The Law of the Republic of Azerbaijan on state budget of the Republic of Azerbaijan for 2008
Article 1. The state budget of the Republic of Azerbaijan for 2008 shall be approved with the revenues amounting to 7 392 500,0 thousand manats and the expenditures amounting to 8 518 900,0 thousand manats (including the centralized revenues of 7 134 500,7 thousand manats, the domestic revenues of 257 999,3 thousand manats, the centralized expenditures of 7 605 576,1 thousand manats and domestic expenditures of 913 323,9 thousand manats).
Article 2. The revenues of the state budget of the Republic of Azerbaijan for 2008 are stipulated in the following amounts based on the sources of revenues:
(Thousand manats)
|
Income source
|
State budget revenues
|
|
2.1
|
Income tax of individuals
|
750 000,0
|
|
2.2
|
Profit (income) tax of legal entities
|
2 280 000,0
|
|
2.3
|
Value added tax
|
1 725 000,0
|
|
2.3.1
|
Value added tax on the import of goods to the territory of the Republic of Azerbaijan
|
745 000,0
|
|
2.4
|
Excise duty
|
450 000,0
|
|
2.4.1
|
Excise duty on the import of goods to the territory of the Republic of Azerbaijan
|
85 000,0
|
|
2.5
|
Property tax of legal entities
|
110 000,0
|
|
2.6
|
Land tax of legal entities
|
30 000, 0
|
|
2.7
|
Road tax
|
29 500,0
|
|
2.7.1
|
Road tax paid by the owners of motor vehicles of foreign countries
|
3 500,0
|
|
2.8
|
Mine tax
|
137 000,0
|
|
2.9
|
Simplified tax
|
63 000,0
|
|
2.10
|
Customs duties
|
266 500,0
|
|
2.11
|
State dues
|
52 000,0
|
|
2.12
|
Rentals from the lease of the lands in state ownership
|
4 000,0
|
|
2.13
|
Other non-tax revenues
|
203 000,0
|
|
2.14
|
Revenues from the lease of state property and the lands occupied by the privatized state enterprises and facilities
|
3 500,0
|
|
2.15
|
Revenues from of the credits granted to the governments of foreign countries
|
448,0
|
|
2.16
|
Dividends from the banks and other credit organizations with the share of state in their stocks
|
26 496,0
|
|
2.17
|
Revenues from the credits borrowed from the credit organizations with the state guarantee of the Republic of Azerbaijan
|
1 615,4
|
|
2.18
|
Dividends from non-financial state institutions
|
4 000,0
|
|
2.19
|
Revenues from the State Oil Fund
|
1 100 000,0
|
|
2.20
|
Revenues from the credits granted from the budget
|
5 007,6
|
|
2.21
|
Revenues from the recurring loan agreements
|
3 333,0
|
|
2.22
|
Revenues from the sales of documentary stamps
|
1 900,0
|
|
2.23
|
Revenues from the sales of stringent accounting forms
|
200,0
|
|
2.24
|
Revenues from the paid services of the government-financed organization
|
136 000,0
|
|
2.25
|
Revenues from the administration of the surplus (free surplus) of the single budget account
|
10 000,0
|
Article 3. It shall be determined that the "Motor Roads" Purpose Budget Fund is established out of the following sources of revenues:
|
3.1
|
Road tax
|
29 500,0
|
|
3.2.
|
Simplified tax paid by the persons performing passenger transportation and freight forwarding by means of the vehicles in their ownership or use
|
11 500,0
|
|
3.3
|
Excise duties applied to the imported cars
|
50 000,0
|
|
3.4
|
Customs duties applied to the imported motor vehicles
|
30 000,0
|
|
3.5
|
State due charged for the issue of the authorization regulating the international motor transportations in the territory of the Republic of Azerbaijan
|
3 500,0
|
|
3.6
|
State due charged for the annual technical inspection of vehicles, including motor vehicles, trailers and semi-trailers
|
5 500,0
|
Article 4. Tax revenues to the state budget of the Republic of Azerbaijan are calculated based on the tax rates stipulated in the Tax Code of the Republic of Azerbaijan.
