President

Based on the provisions of the Constitution, and as approved by the People's Assembly at its meeting held at the date of 12-2-1435 A.H., 15 -12-2013, my birth. The following are issued:

Article 1

The appropriations for the state budget for the fiscal year 2014 are set at a total of 1390 billion L.C., just 1000 and 90 billion Syrian pounds, not spread over sections, branches and doors, according to what is contained in the schedule of expenditure statements accompanying this law.

Article 2

The revenues of the state budget for the 2014 fiscal year are estimated at a total of 1390 billion L.C., only a thousand, 300 and 90 billion Syrian pounds, not according to the revenue schedule of this law.

Article 3

The balance sheets of public bodies of an economic and financial nature are issued by a decision of the Minister of Finance after the promulgation 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

The Observatory for the Contribution of the State to the Contribution of the State to Price Stabilization acted on social support.

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

Article 5

The Observatory's appropriations for the working capital of public bodies of an economic nature are acted upon by a 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 systems that are in force for public bodies with administrative character, which are considered independent accounting units and are associated with the state budget according to the principle of the Sawers/subsidies. The balance sheets of these units have been highlighted in the state budget with their full expenses and revenues, without affecting them. In ways of collecting revenue and spending it, according to the instruments of its events.
2. Following this Act, the Minister of Finance shall issue decisions specifying the amounts of allowances allocated to such bodies/the difference between their revenues and their estimated expenditures, and shall be disbursed under the liquidation and disbursement orders signed by the Minister of Finance.

Article 7

Provision acted in section /014/Salaries and pensions of retirees to pay the corresponding share and treasury obligations to beneficiaries of pensions/civilians and their heirs, the military and their families/and under the liquidation and disbursement orders issued by the Minister of Finance.

Article 8

1. The expenses of mail, lightning, telephone and consumption of electric power and water shall be deemed obligatory and shall not be transfixed and acted within a period not exceeding five days from the date of submission of their exchange documents.
2. The Minister of Finance may move the debtor's accounts to the targets set out in paragraph (a) to the equivalent of their obligations.
3. The provisions of paragraphs (a) and/and (b) of this article shall apply to ministries, public administrations, public bodies, local administration units, municipalities, public services, and public bodies of economic and construction nature.

Article 9

1. The salaries of the salaries and salaries of those transferred from one province to another may not be used until after the appropriations have been redistributed by a decision of the Minister of Finance at the suggestion of the Minister of Local Administration.
2. It is not possible to transfer from the appropriations of 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. The advances granted by the Treasury in 2013 and prior to administrative authorities based on legal texts shall be reimbursed under the liquidation and disbursement orders calculated on the basis of the sections and branches of the public budget for 2014 after the approval of the Minister of Finance.
2. A decision may be made by the head of the Supreme Council for Planning on the proposal of the Minister of Finance to increase the investment project allocations for 2014 to pay the advances of the ready-to-treasury funds based on legal texts in 2013 and before such an increase would be paid by the other sections. And the branches of the public budget for 2014.

Article 11

1. In light of the Observatory's allocations in the state budget, public bodies of an economic nature and establishment retain the estimated surplus liquidity to be used for financing replacement and renovation projects and part of their investment projects.
2. The public bodies of an economic nature and the establishment of their investment projects are financed through the third door of the state budget for self-borrowing and loans.
3. The Public Debt Fund grants loans to public bodies to finance its investment projects in the third part of the state budget according to its financial means.
4. Economic and construction public bodies 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 their very specific allocation.

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 an economic nature and the establishment must supply the share of the public debt fund from the budget surplus defined 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 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 a 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 500 thousand Syrian pounds and to exchange incentive rewards within the allocated provision to the limits of an amount not exceeding the limit. Fifty thousand Syrian pounds for working incentives for employees in every public sector or a public sector company under his supervision that exceeds the budget of one million Syrian pounds of budget appropriations for that or other employees of the state.
2. To the head of the executive bureau of the Governorate Council, and by a decision, to disburses incentive rewards within the allocated provision to work incentives for employees of the county council's directors or other employees in other public bodies within an amount not exceeding 50,000 Syrian pounds of appropriations. The Observatory for this purpose is to balance the Secretariat of the Department of State and to spend a similar amount to those working in the city councils, countries and municipalities affiliated to the governorate council or other employees of 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 Observatory's provisions in the remuneration item shall be from the budget of the Ministry, the public, the institution, 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. Payments made under the provisions of this article shall be excluded from the maximum limits of compensation and remuneration provided for in laws and regulations in force.

Article 15

The reward for the provision of incentive rewards allocated in the 2014 State budget for members of the educational body studying in Syrian universities, as well as teaching at their original universities, including the full-time members of the budget of Damascus, Aleppo, October, the Baath, the Euphrates. No more than 3/1 million shall be awarded to each university. Amounts disbursed under the provisions of this article shall be excluded from the maximum limits of compensation and remuneration provided for in laws and regulations in force.

Article 16

Acting with the approval of the Prime Minister's approval, incentive rewards according to the following.

