Damascus-SANA
Today, President Bashar al-Assad issued Law No. (46) for the year 2022 specifying the appropriations for the state’s general budget for the fiscal year 2023 with a total amount of (16550) billion Syrian pounds distributed over departments, branches and chapters according to what is contained in the table of expenditure estimates accompanying this law.
The following is the text of the law:
Law No. (46)
President of the Republic
According to the provisions of the Constitution.
And based on what was approved by the People’s Assembly in its session held on 12-5-1444 AH corresponding to 6-12-2022 AD.
issues the following:
Article (1)- The appropriations for the state’s general budget for the fiscal year 2023 are set at a total amount of (16,550) billion Syrian pounds only, sixteen thousand five hundred and fifty billion Syrian pounds, not more than distributed among the departments, branches and chapters according to what is contained in the accompanying expenditure estimates statement table for this law.
Article (2)- The revenues of the state’s general budget for the fiscal year 2023 are estimated at a total amount of (16550) billion Syrian pounds only, sixteen thousand five hundred and fifty billion Syrian pounds only, according to the revenue schedule attached to this law.
Article (3)- The budgets of public entities of an economic and construction nature shall be issued by a decision of the Minister of Finance after the issuance of this law, in which the share of each of the Public Debt Fund, the corporation and the company from the estimated budget surplus shall be determined.
Article (4)
A- For the Agricultural Production Support Fund by a decision of the Minister of Finance and pursuant to liquidation and disbursement orders issued by the Minister of Agriculture and Agrarian Reform.
b- For the National Fund for Social Aid by a decision of the Minister of Finance and pursuant to liquidation and disbursement orders issued by the Minister of Social Affairs and Labor.
C- The Fund for Mitigating the Effects of Drought and Natural Disasters on Agricultural Production, pursuant to a decision from the Minister of Finance and pursuant to liquidation and disbursement orders issued by the Minister of Agriculture and Agrarian Reform.
d- For the Transformation Fund for Modern Irrigation by a decision of the Minister of Finance and pursuant to liquidation and disbursement orders issued by the Minister of Agriculture and Agrarian Reform.
E- To subsidize the supply of flour, sugar, rice and yeast by a decision of the Minister of Finance and in accordance with liquidation and disbursement orders signed by him.
F- To subsidize oil derivatives by a decision of the Minister of Finance and pursuant to liquidation and disbursement orders signed by him.
Article (5)- The appropriations allocated for working capital to public entities of an economic nature shall be disbursed by a decision of the Minister of Finance and pursuant to liquidation and disbursement orders signed by him.
Article (6)- A- As an exception to the laws and regulations in force for some public agencies of an administrative nature that are considered independent units of account and linked to the state’s general budget according to the principle of net (subsidies), the budgets of these units have been shown in the state’s general budget with their full estimates of their expenditures and revenues without affecting This is in the ways of collecting its revenues and disbursing its expenses in accordance with what was stated in the instruments of its creation.
B- After the issuance of this law, the Minister of Finance issues decisions specifying the amounts of subsidies allocated to these entities (i.e. the difference between estimates of their revenues and expenditures), and they are transferred to their entities on a quarterly basis.
C- Transfers of current credits between the chapters, items 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 retirees) shall be spent to pay the corresponding share and treasury obligations to the beneficiaries of pensions (civilians and their heirs, military personnel and their families), and according to liquidation and disbursement orders issued by the Minister of Finance.
Article (8)- a- Postal and telephone expenses and the consumption of electric power and water are considered mandatory expenses, and it is not permissible to transfer them, and they must be disbursed within a period not exceeding five days from the date of submission of the expenditure documents pertaining to them.
b- The employer's share accrued in favor of the General Organization for Social Insurance is considered one of the obligatory expenses, and it is disbursed in conjunction with salaries and wages.
C- The Minister of Finance may transfer the accounts of the debtor entities for the purposes specified in Paragraph (a-b) of this Article in an amount equivalent to the obligations incurred therefrom.
d- The provisions of paragraphs (a-b-c) of this article shall apply to ministries, public administrations, public authorities, local administration units, municipalities, endowment departments, and public entities of an economic and construction nature.
Article (9)- a- It is not permissible to use the appropriations for the salaries and wages of those transferred from one governorate to another except after the appropriations are 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 funds allocated to the directorates of education in the budgets of local councils to other departments affiliated to the provincial council or to other public agencies.
Article (10)- a- Advances granted from the ready treasury funds during 2022 and before shall be paid to public authorities of an administrative nature based on the legal texts in force pursuant to liquidation and disbursement orders calculated on the savings of departments and branches of the general budget for the year 2023 after the approval of the Minister of Finance.
B- It is permissible, by a decision of the President of the Supreme Council for Economic and Social Planning, based on a proposal by the Minister of Finance, to increase the appropriations for investment projects for the year 2023 to pay the advances granted from the ready treasury funds based on the legal texts in force during the year 2022 and before, provided that this increase is covered by the surpluses of all sections and branches of the budget. public for 2023.
Article (11) A- Public entities of an economic and construction nature shall keep the estimated liquidity surplus to be used in financing replacement and renovation projects and part of their investment projects, in light of the appropriations allocated in the state’s general budget.