Article 5. A duty amounting to 30 percent is imposed on the variance between the contracting (sales) price (excluding the export expenses) and the domestic wholesale price during the export of the goods produced in the Republic of Azerbaijan and the price-regulated goods.
Article 6. A duty amounting to 75 percent is imposed on the part of the export price per barrel of crude oil exceeding 50 USD.
Article 7. The duties stipulated in Article 5 of the present Law is transferred to the state budget and the duties stipulated in Article 6 are transferred to the State Oil Fund of the Republic of Azerbaijan.
Article 8. The centralized revenues of the state budget of the Republic of Azerbaijan for 2008 are established out of the allocations from the following sources based on the specified standards:
|
8.1.
|
Revenues on Baku city (excluding the revenues relevant to "Motor Roads" Purpose Budget Fund)
|
98,39 percent
|
|
8.2.
|
Revenues from the following sources:
|
|
|
|
Customs duties, value added tax and excise duties for the import of goods to the territory of the Republic of Azerbaijan (excluding those collected by the customs authorities of the Autonomous Republic of Nakhchivan), Revenues from the lease of state property and the lands occupied by the privatized state enterprises and facilities, revenues from of the credits granted to the governments of foreign countries, dividends from the banks and other credit organizations with the share of state in their stocks, revenues from the credits borrowed from the credit organizations with the state guarantee of the Republic of Azerbaijan, dividends from non-financial state institutions, revenues from the State Oil Fund, revenues from the sales of documentary stamps, revenues from the sales of stringent accounting forms, revenues of the credits granted from the budget, revenues from the recurring loan agreements, revenues from the paid services of the organizations financed out of from the centralized expenditures of the budget, revenues from the administration of the surplus (free surplus) of single budget account, revenues of the "Motor Roads" Purpose Budget Fund
|
100,0 percent
|
Article 9. The following are included into the local revenues of cities and regions:
9.1. 1.61 percent of revenues excluding the revenues relevant to the "Motor Roads" Purpose Budget Fund and off-budget revenues of the organizations financed from the local expenditure;
9.2. 100 percent of revenues on other cities and regions (excluding the revenues relevant to the "Motor Roads" Purpose Budget Fund)
Article 10. Expenditures of the state budget of the Republic of Azerbaijan for 2008 are assigned to the following purposes at the sectional and sub-sectional levels of the functional classification:
|
Indicators
|
Amount (manats)
|
|
10.1
|
General Public Services
|
748.264.354,0
|
|
10.1.1
|
expenditures related to the maintenance of legislative and executive powers and local self-government authorities
|
258.300.651,0
|
|
10.1.2
|
expenditures related to membership fees to international organizations
|
9.608.224,0
|
|
10.1.3
|
expenditures related to science
|
64.624.829,0
|
|
10.1.4
|
expenditures of general public services not relevant to other categories
|
24.743.817,0
|
|
10.1.5
|
expenditures related to servicing of public debts and liabilities
|
195.086.833,0
|
|
10.1.6
|
subsidies to local (municipal) budgets
|
3.500.000,0
|
|
10.1.7
|
Subsidies to the budget of the Autonomous Republic of Nakhchivan
|
192.400.000,0
|
|
10.2
|
Defence
|
1.019.770.607,0
|
|
10.2.1
|
Defence forces
|
939.631.161,0
|
|
10.2.2
|
national security
|
75.635.895,0
|
|
10.2.3
|
applied researches in the field of defence and security
|
2.686.870,0
|
|
10.2.4
|
expenditures not relevant to other categories
|
1.816.681,0
|
|
10.3
|
Judicial Authority, Law Enforcement and Prosecutive Jurisdiction
|
501.722.216,0
