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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LAW No. 72 of 12 July 1996 concerning public finance ISSUER PARLIAMENT Published in MONITORUL OFICIAL NR. 152 of 17 July 1996 the Romanian Parliament adopts this law.


Chapter 1 General provisions Article 1 (1) this Act establishes rules on the formation, administration, use and control of the financial resources of the State, administrative-territorial units and public institutions.
  

(2) the creation of public financial resources shall be made on account of taxes, fees, contributions and non-revenue, collected from legal entities and physical persons, taking into account the potential economic and other criteria stipulated by the law. Public expenditure allocation and sizing their destinations and on instructing credits shall be paid in accordance with the objectives of the strategy for economic and social development of the country and with immediate priorities laid down by the competent public authorities.
  

The use of financial resources is done with strict observance of the law, in terms of efficiency, social and/or economic.

(3) the creation, use and distribution of the financial resources of the State, administrative-territorial units and public institutions, hereinafter the public financial resources, as well as the preservation and use of money and material assets of the public sector is controlled by the Court of Auditors, Finance Ministry and other bodies empowered by law.
  

(4) public financial resources is created and managed through a system of budgets, namely: the State budget, State social insurance budget, local budgets, budgets of special funds, Treasury budget and budgets of other institutions with an autonomous character, according to ensure financial equilibrium.
  

5. Resources and expenditures reflected in the budgets referred to in the preceding paragraph, aggregated on a national level, make up the public funds, total public expenditure respectively, after consolidation, through the Elimination of transfers of the respective budgets, will highlight the dimensions of public financial effort, for the year in question, the State of equilibrium or disequilibrium, where appropriate.
  

(6) public institutions, for the purposes of this Act, include the following: Romania's Parliament, Presidency, Government, ministries, other specialized bodies of Central and local public administration, other public authorities, judicial authority, and State institutions of the central or local subordination, regardless of the mode of financing of their activities.
  


Article 2 Taxes, fees and other revenue of the State, and the rules and regulations for public institutions shall be approved by law.


Article 3 (1) the Government shall draw up the draft of the State budget, State social insurance budget, special funds, budgets and annual general accounts of the execution thereof, and subjecting them to Parliament for approval, and the approval shall be responsible for implementation of the budget. Also exercise the General management of the business executive in the field of public finance, which periodically examines the purpose accounts, execution of the public national budget and budgets of special funds and establishes measures for maintaining or improving the budget balance, as appropriate.
  

(2) the Minister of Finance shall make arrangements for budgetary and balance: the application of the financial policy of the State, spending with efficient financial resources.
  


Article 4 The budget development and execution based on the State budget, State social insurance budget, local budgets and special funds sit universalitatii, principles of uniqueness, balance, reality, anualitatii and advertising.


Article 5 (5) the State budget, State social insurance budget, budgets of special funds, local budgets and the budgets of public institutions shall be approved as follows: a) the State budget, State social insurance budget and budgets of special funds;
  

b) budgets of districts, municipalities, Bucharest, Bucharest sectors, towns and communes, as well as the budgets of special funds set up by law in addition to these budgets-by county councils or local thereof, if applicable;
  

(c) public institutions financed budgets) in whole or in part of the budgets referred to in the) and b)-by the hierarchically superior thereof, if otherwise provided by law;
  

d) budgets of public institutions is financed entirely from extrabudgetary income-by the governing body of the public institution concerned with the opinion of the hierarchically superior body.
  

(2) the budgets referred to in b)-(d)), as well as the budgets of all economic operators, social security systems and other units under the law are required to prepare annual budgets, will be developed according to the methodology established by the Ministry of finance.
  


Article 6 (1), The Romanian Government Budgets and of other public institutions that have not hierarchically superior organ shall be provided in the State budget and is approved by the Parliament.
  

(2) the Chamber of Deputies and the Senate, in consultation with the Government, approve their own budgets ahead of the budget debate and forward them to the Government with a view to their inclusion in the national budget.
  


Article 7 (1) of the State Budget, State social insurance budget and budgets of special funds, constituted according to law, shall be drawn up by the Ministry of finance, on the basis of proposals by parent authorizing credits.
  

(2) the budgets of the other autonomous systems insurance approved by the governing bodies of its own, with the opinion of the Ministry of labour and social welfare and the Ministry of finance.
  


Article 8 Through annual budgetary laws can be approved fiscal measures in line with the evolution of the economy and ensuring the State's resources to finance public spending, as well as special income in order to cover expenditure set out distinctly through the State budget.


Article 9 the determination of public spending will take account of the financial policy of the State, the number of employees, the network of public institutions, those that are to be set up in the new budget year, using existing technical base with maximum effectiveness, as well as the following: a) social-financial resources of the State for education, health, social security, ocrotiri and culture , art, youth and sports, and the protection of the environment, the maintenance of ecological balance and others, under the conditions fixed by law;
  

b) supporting priority research programmes, in particular fundamental;
  

(c)) in the field of economic-development of investment and other economic actions in the public interest, the granting of subsidies, facilities and other means established by law, within the limits of budgetary allocations approved by annual budgets in accordance with the law;
  

d) ensuring the country's defense requirements, public order and national security;
  

e) funding Central and local public administration and other expenses provided for by the law;
  

f) public debt interest related expenses arising from the issue and placement of securities needed financing that debt, and risk guarantees granted by the State in accordance with the law.
  


Article 10 (1) In the State budget, the State social insurance budget, local budgets and special funds budgets cannot enroll and approve expenses without establishing resources to be carried out.
  

(2) during the execution of the budget, where proposals are made for the preparation of normative acts whose scope attracts decreasing incomes or increase expenditures approved by the budget, the originators are required to provide the necessary means to cover the gap of income or increased expenses.
  


Article 11 the Government shall ensure that the financial policy of the State in accordance with the Government programme approved by Parliament.


Article 12 (1) for the purpose of coordinating financial policy, established by the Government under art. 11 of this law, with the foreign exchange policy, monetary and credit, the Ministry collaborates with the National Bank of Romania to the elaboration of the balance of payments, external claims and liabilities, the regulations in the field of monetary and foreign exchange.
  

(2) the Government shall be responsible for the recovery of the Romanian State's foreign claims resulting from external trade activity, international economic cooperation and other activities carried out under the arrangements. Procedures for the recovery of claims outside the Romanian State will approve the Government's decision.
  


Article 13 the Ministry of finance together with the National Bank of Romania shall submit half-yearly reports to the Government information on the achievement of the external balance of payments and external balance of commitments and receivables and propose solutions in order to cover the deficit or surplus from the current account of the balance of foreign payments.


