President

Based on the Constitution

As approved by the People's Assembly at its meeting held on 3.3-1436 A.H., 25-11-2014, it was approved by the People's Assembly.

The following are issued:

Article 1

The state budget allocations for the year are set for Article 2015 in the total amount of 1554. 1 billion L.C. only 1500 billion Syrian pounds, not spread over sections, branches and doors, according to what is contained in the schedule of statement of expenditure for this law. .

Article 2

State budget revenues for the 2015 fiscal year are estimated at total amount and amount 1554. Bilbillion. No, just a thousand, five hundred and fifty-four billion Syrian pounds, not according to the revenue schedule of this law. .

Article 3

The balance sheets of public bodies of an economic and institutional nature are issued by a decision of the Minister of Finance following the issuance of this law, in which the share of the public debt fund, the institution and the company is determined from the estimated budget surplus. .

Article 4

Provision made for the State contribution to price stabilization (social support) :

1. to the Agricultural Production Support Fund by decision of the Minister of Finance and under the liquidation and disbursement orders issued by the Minister of Agriculture and Agrarian Reform .
2. to the National Fund Social Aid by decision of the Minister of Finance and under the liquidation and disbursement orders issued by the Minister of Social Affairs .
3. of the General Organization for Haling and Marketing of Cotton by decision of the Minister of Finance and under the orders of liquidation and disbursement of expectation by him. .
4. In order to support the ration materials (sugar-rice-flour) by decision of the Minister of Finance and under the orders of liquidation and disbursement by him. .

Article 5

Provision of appropriations for the working capital of public bodies of an economic nature on the decision of the Minister of Finance and under the liquidation and disbursement orders of the Minister of Finance .

Article 6

1. An exception to the laws and regulations that are in force for public bodies with administrative character, which are considered independent accounting units and are linked to the state budget according to the principle of the Sawers. ( Subsidies these units have been shown in the state budget in full of their expenses and revenues without affecting the methods of collecting their revenues and spending their expenditures according to the instruments for their creation. .
2. Following this law, the Minister of Finance shall issue decisions specifying the amounts of subsidies allocated to such bodies (the difference between their estimated income and expenditures) and are disbursed under the liquidation and crate orders signed by the Minister of Finance. .

Article 7

Provision made in section /014/salaries and pensions of retirees to pay the corresponding share and treasury obligations to beneficiaries of pensions (civilians and their heirs) - Military and their families under the liquidation and disbursement orders issued by the Minister of Finance .

Article 8

1. Posts of mail, lightning, telephone and consumption of electrical power and water shall be deemed to be mandatory and shall not be charged and acted within a period not exceeding five days from the date of submission of the exchange documents .
2. The Minister of Finance may move the accounts of the city bodies to the targets specified in paragraph/a / It's the equivalent of obligations. .
3. Application of the provisions of paragraphs (a-b) of this article to ministries, public administrations, public bodies, local administration units, municipalities, public services, and public bodies of an economic nature and establishment .

Article 9

1. Salaries and salaries of transferees may not be used until after the appropriations have been redistributed by a decision of the Minister of Finance based on the proposal of the Minister of Local Administration. .
2. No transfer may be made from the appropriations for the education directorates in the budgets of the local councils to other departments of the county council or to other public bodies. .

Article 10

1. Advances against treasury funds are made during 2014 and before public authorities of a administrative nature on the basis of legal texts in force under the liquidation and disbursement orders calculated on and following the sections and branches of the public budget for 2015 after the approval of the Minister of Finance .
2. By decision of the President of the Supreme Council for Planning, upon the proposal of the Minister of Finance, an increase in the investment project provisions for 2015 to pay the advances of the ready-to-use treasury funds on the basis of legal texts in 2014 and before the increase in all other sections will be reimbursed and the branches of the public budget for 2015 .

Article 11

1. Public bodies of economic character and establishment retain the estimated surplus liquidity to be used for financing replacement and renovation projects and part of their investment projects in light of the allocations in the state budget. .
2. The public entity of an economic and institutional nature will finance its investment projects in the third door of the state public budget and in loans. .
3. The Public Debt Fund grants public bodies of economic nature loans to finance their investment projects, which are allocated in the third door of the state budget according to its financial means. .
4. Public bodies of economic character and establishment are allowed to borrow from public banks to finance their investment projects, which are allocated in the third door of the state budget. .
5. The funds specified in accordance with the provisions of this Article may be used only for the very specific .

Article 12

-All public bodies whose investment projects finance the public debt fund should set a time plan distributed over the months of the year and send them to the public debt fund within a month from the date of the issuance of this law, in particular the estimates of investment spending according to the model adopted by the Ministry of Commerce. Finance .