|
|
10.3.1
|
judicial authority
|
36.913.110,0
|
|
10.3.2
|
law-enforcement
|
427.045.790,0
|
|
10.3.3
|
prosecutive jurisdiction
|
37.245.019,0
|
|
10.3.4
|
expenditures not relevant to other categories
|
518.297,0
|
|
10.4
|
Education
|
973.837.900,0
|
|
10.4.1
|
preschool and primary education
|
71.536.355,0
|
|
10.4.2
|
incomplete and secondary school
|
575.898.377,0
|
|
10.4.3
|
boarding schools and special school
|
38.249.591,0
|
|
10.4.4
|
technical vocational schools and lyceums
|
50.696.870,0
|
|
10.4.5
|
higher education
|
97.428.944,0
|
|
10.4.6
|
applied researches in the field of education
|
3.641.355,0
|
|
10.4.7
|
other services in field of education
|
136.386.408,0
|
|
10.5
|
Public Health
|
331.993.525,0
|
|
10.5.1
|
polyclinics and outpatient departments
|
52.093.956,0
|
|
10.5.2
|
hospitals
|
184.611.188,0
|
|
10.5.3
|
other services in the field of public health
|
6.585.464,0
|
|
10.5.4
|
applied researches in the field of public health
|
2.562.835,0
|
|
10.5.5
|
other services relevant to the public health
|
86.140.082,0
|
|
10.6
|
Social Protection and Social Security
|
741.140.470,0
|
|
10.6.1
|
social protection expenditures
|
720.841.969,0
|
|
10.6.1.1
|
Allocations from the state budget to the State Social Protection Fund of the Republic of Azerbaijan
|
350.000.000,0
|
|
10.6.2
|
social security expenditures
|
20.298.501,0
|
|
10.7
|
Culture, Art, Information, Physical Training and activities in the fields not relevant to other categories
|
130.190.859,0
|
|
10.7.1
|
activities in the field of art and culture
|
68.848.872,0
|
|
10.7.2
|
radio, television and publication
|
37.078.899,0
|
|
10.7.3
|
physical training, youth policy and tourism
|
22.002.794,0
|
|
10.7.4
|
activities not relevant to other categories
|
2.260.294,0
|
|
10.8
|
housing and communal services
|
120.398.128,0
|
|
10.8.1
|
housing services
|
13.031.268,0
|
|
10.8.2
|
communal services
|
103.961.597,0
|
|
10.8.3
|
water industry
|
3.054.066,0
|
|
10.8.4
|
other services relevant to housing and communal services
|
351.197,0
|
|
10.9
|
Agriculture, Forestry, Fishery, Hunting and Environmental Protection
|
267.401.695,0
|
|
10.9.1
|
agriculture
|
251.150.049,0
|
|
10.9.2
|
forestry
|
7.969.556,0
|
|
10.9.3
|
fishery and hunting
|
1.682.581,0
|
|
10.9.4
|
environmental protection
|
1.841.566,0
|
|
10.9.5
|
hydrometeorological activities
|
4.757.943,0
|
|
10.10
|
Industry, Construction and Minerals
|
2.838.572.022,0
|
|
10.10.1
|
construction
|
2.833.851.724,0
|
|
10.10.1.1
|
state capital investment (investment expenditures)
|
2.822.000.000,0
|
|
10.10.2
|
minerals
|
4.720.298,0
|
|
10.11.
|
Transport and Communication
|
77.514.981,0
|
|
10.11.1
|
transport
|
77.398.288,0
|
|
10.11.2
|
communication
|
116.693,0
|
|
10.12.
|
Economic Activities
|
165.465.713,0
|
|
10.12.1
|
economic and commercial activities
|
37.500.000,0
|
|
10.12.2
|
other fields of economic activities
|
36.101.423,0
|
|
10.12.3
|
diversified development projects
|
91.864.290,0
|
|
10.13.
|
Services not relevant to the main sections
|
602.627.530,0
|
|
10.13.1
|
special-purpose funds
|
180.000.000,0
|
|
10.13.1.1
|
"Motor Roads" Purpose Budget Fund
|
130.000.000,0
|
|
10.13.1.2
|
"Security fund of loans borrowed under state guarantee"
|
50.000.000,0
|
|
10.13.2
|
reserve funds
|
254.600.000,0
|
|
10.13.2.1
|
Reserve Fund of the President of the Republic of Azerbaijan
|
154.000.000,0
|
|
10.13.2.2
|
Reserve Fund of the State Budget
|
100.600.000,0
|
|
10.13.3
|
Other expenditures not relevant to the main sections
|
168.027.530,0
|
Article 11. In the state budget of the Republic of Azerbaijan for 2008, 4 761.2 million manats of the expenditures are the current expenditure, 3 673,8 million manats of expenditures are capital expenditures, and 83.9 million manats of expenditures are the expenditures connected with the servicing of credits.