Article 14 (1) the Minister of finance, on behalf of the State, in the country or abroad, where appropriate, negotiations concerning external bilateral and multilateral agreements for the promotion and protection of investments and the conventions of the avoidance of double taxation and tax evasion and, together with the National Bank of Romania, in financial matters, currency and finance.
  


(2) the Minister of Finance also advises project phase, agreements, protocols or other arrangements, also deals with foreign partners, as well as drafts of legislative acts containing provisions of a financial-currency, concluded by public institutions.
  


Chapter 2 drafting, approval, execution and completion of the execution of the State budget in article 15 (1) the revenue and expenditure shall be entered in the State budget are grouped on the basis of budgetary clasificaţiei drawn up by the Ministry of finance.
  

(2) budgetary income includes Clasificatia-chapters and subchapters, and expenditure parts, chapters, subchapters, titles and articles, as well as paragraphs, as appropriate.
  

(3) expenditure referred to in chapters and items of expenditure were precise and limited destination.
  

(4) personal expenses are presented as distinct from material costs.
  

(5) it is prohibited to provide for expenditure, or to other categories of expenditures, personnel expenses, such as salaries, allowances, benefits and the like.
  


Article 16 any amount which should make the State income to the State budget, if the law does not stipulate otherwise.


Article 17 (1) it is prohibited to cover expenses of the State budget by resorting to monetary or broadcast through direct financing by banks.
  

(2) domestic public debt Refinancing and financing State budget deficit ensure through State loans, according to the law.
  

(3) the Minister of finance is authorized to enter into contracts and to guarantee loans of State internal financial market and foreign market, in order to ensure the funds needed refinancing public debt domestic budget deficit financing to the level registered at the end of each year and to balance the balance of foreign payments, within the limits approved by law.
  

(4) State Budget Deficit in the current year and past, for which there were no contracted State loans, is financed from the account of one hand placed temporary general of the Treasury. The Finance Ministry is authorised to determine interest for financing State budget deficit temporarily placed in readiness the general account of the Treasury of the State.
  

(5) the annual Law on approving the State budget may authorize the Minister of finance as, during the execution of the State budget, to make State spending up to face collection of revenue approved, if necessary, and with the approval of the Government, to issue Treasury bills or other specific instruments, interest-bearing and whose maturity does not exceed the end of the financial year.
  

(6) the issue of Treasury bills or other specific tools are put into circulation by the National Bank of Romania, on the basis of the Convention, drawn up by this agent with the Ministry of finance, on behalf of the State.
  

(7) Total Treasury bills bonds and other instruments in circulation may not exceed 8% of the total expenses of the State budget approved.
  

(8) the issuance of Treasury bonds and other instruments can be made only during the first 10 months of the financial year, and their withdrawal must be done without exceeding the financial year in which they were issued.
  


Article 18 the National Bank of Romania may grant the loan without interest, to cover the temporary gap between revenue and expenditure budget on account of its lending resources. This loan is to be repaid by the end of the financial year in question, on account of budgetary incomes or a State loan made in accordance with the law. The loan granted by the National Bank of Romania shall not exceed in a financial year, 10% of the total expenditure of the budget approved, and double its capital and reserve fund.


Article 19 (1) the creation and use of funds belonging to the State, besides the budget, are prohibited.
  

(2) special Funds, approved by special laws, are out of the State budget and State social insurance budget.
  

(3) draft special funds budget shall be drawn up by the Ministry of Finance on the basis of proposals by parent, authorising officers responsible for the management of their respective funds.
  

(4) the development and implementation of the budget of the special funds shall be carried out according to the laws establishing these funds and the provisions of this law.
  

(5) as stabilization and restructuring of the economic and budgetary sectors, the Government examines and proposes the abolition of Parliament special funds set up in the State budget out of the social insurance budget or incorporating them in their respective budgets.
  


Article 20 in the State budget are part of the budgetary reserve fund at the disposal of the Government and the Fund available to Government intervention, which is used on the basis of its decisions, in order to finance, according to legal provisions, actions or tasks-new developments during the year in the State budget and the local budgets with maintaining budgetary balance, i.e., the removal of the effects of natural disasters.


Article 21 of the draft budget drawn up by the State Government through the Ministry of finance, on the basis of the main projects of sending budget appropriations for this budget and the budgets of local projects.


Article 22 (1) costs for investments of public institutions and other investment expenditure, which is financed under the law from the State budget and from special funds, these projects include budgets, based on the investment list with their deployment goals, both physically and in value, elaborated by each authorising officer and main credits attached to its own budget.
  

(2) the investment objectives of the investment nominates below, as well as new investment objectives. The lists include investment in a global position, as other investment expenditure ": real estate acquisitions, consolidations, the estate, design costs for the preparation of pre-feasibility and feasibility studies related to investment objectives and other similar charges, according to the investment law.
  

(3) the main credits Shall lay down priorities in the achievement of the objectives of the investment and allocation of amounts on each goal scored in investment, within the limits of the funds contained in the draft budget, thanks also to the rational and efficient use of these funds, as well as the attainment of investment approved deadlines.
  

(4) the investment is entered only your investment goals whose technical and economic documentation were developed and approved according to the provisions laid down by law. Expenditure for investment, covered by a global position in the list of the annex to the budget of each authorising officer, shall be detailed and approved by separate lists by the Chief authorising officer shall, on the basis of the interpretative notes, which should include elements relating to necessity, opportunity and other indicators features such investments.
  

(2) technical and economic Documentation related to investment objectives we shall approve, with the consent of the Ministry of finance by: Government-for values greater than 4 billion lei; main credits-authorising officers for values between 500 million and 4 billion lei; the other authorising officers by-for values between 100 and 500 million lei, with the consent of the Chief authorising officer. For new investment targets, whose values do not exceed the 100 million lei and economic-technical documentation approved by the authorising officers, with the consent of the Chief authorising officer.
  

(6) it is prohibited to the elaboration of feasibility studies on objects and fragments of works or on the objects or the workings of an objective component.
  

(7) Through the annual budgetary laws can change the limits in terms of value concerning the competences of technical and economic documentation, depending on the evolution of prices.
  

(8) the technical and economic Documentation related to public investment to be implemented on the basis of external credits contracted or guaranteed by the State, regardless of their value, are subject to Government approval only after obtaining the prior agreement of the Ministry of finance and are included in the list of annex to the investment budget of the Chief authorising officer, in accordance with paragraph 1. (1) and (2) of this article.
  