Article 13

1. All public bodies of economic nature and the establishment of the public debt fund share from the budget surplus determined according to the estimates in the state budget. .
2. The supply is determined by the previous paragraph according to a time plan distributed over the months of the year set by the above-mentioned bodies and sent to the Ministry of Finance within a month from the date of the enactment of this law. .

Article 14

1. To the competent minister or in his ruling, and by decision, to exchange incentive rewards within the allocated provision for working incentives for his ministry or other funds to balance his ministry with an amount not exceeding 800 thousand Syrian pounds and to disburbe incentive rewards within the allocated provision to the limits of an amount not exceeding one. 100,000 Syrian pounds for working incentives for employees in every public sector or a public sector company under his supervision that exceeds one million Syrian pounds of budgetary allocations for that or other employees in the state. .
2. To the head of the executive bureau of the Governorate Council, and in a decision to exchange incentive rewards within the allocated provision for working incentives for employees of the county council's directors or for other employees in other public bodies within an amount not exceeding 100,000 Syrian pounds of appropriations. To this end in the budget of the Secretariat for the preservation and disbursement of a similar amount for those working in the city councils, countries and municipalities affiliated to the governorate council, or others working in other public bodies, whose budget exceeds one million Syrian pounds, from the budget of the concerned party. .
3. The remuneration of the remuneration referred to in the preceding two paragraphs of the provisions of the remuneration item of the budget of the Ministry, the public, the enterprise, the company or the enterprise .
4. The incentive bonus shall be disbursed within a portion of twelve parts of the amount specified in paragraphs (a-b) plus the balance of undisbursed appropriations during the preceding months of the year .
5. Amounts incurred under the provisions of this article are excluded from the maximum limits of compensation and remuneration provided for in laws and regulations in force .

Article 15

-The provision of incentive allocations for the 2015 State public budget for members of the educational body studying in Syrian universities, as well as teaching at their home universities, including the full-time ones, from the budgets of Damascus and Aleppo universities. - Al-Baath-Euphrates-meat and not exceed 3 million Syrian pounds, and the amounts disbursed under the provisions of this article are excluded from the maximum limits of compensation and rewards provided for in laws and regulations in force. .

Article 16

-Act with the approval of the Prime Minister's approval. Promotive rewards according to the following :

1. With decisions issued by the Minister of Finance and the head of the International Planning and Cooperation Organization in his regard to the workers in preparing the state budget at the limits of a sum not exceeding 1 million Syrian pounds for each quarter. .
2. With decisions issued by the Minister of Finance to the employees who contributed to the automation and printing of the state budget, within an amount not exceeding 500 thousand Syrian pounds, and from the appropriations allocated to this end in the budget of the Ministry of Finance. .
3. With decisions issued by the minister of local administration for the workers in the study and preparation of local councils' budgets within an amount not exceeding 200 thousand Syrian pounds. .
4. With decisions issued by the head of the international planning and cooperation authority for the personnel of the economic and social studies, included in the five-year plan for the plan, or which is added at the request of the Supreme Council for Planning with an amount not exceeding 500,000 Syrian pounds. .
5. with decisions to be issued by the Minister of Finance to the staff in the studies of tax and public finance legislation within an amount not exceeding 500 thousand Syrian pounds. .
6. With decisions issued by the Minister of Agriculture and Agrarian Reform for Agricultural Scientific Research and Studies personnel within an amount not exceeding 500 thousand Syrian pounds. .
7. With decisions to be issued by the Minister of Higher Education for Scientific Research and Studies personnel with an amount not exceeding 500,000 Syrian pounds. .
8. with decisions to be issued by the Minister of Water Resources for scientific research and studies personnel within an amount not exceeding 500 thousand Syrian pounds. .
9. Decisions to be issued by industry minister for industrial scientific research workers by an amount not exceeding 500 thousand Syrian pounds. .

Amounts incurred under the provisions of this article are excluded from the maximum limits of compensation and remuneration provided for in laws and regulations in force .

Rule 17

-Act based on the approval by the Prime Minister of decisions issued by the Minister of Higher Education to reward incentives with a limit of no more than 800 thousand Syrian pounds of the provisions of the item. 18 / Rewards of the Ministry of Higher Education's 2015 budget for members of educational bodies, including full-time employees, university workers, institutes, postgraduate students and others who are doing work to achieve the admission and registration of new students in universities and institutes by computer for the academic year (2014-2015) Amounts incurred under the provisions of this article are excluded from the maximum limits of compensation and remuneration provided for in laws and regulations in force .

Rule 18

-Act or transfer to various sections and branches of the budget for transformative expenditures made in section 113/Section 11301/Presidency of the Council of Ministers by decisions of the President of the Council of Ministers .