Article 12. The expenditures of the state budget of the Republic of Azerbaijan for 2008 shall be approved at the level of the paragraphs of functional and economic classification in the amounts stipulated in the appendix to the present Law.
Article 13. The revenues on the cities and regions of the Republic of Azerbaijan, including 254.025.726,0 manats of local revenues of the cities and regions, 46.500.000,0 manats of the "Motor Roads" Purpose Budget Fund, shall be approved in the amount of 5.000.000.000,0 manats, the local expenditures in the amount of 909.350.264,0 manats, and the funds allocated from the centralized expenditures for regulation of local revenues and expenditures in the amount of 655.324.538,0 manats.
The off-budget revenues of the organizations financed out of the local expenditures of the mentioned cities and regions shall be approved to be 3.973.618,0 manats and their expenditure to be 3.973.618,0 manats.
(MANATS)
|
No
|
Cities and regions
|
Revenues
|
Expenditure
|
Funds allocated from the centralized
expenditures for regulation of
local revenues and expenditure
|
|
Total
|
including
|
|
amount
relevant to the local
revenues of the cities and regions
|
amount relevant to the "Motor
Roads"
Purpose
Budget Fund
|
|
|
Cities:
|
|
|
|
|
|
|
1.
|
Baku
|
4 809 424 000
|
77 431 726
|
32 518 000
|
77 431 726
|
|
|
2.
|
Ali-Bayramli
|
3 600 000
|
3 423 000
|
177 000
|
11 007 494
|
7 584 494
|
|
3.
|
Yevlakh
|
3 428 000
|
3 105 400
|
322 600
|
14 465 701
|
11 360 301
|
|
4.
|
Ganja
|
19 100 000
|
18 202 200
|
897 800
|
38 214 655
|
20 012 455
|
|
5.
|
Lankaran
|
8 650 000
|
8 177 300
|
472 700
|
22 092 890
|
13 915 590
|
|
6.
|
Mingachevir
|
3 742 000
|
3 482 300
|
259 700
|
17 198 576
|
13 716 276
|
|
7.
|
Naftalan
|
455 000
|
436 000
|
19 000
|
1 984 502
|
1 548 502
|
|
8.
|
Sumgayit
|
18 000 000
|
17 028 700
|
971 300
|
43 653 356
|
26 624 656
|
|
9.
|
Khankandi
|
|
|
|
|
|
|
10.
|
Shaki
|
5 660 000
|
5 368 100
|
291 900
|
24 291 059
|
18 922 959
|
|
|
Regions:
|
|
|
|
|
|
|
11.
|
Absheron
|
11 400 000
|
6 475 000
|
4 925 000
|
13 669 523
|
7 194 523
|
|
12.
|
Aghdam
|
1 677 000
|
1 635 000
|
42 000
|
25 083 297
|
23 448 297
|
|
13.
|
Aghdash
|
2 230 000
|
2 115 000
|
115 000
|
11 722 020
|
9 607 020
|
|
14.
|
Aghstafa
|
2 980 000
|
2 852 800
|
127 200
|
10 942 704
|
8 089 904
|
|
15.
|
Aghsu
|
1 280 000
|
1 182 900
|
97 100
|
8 819 279
|
7 636 379
|
|
16.
|
Aghjabadi
|
1 880 000
|
1 758 700
|
121 300
|
14 844 498
|
13 085 798
|
|
17.
|
Astara
|
2 290 000
|
2 189 400
|
100 600
|
11 471 895
|
9 282 495
|
|
18.
|
Balakan
|
1 960 000
|
1 823 400
|
136 600
|
10 061 292
|
8 237 892
|
|
19.
|
Beylagan
|
1 650 000
|
1 566 100
|
83 900
|
10 860 047
|
9 293 947
|
|
20.
|
Barda
|
3 390 000
|
3 206 200
|
183 800
|
18 673 800
|
15 467 600
|
|
21.
|
Bilasuvar
|
2 000 000
|
1 916 300
|
83 700
|
9 648 662
|
7 732 362
|
|
22.
