting of subsidies, facilities and other means established according to the law, within the limits of the budgetary allocations approved by the annual budgets, under the conditions the law; d) ensuring the defence requirements of the country, public order and national security; e) financing of central and local public administration and other expenses provided by law; f) interest related to public debt and expenses determined by the issuance and placement of securities necessary to finance this debt, as well as the risk of guarantees granted by the state under the law. + Article 10 (1) In the state budget, in the state social insurance budget, in the local budgets and in the budgets of special funds cannot be entered and approved expenses without establishing the resources to be carried out. (2) In the course of budgetary execution, in cases where proposals are made to develop normative acts whose application attracts the reduction of incomes or the increase of expenditure approved by the budget, the initiators have the obligation to provide the means necessary to cover the income gap or expense increase. + Article 11 The government ensures the realization of the state's financial policy according to the governing program accepted by + Article 12 (1) In order to coordinate the financial policy, established by the Government according to art. 11 of this law, with foreign exchange, monetary and credit policy, the Ministry of Finance collaborates with the National Bank of Romania to develop the balance of external payments, balance of receivables and external commitments, regulations in the field of monetary and currency. (2) The Government shall be responsible for the recovery of the external claims of the Romanian state resulting from the activity of foreign trade, international economic cooperation and other activities carried out under governmental agreements. The ways of recovering the external claims of the Romanian state will be approved by Government decision. + Article 13 The Ministry of Finance together with the National Bank of Romania presents half-yearly to the Government information on how to achieve the balance of external payments and balance of claims and external commitments and propose solutions to cover the deficit or the use of the surplus in the current account of the balance of external payments. + Article 14 (1) The Ministry of Finance shall participate, on behalf of the State, in the country or abroad, as the case may be, in external negotiations on bilateral and multilateral agreements to promote and protect investments and conventions to avoid double taxation and combating tax evasion and, together with the National Bank of Romania, in financial, foreign exchange and payment problems. (2) The Ministry of Finance also endorses, in the project phase, the agreements, arrangements, protocols or other such agreements concluded with external partners, as well as draft normative acts containing provisions of order Financial and foreign exchange, concluded by public institutions. + Chapter 2 Development, approval, execution and completion of the state budget execution + Article 15 (1) The incomes and expenses that are entered in the state budget shall be grouped on the basis of the budgetary classification developed by the Ministry of Finance (2) The budget classification shall include the revenue-chapters and subchapters, and expenditure-parts, chapters, subchapters, titles and articles, as well as paragraphs, as appropriate. ((. The expenditure referred to in the chapters and expenditure items shall be of a precise and limited destination. (4) The personnel costs shall be presented separately from the material expenses. (5) It is forbidden to provide, for material expenses or other categories of expenses, personnel expenses, such as: salaries, daytime allowances, allowances and similar ones. + Article 16 Any amount that is due to the state is made income to the state budget, if the law does not provide otherwise. + Article 17 (1) It is prohibited to cover state budget expenditures by recourse to monetary issuance or direct financing by banks. (2) Refinancing of internal public debt and financing of the deficit of the state budget shall be ensured by state loans, under the law. (3) The Ministry of Finance is authorized to contract and guarantee state loans from the domestic and foreign financial market, in order to ensure the necessary funds to refinance the internal public debt, to finance the budget deficit the level recorded at the end of each year and balance of the balance of external payments, within the limits approved by law. (4) The deficit of the state budget of the current year and of the previous years, for which no state loans have been contracted, shall be financed from the availabilities temporarily in the general account of the state treasury. The Ministry of Finance is authorized to establish the interest in financing the deficit of the state budget from the availability temporarily in the general account of the state treasury. (5) The annual law on the approval of the state budget may authorize the Ministry of Finance as, during the execution of the state budget, to meet the state's expenditures until the approved revenues are collected, if necessary, and with the approval Government, issue treasury bills or other specific instruments, bearer of interest and whose maturity may not exceed the end of the financial year. (6) The treasury bills or other specific instruments are put into circulation through the National Bank of Romania, on the basis of the agent convention, concluded by it with the Ministry of Finance, on behalf of the state. (7) The total of the treasury bills and other specific instruments in circulation will not be able to exceed 8% of the total volume of expenditure of the approved state budget. (8) The issuance of treasury bills and other specific instruments can only be made in the first 10 months of the financial year, and their withdrawal must be made without exceeding the financial year in which they were issued. + Article 18 The National Bank of Romania can grant a loan without interest, in order to cover the temporary gap between the state budget revenues and expenditures, on account of its lending resources. This loan is to be repaid by the end of that financial year, on account of budget revenues or a state loan made under the law. The loan granted by the National Bank of Romania cannot exceed in a financial year 10% of the total expenditure of the approved budget, as well as double its capital and the reserve fund constituted. + Article 19 (1) The constitution and use of financial means belonging to the State, outside the budget, shall be prohibited. (2) The special funds, approved by special laws, shall be constituted outside the state budget and the state social insurance budget. (3) The projects of the special funds budgets shall be elaborated by the Ministry of Finance on the basis of proposals of the principal authorising officers, responsible for the management (4) The elaboration and execution of the budgets of special funds shall be made according to the laws establishing these funds and the provisions of this Law. (5) On the measure of stabilization and restructuring of economic and budgetary sectors, the Government shall consider and propose to the Parliament the abolition of special funds constituted outside the state budget or the social security budget or the inclusion of in those budgets. + Article 20 The state budget includes the budgetary reserve fund at the disposal of the Government and the intervention fund at the disposal of the Government, which is used on the basis of its decisions, in order to finance, according to the legal provisions, the or newly-intervened tasks during the year in the state budget and local budgets, with the maintenance of the budget balance, respectively for the removal of the effects of natural calamities. + Article 21 The draft state budget is elaborated by the Government through the Ministry of Finance, based on the draft budgets of the