Document: State Budget Law for 2009
Type of document: Law
Date of issue: 28/12/2008
Number of Legal Instrument: 104
Broadcaster: National Assembly of People's Power
Date of entry to the repository: 27/06/2016
Source:
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RICARDO ALARCON DE QUESADA , President of the National Assembly of the People's Power of the Republic of Cuba.
I DO KNOW That the National Assembly of the People's Power of the Republic of Cuba, at the session of 27 December 2008, corresponding to the Second Regular Session of the Seventh Legislature, has approved the following:
AS REGARDS : The Council of Ministers, in compliance with the provisions of Article 98 (e) of the Constitution of the Republic, and Article 20 of Decree-Law No. 192 of the State Financial Administration, dated April 8, 1999, has drawn up and presented the Draft State Budget for the year 2009, to the consideration of the National Assembly of People's Power, as set out in Article 75 (e) of the constitutional text.
AS REGARDS : The project presented financially supports all programs prioritized for the economic and social development of the country in the year 2009, reflecting the policy of the State and the will of our people, to perfect the work undertaken " Since the revolutionary triumph, with the purpose of continuing to raise its quality of life in correspondence with the sustained recovery of the Cuban economy at the current juncture of international economic crisis.
FOR TANK : The National Assembly of People's Power, in use of the powers conferred upon it in Article 75 (b) of the Constitution of the Republic, agrees to issue the following:
ACT NO. 104
STATE BUDGET LAW FOR THE YEAR 2009
Article 1: The State Budget for the fiscal year 2009, as stated in the following articles, is governed from the first of January 2009 until the thirties and one of December of the year itself.
ARTICLE 2. The State Budget for the year 2009 shall be made up of the following revenue and expenditure:
| MILLIONS OF PESOS | |
| TOTAL NET INCOME | 43 748.8 |
| Tributaries | 25 884.0 |
| Non-tributaries | 18 191.8 |
| Less: Returns | (327.0) |
| Of the total: Capital income | 1 201.0 |
| CURRENT REVENUE | 42 547.8 |
| TOTAL EXPENDITURE | 47 590.8 |
| CURRENT EXPENDITURE | 42 790.8 |
| For the Budget Activity | 32 900.8 |
| For Transfers to Business Activity | 8 490.0 |
| For Financial Operations Provision for Disasters |
1 200.0 200.0 |
| DEFICIT IN CURRENT OPERATIONS | (243.0) |
| CAPITAL EXPENDITURE | 4 200.0 |
| Less: Capital Revenue | (1 201.0) |
| DEFICIT IN CAPITAL OPERATIONS | (2 999.0) |
| Reserve | 600.0 |
| DEFICIT | (3 842.0) |
Article 3. The budget deficit is of a maximum nature. When very exceptional reasons justify an increase in the budget deficit approved, prior authorization from the State Council will be required, informing the National Assembly of the People's Power, for its approval, in its day.
Article 4.1-The revenue and expenditure budgets for the financial year 2009 shall be notified by the Ministry of Finance and Prices to the organs and agencies of the State; and by these to the business entities and budget units that they are subordinate to them, have a minimum income for the income and maximum for the expenses.
- The organs and agencies of the State shall take the measures to ensure that the business entities and the budget units that are subordinate to them, meet their obligations with the State Budget in good time and that, through the use of the rational use of the material, human and financial resources available to them, strictly conform to the levels of budgetary expenditure and specific management and destination indicators that will be approved for the year.
- The organs and agencies of the State, business entities and budget units shall monitor and evaluate monthly in their Governing Councils the fulfillment of the budgets of approved revenue and expenditure, they will decide in a timely manner. actions that in each case correspond to avoid non-compliances of income, excess of expenses and, therefore, affectations and additional needs of financial resources.
- The organs and agencies of the State, business entities and budget units, to fulfill their obligation to frame themselves in the budgets of expenditure that are approved for the year 2009, in correspondence with the monthly programming of the expenditure for the entire fiscal year, they will prioritize the personnel costs and other current transfers; adopting the measures of adequacy and reduction in the expenditure of goods and services that, without affecting their social mission, will ensure that the budget approved for the year.