|
Gazakh
|
2 530 000
|
2 371 800
|
158 200
|
12 759 722
|
10 387 922
|
|
23.
|
Gakh
|
1 700 000
|
1 630 000
|
70 000
|
10 061 381
|
8 431 381
|
|
24.
|
Gabala
|
3 200 000
|
3 077 400
|
122 600
|
11 938 887
|
8 861 487
|
|
25.
|
Gobustan
|
896 000
|
860 100
|
35 900
|
4 978 146
|
4 118 046
|
|
26.
|
Guba
|
4 230 000
|
3 964 600
|
265 400
|
18 133 455
|
14 168 855
|
|
27.
|
Gubadli
|
760 000
|
675 100
|
84 900
|
6 929 062
|
6 253 962
|
|
28.
|
Gusar
|
2 450 000
|
2 309 100
|
140 900
|
12 024 981
|
9 715 881
|
|
29.
|
Dashkasan
|
1 670 000
|
1 613 500
|
56 500
|
7 826 110
|
6 212 610
|
|
30.
|
Davachi
|
1 960 000
|
1 913 900
|
46 100
|
7 312 899
|
5 398 999
|
|
31.
|
Zagatala
|
4 000 000
|
3 793 900
|
206 100
|
15 639 509
|
11 845 609
|
|
32.
|
Zangilan
|
345 000
|
319 200
|
25 800
|
5 571 376
|
5 252 176
|
|
33.
|
Zardab
|
1 290 000
|
1 238 900
|
51 100
|
7 680 992
|
6 442 092
|
|
34.
|
İmishli
|
2 616 000
|
2 522 300
|
93 700
|
12 144 570
|
9 622 270
|
|
35.
|
İsmayilli
|
2 506 000
|
2 378 100
|
127 900
|
12 036 789
|
9 658 689
|
|
36.
|
Yardimli
|
885 000
|
861 000
|
24 000
|
8 377 675
|
7 516 675
|
|
37.
|
Kalbajar
|
585 000
|
575 400
|
9 600
|
12 758 721
|
12 183 321
|
|
38.
|
Kurdamir
|
2 710 000
|
2 565 100
|
144 900
|
11 683 565
|
9 118 465
|
|
39.
|
Gadabay
|
1 850 000
|
1 768 200
|
81 800
|
16 058 369
|
14 290 169
|
|
40.
|
Goranboy
|
2 530 000
|
2 406 700
|
123 300
|
16 552 605
|
14 145 905
|
|
41.
|
Goychay
|
3 280 000
|
3 150 100
|
129 900
|
13 114 821
|
9 964 721
|
|
42.
|
Lachin
|
766 000
|
727 600
|
38 400
|
14 850 743
|
14 123 143
|
|
43.
|
Lerik
|
1 180 000
|
1 138 000
|
42 000
|
10 447 564
|
9 309 564
|
|
44.
|
Masalli
|
4 220 000
|
3 994 400
|
225 600
|
16 804 684
|
12 810 284
|
|
45.
|
Neftchala
|
2 090 000
|
2 008 100
|
81 900
|
10 136 676
|
8 128 576
|
|
46.
|
Oghuz
|
1 140 000
|
1 097 600
|
42 400
|
7 697 436
|
6 599 836
|
|
47.
|
Saatli
|
2 730 000
|
2 682 700
|
47 300
|
11 060 065
|
8 377 365
|
|
48.
|
Sabirabad
|
3 630 000
|
3 499 700
|
130 300
|
16 407 883
|
12 908 183
|
|
49.
|
Salyan
|
3 520 000
|
3 363 000
|
157 000
|
16 112 297
|
12 749 297
|
|
50.
|
Samukh
|
1 470 000
|
1 403 800
|
66 200
|
7 333 317
|
5 929 517
|
|
51.
|
Siyazan
|
1 850 000
|
1 809 600
|
40 400
|
4 782 516
|
2 972 916
|
|
52.
|
Tartar
|
1 370 000
|
1 316 300
|
53 700
|
9 249 668
|
7 933 368
|
|
53.
|
Tovuz
|
4 040 000
|
3 813 500
|
226 500
|
21 764 815
|
17 951 315
|
|
54.