main authorising officers of this budget, as well as the projects of local budgets. + Article 22 ((1) The expenses for investments of public institutions and other investment expenses, which are financed, according to the law, from the state budget and from the budgets of special funds, shall be included in the projects of these budgets, based on the investment list with their deployment on objectives, both physically and value, developed by each principal authorising officer and attached to their own budget. (2) In the investment lists, the following investment objectives shall be nominated, as well as the new investment objectives. Investment lists shall be included in a global position, under the name 'other investment expenditure': purchases of buildings, independent facilities, consolidation of buildings, design costs for the development of studies pre-feasibility and feasibility studies related to investment objectives and other expenses assimilated to investments, according to the law. (3) The principal authorising officers shall set the priorities for the investment objectives and the allocation of the amounts on each target entered in the investment lists, within the limits of the funds included in the draft budget, while ensuring the rational and efficient use of these funds, as well as the achievement of investment objectives within the agreed deadlines (4) In the investment lists, only the investment objectives whose technical-economic documentation have been developed and approved according to the legal provisions. Investment expenses, contained in a global position in the annex list to the budget of each authorising officer, shall be detailed and approved by separate lists by the principal authorising officer, on the basis of foundation notes, which will includes elements related to necessity, opportunity and other indicators characteristics of such investments. (2) The technical-economic documentation related to the new investment objectives is approved, with the prior consent of the Ministry of Finance, by: Government-for values of more than 4 billion lei; between 500 million lei and 4 billion lei; the other authorising officers-for values between 100 and 500 million lei, with the prior opinion of the main authorising officer. For new investment objectives, the values of which do not exceed 100 million lei, the technical-economic documentation is approved by the authorising officers, with the prior opinion of the main authorising officer. (6) It is prohibited to develop feasibility studies on objects and works or on parts of objects or works that are part of an investment objective. (7) The annual budgetary laws may change the value limits on the approval powers of technical-economic documentation, depending on the evolution of prices. (8) The technical-economic documentation related to public investments that are carried out on the basis of external loans contracted or guaranteed by the state, regardless of their value, shall be subject to the approval of the Government only after obtaining the agreement in advance The Ministry of Finance and includes in the investment list the annex to the budget of the main authorising officer, according to the provisions (1) and (2) of this Article. (9) The value of the investment objectives, whose technical-economic documentation was approved according to the competences provided for in this article, is confidential until the execution of the works, according to the legal provisions on public procurement. (10) The authorising officers, as investors and on their own responsibility, shall update and approve the value of each new investment objective or further, depending on the evolution of prices. ((11) Financing of design expenses for the elaboration of pre-feasibility studies, feasibility studies and documentation for the organization of tenders and the adjudication of the execution of public works, as well as admission to financing new investment objectives are made according to the methodological norms developed by the Ministry of Finance. ((12) Investment expenditure shall be included in each chapter of the action to be financed from the State budget. + Article 23 (1) In cases where the administrative-territorial units cannot cover their expenses from their own income, established under the law, in order to balance them, they can be established, by the annual budgetary law, quotas or amounts broken down from some revenues of the state budget, as well as criteria for their determination on administrative-territorial units. (2) From the state budget, transfers may be made for administrative-territorial units, in order to finance investments of a social and edilitary-household nature, as well as social protection actions. (3) The quotations or amounts broken down from some state budget revenues and transfers that are made from the state budget, according to the previous paragraph, are approved annually by the budget law, for each county and for the city of Bucharest, as well as the distribution of transfers to destinations. (4) The proposals for quotas or amounts broken down from certain revenues of the state budget and transfers will be included in the budget projects for the entire county, respectively of the city of Bucharest, which shall be presented to the Ministry of Finance the situation of the component administrative-territorial units to which such shares are proposed or broken down and transfers, as well as notes to substantiate their need, opportunity, efficiency and effectiveness. (5) The annual budgetary laws may establish additional quotas on certain direct taxes of the state budget and/or local budgets, which shall constitute income of the budgets of administrative-territorial units, in which the purpose will be provided the maximum level of additional allowances and the categories of direct taxes on which they will apply, as well as their distribution on local councils and county councils. + Article 24 (1) The principal authorising officers shall have the obligation, by May 1 of each year, to communicate to the Ministry of Finance the proposals for amending the revenue and expenditure for the state budget, the state social insurance budget and the budgets of special funds for the next year, compared to the current year, according to the methodology established by the Ministry of Finance, with the stipulation of the causes and the substantiations that determine (2) Local and county councils have the same obligations in case of request for increase of transfers, allowances or amounts broken down from some state budget revenues compared to the current year. + Article 25 (1) The principal authorising officers shall submit to the Ministry of Finance, at the latest by June 1 of each year, the proposals for the draft state budget, the state social insurance budget and the budgets of special funds, according to the methodology and conditions established by the Ministry of Finance (2) The main authorising officers of the local budgets shall submit the proposals for the projects of the local budgets to the general directions of public finances and state financial control until May 15 of each year, following that they submit the projects of the local budgets to the entire county and the city of Bucharest, at the latest by June 1 of each year. (3) The Ministry of Finance shall examine the draft budget and shall hold discussions with the principal authorising officers on the maximum level of budgetary expenditure. Until July 1, the Ministry of Finance, with the consent of the Prime Minister, communicates to the main authorising officers the limits of expenditure established on the basis of the financial policy of the Government, in order to finalize the budget projects. (4) The budget projects, finalized according to the provisions of the previous paragraph, shall be submitted to the Ministry of Finance by August 1 of each year, accompanied by detailed documentation and substantiations, both for income and for expenses. In case of differences, the Government decides. (5) The Ministry