(9) the amount of the investment objectives, whose technical and economic documentation has been approved according to the competences laid down in this article is confidential up to the award of works execution, according to the legal provisions on public procurement.
  

(10) the authorising officers, as investors and on their own responsibility, and approve updates the value of each investment objective or below, depending on the evolution of prices.
  

(11) the financing of expenditure for the elaboration of the pre-feasibility studies, feasibility studies and the documentation for organising invitations to tender and the award of public works execution, as well as admission to the financing of new investment objectives are carried out according to the methodology established by the Ministry of finance.
  

(12) the investment Costs include every chapter of the action which is financed from the State budget.
  


Article 23


(1) where the territorial administrative units cannot cover their expenses from their own income, determined in accordance with the law, with a view to balancing their can be established, through annual budgetary law, quotas or amounts broken down some of the revenue of the State budget, as well as criteria for determining their administrative-territorial units.
  

(2) the State budget can make transfers for administrative-territorial units, in order to finance certain social investment and administrative-household and the welfare actions.
  

(3) the odds or amounts broken down in some of the State budget revenues and transfers are made from the State budget, according to the preceding paragraph, shall approve the annual budget law for each county and municipality of Bucharest, as well as distribution of destinations of transfers.
  

(4) the quota Proposals or amounts broken down in some of the State budget revenues and transfers will be included in the draft budget the County as a whole, the municipality of Bucharest, the Ministry of finance together with the situation of the territorial-administrative units to which components are proposed such odds or amounts broken down and transfers, as well as notes of the necessity timeliness, efficiency, and effectiveness of them.
  

(5) Through the annual budgetary laws may establish additional quotas to certain direct taxes of the State budget and/or local budgets, which are revenues of the budgets of administrative-territorial units, in which the goal will be provided a maximum of additional quotas and the categories of direct taxes which apply, and their breakdown on local councils and county councils.
  


Article 24 (1) Shall have the obligation of principal credit that, no later than 1 may each year, to communicate to the Ministry of finance proposed changes in revenues and expenditures for the State budget, State social insurance budget and budgets of special funds next year, compared to the current year, according to the methodology established by the Ministry of finance, with an indication of the causes and with fundamental problems that cause these changes.
  

(2) the local councils and regions have the same obligation if the request to increase the quota transfers, or amounts broken down in some of the State budget incomes compared to the current year.
  


Article 25 (1) Shall submit the main credits at the Ministry of finance, the latest until June 1 of each year, the proposals for the draft of the State budget, State social insurance budget and special budget funds, according to the methodology and conditions laid down by the Ministry of finance.
  

(2) authorising officers by parent credits you submit proposals for local budgets draft local budgets to the General directions of public finance and financial control of State not later than 15 may each year, and will them to submit projects to local budgets throughout the County and the municipality of Bucharest, the latest until June 1 of each year.
  

(3) the Minister of Finance shall examine the draft budget and authorizing talks with main gate of the credits of budgetary expenses. Until July 1, the Ministry of finance, with the agreement of the Prime Minister, shall notify the authorizing parent loans limits of expenditure established on the basis of the Government's financial policy, in order to finalize the draft budget.
  

(4) draft budget, completed under the provisions of the preceding paragraph, shall be submitted to the Ministry of finance no later than august 1 of each year, accompanied by detailed documentation and fundamentari, both for revenue and for expenditure. In case of divergence, the acting Government.
  

(5) the Minister of finance, on the basis of this draft budget and has its own budget, draws up the draft budget, draft State social insurance budget and special budget funds projects, which they submitted to the Government until 25 September each year, accompanied by draft laws.
  

(6) After the appropriation draft budgets referred to in the preceding paragraph by the Government to submit to Parliament for approval, the latest until October 10 of each year, prepare a report on the economic and financial situation of the country and its projection into next year, as well as budgetary laws projects.
  

(7) the budgets approved by the Parliament as a whole, chapters, articles and on main credits authorising officers.
  


Article 26 (1) main Budgets of authorising officers, as well as quotas or amounts broken down in some of the State budget revenues and transfers on counties and Bucharest's include in the annexes to the State budget.
  

(2) the revenue and expenditure shall be pursued and is run by the Ministry of Finance shall include in the annex to the State budget.
  


Article 27 If the State budget law and the law on State social insurance budget have not been adopted by at least 3 days before the end of the budget year, the Government fulfills the tasks incumbent upon them and still apply the provisions of the previous budget year, pending adoption of the new budget.


Article 28 The establishment of budgetary revenues personal will abide by the following rules: (a)) taxes, fees and other revenue are covered by the State budget only if they have been laid down by law;
  

(b) approve the annual budget law) in respect of each year, the list of taxes, fees and other revenue of the State to charge;
  

c) is prohibited from charging any title and under any name, any direct or indirect contributions in addition to those laid down by law.
  


Article 29 (1) by annual budgetary law approved budgetary appropriations for expenditure each financial year as well as functional and economic structure.
  

(2) Allowances for personal expenses and capital, approved by parent and authorising officers, as part of their chapters, cannot be increased and may not be used for other expenses.
  

(3) the budgetary appropriations approved a main originator of loans by annual budgetary law, cannot be used to fund other expenditures the principal authorising officer. It also approved spending from one chapter cannot be used to finance other expenditure chapter.
  

(4) Virările budgetary credits among other subdivisions of clasificaţiei, which do not contradict the budgetary provisions of this article or the annual budget law, are within the competence of each sender, its own budget and for subordinate units, and may be carried out before hiring expenses, starting with the first quarter of the 3rd century of the year.
  

(5) in exceptional cases on the basis of the corresponding justificarilor virările credits from one chapter to another chapter of the clasificaţiei budget, except the costs referred to in paragraph 1. (2) may be made, within a budget authorizing officer, before hiring expenses, starting with the first quarter of the 3rd century, with the consent of the Ministry of finance.
  

(6) it is prohibited to virările credits from budgetary chapters which have been increased from the budget reserve fund available to the Government or the intervention fund available to the Government.
  

(7) the budgetary appropriations approved in some chapters may have pre-emptive in nature, they may be increased by the judgment of the Government from a lump sum created for that purpose and that is to be contained in a Bill rectifying. List of chapters in which the appropriations were approved pre-emptive character approved by annual budgetary law.
  

(8) in the course of the budget year, annual budgetary law may be amended by the amending law, which shall be submitted to Parliament at the latest until 30 November.
  

