Decision No. 1207-TC/QĐ/NSNN issues a new budget classification system to be used in the preparation, implementation, and reporting of revenue and expenditure budgets from January 1, 1997. This document abolishes previous regulations on budget classifications.
Đối tượng áp dụng
Agencies under the National Assembly, Ministries, agencies equivalent to ministries, government bodies, central Party organizations, mass organizations, and People's Committees of provinces and cities
Các điểm cốt lõi
- Issues a new state finance budget classification system including codes for Chapters, Types, Articles, Groups, Subgroups, Sections, Subsections, extrabudgetary revenues and expenditures, and province/city codes (Article 1).
- This Decision takes effect from January 1, 1997, and abolishes previous regulations on the state finance budget classification system (Article 2).
- Agencies under the National Assembly, Government, Party organizations, mass organizations at the central level, and People's Committees of provinces and cities are responsible for directing and implementing this Decision (Article 3)
- The Director of the State Budget Department, the Head of the Ministry’s Office, and heads of units subordinate to or directly under the Ministry shall be responsible for guiding and organizing the implementation of this Decision (Article 4).
🌐 Tác động xã hội từ văn bản này
- Facilitates the uniformity and ease of budget preparation.
- Abolishes old regulations that may cause difficulties in financial management.
- Relevant agencies must adjust their budget management practices to comply with new provisions.
❓ Câu hỏi thường gặp
When does this Decision take effect?
This Decision takes effect from January 1, 1997 (Article 2).
What contents are included in the state finance budget classification system?
Includes codes for Chapters, Types, Articles, Groups, Subgroups, Sections, Subsections, extrabudgetary revenues and expenditures, and province/city codes (Article 1).
Which agencies are responsible for implementing this Decision?
Agencies under the National Assembly, Government, Party organizations, mass organizations at the central level, and People's Committees of provinces and cities (Article 3).
Are previous regulations on the state finance budget classification system abolished?
Previous regulations and guidelines are all abolished (Article 2).
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 1207-TC/QD/NSNN |
Hanoi, December 25, 1996 |
DECISION
ON THE ADOPTION OF THE SYSTEM OF STATE BUDGET INDEXES
MINISTER OF FINANCE
Pursuant to the State Budget Law promulgated by Decree No. 47L-CTN dated April 3, 1996 of the President of the Socialist Republic of Vietnam;
Pursuant to Governmental Decree No. 87/CP dated December 19, 1996 detailing the division of management responsibilities and procedures for preparing, implementing, and settling state budget accounts;
Pursuant to Governmental Decree No. 15/CP dated March 2, 1993 on tasks, authorities, and responsibilities in national administration by Ministries and agencies at ministerial level;
Pursuant to Governmental Decree No. 178/CP dated October 28, 1994 detailing the tasks, authorities, and organizational structure of the Ministry of Finance;
Considering the proposal submitted by the Director of the State Budget Department.
DECISION
Article 1.- The new system of state budget indexes is hereby adopted for use in preparing budgets, implementing, and reporting on revenue and expenditure settlement of the state budget. This system includes:
- Code numbers of Chapters
- Code numbers of Categories and Items
- Code numbers of Groups and Subgroups
- Code numbers of Sections and Subsections
- Code numbers of revenue and expenditure items outside the state budget
- Code numbers of provinces and centrally governed cities
Article 2.- This Decision takes effect from January 1, 1997. All previous regulations and guidelines concerning state budget indexes are hereby abolished.
Article 3.- National Assembly agencies, Ministries, agencies at ministerial level, government agencies, central Party and mass organizations, and People's Committees of provinces and centrally governed 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 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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