of Finance, on the basis of these draft budgets and its own budget, draws up the draft state budget, the draft state social insurance budget and the projects of the budgets of special funds, which it submits to the Government until September 25 of each year, accompanied by the draft budgetary laws. (6) After the appropriation of draft budgets referred to in the previous paragraph by the Government, it shall submit them for approval to the Parliament, at the latest by 10 October of each year, accompanied by a report on the situation economic and financial of the country and its projection in the next year, as well as the draft budgetary laws. (7) The budgets are approved by the Parliament as a whole, by chapters, by articles and by the principal authorising officers. + Article 26 (1) The budgets of the main authorising officers, as well as the quotas or amounts broken down from some revenues of the state budget and transfers by county and on the city of Bucharest shall be included in the annexes to the state budget. (2) The incomes and expenses that are pursued and executed through the Ministry of Finance shall be included in the annex to the state budget. + Article 27 If the state budget law and the state social insurance budget law were not adopted at least 3 days before the expiration of the budget year, the Government performs the tasks incumbent on it and still applies the provisions of the budgets of the year precedent, until the new budgets are adopted. + Article 28 In determining the achievements of the budgetary revenues the following rules will be observed a) taxes, taxes and any other income shall be entered in the state budget only if they have been established by law; b) the annual budget law approves for each year the list of taxes, fees, as well as the other incomes of the state to be charged; c) it is forbidden to charge, under any title and under any name, direct or indirect contributions, outside those established by law. + Article 29 (1) The annual budgetary law shall approve the budgetary appropriations for the expenditure of each budgetary year, as well as their functional and economic structure. ((2) The allowances for personnel and capital expenditures, approved by principal authorising officers and, within them, by chapters, may not be increased and may not be used in other expenditure items. (3) The budgetary appropriations, approved to a principal authorising officer by the annual budgetary law, may not be used to finance the expenses of another principal authorising officer. Also, expenditure approved in one chapter cannot be used to finance the expenditure of another chapter. ((4) The transfers of budgetary appropriations between the other subdivisions of the budgetary classification, which do not contravene the provisions of this Article or the annual budgetary law, shall be within the competence of each principal authorising officer, for his own budget and for the budgets of subordinated units, and may be carried out before the expenditure is committed, starting with the third quarter of the financial year. (5) Exceptionally and on the basis of the corresponding justifications, the transfers of credits from one chapter to another chapter of the budget classification, except for the expenses provided in par. (2), may be made, within the budget of a principal authorising officer, before the expenses are committed, starting with the third quarter, with the agreement of the Ministry of Finance. (6) The transfers of budgetary credits from the chapters that have been increased from the Budget Reserve Fund at the disposal of the Government or from the Intervention Fund at the disposal of the Government are prohibited. (7) The budgetary appropriations approved in some chapters may be of a predictable nature, and they may be increased by Government decisions of a global amount created for this purpose and to be contained in an amending law. The list of chapters to which the approved credits are forecast shall be approved by the annual budgetary law. (8) During the budgetary year, the annual budgetary law may be amended by amending laws, which shall be submitted to the Parliament at the latest by 30 November. (9) The annual budgetary laws may block part of the budgetary appropriations approved by the principal authorising officers, in order to maintain the approved budget balance and to spend efficiently and effectively the public funds. (10) The transfers of budgetary appropriations in local budgets, under the provisions of this Article, shall be approved by each local council, respectively the county council, as the case may be, and the transfers of budgetary credits referred to in par. (5) shall be made with the agreement of the territorial bodies of the + Article 30 (1) The incomes and expenses approved by the state budget, through the state social insurance budget, through the local budgets and through the budgets of special funds shall be distributed by quarters, depending on the legal deadlines for revenue collection and the period during which the expenditure is necessary. ((2) The distribution by quarters of the revenue and expenditure provided for in the budgets referred to in the preceding paragraph shall be approved by: a) The Ministry of Finance-by chapters, on the proposal of the main authorising officers and territorial bodies of the Ministry of Finance, for the quotas or amounts broken down from some state budget revenues and for transfers from the state budget, on the structure approved for local budgets; b) the principal authorising officers-for their own budgets and the budgets of the subordinated units, as well as on the other subdivisions of the budget classification. + Article 31 (1) The budgetary appropriations approved by the state budget may be used, at the request of the principal authorising officers, only after the opening of credits or the supply of funds by the Ministry of Finance of the accounts opened to them at the state treasury or banking units, as the case may be. (2) The granting of funds from the state budget shall be made within the limits of the budgetary appropriations and according to the approved destinations, in relation to the degree of use of the resources made available previously, in compliance with the legal provisions governing making those expenses. (3) Transfers to local budgets, within the limits provided for in the state budget, shall be made by the Ministry of Finance, upon request and according to the needs of the budget execution. + Article 32 (1) It is forbidden to make payments directly from the revenues collected for the state budget, the state social insurance budget and local budgets, as well as from the income of special funds, except when the law provides otherwise. (2) The incomes that are carried out above those approved on the entire state budget, the state social insurance budget and the budgets of special funds will be used, during the year, to finance some actions established by the law or will decrease the budget deficit or increase the budget surplus. + Article 33 (1) The main authorising officers of the state budget, the state social insurance budget and the budgets of special funds are the heads of public authorities, ministers and heads of other specialized bodies of the administration central public. (2) At the Chamber of Deputies and at the Senate, the principal authorising officers are their general secretaries. (3) The heads of public institutions with legal personality subordinated to the principal authorising officers, financed from the state budget, from the state social insurance budget and from the budgets of special funds are, as the case may be, secondary or tertiary credit. + Article 34 (1) The principal authorising officers shall allocate the budgetary appropriations, approved by the state budget, the state social insurance budget and the budgets of the special funds, on the lower hierarchical units, in relation to their respective tasks, according to the law, in the respective budgets and approves the performance of expenses from own