Main aspects that are regulated in Law No.125 of the State Budget for 2018 and its complementary regulations

Authors

  • José Enrique Mateo León Ministry of Finance and Prices
  • Meisi Bolaños Weiss Ministry of Finance and Prices

Keywords:

budget, income, expenses, accounting, treasury

Abstract

The document includes the main aspects that are regulated in Law No.125 of the State Budget for 2018 and its complementary regulations. It was used in the preparation of the budget holders as part of the dissemination actions of the content of the provisions issued.

Author Biographies

José Enrique Mateo León, Ministry of Finance and Prices

Técnico Medio en Contabilidad, labora como Analista de Finanzas y Precios en la dirección de Política Financiera, es miembro de la Asociación Nacional de Economistas y Contadores de Cuba; se desempeña como Secretario del Comité Técnico Asesor del ministerio. Ha participado en varias acciones de superación en el país y en el exterior.

Meisi Bolaños Weiss, Ministry of Finance and Prices


Graduada en 1993 de Licenciatura en Derecho en la Universidad de La Habana y cursó la Especialidad de Administración Financiera. Directora Jurídica del MFP del 2005 al 2007, que es designada viceministra de ese organismo, cargo en el que se desempeña actualmente. Cursó el Diplomado de Administración Pública en la Escuela Superior de Cuadros del Estado y el Gobierno. Ha participado como ponentes en varios congresos, talleres y seminarios nacionales e internacionales.

References

Asamblea Nacional del Poder Popular. (2017). Ley No. 125 Del Presupuesto del Estado para el 2018 (Ordinaria No. 28 29 de diciembre de 2017 ed.). La Habana, Cuba: Gaceta Oficial de la República.

Ministerio de Finanzas y Precios. (2017). Resolución No. 1094: Cierre de las operaciones de caja, correspondientes al año 2017. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2017). Resolución No. 14: Reglamento para la utilización del Fondo de Desarrollo. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2017). Resolución No. 8: Metodología para la Notificación, Desagregación, Programación, Modificación y Ejecución del Presupuesto. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2017). Resolución No. 9: Procedimiento para operar los presupuestos locales en provincias y municipios. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2018). Resolución No. 14: Emisión de Bonos Soberanos para el financiamiento de la deuda pública hasta el límite fijado en la Ley No. 125. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2018). Resolución No. 15: Aplicación durante el año 2018 del Impuesto por la ociosidad de tierras agrícolas y forestales a las personas naturales y jurídicas propietarias o poseedoras de tierras. La habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2018). Resolución No. 16: Aplicación del Impuesto sobre los Ingresos Personales por el salario y otras remuneraciones que califiquen como tal, a los trabajadores contratados por las entidades. La Habana: Ministerio de Finanzas y Precios.

Ministerio de Finanzas y Precios. (2018). Resolución No. 5: Procedimiento para la elaboración de la Programación de Caja y de la Programación de Pagos de las cuentas del Sistema de Tesorería. La Habana: Ministerio de Finanzas y Precios.

Downloads

Published

31-03-2018

How to Cite

Mateo León, J. E., & Bolaños Weiss, M. (2018). Main aspects that are regulated in Law No.125 of the State Budget for 2018 and its complementary regulations . Cuban Magazine of Finance and Prices, 2(1), 156–170. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/11_V2N12018_JEM_MBW

Issue

Vol. 2 No. 1 (2018): enero - marzo

Section

Specials

License

Copyright (c) 2018 José Enrique Mateo León, Meisi Bolaños Weiss

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

  • Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages ​​and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.

The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:

  • Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
  • Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
  • Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
  • Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
  • Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.