Decision No. 1207/TC-QĐ-NSNN on the issuance of the State budget classification system

Decision No. 1207/TC-QĐ-NSNN of 1996 by the Ministry of Finance issued a new State budget classification system to be implemented from January 1, 1997. The system includes classification codes for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and centrally administered provinces and cities.

Document No.1207/TC-QĐ-NSNN
Document typeDecision
Issuing authorityMinistry of Finance
Signed byNguyễn Sinh Hùng — Bộ trưởng
Updated02/07/2026
SectorFinance
FieldUncategorized
Issued date25/12/1996
Effective date01/01/1997
Expiry date16/10/1999
StatusExpired
✦ Smart summary

Decision No. 1207/TC-QĐ-NSNN of 1996 by the Ministry of Finance issued a new State budget classification system to be implemented from January 1, 1997. The system includes classification codes for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and centrally administered provinces and cities.

Key points

  • National Assembly agencies, Ministries, agencies equivalent to Ministries, government agencies, Party agencies, central-level mass organizations, and People's Committees of provinces and cities are responsible for directing the implementation of this decision.
  • The Ministry of Finance is responsible for providing guidance and organizing the enforcement of this decision.
  • The new State budget classification system includes classification codes for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and centrally administered provinces and cities.
  • This decision takes effect from January 1, 1997, abolishing previous regulations on the State budget classification system.

🌐 Social impact of this document

  • Positive impact: Creating a clearer and more effective budget management system.
  • Negative impact: It may cause difficulties during the transition from the old to the new system.

❓ Frequently asked questions

What does the new State budget classification system include?

The new State budget classification system includes classification codes for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and centrally administered provinces and cities.

When does this decision take effect?

This decision takes effect from January 1, 1997.

Which agencies are responsible for implementing this decision?

National Assembly agencies, Ministries, agencies equivalent to Ministries, government agencies, Party agencies, central-level mass organizations, and People's Committees of provinces and cities are responsible for directing the implementation of this decision.

What responsibilities does the Ministry of Finance have?

The Ministry of Finance is responsible for providing guidance and organizing the enforcement of this decision.

What previous regulations does this decision abolish?

This decision abolishes previous regulations and guidelines on the State budget classification system.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 1207/TC-QĐ-NSNN
DATE: December 25, 1996

Pursuant to …;

On the issuance of the State budget classification system

__________________

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 …;

Clause 4 of Article 6NOW 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. NATIONAL ASSEMBLY AFFILIATED ORGANIZATIONS, MINISTRIES, GOVERNMENT-AFFILIATED ORGANIZATIONS, PARTY AND ASSOCIATION ORGANIZATIONS AT THE CENTRAL LEVEL, AND PEOPLE'S COMMITTEES OF PROVINCES AND CITIES SHALL BE 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.

 

THE MINISTER
(Signed)
Nguyen Sinh Hung
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