LAW on budgetary rights of the
Part I
General Provisions
Article 1. The budget of the Georgian SSR is
the major financial plan for establishing and using of the state fund of
financial resources. The state budget of
the Georgian SSR accumulates part of national revenue used for development of
industry, agriculture, transport, trade and other branches of public economy of
the Georgian SSR, also for development of the welfare and cultural level of the
workers and maintenance of the bodies of the state management.
Article 2. …
The budget of the Georgian SSR, as a state voluntarily
associated with other equal union republics into the Union of Soviet Socialist
Republic, is consolidation with the budgets of other
The budget of the Georgian SSR, which includes
the Autonomous Soviet Socialist Republic of Abkhazia, the Autonomous Soviet
Socialist Republic of Adjara, the Autonomous oblast
of South Ossetia, the cities and districts of
republican subordination – combines the budgets of the Georgian SSR, Abkhaz and
Adjarian ASSR, South Ossetian
Autonomous oblast and the budgets of cities and districts under republican
subordination.
Article 4. The Autonomous Soviet Socialist
Republic of Abkhazia and the Autonomous Soviet Socialist Republic of Adjara shall have the budget of the autonomous republic
approved by the Supreme Soviet of the respective autonomous republic.
The state budgets of the
Article 5. The Autonomous Oblast of South Ossetia shall have the local budget of the autonomous
oblast approved by the Soviet of People’s Deputies of the South Ossetian Autonomous oblast.
The local budget of the South Ossetian Autonomous oblast combines the oblast budget and
the budgets of districts and cities (under the oblast subordination) included
within the autonomous oblast.
Part II
The State Budget of the Georgian SSR
Article 9. The following incomes shall be
included in the state budget of the Georgian SSR:
a) deductions from profits and other takings
from enterprises and economic organizations subordinate to the Council of
Public Economy of the Georgian SSR, the ministries and agencies of the Georgian
SSR, Councils of Ministers, Ministries and agencies of the autonomous republics
and executive committees of the Soviets of people’s deputies except the
deductions from the profits of enterprises and economic organizations of the
Council of Public Economy of the Georgian SSR transferring to the All-Union
budget;
b) profits from
forestry, income-tax from the collective farms, income-tax from enterprises and
organizations of republican and local importance under subordination of the
consumers’ associations, as well as under management of public organizations;
c) Agricultural taxes;
d) deductions from the
income-tax from the population in amount of 50%;
e) state duties, local
taxes, dues and fees determined by the legislation of the
Article 10. The State Budget of the Georgian
SSR, outside of the incomes specified for in Article 9 of this Law, shall
include:
a) the funds for the
state social insurance for pension payment;
b) deductions from the
turnover tax and from other All-Union incomes.
Article 11. The following expenditures shall be
included in the budget of the Georgian SSR:
a) for financing of enterprises and economic
organizations under the jurisdiction of the Council of Public Economy of the
Georgian SSR, Ministries and Agencies of the Georgian SSR, Councils of
Ministers, Ministries and agencies of the autonomous republics and executive
committees of the local Soviets of the Peoples’ Deputies;
b) for financing of arrangements carried out by
the institutions and organizations of the Georgian SSR in the field of
sciences, culture, health-care, sport, for payment of pensions, allowances to
the mothers having many children and for other events on social security;
c) for maintaining the
state power and the organs of state management, judicial organs and notary
offices of the Georgian SSR;
d) for other
arrangements financed from the state budget of the Republic in accordance to
the legislation of the
Article 12.
The surplus funds of the Council of Ministers of the Georgian SSR,
Councils of Ministers of the autonomous republics, as well as the fund for
incidental expenses for the executive committee of the Soviet of People’s
Deputies of the South Ossetian Autonomous oblast
shall be created in the state budget of the Georgian SSR for the purpose of
covering the urgent needs of the public economy, social and cultural events and
of other arrangements that couldn’t have been foreseen at the time the budget
of the Georgian SSR had been approved.
Article 13. Differentiation of incomes and
expenditures of the state budget of the Georgian SSR between the republican
budget of the Georgian SSR, state budget of the Abkhaz ASSR and of the Adjarian ASSR, and of the local budgets of the South Ossetian Autonomous Oblast, districts and cities under the
republican subordination shall be determined at the approval of the state
budget by the Supreme Soviet of the Georgian SSR upon submission of the Council
of Ministers of the Georgian SSR.