- The bodies and agencies of the State which, during the implementation of their budget, need to request increases in expenditure approved by the Member State in which they are unable to comply with the provisions set out in the previous number shall be based on the basis before 15 October 2009. Ministry of Finance and Prices, the corresponding budgetary modification; which will be submitted for approval by the Executive Committee of the Council of Ministers, subject to a budgetary verification demonstrating the effective use and efficient of the resources allocated to the activity or budget entity concerned and the real need of the requested increment.
ARTICLE 5. The Central Budget for the year 2009 is made up of the following revenue and expenditure:
| MILLIONS OF PESOS | |
| TOTAL NET INCOME | 26 983.5 |
| Tributaries | 11 476.6 |
| Non-tributaries | 15 724.4 |
| Less: Returns | (217.5) |
| Of the total: Capital income | 1 201.0 |
| CURRENT REVENUE | 25 782.5 |
| TOTAL EXPENDITURE | 28 466.1 |
| CURRENT EXPENDITURE | 24 266.1 |
| For the Budget Activity | 14 376.5 |
| For Transfers to Business Activity | 8 489.6 |
| For Financial Operations Provision for Disasters |
1 200.0 200.0 |
| SURPLUS IN CURRENT OPERATIONS | 1 516.4 |
| CAPITAL EXPENDITURE | 4 200.0 |
| Less: Capital Revenue | (1 201.0) |
| DEFICIT IN CAPITAL OPERATIONS | (2 999.0) |
| RESERVE | 565.4 |
| CENTRAL BUDGET DEFICIT | (2 048.0) |
| Less: Transfers to the Social Security Budget | (1 955.0) |
| More: Local Budget Surplus | 161.0 |
| DEFICIT | (3 842.0) |
Article 6.1. -In the Central Budget, 700 million pesos are nominated for the financing of the losses of the state enterprises of national, provincial and municipal subordination. The granting of the financing per company, up to the limit of the overall framework approved, is decided by the Committee for the Evaluation of Financial Benefits, chaired by the Ministry of Finance and Prices, taking into account the opinions that On the needs of each company, they issue the Territorial Commissions and the maximum heads of the organs and agencies of the State.
- To this end, the heads of the organs and agencies of the State must inform the Ministry of Finance and Prices of their demands for each company to subsidize losses of previous years or the economic year in progress. The financial resources to be transferred by the Financial Benefits Assessment Board are notified on a directive basis, as a cost limit and with a specific target by the Ministry of Finance and Prices for each organ or State body, as appropriate.
ARTICLE 7. -From the Central Budget, the necessary resources are transferred to the Social Security Budget to cover the expenses incurred by the State to guarantee the benefits, pensions and pensions prescribed in the law, which exceed the income obtained by the contribution which the legal and natural persons are obliged to make, as laid down in Articles 53, 54 and 56 of Law No 73 of the Tax System dated 5 August 1994.
ARTICLE 8. The Social Security Budget is made up of the following revenue and expenditure:
| MILLIONS OF PESOS | |
| REVENUE | 4 673.0 |
| ? ??? Contribution to Social Security | 2 718.0 |
| ? ??? Transfers from the Central Budget | 1 955.0 |
| EXPENDITURE | 4 673.0 |
Article 9.1. -It is established, for the fiscal year 2009, fourteen percent (14 percent) as a tax rate for the contribution to social security referred to in Articles 53 and 54 of Law No. 73, of the Tax System, dated 5 July. August 1994.
- State organs and agencies, higher business management organizations, state enterprises, company unions, budget units and other state entities, the basic units of cooperative production, the cooperatives of In the case of loans and services, political, social and mass organizations, as well as the entities subordinate to these organizations, enter the State Budget 12 and a half percent (12.5 percent) of the tax rate to which the paragraph above.
- The remaining one and a half per cent (1.5 per cent) remain at the disposal of the abovementioned entities, which are obliged to contribute to this concept, which are intended to pay for the short-term social security benefits of the workers who are linked.
