The Minister of finance,
Pursuant to the provisions of Decree /238/ of 1987 and the provisions of Basic Law of State-Workers /1/ of 1985, especially the clause A of the fourth Article of it
And the Prime Ministry resolution /3803/ of 1985 containing the topic bylaw
The provisions of MOF personnel issued be the Decree /1684/ of 197  and its amendments
Decides the following:

Article 1:
The attached bylaw is accredited.

Article 2:
This resolution and the accredited bylaw accordingly are published in the official Gazette. 

Damascus
Juan 15th 1988
The Minister of Finance

Section One
Definitions

Article 1:
In the implementation context of this bylaw, each of the following items wear the meaning stated beside it:
The Law:
The law /1/ of 1985, containing the basic law of state-workers and its amendments.
The Typical Bylaw:
The bylaw issued by the Prime Minister Resolution /3803/ of 1985.
The bylaw issued according to this resolution.
The Syndicate:
The professional association within the MOF created according to the provisions of the union Law /84/ of 1968 and its amendments.
Temporary worker:
The worker employed for works with temporal nature, according to the provisions of Article /148/ of the Law.
Contracted worker:
The worker who has been contracted with, according to the provisions of Article /149/ of the Law.

Section Two
Ministry Leadership

Article 2:
The Ministry is led and managed, according to the valid laws & regulations, each in his competence, by:
a ) The Minister;
b ) Minister’s deputies;
c ) Central departments directors; and
d ) Directors of departments of finance in the governorates.

Article 3:
The Minister:
a ) The Minister directs the Ministry, having widest authorities to manage and supervise all workers and works in it, and monitoring its implementation according to the valid laws & regulations.
b ) He practices the authorities granted to him according to the valid laws & regulations, and he is the higher resort concerning the guidance affairs.
c ) He submits to the Prime Ministry, due in course, the financial laws & regulations drafts, the financial plans, accounts exchange and others.
d ) He could authorize some of his authorities to Minister’s deputies and the directors in central administration and governorates, according to the valid laws & regulations.

Article 4:
The Minister’s Deputies:
a ) The Minister is assisted in his work by three deputies.
b ) The Minister’s deputies practice the authorities granted to them, according to the valid laws & regulations and to work distributed among them by a Minister’s decision, they also practice the authorities the Minister authorizes them by his decision.
c ) Each of Minister’s deputies, within his specialty, shall supervise the departments linked with him according to the work distribution mentioned in clause (b) above. He shall be technically and administratively responsible, within the valid laws & regulations, for the work progress in those departments; sign all transactions, instructions, notices and decisions issued from these departments; and make final signature on all transactions, instructions, notices and decisions which located within his authorities legally or if he is authorized.

Article 5:
Central Administration Directors
a ) Each director in the central Administration manages his department, is responsible for the work progress in it, ticks on all transactions located within his department specialty, and absolutely signs on transactions he is authorized by a Minister’s decision and based on a Minister’s deputy proposal.
b ) In the case of director legal absence, the director deputy performs the tasks and authorities. If there more one deputy, the Minister, based on the relevant Minister deputy proposal, authorizes one them to implement the task.

Article 6:
The directors of finance in the governorates:
a ) The director of finance in the governorate manages his department, is responsible for the work progress in it and represents the department in the governorate and the departments of finance in the regions related to it.
b ) The director of finance performs the specialties and tasks that he is delegated or authorized, according to the valid laws & regulations.
c ) In the case of director of finance in the governorate legal absence, the head of revenues section undertakes his authorities and tasks.

Section Three
Advisory Council

Article 7:
The advisory council is created, holds its meetings, performs its tasks and specialties, and its decisions are implemented according to relevant texts mentioned in the Ministry Personnel clauses.

Section Four
The Ministry Administrative Structure

Article 8:
The administrative structure of Ministry consists of:
1. Central Administration Departments;
2. Directorates of Finance in the governorates;
3. Directorates of Finance in the towns.

Article 9:
The central administration consists of the following departments:
1. Minister’s Office Departments
2. Internal Supervision Departments
3. Studies and Research Departments
4. Habilitation & Training Departments
5. IT Departments
6. Planning & Statistics Departments
7. Administrative Affairs Departments
8. Legal Affairs Departments
9. Legislation and Cases Departments
10. Public Budget Departments
11. Central Treasury Departments
12. Public Accounts Departments
13. Economic Establishments Departments
14. Public Debt Departments
15.  Revenues Departments
16. Income Departments
17. Taxation Inquiry Departments
18. Collection Departments
19. Print-House and Gazette Departments.

Article 10:
The specialties and responsibilities of departments of finance in the governorates, divisions, sections, subsections and the offices they consist of, and the tasks of divisions, sections, subsections and the offices according to this bylaw.

Article 11:
The specialties and responsibilities of departments of finance in the regions, divisions, sections, subsections and the offices they consist of, and the tasks of divisions, sections, subsections and the offices according to this bylaw.

Section Five
The Syndicate

Article 12:
The employees of the Ministry are subjected to the provisions of the union organization Law issued by the Legislative Decree /140/ of 1968 and its amendments.
The union organization performs its tasks mentioned in the valid laws & regulations.
Section Six
Recruitment and the Job Allocation

Article 13:
The Ministry jobs are divided into the categories specified in the tables attached with the Law, and the appointment conditions mentioned in the Articles 4 & 5 are applied.

Article 14:
a ) The minimum and maximum of the salaries of each category mentioned in the last Article and the appointment salaries according to the tables attached by the law.
b ) In addition to the appointment conditions stated in the Articles 4 & 5, it’s stipulated to occupy the Ministry jobs:
- First Category: university degree in the following specializations: Laws, commerce, economic or financial sciences, mathematics or engineering
- Second Category: the degree of the medium institute (MI) of: commerce, banking, secretariat, electricity and mechanics, statistics, printing, the industrial MI of electronic, MI of computer engineering, or the secondary, industrial or commercial certificate.
c ) As exception from the previous clauses (a, b), the permanent employees who are on their job in the Ministry at the date of law validity, who have degrees other than which stated in the last two clauses and were employed, classified or appointed permanently in the first or second categories according to the certificates they had been employed accordingly, stay in the jobs they have occupied in one of the last two categories which they meet its conditions according to the job description.

Article 15:
a ) The other conditions stated in the job description are taken into account when the Ministry jobs are occupied.
b ) Taking into account the 4th, 5th and 6th Chapters of the Section Three of this Law concerning the rules and the procedures of exceptional employment and training, the employment in the Ministry is done within the numeral personnel limits, within the annual plan, the manpower plan and work programme of the Ministry that ensure implementing the mentioned plans and programmes.