Article 14. In addition to the foreseen
expenditures, the reverse cash balance shall be provided in the state budget of
the Georgian SSR at the expense of residual funds. The amount of reverse cash balance shall be
determined upon approval of the state budget of the Georgian SSR.
The reverse cash balance may be utilized within
a year for covering the cash break-off and it shall be restored within the same
year.
Article 22. The law on the State Budget of the
Georgian SSR shall be published for nationwide awareness.
Article 23. In case of adoption of laws of the
USSR and of the Georgian SSR, or the decrees of the Council of Ministers of the
USSR and the Council of Ministers of the Georgian SSR after adoption of the
state budget of the Georgina SSR, upon which the expenditure of the budgets of autonomous
republics, cities and districts under republican jurisdiction included within
the Georgian SSR shall increase, or the income shall decrease, these funds
shall be responded from the state budget of the Georgian SSR.
Part III
The Republican Budget of the Georgian SSR
Article 31. The republican budget of the
Georgian SSR shall provide the necessary funds for financing of measures of
all-republican significance in the filed of economic and cultural
development. For the purpose of
comprehensive economic development and securing the increase of welfare and
cultural level of the workers of the Georgian SSR redistribution of financial
resources between the autonomous republics, autonomous oblast, cities (within
republican jurisdiction) and districts shall be exercised through the
republican budget of the Georgian SSR.
Article 32. The following incomes shall be
consolidated into the republican budget of the Georgian SSR:
a) deductions from profits and other takings
from the enterprises and economic organizations under subordination of the
Council of Republic Economy of the Georgian SSR, Ministries and agencies of the
Georgian SSR except the part of deductions from the profits of enterprises and
economic organizations of the Council of Public Economy, subject to transfer to
the All-Union budget;
b) profit from
forestry, income tax from collective farms, income tax from enterprises and
organizations of consumers’ cooperatives and enterprises of public
organizations;
c) Agricultural tax;
d) deductions from the
income tax from the population in amount of 50%;
e) other incomes
directed to the republican budget in pursuance to the legislation of the
In addition to the aforementioned incomes, the
budget of the Georgian SSR shall incorporate:
a) funds of a state
social insurance for payment of pensions;
b) deductions from
turnover tax and from other All-Union state revenues and taxes.
Article 11. The following expenditures shall be
included in the republican budget of the Georgian SSR:
a) for financing the
enterprises and economic organizations subordinate to the Council of Public
Economy, ministries and agencies of the Georgian SSR.
b) for financing the arrangements carried out
by the enterprises and organizations in the field of culture, sciences,
health-care, sport, as well as for
payment of pensions, allowances to the families having many children and to
unwed mothers and for other arrangements aimed at social protection;
c) for maintaining the
organs of state authority and state administration of the Georgian SSR,
judicial institutions and notary’s offices;
d) for other
arrangements financed from the republican budget of the Georgian SSR in
accordance with the legislation of the Georgian SSR.
The funds for transferring to the republican
budgets of the Abkhaz ASSR, Adjarian ASSR and local
budgets of the South Ossetian Autonomous Oblast,
districts and cities under the republican subordination, shall be included in
the expenditure part of the republican budget of the Georgian SSR upon deductions
from the All-Union taxes and incomes.
Article 34. In accordance with Article 12 of
this law the reserve fund of the Council of Ministers of the Georgian SSR shall
be formed within the republican budget of the Georgian SSR.
Article 35. In addition to the foreseen
expenditures the reverse cash balance shall be formed in the republican budget
of the Georgian SSR at the expense of the surplus funds in the republican
budget of the Georgian SSR in the beginning of planned fiscal year.
The amount of reverse cash balance shall be
determined at approval of the republican budget of the Georgian SSR.
The
surplus funds of the Council of Ministers of the Georgian SSR, Councils of
Ministers of the autonomous republics, as well as the fund for incidental
expenses for the executive committee of the Soviet of People’s Deputies of the
South Ossetian Autonomous oblast shall be formed in
the state budget of the Georgian SSR for the purpose of covering the urgent
needs of the public economy, social and cultural events and of other
arrangements that couldn’t have been foreseen at the time the budget of the
Georgian SSR had been approved.
The reverse cash balance may be appropriated
within a year for covering the cash gap and it shall be restored in the same
year.
