Circular No. 10/TC-NSNN guiding supplementary entries to the State Budget Catalogue

CIRCULAR OF THE MINISTRY OF FINANCE

for use
supplementing the Table of State Budget Items

To facilitate the monitoring, management, accounting, and settlement of revenues from housing rent and basic depreciation payments for rented state-owned housing in accordance with the Prime Minister's decisions and the aforementioned joint circulars, the Ministry of Finance supplements certain revenue items in the current Table of State Budget Items as follows:

I. ADDING ITEM 26 "REVENUE FROM HOUSING RENT"

For accounting and tracking revenue from housing rent paid into the state budget.

Administrative and public service agencies, Party and mass organizations, economic organizations... at all levels when paying revenue from renting state-owned housing into the state budget according to Circular No. 08/LB-TT dated February 10, 1993 of the Ministry of Finance and the Ministry of Construction, payment vouchers shall be recorded under code: chapter - type - item - sub-item (correspondingly) in Item 26 "revenue from housing rent".

Example: When the General Customs Department pays housing rent into the state budget, the payment voucher records:

Code Chapter 51 "General Customs Department"

Type 30 "National Defense and Security"

Item 00 (no item code)

Sub-item 3 Customs

Item 26 Housing Rent Revenue.

II. ADDING ITEM 27 "REVENUE FROM BASIC DEPRECIATION OF STATE-OWNED HOUSING"

For accounting and tracking revenue from basic depreciation of state-owned housing rented out and paid into the state budget.

For agencies and units managing state-owned housing, Party and mass organizations, people's associations, state-owned economic organizations, housing business companies... under central and local management, when paying revenue from basic depreciation of state-owned housing rented out into the state budget according to Circular No. 09-TC/CĐTC dated February 10, 1993 of the Ministry of Finance, payment vouchers shall be recorded under code: chapter - type - item - sub-item (correspondingly) and Item 27 "Revenue from Basic Depreciation of Housing".

Example: When the Bim Son Cement Factory in Thanh Hoa pays basic depreciation of housing into the state budget, the payment voucher records as follows:

Chapter 18 "Ministry of Construction"

Type 01 "Industry"

Item 09 "Construction Materials Industry"

Sub-item 2 "Cement Production and Other Binding Materials Industry"

Item 27 "Revenue from Basic Depreciation of Housing".

III. IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of issuance. Ministries, sectors, localities, financial agencies, State Treasury, tax bureaus, and other relevant agencies must implement and guide subordinate units to account for and settle revenues from housing rent and basic depreciation of housing paid into the state budget in accordance with the supplementary guidance on revenue items in the Table of State Budget Items stipulated in this Circular./.