Law No. (23) of 2022
Approving the General Budget Cycle of the Government of
Dubai for the Financial Years 2023 to 2025 and
the General Budget of the
Government of Dubai for the Financial Year 2023[1]
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We, Mohammed bin Rashid Al Maktoum, Ruler of Dubai,
After perusal of:
Law No. (5) of 1995 Establishing the
Department of Finance;
Law No. (1) of 2016 Concerning the
Financial Regulations of the Government of Dubai;
Law No. (8) of 2018 Concerning Management
of the Government of Dubai Human Resources;
Law No. (12) of 2020 Concerning Contracts
and Warehouse Management in the Government of Dubai;
Law No. (28) of 2021 Approving the General
Budget Cycle of the Government of Dubai for the Financial Years 2022 to 2024 and
the General Budget of the Government of Dubai for the Financial Year 2022; and
Executive Council Resolution No. (5) of
2021 Issuing the Implementing Bylaw of Law No. (1) of 2016 Concerning the
Financial Regulations of the Government of Dubai and its amendments,
Do hereby issue this
Law.
a. The General Budget of the Government of Dubai will be planned and approved according to a medium-term budget cycle of three (3) Financial Years.
b. The General Budget cycle of the Government of Dubai will integrate strategic and financial planning by providing the funding required to implement the Government plans, initiatives, and projects to be implemented in the Emirate of Dubai.
c. The approved annual General Budget of the Government of Dubai will constitute part of the General Budget cycle.
d. The General Budget cycle of the Government of Dubai will be updated and developed annually through coordination between the Department of Finance and other Government Entities in the Emirate of Dubai, with a view to achieving financial efficiency and effectiveness.
a. The expenditure of the General Budget cycle of the Government of Dubai for the Financial Years 2023 to 2025 is estimated at two hundred and five billion eight million dirhams (AED 205,008,000,000.00).
b. The revenue of the General Budget cycle of the Government of Dubai for the Financial Years 2023 to 2025 is estimated at two hundred and twelve billion one hundred million dirhams (AED 212,100,000,000.00).
a. The expenditure of the General Budget of the Government of Dubai for the Financial Year 2023 is estimated at sixty-seven billion five hundred million dirhams (AED 67,500,000,000.00).
b. The revenue of the General Budget of the Government of Dubai for the Financial Year 2023 is estimated at sixty-nine billion dirhams (AED 69,000,000,000.00).
c. The Government of Dubai General Budget surplus for the Financial Year 2023 is estimated at one billion five hundred million dirhams (AED 1,500,000,000.00).
a. The estimated expenditure and revenue of the General Budget cycle of the Government of Dubai for the Financial Years 2023 to 2025 will be allocated as indicated in Schedule (1) attached to this Law.
b. The estimated expenditure and revenue for the Financial Year 2023 will be allocated as indicated in Schedule (2) attached to this Law.
A Government Entity
which is subject to the General Budget must comply with the following rules and
regulations:
I. Salaries and Wages
1. not exceed the maximum number of posts stated in the approved budget of the Government Entity;
2. not exceed the financial appropriations allocated to the respective posts in the approved budget of the Government Entity;
3. comply with the provisions of the above-mentioned Law No. (8) of 2018, the resolutions issued in pursuance thereof, and other legislation regulating human resources in respect of all matters related to promotions and to the payment of salaries, bonuses, increments, and allowances; and
4. where the Government Entity is subject to the General Budget and its Employees are not governed by the above-mentioned Law No. (8) of 2018, coordinate with Department of Finance in case of making any amendments that have financial impact to its human resources regulations.
II. Operating Expenses
1. implement expenditure control programmes based on an annual plan approved and implemented for this purpose, and inform the Department of Finance of this plan and the outcomes of its implementation;
2. avoid excessive acquisition of fixed assets; prepare a plan for replacement and replenishment of these assets in line with the approved budget; and conduct feasibility studies on the acquisition of assets, taking into consideration the available stock of goods and materials; and
3. not incur long-term obligations without first coordinating with the Department of Finance.
III. Construction Projects
1. spend only on the approved projects included in its approved budget; and
2. not make any variations to the cost of approved construction projects without first obtaining the relevant approval of the Department of Finance.