(9) Through the annual budgetary laws can block a portion of the budget appropriations approved by parent, authorising officers in order to maintain the balance of the approved budget and spending efficiency and effectiveness of public funds.
  

(10) Virările budgetary credits in local budgets, according to the provisions of this article, shall be approved by each local Council, the County Council respectively, where applicable, and the virările of budgetary appropriations referred to in paragraph 1. (5) shall be made with the consent of the territorial bodies of the Ministry of finance.
  


Article 30 (1) the income and expenses approved by the State budget through the budget of State social insurance, through local budgets and funds through special budgets allocated quarters deadlines, according to another of the legal income of the period in which the expenditure is necessary.
  

(2) allocation income quarters of expenditure provided for in the budgets referred to in the preceding paragraph shall be approved by the Ministry of Finance: a)-chapter, the main proposal authorising officers and the territorial bodies of the Ministry of Finance, for the odds or amounts broken down in some of the State budget incomes and transfers from the State budget, approved structure for local budgets;
  

b) authorising officers by parent loans-for their own budgets and subordinate units and other subdivisions of clasificaţiei.
  


Article 31


(1) budget appropriations approved through the State budget may be used, at the request of parent, authorising officers only after opening credits or the supply of funds by the Ministry of finance to open accounts on their behalf to the State Treasury or the banking units, where applicable.
  

(2) Granting funds from the State budget shall be made within the limits of budgetary allocations and according to approved destinations, in relation to the degree of use of the resources made available earlier, in compliance with the legal provisions governing the carrying out of the respective expenses.
  

(3) transfers to local budgets, within the limits provided for in the State budget, is carried out by the Ministry of finance, upon request and as required for budgetary execution.
  


Article 32 (1) it is prohibited to direct payments from revenues for the State budget, State social insurance budget and local budgets, as well as special revenue funds, unless the law provides otherwise.
  

(2) the revenue which is achieved over those approved throughout the State budget, State social insurance budget and special budget funds will be used, in the course of the year, for financing actions stipulated by the law or will reduce the deficit in times of major budget surplus will.
  


Article 33 (1) authorising officers by parent loans do you have of the State budget, State social insurance budget and special budget funds are heads of Government, Ministers and heads of other specialized bodies of central public administration.
  

(2) The Chamber of Deputies and the Senate, authorizing major credits are their Secretaries-General.
  

(3) heads of public institutions with legal personality under parent, authorising officers funded from the State budget, the budget of the State social insurance special budget funds and, where appropriate, otherwisely or terţiari.
  


Article 34 (1) Authorizing appropriations for the main budgetary appropriations approved through the State budget, State social insurance budget and budgets of special funds units hierarchically inferior, in relation to their duties under the law are contained in the respective budgets and approve their own expenses in the budget making, while abiding by the legal provisions.
  

(2) Subsidies of any kind, as provided for under the law to be granted from the State budget of the autonomous public corporations and companies with state capital, include and run through the main or secondary authorizing officers ' budgets, as appropriate, in accordance with detailed procedures laid down by the Ministry of finance.
  

(3) secondary credits Shall approve their own budgets making charges and those from the special funds, in compliance with legal provisions, and budgetary appropriations approved hierarchical inferior units, whose leaders are instructing terţiari.
  

(4) credit terţiari Shall use budget appropriations with which they have been assigned only for the needs of their units, according to the provisions of budgets approved and under the conditions laid down by the laws.
  

5. the authorising officers are required to employ and use only within the limits of the budget appropriations and provisions destinations approved for expenditure strictly related to the activity of the public institutions concerned and in compliance with legal provisions.
  


Main article 35 Shall credit may delegate the right to approve the use of budgetary allocations and the distribution of their inlocuitorilor.


Article 36 (1) authorising officers and accounting officers and secondary terţiari of credits shall be responsible under the law: a) the use of budgetary allocations;
  

b) incomes;
  

c) use with efficiency and effectiveness of the amounts received from the State budget, the budget of the State social insurance special budget or funds;
  

d) integrity of the goods entrusted to the unit I lead;
  

(e) organizing and keeping) day of the accounting period and the reporting on the implementation of budgetary accounting.
  

(2) Hiring and spending of the amounts approved by the State budget, State social insurance budget or budgets of special funds shall be approved by the authorising officer responsible and shall take place only with the prior approval of the preventive financial control intern. Employment operations spending subject to control exercised by the preventive Court of audit shall be carried out with its target.
  


Article 37 where, on the basis of legal provisions, crossing units, actions or tasks from a main originator of loans, the Ministry of finance is authorized to introduce the corresponding changes in their budgets and in the structure of the State budget without affecting balance and budgetary reserve.


Article 38 the appropriations from the State budget to public institutions which carry out, according to law, other times revenue, extra-budgetary Association or legal person shall be determined by law and shall include annually in the budgetary laws.


Article 39 (1) proceeds from the sale of its own or from the sale of materials resulting from demolition, dismantling, or dezafectarii, under the conditions provided by law, the assets or the sale of some assets, which belong to public institutions financed pursuant to article. 70 paragraph 1. (1) (a). the law) constitute revenue of the State budget or local budgets, as appropriate, and pour them according to rules drawn up by the Ministry of finance.
  

(2) the amounts obtained in accordance with the preceding paragraph by other public institutions shall be retained by them in pursuit of investment.
  

(3) proceeds from concession or leasing such property constitutes State revenues of the State budget or local budgets, as appropriate, if the law does not stipulate otherwise.
  

(4) the amounts obtained from the sale of confiscated goods are made come to the State budget or local budgets, as appropriate, depending on the reason for those persons who have ordered their confiscation in accordance with the law, after deducting material related to this activity, as well as the amounts retained for the stimulation of the personnel law.
  


Article 40 (1) expenditures from the State budget, State social insurance budget, local budgets, as well as from special funds may be made only on the basis of supporting documents, drawn up in accordance with legal provisions to confirm receipt of goods, provision of services, the payment of salaries and other pecuniary rights, payment of the budget and other obligations According to legal provisions.
  

(2) the Government may, by decision, the actions and the categories of expenditure for which payments may be made in advance up to 30% of public funds, criteria, procedures and limits you want to use for this purpose, in order to process investment, improving infrastructure in transport, as well as for purchases of goods, works or achievements, benefits and performance of contracts of scientific research.
  

(3) the amounts representing payments in advance, carried out under contract, according to the preceding paragraph, and unjustified by benefits disbursed by the end of the year will be recovered, according to the law by the public institution which granted advances and will refund the budget from which have been advanced.
  