B- The public entities of an economic and construction nature finance their investment projects, which are allocated for their credits in Chapter Three of the state’s general budget, by themselves and with loans.
C- The Public Debt Fund grants loans to public entities of an economic nature to finance their investment projects whose credits 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 credits are allocated in Chapter Three of the state’s general budget.
e- The funds allocated in accordance with the provisions of this Article may not be used except for the purpose specified for them.
Article (12) All public entities whose investment projects are financed by the Public Debt Fund must draw up 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 issuance of this law, specifying in particular the estimates of investment spending according to the form approved by the Ministry of Finance.
Article (13) A- All public entities of an economic and construction nature must supply the share of the Public Debt Fund from the specified budget surplus, according to the estimates contained in the state's general budget.
B- The supplies referred to in the previous paragraph shall be determined according to a time plan distributed over the months of the year to be drawn up by the aforementioned authorities and sent to the Ministry of Finance within one month from the date of issuance of this law.
Article (14)- A- The competent minister or whoever is in his position may, by his decision, pay incentive rewards within the appropriation allocated to workers in his ministry or others from the appropriations of his ministry’s budget within the limits of an amount not exceeding two million Syrian pounds, and pay incentive rewards within the appropriation allocated within the limits of an amount not exceeding one million Syrian pounds For rewards for workers in each public agency or public sector company affiliated to his supervision, the budget of which exceeds fifty million Syrian pounds from the appropriations of the budget of that authority or for other workers in the state.
B - To the head of the executive office of the provincial council or whoever is in a similar position, and by his decision, incentive bonuses are paid to the local agencies within the allocation allocated for bonuses for workers in the directorates of the provincial council or directorates of local agencies or for other workers in other public agencies within the limits of an amount not exceeding one million Syrian pounds for workers in Each of the directorates (General Secretariat - Education - Health - Agriculture - Technical Services) and an amount not exceeding five hundred thousand Syrian pounds for workers in each of the rest of the directorates of local agencies and an amount not exceeding five hundred thousand Syrian pounds for workers in each of the councils of cities, countries and municipalities affiliated For the governorate council or other workers in other public agencies whose budget exceeds twenty-five million Syrian pounds from the budget of the concerned authority.
C- The remunerations referred to in the two previous paragraphs shall be disbursed from the appropriations allocated in the remunerations item from the budget of the ministry, public entity, institution, company, or establishment.
d- Incentive rewards shall be disbursed on a quarterly basis from the amount specified in paragraphs (a - b) plus the balance of credits not disbursed during the previous months of the year.
e- The amounts disbursed under the provisions of this article are excluded from the maximum limits for compensation and rewards stipulated in the laws and regulations in force.
Article (15)- Appropriations for incentive rewards allocated in the state’s general budget for the year 2023 are disbursed to members of the educational staff who study in Syrian universities and their branches in the governorates in addition to teaching in their original universities, including full-timers and not exceeding an amount of:
Eighty million Syrian pounds for the University of Damascus.
Thirty-five million Syrian pounds for Al-Furat University.
Ten million Syrian pounds for each of the universities (Tartous - Hama).
Ten million Syrian pounds for each of the universities (Aleppo - Baath - Tishreen).
And that is from the budget of each of the aforementioned universities, and the amounts spent under the provisions of this article are excluded from the maximum limits for compensation and rewards stipulated in the laws and regulations in force.
Article (16) - With the approval of the Prime Minister, rewards will be paid according to the following:
A- By decisions issued by the Minister of Finance and the Chairman of the Planning and International Cooperation Authority, each within his jurisdiction, for those working in preparing the state’s general budget, within the limits of an amount not exceeding five million Syrian pounds for each party.
B- By decisions issued by the Minister of Finance for the employees who contributed to the automation and printing of the state’s general budget within the limits of an amount not exceeding three million Syrian pounds, and from the appropriations allocated for this purpose in the budget of the Ministry of Finance.
C- By decisions issued by the Minister of Local Administration and Environment, with an amount not exceeding one million Syrian pounds for those working in studying and preparing the budgets of local councils, and five hundred thousand Syrian pounds for those working in investment budgets for local councils.
D- By decisions issued by the head of the Planning and International Cooperation Authority for those working in economic and social studies, with an amount not exceeding one million five hundred thousand Syrian pounds.
E- By decisions issued by the Minister of Finance for those working in studies pertaining to tax legislation and public finance, with an amount not exceeding one million five hundred thousand Syrian pounds.
F- By decisions issued by the Minister of Agriculture and Agrarian Reform for those working in the field of agricultural scientific research and studies, with an amount not exceeding two million Syrian pounds.
G- By decisions issued by the Minister of Higher Education and Scientific Research for those working in the field of scientific research and studies, with an amount not exceeding two million Syrian pounds.
H- By decisions issued by the Minister of Water Resources for those working in the field of scientific research and studies, with 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, with 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 a proposal by the head 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 amounts disbursed under the provisions of this article are excluded from the maximum limits for compensation and rewards stipulated in the laws and regulations in force.