budget, in compliance with (2) The subsidies of any kind, provided according to the law to be granted from the state budget to autonomous regions and commercial companies with state capital, shall be included and executed by the budgets of the principal or secondary authorising officers, as the case may be, according to the methodological norms established by the Ministry (3) The secondary authorising officers shall approve the expenditure from their own budgets and those from the budgets of special funds, in compliance with the legal provisions, and shall allocate the approved budget appropriations on the lower hierarchical units, whose leaders are tertiary authorising officers. (4) The tertiary authorising officers shall use the budgetary appropriations allocated to them only for the needs of the units they lead, according to the provisions of the approved budgets and under the conditions established by the legal provisions. (5) The authorising officers are obliged to hire and use the budget credits only within the limits of the approved provisions and destinations, for expenses strictly related to the activity of the respective public institutions and in compliance with the provisions Legal. + Article 35 Principal authorising officers may delegate the right to approve the use and distribution of budgetary appropriations to their rightful substitutes. + Article 36 (1) Main orderers and secondary and tertiary authorising officers shall respond, according to the law, by: a) use of budget appropriations; b) realization of income; c) use with efficiency and effectiveness of the amounts received from the state budget, from the state social insurance budget or from the budgets of special funds; d) the integrity of the goods entrusted to the unit they lead; e) the organization and keeping up to date of accounting and the term presentation of accounting statements on the budget execution. ((2) Employment and expenses from the amounts approved by the state budget, the state social insurance budget or the budgets of special funds shall be approved by the authorising officer and shall be carried out only with the prior financial control visa internal preventive. The operations of employment of expenditure subject to preventive control exercised by the Court of Auditors shall be carried out on a visa + Article 37 In situations where, on the basis of legal provisions, passes of units, shares or tasks from one principal authorising officer to another take place, the Ministry of Finance is authorized to introduce the corresponding changes in their budgets and in the structure of the state budget, without affecting the balance and budgetary reserve. + Article 38 The allocations from the state budget granted to public institutions that realize, according to the law, extra-budgetary incomes or other institutions, associations or legal entities shall be established by law and shall be included, every year, in the budgetary laws. + Article 39 ((1) The amounts collected from the sale as such or from the valorization of the materials resulting from the demolition, dismantling or decommissioning, under the conditions provided by law, of fixed assets or from the sale of material goods, belonging to public institutions financed under art. 70 70 para. ((1) lit. a) of this law, constitutes income of the state budget or local budgets, as the case may be, and flows to them according to the norms developed by the Ministry of Finance. ((2) The amounts obtained according to the previous paragraph by the other public institutions shall be retained by them in order to carry out investments. (3) The amounts collected from the concession or the rental of some assets of the state constitute state budget or local budgets, as the case may be, if the law does not provide otherwise. (4) The amounts obtained from the valorization of confiscated goods shall be made to the state budget or to the local budgets, as the case may be, depending on the subordination of the persons who ordered their confiscation under the law, after deducting the expenses materials related to this activity, as well as the amounts retained to stimulate staff, according to the law. + Article 40 ((1) The performance of expenditure from the state budget, the state social insurance budget, the local budgets, as well as from the budgets of special funds will be made only on the basis of supporting documents, drawn up in accordance with the legal provisions that confirm the receipt of material goods, the provision of services, payment of salaries and other money rights, payment of obligations to the budget, as well as other obligations, according to the legal provisions (2) The Government may determine, by decision, the actions and categories of expenses for which up to 30% of public funds may be made in advance payments, the criteria, procedures and limits that will be used for this purpose, in order to accelerate the investment process, the improvement of infrastructure in transport, as well as for purchases of goods, works or service achievements and the execution of scientific research contracts. ((3) The amounts representing advance payments, made under the terms of the contractual provisions, according to the previous paragraph, and unjustified by the performances made until the end of the year will be recovered, under the law, by the institution the public who granted the advances and will return to the budget from which they were advanced. + Article 41 (1) The principal authorising officers have the obligation to analyze quarterly the need to maintain some budgetary credits for which, on the basis of legal provisions or other causes, the tasks have been abolished or postponed and to propose to the Ministry Finance cancellation of those loans. (2) The Court of Auditors may block, and the Ministry of Finance may block or reduce the use of credits found as without legal basis or without justification in the budgets of the main authorising officers of the state budget, the insurance budget state social and special fund budgets. (3) With the budgetary credits cancelled or reduced to the main authorising officers, financed from the state budget under the conditions of the previous paragraphs, the budgetary reserve fund at the disposal of the Government, provided for in the state budget, shall be increased. + Article 42 ((1) On the basis of the accounting accounts presented by the principal authorising officers, the accounts for the execution of the state budget, the state social security budget and the budgets of the special funds, presented by the bodies which, according to the law, they have this task and, following their verification and analysis, the Ministry of Finance elaborates the works on the annual general account of execution of the state budget and the state social insurance budget, as well as the annual execution accounts of the budgets of the special funds presented to the Government . (2) The annual general account for the execution of the state budget, the state social insurance budget, as well as the annual execution accounts of the budgets of the special funds shall be drawn up in the structure of the approved budgets and have as annexes the annual accounts of execution of the budgets of the principal authorising officers, including their annexes. (3) The Government shall analyse the works and shall present the annual general account for the execution of the state budget, the state social security budget and the other annual execution accounts for approval by the Parliament, by July 1 of the following year the execution. (4) The annual general account for the execution of the state budget, the state social insurance budget and the other annual execution accounts shall be approved by law after the verification by the Court of Auditors. + Article 43 The annual accounts for the execution of the state budget, the state social insurance budget, the budgets of special funds, the authorising officers will include: a) On income: 1. budgetary provisions approved initially; 2. final budgetary provisions; 