Circular No. 104/2014/TT-BTC Supplementing the State Budget Classification System

CIRCULAR

Supplementing the State Budget Classification System

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Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 of the National Assembly;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular supplementing the system of budget item codes issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of budget item codes (hereinafter referred to as Decision No. 33/2008/QĐ-BTC).

Article 1. Supplementing the system of budget item codes:

1. Supplementing Sub-item and accounting guidance for Item and Sub-item specified in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC as follows:

a) Supplementing Sub-item of Item 3850 "Revenue from leasing state assets", as follows:

Sub-item 3854: Revenue from leasing and late payment penalties for leasing infrastructure at ports and terminals.

b) Supplementing Sub-item and accounting guidance for Item 4250 “Penalty revenue”, as follows:

- Sub-item 4272: Late payment penalties for administrative violations managed by tax authorities.

- Sub-item 4273: Late payment penalties for administrative violations managed by customs authorities.

- Amounts of late payment penalties for administrative violations under the provisions of the Law on Handling Administrative Violations in other fields shall be accounted for in the corresponding sub-item of penalty revenue when deposited into the state budget.

Example: Revenue from late payment penalties for traffic violations shall be accounted for in Sub-item 4252 “Traffic violation penalties”.

c) Supplementing Sub-item of Item 4900 “Other revenues”, as follows:

Sub-item 4913: Revenues from enterprise funds as prescribed.

2. Supplementing program and target codes specified in Appendix No. 04 issued together with Decision No. 33/2008/QĐ-BTC as follows:

a) Supplementing program and target code 0920: Gender equality and women's advancement activities. Project code 0921: Gender equality and women's advancement activities.

b) Accounting regulations:

- Project code 0921: Gender equality and women's advancement activities shall be used to account for state budget expenditures for gender equality and women's advancement activities as prescribed by the Law on Gender Equality, such as: expenditures for information dissemination on gender equality and women's advancement; expenditures for organizing seminars and conferences on gender equality and women's advancement; expenditures for organizing women's movement activities; expenditures for training and capacity building on gender equality and women's advancement work; expenditures for supporting models and developing counseling services on gender equality and women's advancement...

- When using the state budget (including both domestic and foreign sources, development investment capital and regular operating expenses) for gender equality and women's advancement activities according to the prescribed regulations, in addition to detailed accounting as currently required, units must also account for additional entries on budget expenditure vouchers under project code: 0921 - Gender equality and women's advancement activities.

Example 1: When expending on information dissemination on gender equality and women's advancement, account for under project code: 0921.

Example 2: When expending on organizing seminars and conferences on gender equality and women's advancement, account for under project code: 0921.

Example 3: When expending on organizing women's movement activities, account for under project code: 0921.

Example 4: When expending on supporting implementation of models and developing counseling services on gender equality and women's advancement, account for under project code: 0921.

c) Based on budget expenditure vouchers established by budget-using units, the Treasury where the unit transacts will review and guide the unit to establish vouchers in accordance with this Circular, and then prepare a form to adjust the budget estimate already allocated by the competent authority on the TABMIS system by Type and Clause (as prescribed), now detailing further by program and target codes, project codes: 0921 - Gender equality and women's advancement activities; subsequently, the Treasury will account for budget expenditures for the unit according to the adjusted budget estimate. The Treasury guides units within the Treasury system to implement budget adjustments in the TABMIS system.

Article 2. Responsibility for implementation organization:

Ministries, central agencies, and localities shall be responsible for guiding, inspecting, and urging subordinate agencies and lower-level units to implement in accordance with the provisions of this Circular. In the course of implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report them to the Ministry of Finance for study and specific guidance.

Article 3. Effective date:

This Circular takes effect from September 20, 2014; however, the supplementation of project codes under Clause 2, Article 1 shall apply from the 2015 budget year./.