It is registered
Ministry of Justice
Republic of Tajikistan
On January 9, 2020 No. 21
of January 2, 2020 No. 1674
Accepted by the Resolution MH MOPT of October 23, 2019, No. 1452
Approved by the Resolution MM MORT of December 25, 2019, No. 734
This Law establishes legal and organizational basis of system of treasury and procedure of activities of bodies of treasury in the Republic of Tajikistan.
In this Law the following basic concepts are used:
- treasurer activities - the state financial activities in the course of which coordination and control of cash execution of the State Budget, accounting and monitoring of contractual commitments of the ministries, departments and state-financed organizations financed by means of the government budget, ensuring liquidity of the government budget, servicing of public debt, the state bills of exchange and savings of the government budget, management of treasurer accounts, collection and use of the means provided in the government budget and creation of performance reports of the government budget is exercised;
- the single treasurer account - the treasurer correspondent account opened in National Bank of Tajikistan for making of transactions according to the income and expenses of the government budget in national currency;
- the account of the republican budget - the account opened in the Central Treasury for servicing of the republican budget;
- local treasurer accounts - the accounts opened in the Central Treasury for servicing of local budgets;
- the treasurer account on special means of the republican budget - the account opened in the Central Treasury for servicing of special means of the ministries, departments and organizations of the republican budget;
- local treasurer special accounts - the accounts opened in the Central Treasury for servicing of special means of the organizations of the local budget;
- target accounts of the republican budget - the accounts opened in the Central Treasury for financing of target means of the republican budget for execution of certain tasks;
- accounts of the regulating taxes - the accounts opened in the Central Treasury for distribution of the regulating taxes between republican and local budgets;
- currency treasurer accounts - the accounts opened by body of the Central Treasury in authorized banks for making of transactions of the government budget in currency;
- accounts of budgets of the state trust funds - the accounts opened in the Central Treasury, or in credit institutes for servicing of banking activities of the state trust funds;
- cash servicing of budget implementation - implementation and accounting of transactions according to the income and expenses of the government budget;
- the cash plan - the forecast of cash receipts in the budget and cash payments from the budget;
- contractual commitments of the ministries, departments and state-financed organizations - obligations of the organizations financed by means of the government budget, the resulting agreement signatures and contracts with physical persons and legal entities according to the laws and other regulatory legal acts;
- the electronic payment document - the document for implementation of transactions on treasurer accounts with use of digital signatures, according to requirements of the legislation of the Republic of Tajikistan, having equal legal force with payment documents on papers, signed authorized persons and the confirmed seals;
- community of the world interbank financial telecommunications (communications) (SWIFT) - the international interbank payment system and information transfers;
- special means of the ministries, departments and state-financed organizations - the money received by the ministries, departments and other state-financed organizations in addition to the funds allocated by it from the budget as a result of accomplishment by them of works, rendering services and also from other activities which are not forbidden by the legislation of the Republic of Tajikistan;
- free remaining balance of budgetary funds - remaining balance of budgetary funds for the beginning of the corresponding financial year, the turnover cash except for established, until the end of financial year;
- turnover cash - the reserve sum determined in case of approval of the budget intended for covering of temporary cash gaps;
- temporary cash gap - temporary lack of the means necessary for financing of the next expenses under the budget;
- temporarily available budgetary funds - the budget money on the single treasurer account which is not used during certain time;
- administrators of budget receipts - the state bodies exercising control of correctness of calculations, timeliness of payments, collection and decision making about return excessively or mistakenly arrived income or their offsettings for repayment of debts to the budget, and also receipt of funds when implementing enforcement powers in connection with non-compliance with requirements of the legislation of the Republic of Tajikistan including due to confiscation of property, penalties, penalty fee, and also compensation of the financial damage caused to the state as a result of non-compliance with financial discipline;
- the budget accounting - system of collection, accounting and consolidation of information in terms of money on financial and non-financial condition and obligations of the Republic of Tajikistan, local executive bodies of the government, and also on the transactions changing these assets and liabilities;
- budget reports - the performance report of the budget for the income, expenses and sources of covering of budget deficit according to classification of the income and expenses of the government budget.
The legislation of the Republic of Tajikistan on treasury is based on the Constitution of the Republic of Tajikistan and consists of this Law, other regulatory legal acts of the Republic of Tajikistan and the international legal acts recognized by Tajikistan.
Authorized state body in the field of treasury is the authorized state body in the treasury sphere (further - the central body of treasury) and its local authorities the treasuries in the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe, the cities and the regions of the Republic of Tajikistan (further - local authorities of treasury) providing treasurer execution of budgets of appropriate levels of system of the government budget of the Republic of Tajikistan and managing directors of transactions of the single treasurer account.
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