3. receipts made. b) At expenses: 1. loans originally approved; 2. final credits; 3. payments made. + Article 44 The surplus or deficit of the state budget, state social insurance budget and special fund budgets shall be determined as the difference between revenue received until the closing of the budget year and payments made up to the same date. + Article 45 In case of deficit of the state budget, covered by treasury bills or by loan from the National Bank of Romania, under the conditions of art. 17 and 18 of this law, not reimbursed until the end of the budget year, the Parliament decides, on the proposal of the Government, to cover the deficit and the measures to be taken to prevent the repetition of such situations in the financial year Next. + Article 46 (1) Of the surplus of the state budget, left after the full liquidation of the public debt, a 50% quota is annually reserved for the creation of a state treasury fund. The treasury fund of the state is kept in the account of the state treasury, opened at the National Bank of Romania, and is used on the basis of law. Until use, the availability of the treasury fund will be placed in the form of a financial deposit with interest. (2) For this fund, annual execution accounts shall be drawn up, which shall be subject to approval with the general account of execution of the state budget. + Article 47 (1) The Ministry of Finance shall establish annually the general account of the public debt of the state, which includes the account of operations in the country and abroad The general account of public debt will be attached to the annual general account of execution of the state budget, which is submitted to the Parliament, according to the provisions of this law. (2) The general account of the public debt shall include the situation of the internal public debt and the direct external public debt of the State, as well as the situation of governmental guarantees for domestic and foreign credits received by other legal entities. + Article 48 Preventive and subsequent control over the training, administration and use of financial resources of the state and the public sector, as well as the management of public and private patrimony of the state and the the administrative-territorial units shall be carried out by the Court of Auditors and by the other state bodies, according to the law. + Article 49 (1) The house execution of the state budget, of the state social insurance budget, of the local budgets, of the budgets of special funds shall be carried out through the treasury of the state or through the banking units, as the case may be, based on the methodological norms issued by Ministry of Finance, which provides: a) collection of budget revenues; b) making the expenses ordered by the authorising officers, within the limits of the budget credits and destinations approved under the legal provisions; c) collection of extra-budgetary income and making payments made available from them and special funds through separate accounts, public institutions and categories of resources; d) management of internal and external public debt through the pursuit of domestic and foreign government loans and their use, as well as those guaranteed by the state, according to the destination provided in the contracts, repayment of the rates at maturity payment of interest, commissions and related charges; e) performing other financial operations on behalf of central and local public administration bodies. (2) The following operations may be carried out through the state treasury: a) the preservation of availabilities representing the value in lei of non-reimbursable external aid, received on the basis of agreements and governmental agreements and from international bodies, and their use on the basis of Government decisions, according to the destinations established by donors or for capital expenditure in the public and economic sectors, as the case may be; b) making financial placements in the term from the availabilities of the general account of the state treasury through the National Bank of Romania. + Article 50 The works of preparation, approval and execution of the state budget and other budgets are based on the strategy of the development of public branches and sectors, analyses in execution and forecasts of the stages of evolution of the financial, monetary balance and foreign exchange, the level of internal and external public debt, in order to establish the direction of use of financial instruments to determine economic and social development. For this purpose, the Ministry of Finance uses, under the law, the projects and executions regarding: the external balance of payments; the balance of income and money expenditures of the population and the money supply; countries. + Chapter 3 Elaboration, approval, execution and completion of the execution of local budgets + Article 51 (1) Local budgets shall mean the budgets of administrative-territorial units that have legal personality. (2) Local budgets shall be elaborated, approved and executed under the conditions of this Law and of the Law on Local Public Administration. (3) Each commune, city, municipality, sector of Bucharest, county, respectively Bucharest municipality, prepares its own budget, under conditions of autonomy. There are no subordination relations between the budgets of local councils and county council budgets. (4) The Government will take the necessary measures to stimulate the local initiative, through the financial autonomy of the administrative-territorial units and through the budget of each unit, in order to satisfy the local social requirements, local bodies to size the budget provisions according to their own needs and correlated with the possible budgetary resources to be mobilised, as well as to strengthen the social control over the efficient use of the allocated funds. + Article 52 (1) Local taxes and fees shall be established by the local or county councils, as the case may be, within the limits and under the law. ((2) The incomes of the local budgets shall be formed from taxes, duties and other incomes, the list of which is given in the Annex to this Law. (3) The finding, settlement and tracking of the revenue collection of the local budgets shall be carried out through the territorial fiscal bodies subordinated to the Ministry of Finance, if the law does not provide + Article 53 From the local budgets are financed, under the conditions established by law, social-cultural actions, objectives and economic actions of local interest, maintenance and functioning expenses of local public administration bodies, as well as other objectives provided by legal provisions. The incomes and expenditures of the local budgets are based on the budgetary classification established by the Ministry of Finance. + Article 54 (1) The way of distribution of allowances or amounts broken down from some state budget revenues and transfers from the state budget to local budgets, established and approved under the provisions of art. 23 of this law, shall be established annually by the budgetary law. (2) The budgets of the local councils reflect relations of full financial autonomy. (3) Local and county councils, as the case may be, shall establish and approve additional quotas on direct taxes of the state budget and/or local budgets within the limits and under the provisions of art. 23 23 para. (5) of this law, depending on the needs of the normal functioning of public services and the performance of the duties of local public authorities, according to the law. (4) At the request of the local and county councils, as the case may be, by the annual budgetary laws, the administrative-territorial units may be authorized to take out loans to cover the expenses related to the implementation of thorough actions, by issue of securities, provided that those units are able to guarantee the coverage of the interests and the redemption of those securities. The finding and authorization of the guarantee shall be carried out through the territorial bodies of the (5) In