Rule 19

-The budgets of the local administrative units, the public services and the popular work are issued in accordance with the legal provisions in force, and the total allocations allocated to the various sections of the branch shall be distributed. 12202. (Local councils) by decision of the Minister of Finance on the proposal of the Minister of Local Administration .

Rule 20

1. Appropriation of the appropriations in item (41) (contributions to economic activity) of section IV (Manufacturing) Section (9202) (public debt) based on the approval of the Prime Minister and under the liquidations and disbursement orders issued by the Minister of Finance .
2. Provision of provisions in item 48/Other obligations for current operations under section IV (Manufacturing) Section (19202) (Public debt) to various sections, branches, sections and budget lines by decision of the Minister of Finance based on the approval of the President of the Council of Ministers (obligations To recruit engineers and mandatory appointments - Obligations to recruit doctors, pharmacists and subsidies for the implementation of certain projects in the governorates - Emergency supplies, supplies, materials and expenses.
3. The conduct of cash subsidies for displaced persons in Quneitra Governorate from their provisions in paragraph (b) of this article based on the approval of the Prime Minister under the liquidation and disbursement orders issued by the Minister of Finance .

Rule 21

-The appropriations in the section (011) shall be transferred in reserve appropriations for investment projects in the State budget for 2015 and shall be added to the appropriation for section III ( Investment projects, local resources, for various sections and branches of the public budget, with decisions issued by the Prime Minister, the head of the Supreme Council for Planning, on the proposal of the Minister of Finance. .

Rule 22

1. The public debt fund is financed with a final form of appropriations in the section (015) allocated for reconstruction and rehabilitation at the request of the Chairman of the Committee, formed by the decision of the Prime Minister's decision No. 13387/L., and the date of 23-9-2012 is a transfer to the open committee of a Syrian bank. Central .
2. The Chairperson of the Committee shall be determined to be successful and ordered for liquidation and exchange and has the right of authority to do so. .
3. The economic and construction public bodies funded by the funds for the construction and rehabilitation of the state budget shall calculate the annual interest payments for the long term assets purchased from these funds and transfer them by the end of the financial year to the Ministry of Finance. concerned limitations to establish such financial and accounting facts .

Rule 23

1. The appropriations for the current operations are carried out between the doors and items of the branch or section one by decision of the Minister of Finance on the proposal of the competent minister. .
   The transfers between the provisions of the budget of the local bodies are carried out by a decision of the Minister of Finance based on the proposal of the Minister of Local Administration. .
2. The allocations for investment operations between items and paragraphs are carried out by decision of the Minister of Finance on the basis of the Minister's proposal. .
3. The appropriations for investment operations between the branch and sections are carried out by decision of the Chief of the Council of Ministers-the head of the Supreme Council of Planning upon the proposal of the Minister of Finance. .

Rule 24

-The provisions in the field of external resources may not be transferred and added to the provisions in the local resources field .

Rule 25

-The Public Debt Fund is allowed to grant the public institution for housing an interest-free loan at a rate not exceeding 30 % of the approved annual cost of the project for the implementation of small housing units. ( Youth housing.

Rule 26

-The Public Debt Fund is allowed to grant the public institution for road transport loans during 2015 without the benefit of financing its investment projects allocated in the state budget and is considered as final financing. .

Rule 27

-The repayment of the treasury bonds put in the cash cover shall be postponed to meet the accumulated old age from fixing the prices, its benefits and the accumulated old age of the state budget and its outstanding and outstanding benefits until 2015, and to provide ten equal annual installments to start payment. First instalment in 1-10-2030 .

Rule 28

-Exception from provisions Legislative Decree No. 60 /2007

1. The Central Bank of Syria (CBE) grants the Ministry of Finance (the Public Debt Fund) loans and advance loans to pay the supply deficit and the state budget deficit for 2015.
2. The loans and advances granted under this Act shall be added to the elements in Article 34 (1) of Article 34/of the Central Bank of Syria Law and the Regulations for the Year of the Year of the Basic Monetary System (No. 3) /2002 .

Rule 29

-The current appropriations for the departments and departments of the Treasury, the tax query and the real estate services of the State under the Ministry of Finance in the governorates based on the provisions Legislative Decree No. 64 /2010 With orders to liquidate and disburcise the budget of the General Authority for Taxation and Fees for 2015 .

Rule 30

-The Minister of Finance shall issue the executive instructions necessary to implement the provisions of this Act .

Rule 31

-This Act is published and staffed as of 1 - 1-2015 .

Damascus 5-2-1436 A.H., 27-11-2014, my birth.

President

Bashar al-Assad

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