- The rest of the entities not mentioned in paragraph 2 provide the tax rate established for each case.
Article 10.1. -In accordance with Article 56 of Law No. 73 of the Tax System, dated August 5, 1994, it is established as the tax rate of the Special Contribution to Social Security, for workers who Five percent (5 percent), according to Resolution No. 247, dated October 25, 2005, of the Ministry of Education, the Ministry of Education, and the Ministry of Education. Finance and Prices.
- For workers who have been approved for wage increases as of May 2008 and those who are approved during the fiscal year 2009, it is up to them to pay the tax rates established by Resolution No. 105, dated April 29, 2008. 2008, from the Ministry of Finance and Prices.
ARTICLE 11.-The provincial and special municipality budgets receive a share in the revenue of the Central Budget, to cover up to thirty percent (30 percent) of its current expenditure the budget, calculated on the basis of the Circulation and Sales taxes and the tax on the Utilities of the national subordination companies located in their territories. The percentages of participation are as follows:
| Percentages | |
| Pinar del Rio | 51.6 |
| Havana | 40.0 |
| Ciudad de La Habana | 18.6 |
| Slaughter | 53.6 |
| Villa Clara | 42.2 |
| Cienfuegos | 51.0 |
| Sancti Spiritus | 61.4 |
| Ciego de Avila | 57.2 |
| Camaguey | 50.7 |
| The Tunas | 70.3 |
| Holguin | 30.2 |
| Granma | 83.1 |
| Santiago de Cuba | 81.2 |
| Guantanamo | 95.7 |
| Island of Youth | 73.2 |
ARTICLE 12.1.-From the Central Budget, the excess of the current expenditure approved on the planned net and participative revenues necessary to guarantee the sustainable economic and social development of the the territories. The ceiling to be subsidised for each budget deficit is as follows:
| MILLIONS OF PESOS | |
| Camaguey | 24.8 |
| The Tunas | 68.9 |
| Holguin | 111.0 |
| Granma | 249.3 |
| Santiago de Cuba | 265.3 |
| Guantanamo | 165.7 |
| Island of Youth | 4.5 |
- The provinces that plan surplus in the amounts below, contribute this to the Central Budget, within the deadlines and amounts to be set by the Ministry of Finance and Prices:
| MILLIONS OF PESOS | |
| Pinar del Rio | 113,1 |
| Havana | 160.6 |
| Ciudad de La Habana | 613.5 |
| Slaughter | 72.6 |
| Villa Clara | 46.6 |
| Cienfuegos | 14.3 |
| Sancti Spiritus | 9.6 |
| Ciego de Avila | 20.3 |
- The Ministry of Finance and Prices are empowered to carry out reallocations between provinces, due to duly substantiated circumstances, in order to guarantee the financial needs for the economic and social development of the territories.
- The Ministry of Finance and Prices is empowered to pay attention to changes in structure and subordination that may be approved in the course of the fiscal year, with an impact on the budgets of revenue and current expenditure of the provincial budgets and the special municipality Isle of Youth, to notify changes to their respective Councils of the Administration of planned budgetary results, provided that they do not cause an excess to the deficit or a reduction in the surplus approved.
ARTICLE 13.-The Central Budget assigns to the provincial and special municipality budgets, by means of transfers of specific destination, the financial resources necessary to support the decisions of the State, during the fiscal year, which will increase the levels of public expenditure approved in their respective budgets, provided that they cannot be covered with savings in expenditure.
Article 14.1.-The provincial assemblies of the People's Power determine, as appropriate, for each of its municipalities, the percentages of participation in the concepts of income of the Central Budget that have been established, ensuring that in Each provincial budget shall comply with the participation established in Article 11 of this Law.
- When the revenue to be received for participation in a municipality is not sufficient to cover thirty percent (30) of the current expenditure of the budgeted activity, the provincial assemblies of the People's Power allocate the the level of levelling transfer required to cover that ratio.