IV. General Provisions
1. not exceed the financial appropriations approved for the Government Entity pursuant to this Law; and not enter into commitments or incur obligations that are beyond the approved budget;
2. comply with the provisions of the above-mentioned Law No. (1) of 2016 and Executive Council Resolution No. (5) of 2021; and with the resolutions, circulars, ground rules, instructions, and guidelines issued in pursuance thereof, particularly in respect of obtaining the approval of the Director General of the Department of Finance prior to reallocating funds across budget chapters;
3. comply with the provisions of the above-mentioned Law No. (12) of 2020, particularly in respect of variation orders;
4. perform the financial commitments made during the Financial Year 2022 out of the budget savings of the Financial Year 2023, provided that these commitments are made within the approved budget of the Government Entity; and
5. comply with the relevant circulars and ground rules issued by the Department of Finance concerning implementation of the General Budget of the Government of Dubai for the Financial Year 2023, even if these circulars and ground rules contradict any provisions stipulated in the above-mentioned Law No. (8) of 2018, the resolutions issued in pursuance thereof, or the applicable legislation governing the human resources of the Government Entity where its Employees are not governed by the provisions of the above-mentioned Law No. (8) of 2018.
The Director General
of the Department of Finance, or his authorised representative, will issue the resolutions, circulars, ground
rules, instructions, and guidelines required for the implementation of the provisions of this Law.
The above-mentioned
Law No. (28) of 2021 is hereby repealed. Any provision in any other legislation
is also hereby repealed to the extent that it contradicts the
provisions of this Law.
This Law comes into
force on 1 January 2023, and will be published in the Official Gazette.
Mohammed bin Rashid
Al Maktoum
Ruler of Dubai
Issued in Dubai on 6 December 2022
Corresponding to 12 Jumada al-Ula 1444 A.H.
Schedule (1)
Allocation of Estimated Expenditure and Revenue
General Budget Cycle of the Government of Dubai for the Financial
Years 2023 to 2025
|
Description |
Financial Year (in dirhams) |
Total (in dirhams) |
||
|
2023 |
2024 |
2025 |
||
|
Estimated Expenditure |
67,500,000,000.00 |
68,213,000,000.00 |
69,295,000,000.00 |
205,008,000,000.00 |
|
Estimated Revenue |
69,000,000,000.00 |
70,000,000,000.00 |
73,100,000,000.00 |
212,100,000,000.00 |
Schedule (2)
Allocation of Estimated Expenditure and Revenue for the Financial
Year 2023
|
Description |
Approved Budget (in dirhams) |
Percentage |
|
I. Estimated Government Revenue |
||
|
Foreign Bank
Branches Tax |
400,000,000.00 |
1% |
|
Customs
Duties |
6,051,000,000.00 |
8% |
|
Value Added
Tax and Excise Tax |
12,300,000,000.00 |
18% |
|
Fees and
Fines |
40,159,000,000.00 |
58% |
|
Returns on
Government Investments |
6,790,000,000.00 |
10% |
|
Oil Revenue |
3,300,000,000.00 |
5% |
|
Total Estimated Government Revenue |
69,000,000,000.00 |
100% |
|
II. Estimated Government Expenditure |
||
|
Salaries and
Wages |
19,978,000,000.00 |
30% |
|
General and
Administrative Expenses |
16,250,000,000.00 |
24% |
|
Grants and
Government Support |
16,150,000,000.00 |
24% |
|
Capital
Expenditure |
2,527,000,000.00 |
4% |
|
Payment of
Liabilities and Bank Interests |
4,100,000,000.00 |
6% |
|
Construction
Projects |
5٬000,000,000.00 |
7% |
|
Special
Reserve |
3,495,000,000.00 |
5% |
|
Total Estimated Government Expenditure |
67,500,000,000.00 |
100% |
©2020 The Supreme
Legislation Committee in the Emirate of Dubai
[1]Every effort
has been made to produce an accurate and complete English version of this
legislation. However, for the purpose of its interpretation and application,
reference must be made to the original Arabic text. In case of conflict, the
Arabic text will prevail.