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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of January 25, 2007 No. 13

About approval of Rules on expenditure of funds of trust budget fund "Avtomobilnye Dorogi" for content and operation of the highways of republican and local value which are in general use in the territory of the country

(The last edition from 23-01-2018)

For the purpose of ensuring execution of item 4 of the Order of the President of the Azerbaijan Republic "About creation of trust budget fund "Avtomobilnye Dorogi" as a part of the government budget of the Azerbaijan Republic" of October 12, 2006 1729, the Cabinet of Ministers of the Azerbaijan Republic decides No.:

1. Approve "Rules on expenditure of funds of trust budget fund "Avtomobilnye Dorogi" for content and operation of the highways of republican and local value which are in general use in the territory of the country" (are applied).

2. This resolution becomes effective since January 1, 2007.

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 25, 2007 No. 13

Rules on expenditure of funds of trust budget fund "Avtomobilnye Dorogi" for content and operation of the highways of republican and local value which are in general use in the territory of the country

1. General provisions

1.1. These rules are prepared based on item 4 of the Order of the President of the Azerbaijan Republic "About creation as a part of the government budget of the Azerbaijan Republic of trust budget fund "Avtomobilnye Dorogi" of October 12, 2006 No. 1729 and according to the Laws of the Azerbaijan Republic "About highways" of December 22, 1999 No. 778-IG and "About budget system" of July 2, 2002 No. 358-IIG, and also other regulatory legal acts and determine the mechanism of use of means of trust budget fund "Avtomobilnye Dorogi" (further Fund).

1.2. Main goal of Fund is ensuring rational operation and content in satisfactory condition of network of the highways of republican and local value which are in general use in the territory of the country.

1.3. The fund is created as a part of the government budget of the Azerbaijan Republic and the expenditure of its means is performed according to the Law of the Azerbaijan Republic "About budget system" and requirements of the regulatory legal acts regulating activities of the State Treasury.

2. Sources of forming of fund

2.1. Fund is created at the expense of the following sources of the government budget:

2.1.1. road tax;

2.1.2. the simplified tax paid by persons who are engaged in passenger transportations and cargo transportation by the road media which are in their property or use;

2.1.3. the excises applied to the imported cars;

2.1.4. the customs duties applied to the imported vehicles;

2.1.5. the state fee collected for issue of the permission regulating the international motor transportations in the territory of the Azerbaijan Republic;

2.1.6. the state fee collected for passing of checkup in the cases established by the law of vehicles, including motor-vehicles, tractors, the self-propelled machines provided for use in construction, forest and agricultural industry and in other works, technological, sports vehicles for competitions and other motorized vehicles, trail cars and semitrailer trucks;

2.1.7. the administrative penalties applied for violation of requirements for the permitted parameters of weight and the weight falling on axis together with load of large-size or heavyweight vehicles.

2.1.8. assignments from the government budget.

2.2. The budget statement of Fund prepared according to the current legislation is submitted in the Ministry of Finance of the Azerbaijan Republic till July 1 of the current year. During this period the general annual estimate with indication of the amounts according to income and expense items is attached to the project according to single classification of the budget.

2.3. The corresponding financial transactions on Fund are performed by treasury with separate specifying of receipts and expenses of Fund in profitable and account parts of the government budget.

3. Rules of expenditure of fund

3.1. Fund is allocated for use, content and operation of highways in the Azerbaijan Republic and the related engineering constructions, lane lines and financing of expenses is performed in the stated below directions:

3.1.1. on content and operation of the highways of republican value connecting the capital of the Azerbaijan Republic the city of Baku to the district centers, settlements of city type, air, sea and river ports, railway stations, resorts and rest areas, and also special objects and the companies;

3.1.2. content and operation of the highways of local value directly connecting areas, villages with the cities and the district centers;

3.1.3. financing of other works connected with content and operation of the highways of republican and local value which are in general use.

3.2. Financing of expenses of Fund for the directions it is performed within the expense budget constituted each fiscal year, approved with the Ministry of Finance of the Azerbaijan Republic and approved the State agency of highways of Azerbaijan.

3.3. Manager of the fund approved as a part of the government budget is the State agency of highways of Azerbaijan.

3.4. Financing by fund is performed and documented according to the existing rules of financing of managements, companies and organizations which is performed from the government budget.

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