Damascus-Sana
President Bashar Al-Assad issued today Law No. 23 of 2020, which determines the appropriations of the state budget for the fiscal year 2021, in a total amount of 8500 billion Syrian pounds, distributed among the departments, branches and sections, according to what is mentioned in the table of expenditure estimates accompanying this law.
The following is the text of the law:
Law No. 23
President of the Republic
Based on the provisions of the constitution.
And according to what was approved by the People's Assembly in its session held on 04/29-1442 AH corresponding to 12-15-2020 AD.
Issue the following:
Article 1 - The state budget allocations for the fiscal year 2021 are determined in a total amount of 8500 billion SYP only eight thousand and five hundred billion Syrian pounds, not distributed among the departments, branches and sections according to what is included in the schedule of expenditure estimates accompanying this law.
Article 2 - The revenues of the state’s general budget for the fiscal year 2021 are estimated at a total amount of 8500 billion SYP. Only eight thousand and five hundred billion Syrian pounds, only according to the revenue schedule attached to this law.
Article 3 - The budgets of public agencies of an economic and construction nature are issued by a decision of the Minister of Finance after the issuance of this law, and the share of the public debt fund, the corporation and the company are determined from the estimated budget surplus.
Article 4- The funds allocated for the state’s contribution to fixing the allocated "social support" prices are spent:
A-To the Agricultural Production Support Fund by a decision of the Minister of Finance and according to liquidation and disbursement orders issued by the Minister of Agriculture and Agrarian Reform.
B - The National Fund for Social Aid is issued by a decision of the Minister of Finance and according to liquidation and disbursement orders issued by the Minister of Social Affairs and Labor.
C- To subsidize the supply of flour and yeast by a decision of the Minister of Finance and in accordance with the liquidation and disbursement orders signed by him.
D - to support oil derivatives by a decision of the Minister of Finance and according to liquidation and disbursement orders signed by him.
E- To subsidize agricultural fertilizers by a decision of the Minister of Finance and according to liquidation and disbursement orders signed by him.
Article 5 - Appropriations allocated to working capital for public entities of an economic nature shall be disbursed by a decision of the Minister of Finance and according to liquidation and disbursement orders signed by him.
Article 6-A is an exception to the laws and regulations in force for some public bodies of an administrative nature that are considered independent account units and are linked to the state’s general budget in accordance with the principle of “subsidies”. Collecting its revenues and disbursing its expenditures according to what is stated in the deeds of its creation.
B - After the issuance of this law, the Minister of Finance issues decisions determining the amounts of subsidies allocated to these bodies, meaning “the difference between estimates of their revenues and expenditures,” and they are transferred to their agencies quarterly.
C- The current transfers of funds between chapters, clauses and paragraphs of these bodies shall be issued by a decision of the Minister of Finance.
Article 7: The appropriations allocated in Section 014 “Salaries and Pensions of Retired Persons” shall be disbursed to pay the corresponding share and treasury obligations to the beneficiaries of the pension “civilians and their military heirs” and their families - and according to liquidation and disbursement orders issued by the Minister of Finance.
Article 8-A: Mail and telephone expenses, electricity and water consumption are mandatory expenses and may not be transferred from them and are disbursed within a period not exceeding five days from the date of submitting their exchange documents.
B - The Minister of Finance may move the accounts of the debtor agencies for the purposes specified in Paragraph A in a manner equivalent to the obligations arising from them.
C - The provisions of Paragraphs A - B of this Article shall apply to ministries, public administrations, public bodies, local administration units, municipalities, endowment departments, and public bodies of an economic and construction nature.
Article 9 - a- It is not permissible to use appropriations of salaries and wages for those transferred from one governorate to another except after the funds have been redistributed by a decision of the Minister of Finance based on the proposal of the Minister of Local Administration and Environment.
B - It is not permissible to transfer from the funds allocated to education directorates in the budgets of local councils to other departments of the provincial council or to other public bodies.
Article 10- A: Advances granted from ready-made treasury funds during the year 2020 and before are paid to public entities of an administrative nature based on legal texts in effect under liquidation and disbursement orders calculated on the savings of sections and branches of the general budget for the year 2021 after the approval of the Minister of Finance.