Article 41 (1) main credits Shall have the obligation to review quarterly the need to preserve budgetary credits for which, on the basis of the legal provisions or other reasons, the duties were abolished or aminate and propose to the Ministry of finance the cancellation of appropriations concerned.
  

(2) the Court of Accounts may block, while the Ministry of Finance may block or reduce the use of loans recorded as without legal basis or without justification in sending budgets by parent loans do you have of the State budget, State social insurance budget and special budget funds.
  

(3) with the budgetary appropriations cancelled or reduced shall credit the principal, finance from State budget, under the terms of the preceding paragraphs shall be increased by the budgetary reserve fund available to the Government as provided for in the State budget.
  


Article 42 (1) on the basis of the accounting reporting presented by principal authorising officers, accounts of the House concerning implementation of the State budget, State social insurance budget and budgets of special funds, submitted by those bodies which, by law, have it load and, as a result of checking and analysing them, the Ministry of finance develops the work on account of the overall annual budget and State social insurance budget as well as the annual accounts of the execution of the special funds budget presented by the Government.
  

(2) the annual general Account of the execution of the State budget, State social insurance budget, and the annual accounts of the execution of the special funds budget shall be drawn up in the structure of budgets approved and the annexes the annual accounts of the parent authorizing appropriations budget, including the annexes thereto.
  


(3) the Government shall examine the works and presents the annual general account of the execution of the State budget, State social insurance budget and annual accounts of implementation to Parliament for approval, no later than 1 July of the year following the year of implementation.
  

(4) annual general Account of the execution of the State budget, State social insurance budget and the annual accounts shall be approved runlevel by law after verification by the Court of Auditors.
  


Article 43 the annual accounts of the execution of the State budget, State social insurance budget, special funds, budgets of authorising officers will include: a) income: 1. budgetary provisions originally approved;
2. the budgetary provision of final;
3. proceeds realized.

b) expenditure: 1. initial appropriations approved;
2. the final credits;
3. payments made.


Article 44 the surplus or deficit of the State budget, State social insurance budget and special budget funds is determined as the difference between proceeds until the closure of the budget year and payments until the same date.


Article 45 of the deficit of the State budget, through Treasury bills or through loan from National Bank of Romania, under art. 17 and 18 of this law, outstanding at the end of the budget year, the Parliament decides, on a proposal from the Government, the presenters and the measures to be taken to prevent a recurrence of similar situations in the next financial year.


Article 46 (1) of the State budget, the surplus remaining after the liquidation of all public debt, is an annual reserve share of 50% for the creation of a Fund of the State Treasury. Fund of the State Treasury shall be kept in the Treasury account opened at the National Bank of Romania, and is used on the basis of law. Up to use Treasury Fund availability will be placed in the form of a financial deposit with interest.
  

(2) to this Fund shall be run yearly accounts, which are subject to approval together with the general account of the execution of the State budget.
  


Article 47 (1) the Ministry shall draw up the annual account of the general government debt, which includes the operations of the account in the country and abroad. General government debt account will be attached to the general account of the annual State budget, which is submitted to Parliament, pursuant to the provisions of this law.
  

(2) general Account of public debt includes debt situation internal and external public debt of the State, as well as direct and Government guarantees for domestic loans and foreign loans received by other legal persons.
  


Article 48 preventive supervision and later on the formation, administration and use of financial resources of the State and the public sector, as well as on the management of public and private patrimony of the State and administrative-territorial units shall be carried out by the Court of Auditors and by the other organs of the State, according to the law.


Article 49 (1) the execution of the budget of State House, the State social insurance budget, local budgets, special budget funds is carried out by the State Treasury or through banking establishments, where appropriate, on the basis of the methodological norms issued by the Ministry of finance, which provides: a) the collection of revenue;
  

b) expenses ordered by the authorising officers, within the limit of budgetary allocations and destinations approved under the terms of the legal provisions;
  

c) collection of revenue and extra-budgetary payments prepared therefrom and special funds through separate accounts on public institutions and classes of resources;
  

d) public debt, domestic and foreign government loans by tracking domestic and foreign and their use, and guaranteed by the State, according to the destination laid down in the contract, reimbursement rates at maturity and payment of interest, fees and charges;
  

e) performing other financial transactions on behalf of the organs of Central and local public administration.
  

(2) through the State Treasury can perform the following operations: a) keeping availability was the equivalent in lei of foreign aid grants, received on the basis of governmental agreements and arrangements and to international bodies, and their use on the basis of the ruling of the Government, according to the destination laid down by the donors or for capital expenditure in public and economic sectors, as appropriate;
  

b) longer-term financial placements from one hand placed in the general account of the Treasury of the State through the National Bank of Romania.
  


Article 50 works of drawing up, approval and execution of the State budget and other budgets are based on the strategy of development of branches and public sectors, the analysis and forecasts of the stages of evolution of financial equilibrium, monetary and exchange rate, the level of internal and external public debt, in order to determine the direction of the use of financial instruments for the determination of economic and social development. To this end, the Ministry of finance uses, according to the law, and executions: the balance of external payments; statement of revenue and expenditure of money and monetary expansion; the balance of claims and liabilities on foreign countries.


Chapter 3 the elaboration, approval, execution and completion of the execution of local budgets in article 51 (1) by means of local budgets, budgets of administrative-territorial units having legal personality.
  

(2) local budgets shall be prepared, approved and executed under this law and the law on local public administration.
  

(3) Every Township, city, municipality, district of the municipality of Bucharest, Bucharest respectively, shall draw up its own budget under conditions of autonomy. Between the budgets of the local councils and County Councils ' budgets, there is no relationship of subordination.
  

(4) the Government will take the necessary measures, through the financial autonomy of the administrative-territorial units and each unit, through the budget to stimulate local initiative to meet the demands of local social, exercise of rights of local bodies to develop budgetary provisions for expenses according to your own needs and in line with the budgetary resources mobilised as possible, as well as strengthen social control over the efficient use of the allocated funds.
  


Article 52 (1) local taxes and fees shall be determined by the local councils or County, as applicable, within the limits and in accordance with the law.
  

(2) the income of the local budgets of taxes, fees and other income, of which a list is shown in the annex to this law.
  

(3) the establishment, collection and tracking of revenue settlement of local budgets is carried out by territorial tax bodies subordinated to the Ministry of finance, if the law does not stipulate otherwise.
  


Article 53 is financed From local budgets, under the conditions fixed by law, shares socio-cultural, economic targets and actions of local interest, expenses for maintenance and operation of the local public administration bodies, as well as other objectives laid down in the laws. Local budget revenue and expenditure shall be carried out on the basis of budgetary clasificaţiei established by the Ministry of finance.