|
Ujar
|
1 620 000
|
1 548 300
|
71 700
|
9 908 316
|
8 360 016
|
|
55.
|
Fuzuli
|
1 435 000
|
1 369 700
|
65 300
|
17 222 309
|
15 852 609
|
|
56.
|
Khanlar
|
2 280 000
|
2 166 300
|
113 700
|
9 117 430
|
6 951 130
|
|
57.
|
Khachmaz
|
4 850 000
|
4 485 600
|
364 400
|
18 292 625
|
13 807 025
|
|
58.
|
Khojavand
|
263 000
|
241 800
|
21 200
|
3 196 609
|
2 954 809
|
|
59.
|
Khojali
|
85 000
|
80 700
|
4 300
|
2 178 278
|
2 097 578
|
|
60.
|
Khizi
|
922 000
|
907 800
|
14 200
|
3 782 377
|
2 874 577
|
|
61.
|
Hajigabul
|
1 885 000
|
1 796 400
|
88 600
|
7 003 431
|
5 207 031
|
|
62.
|
Jabrayil
|
410 000
|
366 800
|
43 200
|
9 109 702
|
8 742 902
|
|
63.
|
Jalilabad
|
3 925 000
|
3 729 000
|
196 000
|
21 425 646
|
17 696 646
|
|
64.
|
Shamakhi
|
2 600 000
|
2 498 100
|
101 900
|
14 424 338
|
11 926 238
|
|
65.
|
Shamkir
|
4 330 000
|
4 018 200
|
311 800
|
22 791 068
|
18 772 868
|
|
66.
|
Shusha
|
600 000
|
592 800
|
7 200
|
4 529 860
|
3 937 060
|
|
|
Total:
|
5 000 000 000
|
254 025 726
|
46 500 000
|
909 350 264
|
655 324 538
|
Article 14. The subsidy to be issued from the state budget shall be approved in the amount of 6 000,0 thousand manats.
Article 15. The amounts of the payments under the domestic and foreign public debts of the Republic of Azerbaijan in 2008 shall be approved as follows:
(manats)
|
15.1.
|
under the domestic public debt
|
21.001.925,0
|
|
15.1.1
|
repayment of interests
|
18.575.500,0
|
|
15.1.2
|
repayment of principals
|
2.426.425,0
|
|
15.2.
|
Under the foreign public debt
|
174.084.908,0
|
|
15.2.1
|
repayment of interests
|
93.640.380,0
|
|
15.2.2
|
repayment of principals
|
80.444.528,0
|
Article 16. The upper limit of the domestic public debts of the Republic of Azerbaijan in 2008 shall be approved to be 500 000.0 thousand manats and the upper limit of the foreign public debts shall be approved to be 2 400 000.0 thousand manats.
Article 17. Irrespective of the state of the budget revenues, salary, premium to salary, pension, other social allowances and payments, expenditures connected with the servicing of the domestic and foreign debts of the state are secured expenditure items.
Article 18. The expenditure items of salary, addition to the salary, premium to salary, pension, other social allowances and payments, expenditures connected with the servicing of the domestic and foreign debts, expenditures for the purchase of medicaments and foodstuff shall be financed in the first turn, and the expenditures stipulated in other expenditure items shall be financed thereafter, depending on the receipt of revenues and taking into account the established limits of the deficit.
Article 19. The upper limit of the state budget deficit shall be approved in the amount of 1 126 400,0 thousand manats. It shall be financed out of the whole amount of the surplus of the single budget account as of 31 December 2007 (excluding the special-purpose financing), and the revenues from privatization and the sales of government bonds in domestic and foreign markets.
Article 20. The deficit of the consolidated budget of the Republic of Azerbaijan for 2008 shall be stipulated in the amount of 3 303 905,0 thousand manats, irrespective of the revenues of the State Oil Fund of the Republic of Azerbaijan.
Article 21. The upper limit of the expenditures of the consolidated budget of the Republic of Azerbaijan for 2008 shall be stipulated in the amount of 10 192 055,6 thousand manats.
Article 22. The present Law comes into force from 1 January 2008.
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Ilham Aliyev
President of the Republic of Azerbaijan
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Baku, 30 November 2007
№ 484-IIIQ
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