B- It is permissible, by a decision of the Chairman of the Supreme Council for Planning, based on the proposal of the Minister of Finance, to increase the approval of investment projects for the year 2021 to pay the advances granted from ready-made treasury funds based on legal texts in force during the year 2020 and before, provided that this increase is covered by the savings of all other sections and branches of the general budget for 2021 .
Article 11 - A - A public authorities of an economic and construction nature shall keep excess liquidity estimated to be used in financing replacement and renewal projects and part of their investment projects in light of the funds allocated in the state's general budget.
B - Public bodies of an economic and construction nature finance their investment projects whose appropriations are allocated in Chapter Three of the state's general budget on their own and with loans.
C - The Public Debt Fund grants public entities of an economic nature loans to finance their investment projects whose appropriations are allocated in Chapter Three of the state's general budget according to its financial capabilities.
D - Public entities of an economic and construction nature are allowed to borrow from public banks to finance their investment projects whose appropriations are allocated in Chapter Three of the state's general budget.
E - It is not permissible to use the funds specified in accordance with the provisions of this Article except for the purpose designated for them.
Article 12- All public entities whose investment projects are financed by the Public Debt Fund must set a time plan distributed over the months of the year and send it to the Public Debt Fund within a month from the date of this law's issuance, in which it specifically specifies the investment spending estimates according to the model approved by the Ministry of Finance.
Article 13 - a - All public agencies of an economic and construction nature must supply the Public Debt Fund's share of the budget surplus determined according to the estimates contained in the state's general budget.
B - The supplies mentioned in the previous paragraph shall be determined according to a time plan distributed over the months of the year drawn up by the aforementioned bodies and sent to the Ministry of Finance within one month from the date of this law's issuance.
Article 14 - a- The competent minister or who is in his position may, upon his decision, disburse incentive bonuses within the appropriation allocated to workers in his ministry or to others from the budget appropriations of his ministry within the limits of an amount not exceeding two million Syrian pounds and disbursement bonuses within the allocated appropriation up to an amount not exceeding eight hundred thousand Syrian pounds in return for bonuses For workers in every public entity or public sector company affiliated with his supervision, whose budget exceeds fifty million Syrian pounds from the budget appropriations of that body or for other workers in the state.
B- The head of the executive office of the provincial council or whoever is similar to it, and by a decision of him, may pay incentive bonuses to local agencies within the provision allocated in exchange for bonuses for workers in the directorates of the provincial council or directorates of local agencies or for others working in other public agencies up to an amount not exceeding one million Syrian pounds for workers in Each of the directorates of the General Secretariat - Education - Health - Agriculture - Technical Services and an amount not exceeding five hundred thousand Syrian pounds for workers in each of the remaining directorates of local agencies and disbursement of an amount not exceeding five hundred thousand Syrian pounds for workers in each of the city, country and municipal councils of the provincial council Or for others working in other public agencies whose budget exceeds twenty five million Syrian pounds from the budget of the concerned authority.
C - The remuneration referred to in the two previous paragraphs shall be disbursed from the appropriations allocated in the remuneration item from the budget of the ministry, public entity, corporation, company, or establishment.
D - Incentive bonuses are disbursed quarterly from the amount specified in paragraphs a - b, plus the balance of unspent appropriations during the previous months of the year.
E - The amounts disbursed under the provisions of this Article are excluded from the maximum limits of compensation and bonuses stipulated in the laws and regulations in force.
Article 15 - The incentive bonuses allocated in the state's general budget for the year 2021 shall be disbursed to members of the educational body who study in Syrian universities and their branches in the governorates in addition to teaching in their original universities, including full-time students, according to the following:
- Not exceeding the amount of eighty million Syrian pounds to Damascus University.
- Not to exceed the sum of thirty-five million Syrian pounds for Euphrates University.
- Not exceeding the amount of ten million Syrian pounds for each of the University of Tartous - Hama.
- Not to exceed an amount of ten million Syrian pounds for each of the University of Aleppo - Al-Baath October.
And that from the budget of each of the universities mentioned.
The sums disbursed under the provisions of this article are excluded from the maximum limits of compensation and bonuses stipulated in the laws and regulations in force.
