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Although the annual Budget of Government is enacted by Legislature and is also noticed to run as Law, it appears to be different from other laws, in terms of form and nature. So there is disagreement about nature of Budget. The main question is: “is Budget a sort of written code or is it some kind of document?” By referring to written sources, the first step is to figure out the distinction between Law and Budget be analyzed. The next step will be criticizing the legal doctrine be and finally, choosing the best viewpoint. Although there is no consensus on the meaning of the “law” and “Budget”; as respects to meaning of them and with regard to Substantive approach to concept of “law”, it seems that Budget, as it should be, is closer to “Document”; but, as it is (as enacted), is still near to “Law”. With formal approach to law, it is clear that Budget is Law.