Article 36. The additional incomes, received in
the course of implementation of the republican budget of the Georgian SSR shall
be directed in financing the measures aimed at developing the public economy and social-cultural events, including the
investments in accordance with the rules established by the legislation
of the
Article 37. The surpass sum of incomes above
expenditure in the republican budget of the Georgian SSR accumulated at the end
of fiscal year through over-fulfilled
revenues or saved expenditures, except of investments to the enterprises and
organizations under subordination of the Council of Public Economy of the
Georgian SSR that shall remain at the disposal of the Council of Ministers of
the Georgian SSR and appropriated upon its discretion.
Article 38.
The republican budget of the Georgian SSR shall be implemented upon the
inventory of incomes and expenditures drafted by the Ministry of Finance of the
Georgian SSR in accordance with the budget approved by the Supreme Soviet of
the Georgian SSR.
Part IV
The State Budgets of the Autonomous Republics
Article 40. The budgetary arrangement of the
autonomous republics is determined on the basis of their state arrangement and
shall be set up by the Supreme Soviets of the autonomous republics in
accordance with this Law.
The
Article 41. The following incomes shall be
incorporated in the state budget of the autonomous republics:
a) deductions from the
profits and other takings from the state enterprises and economic organizations
subordinate to the ministries and agencies of the autonomous republics and to
the executive committees of the local Soviets of People’s Deputies of the
b) income tax from
enterprises and organizations of consumers’ cooperation and enterprises of the
public organizations;
c) income from the
forestry;
d) agricultural tax;
e) local taxes and
dues;
f) state duties and
other incomes directed for developing the state budget of the autonomous
republic in accordance with the legislation of the Georgian SSR.
Article 42. In addition to the incomes
specified for in Article 41, the state budget of the autonomous republic shall
incorporate deductions from turnover tax, income tax from collective farms,
income tax from the population and other state revenues and taxes in amount
specified for in the republican budget of the Georgian SSR.
Article 43. The following expenditures shall be
incorporated in the state budget of the autonomous republic:
a) for financing of
enterprises and economic organizations subordinate to the ministries and
agencies and executive committees of the local Soviets of people’s Deputies of
the
b) for financing the measures aimed at
developing the culture, sciences, health-care, sport and social protection carried out by the
institutions and organizations of the autonomous republic;
c) for maintaining the
organs of state authority and the organs of state administration of the
autonomous republic;
d) for other events
financed from the budget of the autonomous republic in accordance with the laws
of the Georgian SSR.
Article 44. Differentiation of incomes and
expenditures of the state budget of the autonomous republic between the
republican budget and budgets of cities and districts shall be decided by the
Supreme Soviet of the
Article 45. In accordance with Article 12 of
this Law the reserve fund of the Council of Ministers of the autonomous
republic shall be formed in the republican budget of the autonomous republic.
Article 46. In addition to the foreseen
expenditures, the reverse cash balance shall be formed in the state budget of
the autonomous republic at the expense of the surplus funds of the state budget
of the autonomous republic in the beginning of planned fiscal year. The amount
of reverse cash balance shall be determined at approval of the state budget of
the autonomous republic and it may be increased against the sum fixed for the
autonomous republic in the state budget of the Georgian SSR.
The reverse cash balance may be utilized within
a year for covering the cash break-off and it shall be restored within the same
year.
Article 47. The Supreme Soviet of the
Autonomous Republic shall be authorized to increase the total revenues and
change the total expenditures of the state budget of the autonomous republic in
the budget of the Georgian SSR established in accordance with Article 21 of
this Law; these changes shall be carried out without alteration of scope of
deductions from the state taxes and incomes provided in the state budget of the
Georgian SSR for the budgets of the autonomous republics.
Article 48. In case of adoption of laws of the
autonomous republic, or the decrees of the Council of Ministers of the
autonomous republic after adoption of the state budget of the autonomous
republic, upon which the expenditure of the budgets of cities and districts
under republican (autonomous republic) jurisdiction included within the
autonomous republic shall increase, or the income shall decrease, these funds shall
be responded to the republican budget of the autonomous republic.