cases where temporary deficit occurs in the execution of local budgets, it may be covered, until the collection of approved budget revenues, on account of the resources in the general account of the state treasury. (6) County councils and local councils may be associated with each other, under the law, for the realization of public works and services of local interest, on the basis of convention, also ensuring the appropriate financial resources. + Article 55 (1) In the own budgets of the counties and the city of Bucharest, the municipalities and sectors of the city of Bucharest, cities and communes can register the budgetary reserve fund at the disposal of the local or county council, as the case may be, the each administrative-territorial unit, up to 5% of the total expenditure. It can be used to supplement some budget credits approved by local budgets, in order to finance new actions and tasks during the year. (2) The budgetary reserve fund provided for in the preceding paragraph may be increased, within the year, by up to 50% of the initial amount of the budget approved by the budget, from the availability of budget appropriations no longer required by the end of the budget. year. (3) The availability of budgetary appropriations from personnel and capital expenditure cannot be used with this destination. + Article 56 In cases where in the own budgets of some administrative-territorial units the approved own incomes exceed the approved expenses, including the budgetary reserve established according to the law, the differences are constituted as planned surpluses of every local budget. + Article 57 (1) The main authorising officers of the local budgets are the presidents of the county councils in counties, the general mayor of Bucharest and the mayors of the other administrative-territorial units. (2) The heads of public institutions with legal personality subordinated to the local or county council of each administrative-territorial unit are, as the case may be, secondary or tertiary loan officers. (3) The principal authorising officers of local budgets may delegate the right to approve the use and distribution of budgetary appropriations to their rightful substitutes. + Article 58 Funding from local budgets shall be ensured through credit openings by their main officers, within the budget appropriations approved by local budgets and according to the destination established in relation to the degree of use of the amounts at the previous provision and in compliance with the legal provisions governing that expenditure. + Article 59 The distribution by quarters of the revenues and expenses provided for in the local budgets shall be approved by: a) the Ministry of Finance, for the quotas or amounts broken down from some state budget revenues and for transfers from this budget presented by the territorial bodies of the Ministry of Finance, based on the proposals of the county councils and of the General Council of Bucharest and of the local councils; b) county or local councils, as the case may be, of administrative-territorial units, for their own budgets and budgets of subordinate public institutions. + Article 60 (1) The projects of the budgets of administrative-territorial units shall be elaborated on the basis of draft budgets of the own administration and subordinated public institutions, in the stages provided for the state budget. (2) The methodology for the elaboration and execution of local budgets shall be established by the Ministry of Finance. (3) The projects of the budgets of administrative-territorial units shall be submitted for approval to the local or county councils, as the case may be, within a maximum of 30 days from the approval of the annual At the same time, the modified local budgets are approved during the budget year, by amending laws. (4) Each budget shall be approved on the whole, by authorising officers, chapters and articles. + Article 61 (1) In order to cover possible temporary house goals, published during the year between the expenses and incomes of the own budgets of the communes, cities, municipalities and sectors of Bucharest, temporary loans can be granted from treasury funds constituted according to the law. The right to approve such loans have the county councils and the General Council of Bucharest, with the prior opinion of the general directorates of public finances and state financial control. (2) From the same funds and under the same conditions, loans can be granted and if such temporary house goals occur at the own budgets of the counties and the city of Bucharest. (3) The Court of Auditors and the Ministry of Finance verify the formation and use of the treasury fund ((4) Loans granted according to par. ((1) and (2) of this Article shall be deemed to be reimbursed by 31 December of each budget year. (5) In exceptional cases, where the loans have not been repaid until the end of the year due to the lack of budgetary availabilities, they are provided for reimbursement in the budgets of the following years, for up to 18 months, with a interest whose the maximum limit will be established by the Ministry of Finance and which is collected at the county treasury fund, respectively of the city of Bucharest. + Article 62 (1) In order to carry out social-cultural actions and to cover economic expenses of local interest, local or county councils, as the case may be, may approve and use in full the amounts collected from the own incomes of the local budgets those approved, under the following conditions: a) the excess of the proceeds to be made on the totality of the own incomes established by the respective local budget and to be maintained until the end of b) the income pluses must come from the activity of the year and not be the result of changes in the legislation or certain undervaluations found by the control bodies provided by the law; c) the respective budgets should not be balanced with transfers from the state budget or have non-refundable loans. ((2) The amendments made and approved in the local budgets, according to the provisions of this article, shall be subject to the ratification of the local or county council, as the case may be, at the + Article 63 The annual surplus of the local budget, resulting at the end of the budget year, after making the regulations with the state budget within the limits of transfers from the state budget, shall be used in order to: a) reimbursement of any loans, from previous years or current year, non-ichidate and payment of interest related to them; b) the establishment of the own bearing fund, cumulatively, within the limit of 5% of its own income, including the shares or amounts broken down by some revenues of the state budget, made by its own budget in that year. in a separate account, open to each administrative-territorial unit, to the territorial units of the state treasury and may be used, temporarily, to cover possible temporary deficits arising from gaps between income and Current year expenditures At the end of the year, the bearing fund must be recompleted in the separate account, opened at the treasury units; c) payments to the county treasury fund, respectively of the city of Bucharest, as the case may be. + Article 64 (1) The expenses for the own investments of the counties, municipalities, towns and communes, of the autonomous regions under the authority of the county and local councils, as the case may be, and of the public institutions of county and local subordination, which shall be finances, according to the law, from local budgets, they register in the budget of each administrative-territorial unit, at each chapter of the action, based on the investment list, approved as an annex to the local budget by the local or county council, after Case. (2) The technical-economic documentation of the investments whose financing is fully or in addition to the budgets of the administrative-territorial units is approved, with the prior consent of the Ministry of Finance, as follows: a) the county councils and the General Council of the Municipality of