REGULATIONS on the
Fiscal Authority of the Autonomous
I. On the territories of each of the autonomous
socialist republics of Abkhazia, Adjara and Nakhichevan, and of the autonomous oblasts of South Ossetia and Nagorny Karabakh the budget of the republic or oblast is formed and
applied, as well as the budgets of the administrative-territorial entities
included within these republics and oblasts.
II. The volume of the budget of the autonomous
soviet socialist republics and oblasts shall be in accord with the rules of
this Regulation, and the budgets of the administrative- territorial entities
that are included within these republics and oblasts shall be in accord with
the Regulations on Local Fiscal Affairs and other relevant legal acts issued by
the USSR, Trans-Caucasus SFSR and the republics included within the
Trans-Caucasus SFSR.
III. The part of revenue of the budgets of the
autonomous republics of Abkhazia, Adjara and Nakhichevan, as well as of autonomous oblasts of
a) the payments given
below from the socialized enterprises and properties located on their
territories and having the republican or oblast importance:
1. 100% deduction from the profit, planed by
the UCPE (Union Council of Public Economy), of industrial entities.
2. 100% deduction from the profit of industrial
entities subordinate to other institutions.
3. 100%
deduction from the profit of agriculture enterprises.
4. 100% deduction from the rental payments for
usage of the state land property.
5. 50% deduction from the rental payment for
usage of fishing and hunting spaces.
6. 100% deduction from the profit of trade
organizations.
7. 100% deduction from the profit of shipping
companies.
8. 100% dividend accumulated on the shares of
budgetary organizations and agencies.
9. 100% of income from selling of the useless
and futile property, organizations and agencies subject to state financing.
10. 100% of income from fines and penalties
imposed by the budgetary organs of the republics and oblasts.
11. 100% of income on estimates of the
organizations and agencies of the autonomous republics and oblasts.
12. The receipts tax determined under the
regulations.
b) the payments given
below from the non-socialized enterprises and properties located on their
territories:
1. 100% accrual from the rent for usage of
lands owned by republics and oblasts.
2. 100% accrual from leasing concession of the republics
and oblasts.
3. 100% accrual from
confiscated and escheat property, as well as from the property in abeyance.
4. 100% of income from fines and penalties
imposed by the budgetary organs of the republics and oblasts.
c) In addition to the payments from socialized
and non-socialized properties, the budgets of the republics and oblasts shall
include:
1. Income from the credits provided by the
autonomous republics or oblasts.
2. Incomes from the loan recovery included in
the budgets of the republics and oblasts.
3. Special subsidy from the state assets.
4. Accrual to the republican and oblast funds
of regulation.
5. The following shall be included in the
expenditure part of the republican and oblast budgets:
VI. Expenditures of the budgets of the republics
and oblasts:
1. Expenditure for elections of the congresses
of the autonomous republics and oblasts, as well as for maintaining the
relevant central executive committee or oblast executive committee and the
organs and agencies dealing with:
a) administrative
affairs (except of OGPU)
b) agriculture affairs
c) health-care
d) social protection
e) Institutions of judiciary, investigation,
Public prosecution and education,
pursuant to the current legislation, except the institutions specified in this
Article as the budgetary institutions of the administrative-territorial
entities of the autonomous republics and oblasts operating on the basis of the
Local Fiscal Regulations.
2. Expenditure for financing of public economy
having the republican of oblast importance, namely for financing of industry,
agriculture, trade, construction, housing and communal services, roads, resorts, as well as the other
expenditures for financing the economic enterprises and measures aimed at
developing the republics and oblasts.
3. Expenditure for clearing off the loan
interest.
4. Aid to the administrative-territorial
entities assigned from the funds of regulation of the republics and oblasts.
V. The Central Executive Committee of the
respective autonomous republic or oblast shall regulate the budget of the
administrative-territorial entity through its republican or oblast budget
including the part of expenditure in the form of funds of regulation.
VI. The Funds of
Regulation, included in the budgets of the republics or oblasts shall be
distributed between the administrative-territorial entities, central executive
committees and the oblast committees of the autonomous republics and oblasts in
accordance of Regulations on Local Finances.
VII. The budgets of the autonomous soviet
socialist republics and the autonomous soviet socialist oblasts, as well as the
budgets of the administrative-territorial entities included within these
republics and oblasts, shall be approved before the new fiscal year upon the
Act issued by the Central Executive committee of the Soviet Socialist Republics
an oblasts in compliance with the rules established by the legislation of the
republics included within the Trans-Caucasus SFSR.
VIII. The procedures for drafting and
implementing the budgets of the autonomous soviet socialist republics and
oblasts, as well as for reporting and accountancy shall be determined by the
legislation of the republics included within the Trans-Caucasus SFSR on the
basis of the Regulations on Local Finances”
Acting Secretary of the Trans-Caucasus CEC
(signed)
(Central State Historical Archive of the
Nearest Future of Georgia, f. 607, desc. 1, file
2860, p. 30-31; Collection of legal acts and Orders of the workers and peasants
Government of the Trans-Caucasus SFSR, N 17, 1931, p. 459-461)