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Ministry of Justice

Republic of Tajikistan 

 On July 4, 2011 No. 431

LAW OF THE REPUBLIC OF TAJIKISTAN

of June 28, 2011 No. 723

About public finances of the Republic of Tajikistan

(as amended on 17-05-2018)

Chapter 1. General provisions

Article 1. Purpose of this Law

This Law determines the legal basis of the organizational principles of management of public finances, systematization of the budget and its classification, creation, forming, distribution and use of centralized money, governs the financial interbudget relations and establishes the place of authorities and public administration and local authorities of the government, and also other participants of the budget process in preparation, consideration of budget statements, creation and approval of the reporting and control over their execution.

Article 2. Basic concepts

In this Law the following basic concepts are applied:

- public finances - set of the cash relations connected with education, distribution and use of funds, the accumulated money and other financial resources, through the republican budget, local budgets and the state trust funds used by authorities and public administration, local executive bodies of the government and self-government institutions of settlements and villages for accomplishment of the functions assigned to them;

- the state financial system of the Republic Tadzhikistanopredelennaya the sphere of the financial relations in the course of which money will be formed and used. The state financial system determines forms and methods of education, distribution and use of the state money;

- the budget system - the set of budgets of all levels, and also procedure, developments, forming, acceptances, and execution of the State Budget based on the economic relation, and regulated by regulatory legal acts of the Republic of Tajikistan;

- the republican budget - form of education and expenditure of the money intended for ensuring execution of the tasks carried to competence of the central public authorities;

- local budgets - form of education and expenditure of the money intended for providing the tasks which are included into power of local authorities of the government;

- the budget of the state trust fund - the money intended for realization of constitutional rights of citizens on health protection, receipt of free medical care, pension and social security on age in case of unemployment, other cases established by the legislation of the Republic of Tajikistan;

- budget receipts - the income of all levels. budget yu the system determined according to the legislation of the Republic of Tajikistan;

- budget expenses - set of budgets expenses of all levels of the budget system established according to the legislation of the Republic of Tajikistan on fields of activity and control links;

- the government budget - fixed assets of money, forms of education and expenditure of money of republican governing bodies, local executive bodies of the government, self-government institutions of settlements and villages and trust budget funds of the Republic of Tajikistan;

- the grant - the budgetary funds provided to the budget of other level of the budget system of the Republic of Tajikistan on non-paid and irretrievable bases for covering of current expenses;

- subvention - the budgetary funds provided to the budget of other level of the budget system of the Republic of Tajikistan or the legal entity on non-paid and irretrievable bases on implementation of certain expenses;

- subsidy - the budgetary funds provided to the budget of other level of the budget system of the Republic of Tajikistan, and also physical persons and legal entities on the terms of participation financing of target expenses;

- the state trust funds - the funds of money formed according to the legislation of the Republic of Tajikistan for the income account or in the form of assignments from specific types of receipts which are used for implementation of this or that purpose;

- borrowing - the money received under the agreement which shall be returned in the same amount with percent or without percent for their use, or money on which to the creditor pay the interests or other payments connected with borrowing;

- budget advance - the means transferred to the budget of other level of system of the government budget or physical persons to certain term and on returnable basis;

- the budget obligation - recognized as the body performing the budget, obligation to make expenditure of means of the relevant budget during certain term, arising according to the law (decision) on the budget;

- grants - the money issued by state bodies or state bodies of other states, or international financial institutions gratuitously and without adoption of obligations concerning their repayment for maintenance of the separate direction of economic policy;

- investments - the money allocated for capital construction, acquisition of fixed assets and securities, replenishment of the state material inventories and reserves;

- transfers - budgetary funds for financing of the current and capital payments to the population in the form of the pensions, grants, benefits, compensations and other social payments established by the legislation of the Republic of Tajikistan, contributions for participation of the Republic of Tajikistan in the international organizations, and also assignments of expenses of the companies, the private non-commercial institutions rendering services to the population and state bodies on which there are no obligations on their repayment;

- the minimum state social standartygosudarstvenny services which provision the state guarantees to citizens on non-paid and irretrievable bases at the certain minimum admissible level on all territory of the Republic of Tajikistan due to financing from various levels of the budget system of the Republic of Tajikistan and the state trust funds;

- the minimum fiscal capacity - the minimal allowable cost of the state and local services provided by authorities and public administration or local executive bodies of the government per capita at the expense of means of the relevant budget;

- the budget process - the activities of state bodies, local executive bodies of the government regulated by rules of law and other participants of the budget process on creation and consideration of budget statements of the state trust funds, their approval and execution, and also on budget performance monitoring, fixed by legal acts;

- internal audit in the sphere of public finances - independent and objective activities for conducting check, assessment and consultation of managerial and other systems which is performed for the purpose of assistance of legal, effective and productive organization activity of public sector;

- the main manager - state governing body which disposes of means of the government budget and distributes them on the subordinated organizations. The most significant state-financed organization of the sphere of science, education, culture and health care can also be the main manager;

- the manager - the state governing body or state-financed organization which receive budgetary funds from the main manager and have the right of distribution and control of use of budgetary funds by receivers of budgetary funds subordinated to it;

- the receiver of budgetary funds - the state-financed organization which is under authority of the main manager and manager of budgetary funds, and having the right to financing at the expense of means of the relevant budget;

- state-financed organization - the organization created by state governing bodies of the Republic of Tajikistan and local executive bodies of the government for implementation of managerial, social, cultural, scientific and technical and other functions of non-commercial nature which activities are financed in the amount of at least 70 percent from the relevant budget or the budget of the state trust fund.

Article 3. Legislation of the Republic of Tajikistan on public finances of the Republic of Tajikistan

The legislation of the Republic of Tajikistan on public finances of the Republic of Tajikistan 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 also the international legal acts recognized by Tajikistan.

Chapter 2. State financial system of the Republic of Tajikistan

Article 4. State financial system of the Republic of Tajikistan

The state financial system of the Republic of Tajikistan consists of the following financial relations:

- system of the government budget;

- public debt;

- state trust funds.

Article 5. Structure of system of the government budget of the Republic of Tajikistan

1. The system of the government budget of the Republic of Tajikistan consists of budgets of the following levels:

- the first level - the republican budget and budgets of the state trust funds;

- the second level - local budgets.

2. Budgets of the Gorno-Badakhshan Autonomous Region and its cities and areas, areas, cities and areas of regional subordination, the city of Dushanbe and its areas, cities and areas of republican subordination of jamias of settlements and villages belong to local budgets.

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