The entity shall submit its estimated revenues to the ministry for each fiscal year at least (120) one hundred and twenty days before the start of that year.

The estimates submitted by the entity must include the following:
2 - 1 A statement of cash revenues and those withheld at source.
2 - 2 Statistics supporting the calculation of estimates for each revenue account for at least the previous two financial years.
2 - 3 The influencing factors considered when preparing the estimates.
2 - 4 Reasons for the increase or decrease in the estimates.
2 - 5 A statement of the actual collections over the past three financial years, detailed for each year and for each revenue collected.

The ministry has the right to invite the officials and specialists in the entity to discuss the submitted estimates, and it may amend them and inform the entity of the estimates that are approved.

Without prejudice to what is stated in other regulations, the entity is not entitled to invest its cash revenues.

The entity aims to develop and invest its resources in lands, properties, and the like, and for this purpose, it may benefit from programs and laws to develop, enhance, and monitor its investments, as well as seek assistance from expert houses and consulting offices in providing studies for investment development, all in accordance with the legal procedures.

The unit referred to in paragraph (b) of Article Four of the Law shall be established in the entity that has recurring revenues, and its work requires that, and it shall be named (Revenue Development and Monitoring Unit).

The unit shall be responsible, in addition to the tasks mentioned in Article Five of the Regulation, for the following:
7-1 Estimating revenues according to the data provided in this Regulation.
7-2 Monitoring the collection, deposit, recording, and registration of revenues within the specified deadlines.
7-3 Verifying the use of the approved mechanism for collection.
7-4 Studying the reasons for the inability to collect the revenues due to the entity and proposing appropriate remedies.
7-5 Studying the establishment of new sources of revenue.
7-6 Preparing a quarterly periodic report on the unit's activities to be submitted to the relevant authorities.

• The Ministry, after ensuring that the entity has achieved an increase in its revenues, shall allocate an amount equivalent to (%20) of the realized increase within the appropriations of its budget during the following fiscal year as follows:

• 8-1 The amount allocated shall not exceed (%5) of the total original appropriations in the entity's budget for the previous fiscal year.

• 8-2 The allocated amount shall be distributed for the following purposes:

  • 8-2-1 An amount not exceeding (%30) as a reward for the employees who contributed to achieving the increase in revenues.

  • 8-2-2 An amount not exceeding (%30) for the development and enhancement of the investments referred to in Article Five of this regulation.

  • 8-2-3 The remainder shall be allocated to other appropriations in the entity's budget.