Article 16 - With the approval of the Prime Minister, promotional rewards shall be paid according to the following:
A- By decisions issued by the Minister of Finance and the Chairman of the Planning and International Cooperation Commission, each in his own jurisdiction for those working in the preparation of the state’s general budget within the limits of an amount not exceeding three million Syrian pounds for each party.
B - By decisions issued by the Minister of Finance for workers who have contributed to the automation and printing of the state’s general budget within the limits of an amount not exceeding two million Syrian pounds, and from the funds allocated for this purpose in the budget of the Ministry of Finance.
C- By decisions issued by the Minister of Local Administration and Environment within the limits of an amount not exceeding one million Syrian pounds for workers in the study and preparation of local councils budgets and five hundred thousand Syrian pounds for workers in the investment budgets of local councils.
D - By decisions issued by the head of the Planning and International Cooperation Commission for workers in economic and social studies, within the limits of an amount not exceeding one and a half million Syrian pounds.
E - By decisions issued by the Minister of Finance for those working in studies related to tax legislation and public finance within the limits of an amount not exceeding one million five hundred thousand Syrian pounds.
F - By decisions issued by the Minister of Agriculture and Agrarian Reform for workers in the field of agricultural scientific research and studies, within the limits of an amount not exceeding two million Syrian pounds.
G- By decisions issued by the Minister of Higher Education and Scientific Research for workers in the field of scientific research and studies, within the limits of an amount not exceeding one million five hundred thousand Syrian pounds.
H- By decisions issued by the Minister of Water Resources for workers in the field of scientific research and studies, within the limits of an amount not exceeding one million five hundred thousand Syrian pounds.
I- By decisions issued by the Minister of Industry for workers in the field of industrial scientific research and studies, within the limits of an amount not exceeding one million five hundred thousand Syrian pounds.
J- By decisions issued by the Minister of Public Works and Housing based on the proposal of the Chairman of the Regional Planning Commission for those working in regional planning studies, within the limits of an amount not exceeding one million Syrian pounds.
The sums disbursed under the provisions of this article are excluded from the maximum limits of compensation and bonuses stipulated in the laws and regulations in force.
Article 17 - Based on the approval of the Prime Minister in decisions issued by the Minister of Higher Education and Scientific Research, incentive rewards shall be disbursed within the limits of an amount not exceeding one million five hundred thousand Syrian pounds from the provisions of Item 18. Rewards allocated in the budget of the Ministry of Higher Education and Scientific Research for the year 2021 for members of educational bodies, including that Full-time employees, workers in universities and institutes, postgraduate students and others who work to achieve the admission of new students to universities and institutes and their registration by computer for the academic year 2020-2021 and the amounts disbursed under the provisions of this article are excluded from the maximum compensation and bonus limits stipulated in the laws and regulations in force.
Article 18 - Transferring or transferring to the various departments and branches of the budget the transfer expenditures allocated for their appropriations in Section 113 Branch 11301 - Presidency of the Council of Ministers - by decisions issued by the Prime Minister.
Article 19- The budgets of local administrative units, endowment departments and public action are issued in accordance with the legal provisions in force, and the total appropriations allocated to the various chapters of Branch 12202 - Local Councils - are issued by a decision of the Minister of Finance based on the proposal of the Minister of Local Administration and Environment.
Article 20 - A: The appropriations allocated in Clause 41 - Contributions to Economic Activity - from Chapter Four - Transfer Expenditures - Branch 19202 - Public Debt - shall be disbursed based on the approval of the Prime Minister and according to liquidation and disbursement orders issued by the Minister of Finance.
B - The appropriations allocated in Item 48 - Other Obligations for Ongoing Operations - from Chapter Four - Transfer Expenses - Branch 19202 - Public Debt - to the various departments, branches, sections and budget items by decisions issued by the Minister of Finance based on the approval of the Prime Minister, which are - Obligations to appoint engineers Screeners and mandatory appointments - Obligations for appointing doctors and pharmacists and subsidies for the implementation of some projects in the governorates - supplies, supplies, materials and emergency expenses.