Bucharest, for their own investments, for those of the autonomous regions under their authority, as well as for those of subordinated public institutions, whose value is between 100 million lei and 3 billion lei; b) the local councils of the municipalities, for their own investments, for those of the autonomous regions under their authority, as well as for those of subordinated public institutions, whose value is between 100 million lei and 2 billion lei; c) the local councils of the cities, for their own investments, for those of the autonomous regions under their authority, if applicable, as well as for those of subordinated public institutions, whose value is between 100 million lei and one billion lei; d) the local councils of the communes, for their own investments, as well as for those of subordinated public institutions, whose value is between 100 million lei and 750 million lei. (3) The principal authorising officers of the local public administration, heads of public or local public subordination institutions, who have the status of secondary or tertiary authorising officers, as well as managers of autonomous regions of county and local interest, for own investments whose value does not exceed 100 million lei, and approves the technical-economic documentation with the prior opinion, as the case may be, of the permanent delegation of the county council or the local council. (4) The technical-economic documentation for the investment objectives whose financial coverage is fully or in addition to the budgets of the administrative-territorial units, the values of which exceed the ceilings provided in par. 2, is approved by the Government. + Article 65 The presidents of the county councils and the mayors of the other administrative-territorial units draw up and present the annual accounts for the execution of their own budgets for approval to the county councils and local councils, respectively, until July 1 the next year, in the structure provided for in art. 43 43 of this law. + Article 66 (1) The county treasury funds and the city of Bucharest, established according to the law, shall be kept in special accounts with the territorial units of the state treasury and shall be used to finance investment objectives within the territorial of the county, respectively of the city of Bucharest, in the fields of communal household and transport, under the conditions provided in the annual budget law. (2) For these funds, execution accounts shall be drawn up annually, which shall be submitted for approval once with the execution account of the county budget, respectively of the city of Bucharest. + Article 67 The territorial bodies of the Ministry of Finance draw up, on the basis of local budgets approved by the local authorities, under the law, and transmit to the Ministry of Finance the budgets for the entire county, respectively of Bucharest, with the distribution by quarters of incomes and expenses, grouped within each county and the city of Bucharest, on communes, cities, municipalities, sectors of Bucharest and own budget, on the structures of the budgetary classification established by Finance Ministry. + Article 68 (1) Quarterly, the presidents of the county councils and the mayors of the other administrative-territorial units shall draw up accounting reports on the budgetary execution, which shall be transmitted to the Ministry of Finance, within the deadlines and according to of it. (2) The Ministry of Finance shall submit to the Government, by 31 May each year, the annual summary of local public revenues and expenditures, with conclusions and proposals regarding their role in the performance of the tasks assigned to the bodies local public administration and the way in which financial discipline was respected. + Article 69 The house execution of the local budgets is carried out through the territorial units of the state treasury, ensuring: a) the collection of budgetary revenues, based on a strict record of the amounts collected on each payer; b) the financing of expenditure within the approved budget appropriations and of the intended purpose; c) compliance with the approved budget balance. + Chapter 4 Financial institutions ' + Article 70 ((1) The financing of current and capital expenditures of public institutions shall be ensured as follows: a) in full from the state budget or local budgets, as the case may be, depending on the subordination; b) from the extra-budgetary income and allowances granted from the state budget or from the local budgets, depending on the subordination; c) in full from the extra-budgetary income; d) of the special funds, for certain expenses established by the law to be financed from these funds. (2) Public institutions may benefit from non-reimbursable budget allocations, grants, obtained in a competitive system, which they include in the budget in order to achieve objectives or programs under the law. (3) Public institutions fully financed from the budget shall pay the revenues made to the state budget or to the local budgets, as the case may be, depending on the subordination. + Article 71 (1) Public institutions referred to in art. 70 may also use for the deployment and widening of their activity material and money means received from legal and physical persons, through free transmission, in compliance with the legal provisions. (2) They shall be managed according to the rules on public finances and in compliance with the destinations established by the transmitter. + Article 72 The financing of the expenses of some public institutions, especially in the social-cultural field, regardless of subordination, is ensured both from the state budget and from the budgets of some administrative-territorial units, only in cases where, through the law annual budget, the categories of expenditure to be financed from each budget shall be determined. + Article 73 (1) The non-budgetary incomes of public institutions, financed under the conditions of art. 70 70 para. ((1) lit. b) and c), shall be collected, administered, accounted for and used by the public institutions concerned, according to the rules on public finances, if the law does not provide otherwise. (2) Excedes resulting from the execution of budgets of public institutions, financed under the conditions of art. 70 70 para. ((1) lit. b) and d), shall be regularized at the end of the year with the state budget, local budgets or special funds budgets, as the case may be, within the limits of the amounts received from them, if the law does not (3) The annual balances resulting from the implementation of the budgets of public institutions fully financed by extra-budgetary income shall remain available to them, and shall be used in the following year with the same destination. The budgets of public institutions financed by extra-budgetary income shall be distinctly presented as an annex to the centralised budget of the principal authorising officer. (4) The incomes of the budgets of public institutions, financed according to 70 70 para. ((1) lit. b) and c), come from taxes, rents, cultural events, valorization of products from their own activities or annexes, artistic competitions, publications, impresario, exploitation of films, editorial benefits, consultations and medical services, studies, projects, services, works, exploitation of goods that they have in administration and others, established under the law. + Article 74 ((1) The payments for investments of public institutions shall be made by the territorial units of the state treasury, on the basis of the investment list, of the technical documentation provided by law, of the funds approved for capital expenditures and with compliance with the legal provisions on investments and their settlement. (2) With fixed assets resulting from investment expenses or received by free transfer, the social fund of the public institution shall be increased. + Chapter 5 Common and final provisions + Article 75 (1) The budgetary exercise is annual, coincides with the calendar year and ends on the basis of methodological norms