Article (17)- Based on the approval of the Prime Minister, by decisions issued by the Minister of Higher Education and Scientific Research, rewards will be paid up to an amount not exceeding two million Syrian pounds from the credits of item (18) The rewards allocated in the budget of the Ministry of Higher Education and Scientific Research for the year 2023 for members of educational bodies including This includes those who are full-time, working in universities and institutes, postgraduate students and others who work to complete the admission of new students to universities and institutes and register them via computer for the academic year 2022-2023, and the amounts spent under the provisions of this article are excluded from the maximum limits for compensation and rewards stipulated in laws and regulations. the window .
Article (18)- Transfer or transfer to the various sections and branches of the budget the transformational expenditures allocated for its appropriations in Section (113) Section (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 popular work are issued in accordance with the legal provisions in force. The total allocations allocated to the various chapters of Branch (12202) (Local Councils) are distributed by a decision of the Minister of Finance based on a proposal by the Minister of Local Administration and Environment.
Article (20)- a- The appropriations allocated in Item (41) (Contributions to Economic Activity) of Chapter Four (Transformation Expenditure) Section (19202) (Public Debt) shall be spent based on the approval of the Prime Minister and in accordance with liquidation and disbursement orders issued by the Minister of Finance.
B- The funds allocated in Clause (48) (Other Liabilities for Current Operations) of Chapter Four (Transformational Expenses) Branch (19202) (Public Debt) shall be transferred to the various departments, branches, chapters and items of the budget by decisions issued by the Minister of Finance based on the approval of the Prime Minister, which is (Commitments to appoint dispatched engineers and mandatory appointments - commitments to appoint doctors and pharmacists and subsidies to implement some projects in the governorates - equipment, supplies, materials and emergency expenses).
C- Cash subsidies shall be disbursed to the displaced in the Quneitra Governorate from the appropriations mentioned in Paragraph (B) of this Article based on the approval of the Prime Minister and according to liquidation and disbursement orders issued by the Minister of Finance.
Article (21) – The appropriations allocated in section (011) shall be transferred as reserve appropriations for investment projects in the state’s general budget for the year 2023 and added to the appropriations of Part Three (investment projects – local resources) for the various departments and branches of the general budget by decisions issued by the Prime Minister – Chairman of the Supreme Council For economic and social planning - based on the proposal of the Minister of Finance.
Article (22) – A- The appropriations for reconstruction and rehabilitation allocated in section (015) of the Public Debt Fund are finally financed and transferred to the committee’s account opened at the Central Bank of Syria based on a request from the chairman of the committee formed by Prime Minister’s Resolution No. (49) M F. The date of 7-27-2016 and its amendments.
B - The chairman of the aforementioned committee shall be the contract for the alimony and the order of 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 appropriations allocated in the state’s general budget calculate annual depreciation installments for the long-term assets purchased from these funds.
Article (23)- A- Transfers of appropriations allocated to current operations between chapters, items, and paragraphs for the same branch or department shall be made by a decision of the Minister of Finance based on a proposal from the liquidation and disbursement commander.
As for the transfers between appropriations of the chapters of the budgets of the local agencies, they shall be made by a decision of the Minister of Finance based on the proposal of the Minister of Local Administration and Environment.
B- Transfers of appropriations allocated to investment operations between items 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- Transfers of appropriations allocated to investment operations between branches and divisions shall be made by a decision of the Prime Minister - Chairman of the Supreme Council for Economic and Social 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 in the field of external resources and add them to the appropriations in the field of local resources.
Article (25) The Public Debt Fund is permitted to grant the Public Housing Corporation a loan without interest at a rate not exceeding 30% of the approved annual cost of a project to implement small housing units (youth housing).
Article (26)- The Public Debt Fund is allowed to finance the Public Corporation for Road Transportation and the General Survey Corporation with interest-free loans during the year 2023 to finance their investment projects allocated to the state’s general budget, and they are considered final funding.
Article (27) – The payment of the treasury bonds placed in the cash coverage against the cumulative deficit arising from price fixing and its interests, and the previous cumulative deficit of the state’s general budget and its due and unpaid interest, shall be deferred until the year 2023, and shall be divided into ten equal annual installments, the first installment of which shall begin to be paid on 10-1- 2038.
Article (28) - As an exception to the provisions of Legislative Decree No. (60) of 2007:
A- The Central Bank of Syria grants loans and advances to the Ministry of Finance (Public Debt Fund) to cover the ration deficit and the state budget deficit for the year 2023.
B- 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 appropriations allocated to the Presidency of the Republic and the Ministry of Defense shall be allocated within the appropriations of branch (19202) (public debt). These appropriations shall be placed at the beginning of the fiscal year 2023 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)- Current funds are disbursed to the departments and departments of treasury, tax inquiry, and real estate departments belonging to the state affiliated to the Ministry of Finance in the governorates based on the provisions of Legislative Decree No. (64) of 2010 with liquidation and disbursement orders from the budget of the General Authority for Taxes and Fees for the year 2023.
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 in the Official Gazette and shall come into force as of 1-1-2023.
Damascus on 5/14/1444 AH corresponding to 12/8/2022 AD
President of the Republic
Bashar al-Assad
