No. 18128
Promulgation Date 2021-04-20
Ministry of Planning and Budget
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Fiscal Year)
Article 3 (Principle of Independence of Fiscal Years)
Article 4 (Classification of Accounts)
Article 5 (Establishment of Funds)
Article 6 (Independent Government Bodies and Central Government Agencies)
Article 7 (Formulation of National Financial Management Plans)
Article 8 (Performance-Focused Financial Management)
Article 8-2 (Designation of Survey and Research Institutes Specialized in Evaluation of Fiscal Projects)
Article 9 (Publication of Fiscal Information)
Article 9-2 (Submission of Data Related to Finances)
Article 10 (Gathering Opinions about Financial Management)
Article 11 (Control over Administrative Affairs)
Article 12 (Contributions)
Article 13 (Transfer of Surplus Financial Resources between Accounts and Funds)
Article 14 (Examination of Establishment of Special Accounts and Funds)
Article 15 (Consolidation and Closure of Special Accounts and Funds)
CHAPTER II BUDGET
SECTION 1 General Provisions
Article 16 (Budgeting Principles)
Article 17 (Principle of Comprehensiveness of Budget)
Article 18 (Financial Resources for State Expenditure)
Article 19 (Composition of Budget)
Article 20 (Budgetary General Provisions)
Article 21 (Classification of Revenue and Expenditure Budgets)
Article 22 (Reserve Fund)
Article 23 (Continuing Expenditure)
Article 24 (Specified Carryover Fund)
Article 25 (Commitments to Assume Treasury Obligations)
Article 26 (Preparation of Gender-Sensitive Budget)
Article 27 Deleted.
SECTION 2 Formulation of Budget Bills
Article 28 (Submission of Medium-Term Project Plan)
Article 29 (Notice of Guidelines for Formulation of Budget Bill)
Article 30 (Report to National Assembly on Guidelines for Formulation of Budget Bills)
Article 31 (Submission of Budget Requests)
Article 32 (Formulation of Budget Bills)
Article 33 (Submission of Budget Bills to National Assembly)
Article 34 (Documents Accompanying Budget Bills)
Article 35 (Revision to Budget Bill Pending in National Assembly)
Article 36 (Omission of Documents Accompanying Budget Bill)
Article 37 (Lump-Sum Allocation)
Article 38 (Preliminary Feasibility Surveys)
Article 38-2 (Disclosure of Data Related to Findings of Preliminary Feasibility Surveys)
Article 38-3 (Special Cases concerning Preliminary Feasibility Survey on National Research and Development Projects)
Article 39 (Budget Formulation for Large-Scale Development Projects)
Article 40 (Budget for Independent Government Bodies)
Article 41 (Budget of Board of Audit and Inspection)
SECTION 3 Budget Execution
Article 42 (Submission of Budget Allocation Request)
Article 43 (Budget Allocation)
Article 44 (Notice of Guidelines for Budget Execution)
Article 45 (Prohibition of Use of Budget for Any Purpose other Than Prescribed Purpose)
Article 46 (Re-Appropriation of Budget)
Article 47 (Transferred Use and Transfer of Budget)
Article 48 (Carryover of Expenditure Budget)
Article 49 (Payment of Budgetary Incentive)
Article 50 (Control of Total Project Costs)
Article 50-2 (Disclosure of Data about Results of Feasibility Review)
Article 51 (Management and Use of Reserve Funds)
Article 52 (Preparation of Reserve Funds Spending Statement and Submission thereof to National Assembly)
Article 53 (Exception to Principle of Comprehensiveness of Budget)
Article 54 (Management of Subsidies)
Article 55 (Budget Execution with Budget Resolution Pending)
CHAPTER III SETTLEMENT OF ACCOUNTS
Article 56 (Principle for Settlement of Accounts)
Article 57 (Preparation of Gender-Sensitive Settlement of Accounts)
Article 58 (Preparation and Submission of Statement of Accounts by Central Government Agency)
Article 59 (Preparation and Submission of National Statement of Accounts)
Article 60 (Inspection of Settlement of Accounts)
Article 61 (Submission of National Statement of Accounts to National Assembly)
CHAPTER IV FUNDS
Article 62 (Principle of Administration and Management of Funds)
Article 63 (Principles of Fund Asset Management)
Article 64 (Principle for Exercising Voting Rights)
Article 65 (Relationship to Other Statutes)
Article 66 (Formulation of Draft Fund Management Plans)
Article 67 (Contents of Draft Fund Management Plans)
Article 68 (Submission of Draft Fund Management Plans to National Assembly)
Article 68-2 (Preparation of Gender-Sensitive Fund Management Plans)
Article 69 (Consent to Increase in Amount)
Article 70 (Revisions to Fund Management Plans)
Article 71 (Documents Accompanying Draft Fund Management Plans)
Article 72 (Carryover of Spending Activities)
Article 73 (Settlement of Funds)
Article 73-2 (Preparation of Settlement Statement of Accounts of Gender-Sensitive Fund)
Article 73-3 (Medium and Long-Term Fund Financial Management Plan)
Article 74 (Deliberative Committee on Fund Management)
Article 75 Deleted.
Article 76 (Asset Management Committee)
Article 77 (Establishment of Division Exclusively Dedicated to Asset Management)
Article 78 (Special Cases concerning Asset Management by National Pension Fund)
Article 79 (Establishment of Guidelines for Asset Management)
Article 80 (Guidelines for Execution of Fund Management Plans)
Article 81 (Integrated Management of Surplus Funds)
Article 82 (Evaluation of Fund Management)
Article 83 (Inspection of State Administration)
Article 84 (Liabilities of Person in Charge of Fund Asset Management)
Article 85 (Provisions Applicable Mutatis Mutandis)
CHAPTER V IMPROVEMENT OF FINANCIAL SOUNDNESS
Article 86 (Efforts to Improve Financial Soundness)
Article 87 (Enactment of, and Amendment to, Statutes Entailing Treasury Burden)
Article 88 (Restrictions on Rebates or Reduction of National Taxes)
Article 89 (Formulation of Supplementary Revised Budget Bills)
Article 90 (Appropriation of Net Budget Surplus)
Article 91 (Management of State Obligations)
Article 92 (Bearing and Management of State Guarantee Obligations)
CHAPTER VI SUPPLEMENTARY PROVISIONS
Article 93 (Custody and Safekeeping of Securities)
Article 94 (Recording and Keeping of Accounting Books)
Article 95 (Holding of Funds)
Article 96 (Extinctive Prescription of Pecuniary Claims and Obligations)
Article 97 (Control of Financial Execution)
Article 97-2 (Informatization of Financial Business)
Article 98 (Internal Controls)
Article 99 (Supervision of Execution and Settlement of Budget and Fund Management Plans)
Article 100 (Citizen Monitoring against Unlawful Spending of Budget and Funds)
Article 101 (Training of Finance-Related Public Officials)
CHAPTER VII PENALTY PROVISIONS
Article 102 (Penalty Provisions)
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