Article 54 (1) the method for allocating the quotas or amounts broken down in some of the State budget incomes and transfers from the State budget, local budgets, fixed and approved under art. 23 of this law shall be determined annually by the budget law.
  

(2) the local councils ' budgets reflect relationships full financial autonomy.
  

(3) local and County Councils, where appropriate, establish and approve additional quotas to direct taxes of the State budget and/or local budgets within the limits and under the conditions. 23 para. (5) of this law, according to the needs of the public service officials and the duties incumbent upon the public authorities law.
  

(4) at the request of local and county councils, where appropriate, through the annual budgetary laws may authorise the administrative-territorial units to contract loans to cover expenses relating to conducting actions thoroughly substantiated through the issue of securities, provided that the respective units to ensure coverage of the interest and the redemption of those securities. Finding and authorization is performed by the security organs of the Ministry of finance.
  

(5) where the execution of local budgets deficit appears temporary, it can be covered up to the receipt of revenue approved budgetary resources, contained in the general account of the Treasury of the State.
  

(6) the county councils and the local councils may be associated with each other, in accordance with the law, for the completion of works and public services of local interest-based Convention, building and adequate financial resources.
  


Article 55 (1) counties ' own budgets and of the municipality of Bucharest, Bucharest sectors and municipalities, cities and municipalities can apply the budget reserve fund available to the City Council or County, as applicable, of each of the administrative-territorial units, in the elevation of up to 5% of the total expenditure. It can be used to supplement the budgetary credits approved by local budgets, in order to finance new actions and tasks-occurring during the year.
  


(2) the budget reserve fund referred to in the preceding paragraph may be increased during the year, with up to 50% of the amount initially approved through its budget, from the availability of budgetary credits that are no longer needed by the end of the year.
  

(3) cannot be used with this destination availability of budgetary credits derived from personal expenses and capital.
  


Article 56 where the budgets of administrative-territorial units own revenue exceeding expenses approved approved, including budgetary reserve established under the law, the differences are founded as planned of each budget surpluses.


Article 57 (1) authorising officers by parent loans do you have local budgets are the Presidents of the county councils of the counties, Mayor of Bucharest and the town councils of the other administrative-territorial units.
  

(2) heads of public institutions with legal personality under municipal Council or County of administrative-territorial units, where appropriate, the authorising officers by secondary or terţiari.
  

(3) authorising officers by parent loans do you have local budgets may delegate the right to approve the use of budgetary allocations and the distribution of their inlocuitorilor.
  


Article 58 funding from local budgets shall be ensured by the credit openings shall lead them, within the limits of budgetary allocations approved by the local budgets according to the destination laid down in relation to the degree of use of amounts made available earlier and in compliance with the legal provisions governing the carrying out of the respective expenses.


Article 59 allocation of quarters of revenue and expenditures provided for in local budgets shall be approved by the Ministry of Finance):, for quotas or amounts broken down in some of the State budget incomes and transfers from the budget submitted by the territorial bodies of the Ministry of finance, on the basis of proposals from the District Councils and the General Bucharest City Council and local councils;
  

b) county councils or local authorities, as appropriate, of the administrative-territorial units, for their own budgets and the budgets of public institutions.
  


Article 60 (1) draft budgets of administrative territorial units shall be drawn up on the basis of the draft budgets of the Administration and public institutions subordinate to the stages provided for in the State budget.
  

(2) the methodology for the compilation and execution of local budgets shall be decided by the Finance Ministry.
  

(3) draft budgets of administrative territorial units shall be presented for approval by local councils or County, as applicable, no later than 30 days after the approval of the annual budget law. At the same time limit shall approve local budgets changed in the course of the budget year, through amending laws.
  

(4) each budget shall be approved as a whole, on authorising officers by, chapters and articles.
  


Article 61 (1) to cover any temporary goals, arising in the course of the year between expenditure and revenue budgets of communes, towns, municipalities and sectors of Bucharest, may grant temporary loans from Treasury funds constituted according to the law. Right to approve such loans have county councils and the General Bucharest City Council, with the consent of the General Directorates of public finance and financial control by the State.
  

(2) of the same and in the same way they can lend and where such temporary dips in the House their own budgets, counties and the municipality of Bucharest.
  

(3) the Court of accounts and Finance Ministry fund formation and use check Treasury bills.
  

(4) loans granted pursuant to paragraph 1. (1) and (2) of this article are to be repaid no later than 31 December of each budget year.
  

(5) in exceptional cases, in which the loans were not repaid until the end of the year because of a lack of budgetary availability, these are provided for the reimbursement in the coming budgets, for a period of up to 18 months, with a maximum limit of interest shall be established by the Ministry of Finance and the Treasury receives County Fund, respectively, of the municipality of Bucharest.
  


Article 62 (1) For the implementation of social-cultural actions and economic costs of local interest, local or county councils, where appropriate, endorse and use the full proceeds of revenue from local budgets concerned over those approved under the following conditions: (a)) have a revenue overrun on the totality of their own income as determined by the respective local budgets and are expected to remain until the end of the year;
  

b) income gains to come from that year and not be the result of changes in legislation or certain subevaluari recorded control bodies provided by law;
  

c) respective budgets not be balanced with transfers from the State budget or have outstanding loans.
  

(2) changes and local budgets approved under the provisions of this article shall be subject to ratification at the local or County Council, as appropriate, at its first session.
  


Article 63 of the annual Surplus of the local budget, resulting in the conclusion of the budget year, after regularizarilor with the State budget within the limits of the transfers from the State budget shall be used in order to: (a) the repayment of loans), possible past or current year, nelichidate and paying the interest attached to them;
  

b) Revolving Fund own an aggregate limit of 5% of own revenue, including quotas or amounts broken down some of the revenue of the State budget, through its own budget in that year. Revolving Fund shall be kept in a separate account, open each of the administrative-territorial units, to the territorial units of the State Treasury and can be used temporarily to cover eventual deficits arising from temporary differences between revenue and expenditure this year. At year's end, the Revolving Fund should be reunified in the separate account recover, opened at Treasury units;
  

c) Treasury bills to fund payments to the County, the municipality of Bucharest, where appropriate.
  


Article 64 (1) of the investment Costs for counties, municipalities, cities and communes, of autonomous public corporations under the authority of County and local councils, where appropriate, and public institutions subordinate to the County and local, which is financed under the law from local budgets, shall be entered in the budget of each administrative-territorial units, from each chapter of the action, on the basis of the list of approved investments, as annex to the budget of the local City Council or County where appropriate.
  

