Constitution of Thailand (2007)/Chapter 8

From Wikisource
Jump to navigation Jump to search


Section 166. The expenditure estimates of the State shall be made in the form of an Act. If the Annual Appropriations Act for the following fiscal year is not enacted in time, the law on annual appropriations for the preceding fiscal year shall apply for the time being.

Section 167. An annual appropriations bill to be introduced shall be accompanied by clear supporting documents, including income estimates as well as objectives, activities, action plans and projects in each item of expenditure, and shall also indicate the fiscal and financial status of the country in connection with the overall outlook of the economy emanating from expenditure and procurement of revenues, benefits and revenue deficiency from various forms of specific tax exemption, the need to set appropriations with commitment across the year, debt burdens and debt creation of the State and the financial status of State enterprises, for the year in which appropriations are to be submitted for approval and the preceding year. If no budget can directly be appropriated to any item of expenditure of a Government agency, a State enterprise or any other State agency, the budget therefor shall be listed in the expenditure items of the Central Budget, provided that reasons and necessity for the determination thereof shall also be specified. There shall be the law on fiscal affairs and finance of the State setting out a framework for fiscal and financial disciplines, including rules with regard to short-term fiscal planning, procurement of revenues, the determination of directions for the preparation of appropriations of the State, the administration of fiscal affairs and assets, accounting, public funds, the creation of

debts or the operation binding on assets or fiscal burdens of the State and rules with regard to the determination of the amount of reserved funds to be expended in the case of emergency or necessity and other relevant activities, which form a framework for the procurement of revenues and the oversight of expenditure in accordance with the principles of maintaining stability, sustainable economic development and fairness in society.

Section 168. The House of Representatives must complete the analysis and consideration of an annual appropriations bill, a supplementary appropriations bill and a transfer of appropriations bill within one hundred and five days as from the date the bill reaches the House of Representatives. If the House of Representatives has not finished the consideration of the bill within the period referred to in paragraph one, such bill shall be deemed to have been approved by the House of Representatives and shall be submitted to the Senate. In the consideration of a bill by the Senate, the Senate must approve or disapprove it without any amendment within twenty days as from the date the bill reaches the Senate. Upon the lapse of such period, such bill shall be deemed to have been approved; in such case and in the case where the Senate approves it, further proceedings under section 150 shall be taken. If the Senate disapproves the bill, the provisions of section 148 paragraph two shall apply mutatis mutandis. In the consideration of the annual appropriations bill, the supplementary appropriations bill and the transfer of appropriations bill, a member of the House of Representatives shall not submit a motion adding any item or amount to the bill, but may submit a motion reducing or abridging the expenditures which are not expenditures according to any of the following obligations:

(1) money for payment of the principal of a loan; (2) interest on a loan; (3) money payable in accordance with the law. In the consideration by the House of Representatives, the Senate or a committee, any proposal, submission of a motion or commission of any act, which results in direct or indirect involvement by members of the House of Representatives, senators or members of a committee in the use of the appropriations, shall not be permitted. In the case where members of the House of Representatives or senators of not less than one-tenth of the total number of the existing members of each House are of the opinion that the violation of the provisions of paragraph six has occurred, they shall refer it to the Constitutional Court for decision and the Constitutional Court shall decide it within seven days as from the date of its receipt. In the case where the Constitutional Court decides that the violation of the provisions of paragraph six has occurred, such proposal, submission of the motion, or commission of the act shall be ineffective. The State shall provide adequate budgetary appropriations for the independent operation of the National Assembly, the Constitutional Court, Courts of Justice, the Administrative Courts and constitutional organs. In considering budgetary appropriations of the National Assembly, the Courts and agencies under paragraph eight, such agency may, if it is of the opinion that the budgetary appropriation for it is insufficient, directly submit a motion to the committee.

Section 169. The payment of State funds shall be made only when it has been authorised by the law on appropriations, the law on budgetary procedure, the law on transfer of appropriations or the law on treasury balance, except that it may be prepaid in the case of urgent necessity under the rules and procedures provided by the law. In such case, the expenditure estimates for the reimbursement of the treasury balance must be set aside in the Transfer of Appropriations Act, the Supplementary Appropriations Act, or the Annual Appropriations Act for the following fiscal year, provided that sources of revenues for reimbursing expenditure already made out of the treasury balance shall also be specified. In the case where the country is in a state of war or armed conflict, the Council of Ministers has the power to transfer or relocate the expenditure determined for any Government agency or State enterprise for use in a different item from that previously determined in the Annual Appropriations Act forthwith and shall report it to the National Assembly without delay. In the case of a transfer or relocation of the expenditure in any item of the pre-determined appropriations for use in a different item of a Government agency or a State enterprise, the Government shall report it to the National Assembly for information at every interval of six months.

Section 170. In the case where a revenue of any State agency is not required to be submitted as the State revenue, that State agency shall prepare a report on the receipt and disbursement thereof for submission to the Council of Ministers at the end of each fiscal year, and the Council of Ministers shall prepare a report thereon for further submission to the House of Representatives and the Senate. The disbursement of the revenue under paragraph one shall also be subject to the framework for fiscal and financial disciplines under this Chapter.