Circular No. 10-TC/NSNN supplements the State Budget Index

CIRCULAR

NUMBER 10-TC/NSNN OF FEBRUARY 12, 1993 OF THE MINISTRY OF FINANCE GUIDING THE SUPPLEMENTATION OF THE STATE BUDGET INDEX

Implementing Decree 118/TTg dated November 27, 1992 on rental prices for housing and inclusion of housing rent in salaries; Decision 33/TTg dated February 5, 1993 on transferring management of state-owned housing funds to business operations by the Prime Minister; and Circular Joint Ministry of Finance - Construction No. 08/LB-TT dated February 10, 1993 guiding the collection and management of revenue from renting state-owned housing.

To facilitate the Ministries, sectors, localities, and financial agencies, State Treasury at all levels in monitoring, managing, accounting, and settling revenues from housing rent payments and basic depreciation payments for rented state-owned housing in accordance with the Prime Minister's decisions and the aforementioned Joint Ministry Circular accurately, the Ministry of Finance guides the supplementation of certain revenue items in the current State Budget Index as follows:

I- OPEN SECTION 26 "REVENUE FROM HOUSING RENT"

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

Administrative and public service agencies, Party and mass organizations, economic organizations... under various levels of management when submitting revenue from renting state-owned housing into the state budget according to Circular No. 08/LB-TT dated February 10, 1993 of the Joint Ministry of Finance - Construction, payment vouchers shall be recorded with the code: chapter - type - clause - category (correspondingly) into Section 26 "Revenue from Housing Rent".

Example: When the General Administration of Customs submits housing rent revenue into the state budget, the payment voucher records:

- Code Chapter 51 "General Administration of Customs"

- Type 30 "National Defense - Security"

- Clause 00 (no clause code)

- Category 3 Customs

- Section 26 Housing Rent Revenue.

II- OPEN SECTION 27 "REVENUE FROM BASIC DEPRECIATION OF STATE-OWNED HOUSING"

For accounting and tracking separate revenue from basic depreciation of state-owned housing rentals 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 submitting revenue from basic depreciation of state-owned housing rentals 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 with the code chapter, type, clause, category (correspondingly) and Section 27 "Revenue from Basic Depreciation of Housing".

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

- Chapter 18 "Ministry of Construction"

- Type 01 "Industry"

- Clause 09 "Construction Materials Industry"

- Category 2 "Cement and Other Binding Material Production Industry"

- Section 27 "Revenue from Basic Depreciation of Housing".

III- IMPLEMENTATION PROVISIONS

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