‫‪www.nec.org.sd‬‬ ‫ﻤﺸﺭﻭﻉ ﻗﺎﻨﻭﻥ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ‬ ‫‪111‬ـ )‪ (1‬ﻴﻌﻬﺩ ﺭﺌﻴﺱ ﺍﻝﺠﻤﻬـﻭﺭﻴﺔ ﻝﻠﺠﻬﺔ ﺍﻝﻤﺨﺘﺼﺔ ﺒﺘﻘﺩﻴﻡ ﻤﺸﺭﻭﻉ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ ﻝﻠﺩﻭﻝـﺔ‬ ‫ﺇﻝﻲ ﺍﻝﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ ﻗﺒل ﺒﺩﺍﻴﺔ ﺍﻝﺴﻨﺔ ﺍﻝﻤﺎﻝﻴﺔ‪ ،‬ﻭﻴﺸﺘﻤل ﺫﻝﻙ ﻋﻠﻰ ﺘﻘﻭﻴﻡ ﻋﺎﻡ ﻝﻠﻤﻭﻗﻑ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻝﻤﺎﻝﻲ ﻝﻠﺒﻼﺩ‪ ،‬ﻭﺘﻘﺩﻴﺭﺍﺕ ﻤﻔﺼﻠﺔ ﻝﻺﻴﺭﺍﺩﺍﺕ ﻭﺍﻝﻤﺼﺭﻭﻓﺎﺕ ﺍﻝﻤﻘﺘﺭﺤـﺔ‬ ‫ﻝﻠﺴﻨﺔ ﺍﻝﻘﺎﺩﻤﺔ ﻤﻘﺎﺭﻨﺔ ﺇﻝﻲ ﻭﺍﻗﻊ ﺍﻝﺴﻨﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺼﺭﻤﺔ‪ ،‬ﻭﻜﺫﻝﻙ ﻋﻠﻰ ﺒﻴـﺎﻥ ﺤـﻭل‬ ‫ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻌﺎﻤﺔ ﻭﻷﻱ ﺃﻤﻭﺍل ﺍﺤﺘﻴﺎﻁﻴﺔ ﺃﻭ ﺃﻱ ﺘﺤﻭﻴﻼﺕ ﺇﻝﻴﻬﺎ ﺃﻭ ﺘﺨﺼﻴﺼﺎﺕ ﻤﻨﻬﺎ‪،‬‬ ‫ﻭﺇﻴﻀﺎﺤﺎﺕ ﻷﻱ ﻤﻭﺍﺯﻨﺎﺕ ﺨﺎﺼﺔ ﺃﻭ ﺒﻴﺎﻨﺎﺕ ﻤﺎﻝﻴﺔ ﺃﻭ ﺴﻴﺎﺴﺎﺕ ﺃﻭ ﺘـﺩﺍﺒﻴﺭ ﺘﺘﺨـﺫﻫﺎ‬ ‫ﺍﻝﺩﻭﻝﺔ ﻓﻲ ﺍﻝﺸﺌﻭﻥ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﺒﻼﺩ ﻓﻲ ﺇﻁﺎﺭ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ ‪.‬‬ ‫)‪ (2‬ﻴﻌﻬﺩ ﺭﺌﻴﺱ ﺍﻝﺠﻤﻬﻭﺭﻴﺔ ﻝﻠﺠﻬﺔ ﺍﻝﻤﺨﺘﺼﺔ ﺒﺘﻘﺩﻴﻡ ﻤﻘﺘﺭﺤﺎﺕ ﻝﻠﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ ﺒﺠﻤﻠـﺔ‬ ‫ﺍﻝﻤﺼﺭﻭﻓﺎﺕ ﺍﻝﺘﻲ ﺘﻡ ﺇﺩﺭﺍﺠﻬﺎ ﺒﺎﻝﻤﻭﺍﺯﻨـﺔ ﻜﻤـﺸﺭﻭﻉ ﻗـﺎﻨﻭﻥ ﺤـﻭل ﺘﺨـﺼﻴﺹ‬ ‫ﺍﻻﻋﺘﻤﺎﺩﺍﺕ‪ ،‬ﻭﺍﻝﻤﻘﺘﺭﺤﺎﺕ‪ ،‬ﺤﻭل ﺍﻝﻀﺭﺍﺌﺏ ﻭﺍﻝﺭﺴﻭﻡ ﻭﺍﻝﻤﺒﺎﻝﻎ ﺍﻷﺨﺭﻯ ﺍﻝﻤﻔﺭﻭﻀﺔ‪،‬‬ ‫ﻭﻜل ﺍﻝﻤﻘﺘﺭﺤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻻﻗﺘﺭﺍﺽ ﺃﻭ ﺍﻻﺴﺘﺜﻤﺎﺭ ﺃﻭ ﺴﻨﺩﺍﺕ ﺍﻻﺩﺨـﺎﺭ ﺍﻝﺤﻜﻭﻤﻴـﺔ‬ ‫ﻭﺫﻝﻙ ﻜﻤﺸﺭﻭﻋﺎﺕ ﻗﻭﺍﻨﻴﻥ ﻤﺎﻝﻴﺔ‪.