Circular No. 13-TC/NSNN guides the supplementary and amended contents of the State Budget Catalogue

CIRCULAR

OF THE MINISTRY OF FINANCE

Supplementary Guidance on the Table of State Budget Contents

Implementation of Decision No. 125-HĐBT dated April 14, 1992 of the Council of Ministers regarding the direct affiliation of Vietnam Oil and Gas Corporation under the Chairman of the Council of Ministers; Decree No. 110-HĐBT dated March 31, 1992 of the Council of Ministers detailing the implementation of the Law on Export Tax and Import Tax; Decision No. 115-HĐBT dated April 9, 1992 of the Council of Ministers on export tax and import tax for border trade; Circular No. 69-TC/TCT dated November 27, 1991 of the Ministry of Finance guiding the implementation of Decision No. 232-CT dated July 30, 1991 of the Chairman of the Council of Ministers on transferring the system of collecting money for forest maintenance to resource tax; The Ministry of Finance supplements and amends certain chapters and sections of the current Table of State Budget Contents as follows:

I. ADD NEW CHAPTER

Now add new chapter (A) code number 48 (new) "Vietnam Oil and Gas Corporation".

State budget revenues and expenditures of Vietnam Oil and Gas Corporation shall be recorded and settled in chapter 48 (A), Type 01, item 02, sub-item 2 (previously recorded in chapter 35 (A), Type 01, Item 02, Sub-item 2).

II. SUPPLEMENT AND AMEND SOME INCOME SECTIONS OF THE STATE BUDGET CONTENTS TABLE

1. Remove section 32 (old) "non-trade goods tax" to align with Article 24 of the Export and Import Tax Law passed by the National Assembly at its tenth session of the eighth term (February 1991), replacing the non-trade export and import tax policy stipulated in Article 32 of the Special Consumption Tax Law passed by the National Assembly at its seventh session of the eighth term on June 30, 1990.
2. Add new section 32 (new) "other income from border trade taxes".

To record, account for, and reflect other amounts (excluding border trade goods taxes specified in Decision No. 115-HĐBT of the Council of Ministers) such as fines for taxes; proceeds from the sale of seized goods in border trade; compensation for lost invoices and receipts due to tax officials; discovered embezzled tax funds; and other incomes...

3. Add new section 06 (new) "Export Tax for Border Trade".

Add new section 07 (new) "Import Tax for Border Trade".

To account for and reflect the amount of export and import taxes for border trade as specified in Decision No. 115-HĐBT of the Council of Ministers, specifically as follows:

For the tax revenue collected from state-owned economic units, when paid into the state budget, the payment voucher shall be recorded according to the corresponding chapter code (A, B, C) of that unit; Type 07, Item 03, Sub-item 0, Section 06 "Export Tax for Border Trade" or Section 07 "Import Tax for Border Trade".

For the tax revenue of collective and private economic organizations outside the state sector, when paid into the state budget, the payment voucher shall be recorded with chapter code 97A (for collectives) or 98A (for individuals); Type 07, Item 03, Sub-item 0, Section 06 "Export Tax for Border Trade" or Section 07 "Import Tax for Border Trade".

4. Add new section 15 (new) "Forest Maintenance Fee for Cultivated Forest Products".

To account for and reflect the forest maintenance fee for cultivated forest products as stipulated in the Resource Tax Ordinance issued together with Decree No. 34-LCT/HĐNN8 dated April 9, 1990 of the State Council and Circular No. 69 TC/TCT dated November 27, 1991 of the Ministry of Finance.

When units pay the forest maintenance fee for cultivated forest products into the state budget, the payment voucher shall be recorded and reflected as follows:

For state-owned forestry enterprises, record chapter 24 (A, B, C) corresponding, Type 05, Item 01, Sub-item 0, Section 15.

For collective and private economic organizations, record: chapter 97A (for collectives) or 98A (for individuals), Type 05, Item 01, Sub-item 0, Section 15.

5. Change the name of Sections:

a) Change the name of section code 04 (old) "export trade tax" to section code 04 (new) "export tax".

b) Change the name of section code 05 (old) "import trade tax" to section code 05 (new) "import tax".

To account for and reflect the tax revenue paid into the state budget concerning export tax and import tax (including non-trade exports and imports) for all goods permitted to be exported and imported through Vietnamese ports and borders as stipulated in Decree No. 110-HĐBT dated March 31, 1992 of the Council of Ministers.

For state-owned economic units: The unit that pays the tax into the state budget shall record it in the corresponding chapter code (A, B, C) of that unit and record the income in Type 07, Item 03, Sub-item 0, Section 04 "export tax" or Section 05 "import tax".

For the tax revenue of collective and private economic units paid into the state budget, the payment voucher shall be recorded with chapter code 97A (for collectives) or 98A (for individuals) and recorded as income in Type 07, Item 03, Sub-item 0, Section 04 "export tax" or Section 05 "import tax".

This circular takes effect from January 1, 1992. Ministries, sectors, financial agencies, tax agencies, and national treasury agencies at all levels shall organize guidance for subordinate units to implement; record, account for, and settle state budget revenues and expenditures according to the correct chapters, types, items, sub-items, and sections of state budget revenues and expenditures in the supplemented and amended Table of State Budget Contents and guidance provided in this circular.

Any previous documents that contradict this circular are hereby abolished.

This Circular takes effect from January 1, 1992. Ministries, sectors, financial agencies, tax authorities, and State Treasury at all levels shall organize guidance for subordinate units to implement; account for, record, and settle the revenues and expenditures of the State budget mentioned above according to the chapters, types, clauses, categories, and items of revenue and expenditure of the State budget as supplemented, amended, and guided in this Circular.

All previous documents that contradict this Circular are hereby abolished.