President of the Republic

On the basis of the provisions of the Constitution

As approved by the People ' s Assembly at its 17-11-1428th meeting, 27.11.2007.

Issue:

Article 1. The following expressions in this Act shall mean the meanings set out next to them:
Minister: Minister of Local Administration and Environment.
- Council: Conservative Council.
Executive Office: Executive Office of the Board of Governors.
- Local Council: Council of Local Administrative Units.
- Balance: Independent balance of provincial projects provided for in this Act.

Chapter I

Balance

Article 2a - Each governorate shall have an annual budget for its local projects, separate from the conservative balance set out in the State General Budget Act.

b. The fiscal year of the budget begins at 1 January and ends at 1 December each year.

Article 3a - The budget shall be prepared by the Executive Office of the Governorate Council.

b. The budget shall be approved and the relevant amendments and transfers shall be made by the Council and certified by a decision of the Minister and shall be forwarded to the State Planning Authority for consultation.

c. Taking into account the provisions of this Act, the financial regulations of local administrative units shall be applied to the balance.

Article 4. The Board may authorize its Executive Office to make transfers in the budget appropriations within certain ceilings and targets specified in the delegation decision, subject to the approval of the Minister.

Article 5. Expenses of the income of the independent budget shall be determined on projects not included in the general plan of the State.

Article 6. Local fees and costs shall be imposed as follows:
1. Ratios added to State taxes and fees and administrative units by decision of the Conservative Council and the Minister shall certify not to exceed 10% of these taxes and fees.
2. Local costs on airfields within the maximum limits indicated by each of them in accordance with the schedule attached to this Law.
3. 1% of the amount of violations of laws and regulations in force.

Chapter II

Balance income

Article 7. Budget income consists of:
1. Local fees and costs provided for in article /6/ of this Law.
2. State subsidies for governorates or administrative units.
3. Overflow in the previous year ' s separate budget.
4. Benefits of the current account for the independent balance in the approved bank.
5. Other sources of voluntary contributions, donations, trusts and others accepted in accordance with the laws and regulations in force.
6. Conservative share of contributions provided for in Article 9 of this Law.

Article 8.a. Costs are incurred for expenses incurred as a result of the implementation of specific works or services to the beneficiaries of the administrative units in their favour by the competent local council in accordance with rules approved by the Governorate Council and certified by the Minister in respect of the towns of the governorate centres and the Governorate Council for other administrative units.
b. Project investment tariffs implemented by administrative units are determined by their local councils and certified by the higher competent authority.
c. Decisions of the boards implementing the provisions of article /6/ of this Act shall be made by more than two thirds of the members present.

Article 9. Contributions to balance financing shall be determined from the following income:
a. 20% of the total net revenue paid annually by the General Tuberculosis Corporation to the State Treasury.
b. Five thousand sugar companies in the Syrian Arab Republic.
c.1% of the value of the country ' s consumer cement bag sales, whether domestic or imported.
These are centralized income distributed by the Minister to the governorates to carry out service projects in the administrative units.

Article 10 a. Some additions, fees and local costs listed in this Act may be supplemented by a localized nature or a value card printed in the official printer and newspaper by a committee representing the Ministries of Local Administration, Environment and Finance, the Press Directorate and the Official Gazette.

The provisions of the Fiscal Character Act shall apply when local additions, fees and costs are met by the local nature or value card in all matters relating to sale, maintenance, unemployment, penalties, trading, offences and offences.

c Prints and valuable papers shall be placed in a central repository of the Ministry of Local Administration and the Environment and distributed to the governorates in accordance with the established assets and warehouse system in the distribution of stamps and valuable papers in the Ministry of Finance.

Chapter III

Budget expenses

Article 11. Objects of expenditure from the budget shall be determined by the following projects and expenditures, taking into account the provisions of article V of this Law:
1. Schools and their subjects.
2. Roads.
3. Health.
4. Sanitation.
5. Solid waste treatment.
6. Hygiene and environmental protection.
7. Disaster management, civil defence and fire.
8. Other projects to be decided by the Board that the appropriations for these projects shall not exceed 10 per cent of the annual total budget appropriations.
9. Administrative expenses not exceeding 5 per cent of annual income other than subsidies and revolvings.

Article 12. The laws and regulations applied in administrative sector bodies shall be applied to the balance in any manner inconsistent with the provisions of this Act. The Minister of Local Administration and the Environment shall exercise the powers of the Minister provided for in the legislation in force without prejudice to the powers vested in the Minister of Finance.

Chapter IV

General and transitional provisions

Article 13. The independent balances of pre-existing governorates are legally issued.

Article 14a. The State and its public bodies of a administrative nature, administrative units and municipalities shall be exempt from local fees and costs.

b. Public enterprises, public enterprises, public enterprises of an economic nature, public construction institutions and the common sector are subject to local fees and costs.

Article 15a - Ends the work of:

Legislative Decree No. /25 of 14.2-1966 and amendments thereto.

- All provisions governing popular labour and provisions in violation of the provisions of this Act, in particular article II, paragraph (a), of Legislative Decree No. 18/01-1970

Legislative Decree No. 1 of 1974 and Act No. /72 of 2001

b. Committees shall be established by the Minister of Local Administration and the Environment to liquidate the funds and accounts of the people ' s work.

Article 16. The Minister shall issue executive instructions to the provisions of this Act.

Article 17. This Act is published in the Official Gazette and is in operation from the date of 1-1-2008.

Damascus 2-12-1428H approved 11-12-2007.

President of the Republic

Bashar Al-Assad

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