(2) technical and economic Documentation of investments whose funding ensure all or add-in from the budgets of administrative-territorial units shall be approved, with the prior consent of the Ministry of finance as follows: a) County Councils and the General Council of Bucharest, own investments for those of the autonomous public corporations under their authority, as well as those of public institutions subordinate, whose value is between 100 million and 3 billion lei;
  

b) local councils of municipalities, for own investments, for those of the autonomous public corporations under their authority, as well as those of public institutions subordinate, whose value is between 100 million and 2 billion lei;
  

c) local councils of cities, their own investments for those of the autonomous public corporations under their authority, where appropriate, as well as those of public institutions subordinate, whose value is between 100 million and one billion lei;
  

d) local councils of communes, for own investments as well as those of public institutions subordinate, whose value is between 100 million and 750 million lei.
  

(3) authorising officers by parent of local public administration, heads of public institutions subordinate to the county or local who otherwisely or terţiari, as well as managers of the autonomous public corporations of the County and local interest for own investments whose value does not exceed 100 million lei, and approve technical and economic documentation with the consent, as appropriate, of the permanent delegation of the County Council or City Council.
  

(4) technical and economic Documentation for your investment goals whose financial coverage ensuring all or add-in from the budgets of administrative-territorial units whose values in excess of the ceilings referred to in paragraph 1. 2, approved by the Government.
  


Article 65 County Councils and town councils Chairmen of other administrative-territorial units shall draw up and submit the annual accounts of their own budgets for approval by the county councils and the local councils, not later than 1 July of the following year, in the structure of the article. 43 of this law.


Article 66


(1) the County Treasury and funds of the municipality of Bucharest, constituted according to the law, must be kept in special accounts in the territorial units of the State Treasury and shall be used to finance the investment objectives of the County territory, Bucharest, the communal and transport, the conditions laid down in the annual budget law.
  

(2) For these funds shall be drawn up annually, accounts subject to approval together with the account of the County budget, Bucharest.
  


Article 67 of the territorial Bodies of the Ministry of Finance shall establish, on the basis of local budgets approved by local authorities, according to law, and transmitted to the Assembly the budgets of the Ministry of Finance on each County, respectively, of the municipality of Bucharest, with the allocation of quarters of revenue and expenditure, grouped within each county and the municipality of Bucharest, on the communes, cities, municipalities, districts of Bucharest and its own budget on budgetary clasificaţiei structures established by the Ministry of finance.


Article 68 (1) on a quarterly basis, the Presidents of the county councils and town councils of other administrative-territorial units shall draw up reports on the implementation of the g/l account budget, which shall be transmitted to the Ministry of finance, within the time limits and according to the rules laid down by the latter.
  

(2) the Minister of finance presents the Government, no later than 31 May of each year, the annual synthesis of the revenue and expenditure of local government, with conclusions and proposals regarding their role in carrying out the tasks devolving on local public administration bodies and how financial discipline was respected.
  


Implementation of article 69 of the House of local budgets shall be made by the territorial units of the State Treasury building: a) the collection of revenue, based on an apparent strict of sums overcharged on each payer;
  

(b) financing of expenditure within the limits of) budgetary allocations approved and intended use;
  

c) enrolment in the approved budgetary balance.
  


Chapter 4 the finances of public institutions in article 70 (1) Financing current expenditure and capital of public institutions ensure as follows: a) entirely from the State budget or local budgets, as appropriate, in the light of subordination;
  

(b) extrabudgetary revenues) and allowances granted from the State budget or local budgets, according to subordination;
  

c) entirely from extrabudgetary income;
  

d) of special funds for specific expenses shall be established by law to fund from these funds.
  

(2) public institutions can benefit from budgetary appropriations, grants, grants obtained in a competitive system, which we include in the budget in order to achieve certain goals or programs.
  

(3) public institutions financed entirely by revenues from the budget to pay the State budget or local budgets, as appropriate, in the light of subordination.
  


Article 71 (1) public institutions referred to in article 1. 70 may be used for the conduct of their work and the enlargement of material resources and money received from legal entities and physical persons, free submission, in compliance with legal provisions.
  

(2) These rules relating to manage public finances according to and in compliance with established attractions of the transmitter.
  


Article 72 public expenditure Financing institutions, particularly social-cultural field, regardless of the subordination, ensure both the State budget and the budgets of administrative-territorial units, only in cases where, through annual budgetary law, the categories of expenditure which is financed in each budget.


Article 73 (1) the revenue of the public institutions, extrabudgetary funded pursuant to article. 70 paragraph 1. (1) (a). b) and (c)), shall be levied, it is given, it is used by agribusiness and public institutions in the case, according to the rules on public finances, if the law does not stipulate otherwise.
  

(2) Excess resulting from implementation of the budgets of public institutions, financed under the terms of art. 70 paragraph 1. (1) (a). b) and d), shall be reconciled at the end of the year with the State budget, local budgets or special funds budgets, as appropriate, within the limit of the amounts received from these, if the law does not stipulate otherwise.
  

(3) the annual Balances resulting from the implementation of the budgets of public institutions funded entirely from extrabudgetary income remain available to them, and it will be used the next year with the same destination. The budgets of public institutions financed from extrabudgetary income are presented as distinct as annex to the centralized budget of the Chief authorising officer.
  

(4) Income budgets of public institutions, financed under art. 70 paragraph 1. (1) (a). b) and (c)), coming from taxes, rents, cultural events, valorificari products or activities, competitions, publications, artistic impresario, exploitation films, editorials, medical services and consultancy, studies, projects, services, works, exploitation of goods we have under management and others, established under the law.
  


Article 74 (1) payments for investments of public institutions is carried out by the territorial units of the State Treasury, based on the investment of the technical documentation laid down in law, approved funds for capital expenditure and in compliance with legal provisions relating to investments and the settlement thereof.
  

(2) with the fixed assets resulting from investment expenditures or received through the free transfer of the social fund is increased by the public institution.
  


Chapter 5 common provisions and final provisions Article 75 (1) of the annual budget Exercise is, coincides with the calendar year and ends on the basis of the methodology developed by the Ministry of finance.
  

2. all the operations carried out in the course of a year in a budget that account belong to the corresponding year of execution of the budget respectively.
  

(3) For all economic agents and other financial contributors, has the same duration as the budget exercise.
  