‬‬ ‫ﻼ ﻓﺼﻼﹰ‪ ،‬ﺜـﻡ‬ ‫)‪ (3‬ﻴﺠﻴﺯ ﺍﻝﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ ﻤﺸﺭﻭﻉ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ ﻝﻠﺩﻭﻝﺔ ﺒﺠﺩﺍﻭﻝﻬﺎ ﻓﺼ ﹰ‬ ‫ﻴﺠﻴﺯ ﻤﺸﺭﻭﻉ ﻗﺎﻨﻭﻥ ﺍﻻﻋﺘﻤﺎﺩ ﺍﻹﺠﻤﺎﻝﻲ‪ ،‬ﻓﺈﺫﺍ ُﺃﺠﻴـﺯ ﺍﻝﻘـﺎﻨﻭﻥ ﻻ ﻴﺠـﻭﺯ ﺘﺠـﺎﻭﺯ‬ ‫ﻻ ﺒﻘﺎﻨﻭﻥ ﺇﻀﺎﻓﻲ‪ ،‬ﻜﻤﺎ ﻻ ﻴﺠﻭﺯ‬ ‫ﺍﻝﺘﻘﺩﻴﺭﺍﺕ ﺍﻝﻤﻔﺼﻠﺔ ﻭﺍﻝﻤﻌﺘﻤﺩﺓ ﻓﻲ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ ﺇ ﹼ‬ ‫ﺇﻨﻔﺎﻕ ﺍﻷﻤﻭﺍل ﺍﻝﻔﺎﺌﻀﺔ ﻋﻠﻰ ﺘﻘﺩﻴﺭﺍﺕ ﺍﻹﻴﺭﺍﺩﺍﺕ‪ ،‬ﺃﻭ ﺃﻤﻭﺍل ﻤﻥ ﺍﻹﺤﺘﻴﺎﻁﻲ ﺍﻝﻘﺎﻨﻭﻨﻲ‪،‬‬ ‫ﺇﻻ ﺒﻘﺎﻨﻭﻥ ﺍﻋﺘﻤﺎﺩﺍﺕ ﺇﻀﺎﻓﻴﺔ‪.‬‬ ‫ﻤﺸﺭﻭﻋﺎﺕ ﺍﻝﻘﻭﺍﻨﻴﻥ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺎﺼﺔ ﺍﻝﻤﻘﺩﻤﺔ ﻤﻥ ﺍﻷﻋﻀﺎﺀ‬ ‫‪112‬ـ ﻻ ﻴﺠﻭﺯ ﻝﻌﻀﻭ ﺍﻝﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ‪ ،‬ﺒﻤﺒﺎﺩﺭﺓ ﺨﺎﺼﺔ ﺨﺎﺭﺝ ﺴـﻴﺎﻕ ﻤـﺩﺍﻭﻻﺕ ﻤـﺸﺭﻭﻉ‬ ‫ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ‪ ،‬ﺃﻥ ﻴﺘﻘﺩﻡ ﺒﺄﻱ ﻤﺸﺭﻭﻉ ﻗﺎﻨﻭﻥ ﻤﺎﻝﻲ ﺨﺎﺹ ﻴﻘﺘﻀﻲ ﻓﺭﺽ ﺃﻭ ﺇﻝﻐﺎﺀ ﺃﻭ‬ ‫ﺇﺴﻘﺎﻁ ﺃﻭ ﺘﻌﺩﻴل ﺃﻱ ﻀﺭﻴﺒﺔ ﺃﻭ ﺭﺴﻡ ﺃﻭ ﺇﻴﺭﺍﺩ ﻋﺎﻡ ﺃﻭ ﺘﺨﺼﻴﺹ ﺃﻭ ﺍﻝﺘﺯﺍﻡ ﻋﻠﻰ ﺍﻝﻤـﺎل‬ ‫ﺍﻝﻌﺎﻡ ﻋﺩﺍ ﺭﺴﻭﻡ ﺍﻝﺨﺩﻤﺎﺕ ﺃﻭ ﺍﻝﺠﺯﺍﺀﺍﺕ ﺍﻝﻤﺎﻝﻴﺔ‪.‬‬ ‫ﺍﻝﺘﺩﺍﺒﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﺅﻗﺘﺔ ﻭﺍﻹﻀﺎﻓﻴﺔ‬ ‫‪113‬ـ )‪ (1‬ﻋﻠﻰ ﺍﻝﺭﻏﻡ ﻤﻥ ﺃﺤﻜﺎﻡ ﺍﻝﻤﺎﺩﺓ ‪ ،(2)109‬ﻴﺠﻭﺯ ﻝﺭﺌﻴﺱ ﺍﻝﺠﻤﻬﻭﺭﻴﺔ ﺃﻥ ﻴﺼﺩﺭ ﻤﺘـﻰ‬ ‫ﺭﺃﻱ ﺃﻥ ﺍﻝﻤﺼﻠﺤﺔ ﺍﻝﻌﺎﻤﺔ ﺘﻘﺘﻀﻲ ﺫﻝﻙ‪ ،‬ﻤﺭﺴﻭﻤﹰﺎ ﺠﻤﻬﻭﺭﻴﹰﺎ ﻤﺅﻗﺘﹰﺎ ﻝﻪ ﻗـﻭﺓ ﺍﻝﻘـﺎﻨﻭﻥ‬ ‫ﺍﻝﻨﺎﻓﺫ ﻴﻨﺹ ﻋﻠﻰ ﺴﺭﻴﺎﻥ ﻓﺭﺽ ﺃﻱ ﻀﺭﻴﺒﺔ ﺃﻭ ﺭﺴﻡ ﺃﻭ ﺘﻌﺩﻴﻠﻬﺎ ﺇﻝﻰ ﺤﻴﻥ ﻋـﺭﺽ‬ ‫ﻤﺸﺭﻭﻉ ﺍﻝﻘﺎﻨﻭﻥ ﺍﻝﺫﻱ ﻴﻘﺘﻀﻲ ﺫﻝﻙ ﻋﻠﻰ ﺍﻝﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ‪ ،‬ﻓـﺈﺫﺍ ُﺃﺠﻴـﺯ ﻤـﺸﺭﻭﻉ‬ ‫‪38‬‬