developed by the Ministry of Finance. (. All operations, carried out in the course of a year on the account of a budget, shall belong to the corresponding execution year of that budget (3) For all economic operators and other taxpayers, the financial year shall have the same duration as the budget year. + Article 76 ((. The implementation of the budget shall end on 31 December of each year. Any unearned income and any expenses not made until December 31 will be charged or will be paid, as the case may be, to the budget account for the following year. (2) Unused budget appropriations until the closing of the year are cancelled by law. (3) In the case of special funds balanced by subsidies from the state budget, the balances resulting from their execution and unused until the end of the year shall be regularized with the state budget, within the limits of the subsidies granted; carry over to the following year, with the preservation of the original destination, unless the law provides otherwise. + Article 77 (1) Failure to comply with the deadline for payment of amounts due to the state budget, local budgets, state social insurance budget and special fund budgets shall entail the obligation to calculate and collect the late increases provided by law. ((2) Incasing to the state budget, to the local budgets, to the state social insurance budget and to the budgets of special funds of the amounts due and unpaid to the legal deadlines is made according to the legislation on the pursuit and execution of incomes budgeting. + Article 78 No expense can be entered in the state budget, in local budgets, in the state social insurance budget and in the budgets of special funds, nor carried out from these budgets, if there is no legal basis for such expenses. + Article 79 (1) From the state budget or from local budgets, grants or transfers of a general nature may be granted or with destinations for certain expenses to institutions, associations or other legal entities that are not state and do not have autonomy economic and financial, as well as to international units or bodies, as contributions of state cotization, only in cases and under the conditions provided by law. ((2) Such grants or transfers shall be provided for and shall be granted from the budgets of the principal authorising officers, distinctly, by the categories set out in the preceding paragraph. + Article 80 (1) The amounts approved by the state budget, the local budgets, the state social insurance budget and the budgets of special funds, within which expenses can be made, represent budget credits, which cannot be exceeded. ((2) The commitment of expenditure from these budgets may be made only within the limits of the approved annual budget appropriations. (3) The use of budgetary appropriations for purposes other than those approved shall entail, under the law, the responsibility of the guilty + Article 81 The legal provisions in the field of elaboration, approval and execution of the state budget also apply in the field of local budgets, the state social insurance budget and the budgets of special funds, in so far as they do not have otherwise by this law. + Article 82 (1) Public institutions, regardless of the financing and subordination system, shall carry out the operations of receipts and payments through the territorial units of the state treasury within which they are based and where they have opened the income accounts, expenses and availabilities. (2) It is forbidden for public institutions to carry out the above operations through commercial banks. + Article 83 (1) It constitutes the following facts if, according to the criminal law, they are not considered crimes: a) non-compliance with 22 22, 37, 62 and 74; b) non-compliance with 29, 32 para. ((1), art. 40, 77 para. ((2) and art. 80 80; c) non-compliance with 19 19, art. 28 lit. c), art. 34 34 para. ((5), art. 36, 38, 39, 41 para. ((1), art. 55, 58, 60 para. ((3), art. 66, 71, 78, 79 and 82. ((2) Contraventions referred to in lett. a) is sanctioned with a fine from 200,000 lei to 1,000,000 lei, those from lit. b), with a fine from 400,000 lei to 1,500,000 lei, and those from lit. c), with a fine of 600,000 lei to 2,000,000 lei. The level of these fines can be updated by annual budget law. (3) The finding of contraventions and the application of fines shall be made by the persons empowered for this purpose. + Article 84 Contraventions provided for in art. 83 the provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25-27. + Article 85 On the date of entry into force of this Law, the Law no. 10/1991 on public finances and any other provisions to the contrary. This law was adopted at the joint sitting of the Chamber of Deputies and the Senate of June 26, 1996, in compliance with the provisions of 74 74 para. ((2) and art. 76 76 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT MARTIAN DAN p. SENATE PRESIDENT VALER SUIAN + Annex LIST taxes, duties and other income of local budgets No. crt. Name of income CHAPTER I Own incomes that are provided for in the own budgets of the counties 1.Profit tax from the autonomous regions under the authority of the county councils. 2.Other receipts from direct taxes. 3.Aquarius from the net profit of the autonomous regions under the authority of the county councils. 4.Other income from public institutions. 5.Various income: a) income from fines imposed according to legal provisions; b) refunds of funds from local budget financing of previous years; c) receipts from other sources. 6.Income from the valorization of some goods of public institutions of county subordination. 7.Majorations and late penalties for term unearned income on taxes, fees and income contained in this chapter. CHAPTER II Own incomes that are provided in the own budgets of the communes, cities, municipalities, sectors of Bucharest and the General Council of Bucharest Municipality 1.Profit tax from the autonomous regions under the authority of the local councils of the cities, municipalities, sectors of Bucharest and the General Council of Bucharest Municipality. a) tax on the income of self-employed, craftsmen and other independent individuals and family associations; b) tax on buildings and land from individuals; c) taxes on means of transport held by individuals; d) stamp duties on successions and other stamp duties from the population; e) other taxes and fees from the population. 3.The fee for the use of state property land. 4.Tax on buildings and land from legal entities. 5.Taxes on means of transport owned by legal entities. 6.Tax on agricultural income. 7.Other direct taxes: a) income tax made by non-resident individuals and legal entities; b) other receipts from direct taxes. 8.Tax on shows. 9.Other indirect taxes: a) stamp duties from legal entities; b) increases and late payment penalties for non-term income to taxes, taxes and revenues included in this chapter. c) other receipts from indirect taxes. 10.Aquarius from the net profit of the autonomous regions under the authority of the local councils of the cities, municipalities, sectors of Bucharest and the General Council of Bucharest Municipality. for the examination of drivers of motor vehicles, the issue of driving licences and other revenue relating to traffic on public roads; b) payments from the availability of public institutions and self-funded activities; c) other income from public institutions. 12.Various income: a) income from the recovery of costs, imputations and compensation; b) income from fines imposed according to legal provisions; c) refunds of funds from local budget financing of previous years; d) revenue from concessions; e) receipts from other sources. 13.Income from capital: a) income from the valorization of public institutions ' assets; b) incomes from the sale of houses built from state funds. NOTE: The list of taxes, fees and other incomes of local budgets can be updated by the annual budgetary laws, in line with programs to increase the financial autonomy of administrative-territorial units and decentralization of public services. -------