Article 76 (1) implementation of the budget shall be concluded by 31 December of each year. Any income and expense neincasat any neefectuata until 31 December will receive or will pay, as appropriate, in the next year budget account.
  

(2) budgetary appropriations unused at the close of the year are cancelled.
  

(3) in the case of special funds balanced by subsidies from the State budget, balances resulting from the implementation of, and not used by the end settled with the State budget, within the limits of subsidies; the difference shall be carried over into next year, with initial destination, if the law does not stipulate otherwise.
  


Article 77 (1) failure to comply with the time limit for payment of the amounts due to the State budget, local budgets, State social insurance budget and special budget funds attract the obligation of calculating increases in late payments and collection provided for in law.
  

(2) transferring to the State budget, local budgets, the budget of the State social insurance special budget funds and the amounts due and not paid in due time is done according to the laws relating to monitoring and enforcement of budgetary revenues.
  


Article 78 no expense may not be entered in the State budget, local budgets, the State social insurance budget and in the budgets of special funds, nor carried out of these budgets, if there is no legal basis for such expenditure.


Article 79 (1) of the State budget or local budgets may award grants or transfers of a general nature or purpose for certain institutions, associations or other legal entities which are not state and did not have the economic and financial autonomy, as well as certain international bodies or units, that the obligation of the State fee, only in the cases and under the conditions provided by law.
  

(2) such grants or transfers shall be provided and shall be paid from the budgets of the authorizing parent loans, distinctly, the categories referred to in the preceding paragraph.
  


Article 80 (1) Amounts approved through the State budget, local budgets, State social insurance budget and budgets of special funds within the limit of which may be made of budgetary expenditure, represents loans, which may not be exceeded.
  

(2) the expenditure of these budgets can only be made within the limits of the annual budget appropriations approved.
  

(3) the use of budgetary allocations for purposes other than those approved, according to the law, the liability of those culprits.
  


Article 81 the laws in the development, approval and execution of the State budget shall also apply in the field of local budgets, State social insurance budget and special budget funds, to the extent that these do not otherwise specified by this law.


Article 82 (1) of the public Institutions, irrespective of the financing system of subordination, and performs operations of receipts and payments by the territorial units of the State Treasury of which are established and where they opened accounts for income, costs and availability.
  

(2) it is prohibited to public institutions perform the above operations through commercial banks.
  


Article 83 (1) the following acts Constitute offences if, according to the criminal law, are not considered offences: failure to comply with the provisions of article). 22, 37, 62 and 74;
  

(b) failure to comply with the provisions of article). 29, 32 para. (1), art. 40, 77 para. (2) and article 3. 80;
  


(c) failure to comply with the provisions of article). 19, art. 28 lit. c), art. 34 para. (5), art. 36, 38, 39, 41 para. (1), art. 55, 58, 60, para. (3), art. 66, 71, 78, 79 and 82.
  

(2) the Offences referred to in the fine shall be imposed) from 200,000 lei lei the 1,000,000; (b)), with fine of 400,000 lei lei, and 1,500,000; c) with fine from 2,000,000 to 600,000 lei lei. The level of these fines can be updated through annual budgetary law.
  

(3) the finding of violations and imposition of fines are carried out by persons authorized for this purpose.
  


Article 84 Offences referred to in articles. 83 shall apply to the provisions of law No. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25-27. Article 85 On the date of entry into force of the present law shall repeal the law. 10/1991 on public finances and any other provisions to the contrary.
This law was passed in the Chamber of Deputies sitting on the commune and Senate of 26 June 1996, in compliance with the provisions of art. 74 para. (2) and of article 23. 76 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT DAN p. MARTIAN SENATE CHAIRMAN V.S. MORRIS Annex LIST of taxes, fees and other revenues of local budgets no. crt.
The name of the chapter I own revenue revenue that is providing the counties ' own budgets 1.
The profit tax from the autonomous administrations under the authority of County Councils.

 

2. Other revenue from direct taxes.

 

3. Payments from net profit of autonomous public corporations under the authority of County Councils.

 

4. Other income from public institutions.

 

5. Miscellaneous income: income from the fines applied) according to the legal provisions;

 


 

b) refunds from the financing of the budget of previous years;

 


 

c) proceeds from other sources.

 

6. income from the sale of property of public institutions subordinate to the County.

 

7. delay penalties and Surcharges for unpaid income taxes, the term fees and income referred to in this chapter.

 

CHAPTER II own revenue which are provided for in budgets of communes, towns, municipalities, the sectors of Bucharest and of the General Council of Bucharest 1.
Tax on the profit from the autonomous administrations under the authority of local councils of towns, municipalities, the sectors of Bucharest and of the General Council of Bucharest.

 

2. Taxes and duties from the public: a) income tax freelancers, craftsman and other independent individuals and family associations;

 


 

b) tax on buildings and land from individuals;

 


 

c) charges on the vehicles owned by individuals;

 


 

d) stamp duty over the succession and other stamp taxes from the population;

 


 

e) other taxes and duties from the population.

 

3. the fee for the use of State-run land.

 

4. Tax on buildings and land from legal entities.

 

5. fees upon means of transport held by legal persons.

 

6. Tax on the income.

 

7. Other direct taxes: the tax revenue) by non-resident individuals and legal entities;

 


 

(b)) other revenue from direct taxes.

 

8. Tax on performances.

 

9. Other indirect taxes: a) stamp taxes from legal persons;

 


 

b) increases and penalties of delay for unpaid income taxes, the term fees and income referred to in this chapter.

 


 

c) other revenue from indirect taxes.

 

10. Payments from net profit of autonomous public corporations under the authority of local councils of towns, municipalities, the sectors of Bucharest and of the General Council of Bucharest.

 

11. Payments from public institutions: an examination of the leaders) charges for vehicles, issuing of driving licences and other revenue relating to the movement of the public roads;

 


 

b) payments from availability of public institutions and autofinanţate activities;

 


 

c) other income from public institutions.

 

12. Miscellaneous income: income from the recovery of) the costs, imputaţii and compensation;

 


 

b) income from the fines imposed according to the provisions laid down by law;

 


 

c) refunds of funds from financing local budget years;

 


 

d) revenue from concessions;

 


 

e) proceeds from other sources.

 

13. income from equity: income from harnessing the) goods of public institutions;

 


 

(b) income from the sale of Council housing) of State funds.

Note: the list of taxes, fees and other revenues of local budgets can be updated through annual budgetary laws, in line with the growth of the financial autonomy of the administrative-territorial units and the decentralization of public services.
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