ARTICLE 15.-The provincial assemblies of the People's Power fix the maximum transfers from the provincial budget to the municipal budgets for the grant, to cover the excess of current expenditure approved, on the income Planned net and participatory assets.
ARTICLE 16. -From the Central Budget, the necessary financing for Capital Expenditure is transferred to the provincial budgets, in accordance with the decisions to be taken in the course of the fiscal year and the Investment Plan. approved by the Ministry of Economy and Planning. From the budget of each province, the corresponding financing is allocated to the municipal budgets.
Article 17: The agencies of the Central Administration of the State and the boards of directors of the provincial and municipal assemblies of the People's Power approve and check the implementation of the programs for budgetary verification in the entities that are subordinate to it, that guarantee the fulfillment of the planned revenues of the units budgeted to the State Budget, as well as the efficient and efficient use of the allocated budgetary resources, in accordance with The Ministry of Finance and Prices has established this for these purposes.
ARTICLE 18.1-The Office of the National Tax Administration organizes and executes the necessary actions to ensure the greatest discipline in the timely payment of taxes and other non-tax revenues, both natural and legal persons, to ensure the financial resources provided for in the State Budget and to strengthen fiscal audits for such purposes.
- The organs and agencies of the State will strengthen and improve their work to combat the illegal exercise of productive activities and the provision of services by legal and natural persons, in order to contribute to greater social and social discipline. increase of the State's revenue.
SPECIAL ARRANGEMENT
UNICA : The Ministry of Finance and Prices, as the rector of public finances in the country, is empowered to dictate how many additional provisions are necessary for the best compliance with the provisions of this Law.
FINAL PROVISIONS
FIRST : The Ministry of Finance and Prices is authorized, on the basis of the total revenue and expenditure of the 2009 Budget established by this Law in its Article 2, to notify the budget of revenue and expenditure fixed to each organ and body of the State, as well as to the organizations and associations linked to the Central Budget; to fix the limits of expenditure with a steering character that correspond and to apply the procedures for allocation, execution and control that will ensure to increase the efficiency in the budgetary implementation process.
SECOND: They are established as directives for the implementation of the budget approved for the year 2009, the unit rules for expenditure on goods and services which were established by the Ministry of Finance and Prices for the preparation of the preliminary draft the normal activities of the organs and agencies of the State. All the standard budgeted activities which were incurred by recording unit costs of goods and services in excess of the abovementioned rules shall be adjusted as a ceiling.
THIRD: The organs and agencies of the State, as well as the organizations and associations linked to the Central Budget, from the budgets of expenditure notified by the Ministry of Finance and Prices, notify and disaggregate the same in their systems and ensure, through the rational use of financial resources in the budgeted activities, higher levels of economic efficiency in the business activities, that the budgeted units and the enterprises are adjusted to the limits of allocated expenditure, without affecting, in the main, the planned levels production and provision of services.
FOURTH : The heads of the administration, the heads of government bodies and agencies, the companies and the organizations, associations and other institutions linked to the budget are responsible for the administration. and control of the execution of the budgets that are notified to them by the Ministry of Finance and Prices, as established by the Final Disposition First of this Law, and are in the obligation to adjust in their execution to the limits establish, in accordance with the provisions of Article 4 of this Law.
QUINTA: The Ministry of Finance and Prices may only amend the expenditure budget notified as a limit to the bodies and bodies, and organisations and associations linked to the Central Budget, when their increase responds to Council decisions. of the State or the Council of Ministers due to situations not foreseen in the planning process.
SIXTH : It is delegated to the Ministry of Finance and Prices so that, during the execution of the State Budget, it will make adjustments in the different expenditure and revenue actions, which are derived from decisions of the State Council or the Council of Ministers, provided that the Budget Deficit set out in Article 2 of this Law is not increased.
SEVENTH: Any legal and regulatory provisions will be repealed as opposed to the provisions of this Law.
EIGHTH: This Law shall begin to apply from the first of January 2009.
DADA In the Chamber of the National Assembly of the People's Power, the Convention Palace, in the city of Havana, at the twenty-eight days of December of the year two thousand eight.