1. With decisions issued by the Minister of Finance and the head of the International Planning and Cooperation Organization, all of which concerned workers in preparing the state budget by a sum of no more than 500 thousand Syrian pounds per destination.
2. With decisions issued by the Minister of Finance to the employees who contributed to the automation and printing of the state budget by an amount not exceeding 300 thousand Syrian pounds, and from the appropriations allocated to this end in the budget of the Ministry of Finance.
3. In decisions to be issued by the minister of local administration for workers in the study and preparation of local councils' budgets, up to one hundred and twenty-five thousand Syrian pounds.
4. In decisions to be issued by the head of the International Planning and Cooperation Organization, those who work in the examination of economic and social studies included in the five-year plan, or which are added at the request of the Supreme Council for Planning with an amount not exceeding 300 thousand Syrian pounds.
5. With decisions to be issued by the Minister of Finance to staff in the studies of tax and public finance legislation in the amount not exceeding 300 thousand Syrian pounds.
6. In decisions to be issued by the Minister of Agriculture and Agricultural Reform for Agricultural Scientific Research and Studies, it is estimated that there will be no more than 300,000 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 300 thousand Syrian pounds.
8. With decisions to be issued by the Minister of Water Resources for scientific research and studies personnel with an amount not exceeding 300 thousand Syrian pounds.
9. Decisions to be issued by the Minister of Industry in the field of industrial research and scientific studies by an amount not exceeding 300 thousand Syrian pounds.
   The amounts disbursed 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

At the approval of the Prime Minister's approval of decisions issued by the Minister of Higher Education, incentive rewards, within an amount not exceeding 500 thousand Syrian pounds, from the credits of the "18" section of the Ministry of Higher Education budget for 2014 to members of educational bodies, including the Ministry of Higher Education. Part-time workers, university workers, institutes, postgraduate students and others who work to complete the admission and registration of new students at universities and institutes in the 2013/14 academic year and exclude disbursements under the provisions of this article From the maximum limits of compensation and rewards provided for in laws and window systems.

Rule 18

Action taken or transferred to various sections and branches of the budget, the transformative expenditure in section 113, Section 11301, to be chaired by the Council of Ministers, with decisions issued by the Prime Minister.

Rule 19

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

Rule 20

1. Ad hoc appropriations act as a subsidy for export support in item "41" Contributions to economic activity from section IV/Manufacturing/Section 19202 Public debt/based on approval by the Prime Minister and by means of liquidation and disbursement orders issued by the Minister of Finance.
2. Provision for "48" other commitments to the current operations under section IV/Manufacturing/Section 1902////////////. General debt/to various sections, sections, sections and budget lines by decision of the Minister of Finance based on the approval of the Prime Minister and Obligations for appointment of engineers and mandatory appointments/commitments for the appointment of doctors, pharmacists and subsidies for the implementation of certain projects in the governorates/equipment, supplies, materials and emergency expenses/.
3. The conduct of cash subsidies for displaced persons in Quneitra Governorate from their provisions in paragraph "B" of this article is based on the approval of the Prime Minister under the liquidations and disbursement orders issued by the Minister of Finance.

Rule 21

The provisions allocated in section /011/Reserve for investment projects in the 2014 State budget shall be redeployed to the provisions of section III/Investment projects/local resources/to various sections and branches of the public budget with resolutions issued by the President of the Council Ministers/Chairman of the Supreme Council of Planning/on the proposal of the Minister of Finance.

Rule 22

1. The public debt fund is financed in a final form and from the appropriations in the Section /015/Provision for reconstruction and rehabilitation. At the request of the Chairman of the Committee, the decision was made by the President of the Council of Ministers No. 1387/Dec. 239-2012. The date of the Committee's open account at the Bank of Syria Central.
2. The Chairperson of the Commission shall be of the peness, liquidation and exchange order and has the right to authorize it.

Rule 23

1. The allocations 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 basis of the minister's proposal.
   The transfers between the provisions of the budget of the local bodies are carried out by a decision of the Minister of Finance on the proposal of the Minister of Local Administration.
2. Appropriations for investment operations between items and paragraphs shall be carried out by decision of the Minister of Finance upon the proposal of the competent minister.
3. The allocations for investment operations between branches and sections shall be carried out by decision of the Chief of the Council of Ministers/Chairman of the Supreme Council for Planning, on the proposal of the Minister of Finance.

Rule 24

Transfers from the external resources field may not be transferred and added to 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 a 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 the year of 2014 without the benefit of financing its investment projects allocated in the state budget and is considered as final financing.

Rule 27

The payment of treasury support placed in the cash cover shall be deferred for the cumulative old age arising from the stabilization of prices, their accrued interest and the cumulative old age of the State budget and its accrued interest to 2014/2014, and an average of ten equal annual premiums to begin with the payment of the instalment The first one is 1-10-2029.

Rule 28

An exception to the provisions of Legislative Decree No. /60 /2007/ ..

1. The Central Bank of Syria grants loans and advance loans to the Ministry of Finance and the Public Debt Fund to pay back the deficit and the state budget deficit for the year (2014).
2. The loans and advances granted under this Act shall be added to the elements in paragraph 5/of Article 34/of the Central Bank of Syria Act and the Regulations of the Central Monetary and Exchange Regulations (No. 23 of 2002) and its amendments.

Rule 29

The current appropriations for the departments, departments of the Treasury, the tax query and the real estate services of the State Department of the Ministry of Finance in the governorates based on the provisions of Legislative Decree No. 64 (2010) have been ordered to liquidate and disburcise the budget of the General Authority for Taxation and Fees for the year 2014.

Rule 30

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

Rule 31

This law is published and works with effect from 1-1-2014.

Damascus at 15 -2-1435 A.H., 8-1 2-2013 is my birth.

President
Bashar al-Assad

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