Decision No. 1207-TC/QD/NSNN promulgates the budget classification system for use in the preparation of budgets, execution, and final accounts reporting of revenue and expenditure. The new system replaces previous regulations from January 1, 1997.
Scope of application
Agencies under the National Assembly, Ministries, agencies at the ministerial level, government agencies, central Party and mass organizations, and People's Committees of provinces and centrally governed cities.
Key points
- The budget classification system includes the code numbers of Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and the code numbers of provinces and centrally governed cities.
- This decision takes effect from January 1, 1997, and abolishes previous regulations on the budget classification system.
🌐 Social impact of this document
- Positive impacts include standardized budget management, which helps agencies effectively carry out budget preparation, execution, and final accounts reporting.
- Negative impacts may be the inconvenience during the transition to the new system for units that are not adequately prepared.
❓ Frequently asked questions
What does the budget classification system include?
The budget classification system includes the code numbers of Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and the code numbers of provinces and centrally governed cities.
When does this decision take effect?
This decision takes effect from January 1, 1997.
What will happen to previous regulations on the budget classification system after this decision?
Previous regulations and guidelines on the budget classification system are abolished.
Which agencies are responsible for implementing this decision?
The Director of the State Budget Department, the Head of the Ministry’s Office, and the Heads of units under and directly under the Ministry are responsible for guiding and organizing the implementation of the decision.
To whom does this decision apply?
This decision applies to agencies under the National Assembly, Ministries, agencies at the ministerial level, government agencies, central Party and mass organizations, and People's Committees of provinces and centrally governed cities.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 1207-TC/QĐ/NSNN |
Hanoi, December 25, 1996 |
Pursuant to …;
REGARDING THE ISSUANCE OF THE SYSTEM OF STATE BUDGET INDEXES
THE MINISTER OF FINANCE
BASED ON THE STATE BUDGET LAW PUBLISHED PURSUANT TO PRESIDENTIAL DECREE NO. 47L-CTN OF APRIL 3, 1996 OF THE SOCIALIST REPUBLIC OF VIET NAM;
Pursuant to the Government's Decree No. 87/CP dated December 19, 1996 detailing the分级翻译如下
Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON GOVERNMENT DECREE NO. 178/CP OF OCTOBER 28, 1994 REGULATING THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Considering the proposal of the Director of the State Budget Department.
Pursuant to …;
Article 1.- NOW ISSUES A NEW SYSTEM OF STATE BUDGET INDEXES FOR USE IN THE PREPARATION, IMPLEMENTATION, AND REPORTING OF STATE BUDGET INCOME AND EXPENSES. THE SYSTEM OF STATE BUDGET INDEXES INCLUDES:
- CODE NUMBERS OF CHAPTER CATEGORIES
- CODE NUMBERS OF TYPE AND ARTICLE CATEGORIES
- CODE NUMBERS OF GROUP AND SUBGROUP CATEGORIES
- CODE NUMBERS OF SECTION AND SUBSECTION CATEGORIES
- CODE NUMBERS OF NON-GOVERNMENT BUDGET REVENUE AND EXPENDITURE ARTICLES
- CODE NUMBERS OF PROVINCES AND CENTRALLY-GOVERNED CITIES
Article 2.- THIS DECISION SHALL TAKE EFFECT FROM JANUARY 1, 1997. ALL PRIOR PROVISIONS AND GUIDELINES REGARDING THE STATE BUDGET INDEXES ARE ABROGATED.
Article 3.- Agencies under the National Assembly, Ministries, agencies at the level of Ministries, government agencies, central-level Party and mass organizations, and People's Committees of provinces and cities are responsible for directing and implementing this Decision.
Article 4.- The Director of the State Budget Department, the Head of the Ministry's Office, and the heads of units under and affiliated with the Ministry are responsible for guiding and organizing the implementation of this Decision.
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Nguyen Sinh Hung (Signed) |
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