C- Cash benefits for the displaced in Quneitra Governorate are disbursed from the funds mentioned in Paragraph B - of this article based on the approval of the Prime Minister under orders for liquidation and disbursement issued by the Minister of Finance.
Article 21- The funds allocated in Section 011 are transferred reserve appropriations for investment projects in the state’s general budget for the year 2021 and are added to the appropriations of Chapter Three - Investment Projects - Local Resources - to the various departments and branches of the General Budget by decisions issued by the Prime Minister - Chairman of the Supreme Council for Planning - based on The proposal of the Minister of Finance.
Article 22-
A- The funds allocated for reconstruction and rehabilitation and allocated in Section / 015 / of the Public Debt Fund shall be permanently funded and transferred to the account of the open committee at the Central Bank of Syria based on a request from the Chairman of the Committee formed by Prime Minister Decision No. / 49 / MW on 27 / 7/2016 and its amendments.
B - The head of the aforementioned committee is a contractor for alimony and an order for liquidation and disbursement, and he has the right to authorize that.
C - The public economic and construction agencies that are financed from the reconstruction and rehabilitation funds allocated in the state's general budget calculate annual premiums for the long-term assets purchased from these funds.
Article / 23 /
A - The transfers of funds allocated to the ongoing operations between chapters, clauses and paragraphs of the same branch or section shall be effected by a decision of the Minister of Finance based on the proposal of the competent minister.
As for the transfers between the appropriations of the budget sections of the local authorities, it takes place by a decision of the Minister of Finance based on the proposal of the Minister of Local Administration and Environment.
B - The transfer of funds allocated to investment operations between the clauses and paragraphs shall be made by a decision of the Minister of Finance based on the proposal of the competent minister after coordination with the Planning and International Cooperation Authority.
C- The transfers of funds allocated for investment operations between the branches and departments shall be effected by a decision of the Prime Minister / President of the Supreme Council for Planning / based on a proposal from the Minister of Finance after coordination with the Planning and International Cooperation Authority.
Article / 24 / It is not permissible to transfer from the appropriations contained in the field of external resources and to add them to the appropriations contained in the field of domestic resources.
Article / 25 / The Public Debt Fund is allowed to grant the Public Housing Corporation an interest-free loan at a rate not exceeding 30 percent of the approved annual cost for a project to implement small housing units / youth housing /.
Article / 26 /: The Public Debt Fund is allowed to finance the Public Corporation for Road Transport with loans during 2021 without interest to finance its investment projects allocated to the state’s general budget and are considered final financing.
Article / 27 / The repayment of the treasury bonds placed in the cash coverage shall be postponed in exchange for the cumulative deficiency arising from fixing prices and its benefits and the previous cumulative deficiency of the state’s general budget and its accrued and unpaid interest until 2021, and in installments in ten equal annual installments. The first installment of it begins on / 1/10 / 2036 /.
Article / 28 / an exception to the provisions of Legislative Decree No. 60 of 2007
A / The Central Bank of Syria grants the Ministry of Finance / Public Debt Fund / loans and advances to pay the supply deficit and the state budget deficit for 2021 /.
B / The loans and advances granted under this law shall be added to the elements included in paragraphs 1/5 / of Article 34 of the Central Bank of Syria Law and the Basic Monetary System No. 23 of 2002 and its amendments.
Article / 29 / The funds allocated to the Presidency of the Republic and the Ministry of Defense shall be allocated within the appropriations of the branch / 19202 / / Public debt / and these credits shall be placed at the beginning of the fiscal year 2021 at the disposal of each of them according to a decision issued by the Minister of Finance specifying the department and the branch.
Article / 30 / The current appropriations are disbursed to the departments and departments of the treasury, tax inquiry, and real estate departments belonging to the state affiliated to the Ministry of Finance in the governorates according to the provisions of Legislative Decree No. 64 of 2010 with orders for liquidation and disbursement from the budget of the General Authority for Taxes and Fees for the year 2021 /.
Article / 31 / The Minister of Finance shall issue the necessary instructions to implement the provisions of this law.
Article / 32 / This law shall be published and enforced with effect from 1-1-2021.
Damascus, 5-7-1442 AH, corresponding to 12-22-2020 AD.
President of the Republic
Bashar al-Assad