Part 3 Revenues

Article (5)

1. Each Department should pay-in the revenues collected to the Public Treasury's Account and may not utilize such revenues for any purpose unless the legislation provides otherwise.

2. Any Department, Institution, Company or any other party entrusted with the collection of revenues should pay-in same to the Public Treasury's Account and shall be prohibited from keeping same except according to the instructions formulated by the Minister.

Article (6)

1. The collected revenues shall be refunded in any of the following cases:

   1. If the legislation permits the refunding of same.

   2. If it concerns the revenues of the current year or previous years and were received by mistake.

2. The revenues shall be refunded if received by mistake in a current year from the same account in which it was credited. However, the revenues which were collected by mistake in previous years, they shall be refunded from the item "Refunds of Revenues for Previous Years" under the General Budget Law for the current fiscal year.

3. The revenues, which were received unjustly and in cases other than those provided for under paragraph "a" of this article, shall be refunded by a decision from the Minister.

4. The revenues shall not be refunded in all cases after the destruction of the confirming collection receipts unless the Minister decides otherwise.

Article (7)

1. The revenues shall be collected vide the following:

   1. Approved collection receipts, whether such receipts will be main or sub receipts, vide established financial vouchers or vide the substantiating material on the licenses form. The payee shall be given a copy thereof, or

   2. Point of Sales' machine' slips commissioned to receive the revenues by means of credit cards or the slips of the credit cards. The payee shall be given a copy thereof, or

   3. Electronic funds transfer.

2. The Minister shall determine, under the instructions issued by him, which Departments and Institutions that may collect the revenues pursuant to the provisions of the two items (2) and (3) of the paragraph (a) stated herein in this Article.
   
   - This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to By-law No. (74) for the year 2000, as amended. The ex provisions have stipulated as follows: "The revenues shall be collected vide an approved collection receipts whether being a main or sub receipts or vide licenses form or established financial vouchers. The payee shall be given a copy thereof."

Article (8)

The revenues for any fiscal year shall be registered in the account of the part and item relating thereto in the General Budget Law for the current fiscal year.


Article (9)

The Minister, or whoever he delegates in writing, may check the entries and records pertaining to the collection of revenues in the Departments, Institutions, Companies and other parties entrusted with the collection of such revenues.


Article (10)

The Minister shall determine, upon the recommendation of the Competent Minister, the maximum cash balances which the financial employee may keep of the collected revenues and papers of financial value.


Article (11)

The Minister shall specify the Financial Employee who should submit a financial guarantee certified before a Notary Public according to the Employees Guarantees By-law in force.

Article (12)

1. If any assistances, grants or in-cash or in-kind contributions have been made to any Department, the Competent Minister should promptly inform the Minister thereof.

2. If any assistances, grants or contributions made vide paragraph "a" of this Article is an in-kind assistance, its value shall be estimated by a committee to be appointed by the Competent Minister and in which a Representative of the Ministry shall participate. It shall be recorded as a trust with the Ministry in the name of that Department and shall be subject, in the method of procedures of collection and expending of same, to the provisions of this By-law provided that it shall be expended to the party specified thereto or for the purpose allocated thereto.

Article (13)

1. The assistances, grants and cash contributions shall be credited to the General Revenues Account unless any provision in another legislation or agreement is contrary thereto.

2. The assistances, grants and in-cash contributions made to any Department by a third party pursuant to the agreements with foreign governments, institutions or bodies shall be transferred to the Ministry and credited as a trust with the Ministry in the name of such Department. It shall be subject, in the method and procedures of its collection, recording, supervision and expending of same, to the purpose for which it has been allocated according to the provisions of this By-law.