Article 49. The additional incomes received in
the course of execution of the budget of the autonomous republic shall be
appropriated for financing of public economy and social-cultural arrangements,
including the investments in accordance with the rules established by the
legislation of the
Article 50. The surpass amount of incomes above
expenditures in the republican budget of the Autonomous Republic of Abkhazia
and the Autonomous Republic of Adjara accumulated at
the end of fiscal year through over fulfilled revenues or saved expenditures
shall remain at disposal of the Council of Ministers of the Abkhaz ASSR and the
Council of Ministers of the Adjarian ASSR and may be
appropriated for financing the public economy and social-cultural arrangements.
The Council of Ministers of the Georgian SSR,
in certain cases, may redistribute this amount.
Article 51. The Supreme Soviet of the
Part V
Local budget of the autonomous oblast
Article 52. Local budget of the autonomous
oblast shall provide the monetary resources for financing the economic and
cultural development carried out by the Soviet of people’s deputies of the
autonomous oblast.
Article 53. The budget of the autonomous oblast
shall include:
a) deduction from
profits and other takings from enterprises and economic organizations
subordinate to the executive committees of the Soviets of people’s deputies of
the autonomous oblast.
b) Income tax from enterprises and
organizations of consumers’ cooperation and enterprises of public
organizations;
c) Local taxes and dues;
d) State duties and other incomes directed for
forming the local budget of the autonomous oblast on accordance with the
legislation of the Georgian SSR.
Article 54. In addition to the incomes
specified for in Article 53, the state budget of the autonomous oblast shall
incorporate deductions from turnover tax, income tax from collective farms,
income tax from the population and other state revenues and taxes in amount
specified for in the republican budget of the Georgian SSR.
Article 55. The budget of the autonomous oblast
shall include the following expenditures:
a) for financing
enterprises and economic organizations subordinate to the executive committees
of the local Soviets of people’s Deputies of the Autonomous Oblast;
b) for financing of arrangements in the field
of education, sciences, culture, health-care, sport and social protection
carried out by the enterprises and organizations subordinate of the executive
committees of Soviets of People’s Deputies of the Autonomous Oblast;
c) for maintaining the
organs of state authority and the organs of state administration of the
autonomous oblast;
d) for other
arrangements financed from the budget of the autonomous oblast in accordance
with the legislation of the Georgian SSR.
Article 56. In addition to the foreseen
expenditures, the reverse cash balance shall be formed in the budget of the
autonomous oblast at the expense of the surplus funds of the said budget in the
beginning of planned fiscal year.
The amount of reverse cash balance shall be
determined at approval of the budget of the Autonomous Oblast in the State
budget of the Georgian SSR.
The reverse cash balance may be appropriated
within a year for covering the temporary cash gaps and it shall be restored
within the same year.
Article 57. Differentiation of incomes and
taxes of the budget of the autonomous oblast between the oblast budget and the
budgets of cities and districts shall be decided by the Soviet of People’s
Deputies of the Autonomous Oblast upon submission of the executive committee.
Article 58.
In accordance with Article 53 of this law, the fund of unexpected
expenditures of the executive committee of the Soviet of People’s Deputies of
the Autonomous Oblast shall be formed in the oblast budget of the Autonomous
Oblast.
Article 66. In case of adoption of Resolution
by the Soviet of People’s Deputies of the autonomous oblast after approval of
the budget of the autonomous Oblast, upon which the expenditure of the budgets
of cities and districts under oblast jurisdiction shall increase, or the income
shall decrease, these funds shall be responded to the budget of the autonomous
oblast.
Article 67. The additional incomes received in
the course of execution of the budget of the autonomous Oblast shall be
appropriated for financing of public economy and social-cultural arrangements,
including the investments in accordance with the rules established by the
legislation of the
Article 68. The surpass amount of incomes above
expenditures in the budget of the Autonomous Oblast of South accumulated at the
end of fiscal year through over fulfilled revenues or saved expenditures shall
remain at disposal of the Executive Committee of the South Ossetian
Autonomous Oblast and may be appropriated for financing the public economy and
social-cultural arrangements
The Council of Ministers of the Georgian SSR,
in certain cases, may redistribute this amount.
Chairman of the Presidium
of the Supreme Soviet of the Georgian SSR G. Dzotsenidze
Secretary of the Presidium
of the Supreme Soviet of the Georgian SSR Z. Geldiashvili
(Messengers of the Supreme Soviet of the
Georgian SSR, N 3, 1962, p. 159-193)