Circular No. 136/2009/TT-BTC supplements and amends the state budget classification

CIRCULAR

Supplementing and Amending the State Budget Outline

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Government's Decrees detailing the implementation of the Law on Tax Administration;
Pursuant to the Government's Decree No. 127/2008/NĐ-CP dated December 12, 2008 detailing and guiding the implementation of certain provisions of the Social Insurance Law concerning unemployment insurance;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 172/2008/QĐ-TTg dated December 19, 2008 of the Prime Minister supplementing Decision No. 108/2007/QĐ-TTg dated July 17, 2007 of the Prime Minister approving the National Target Program for Preventing and Controlling Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS for the period 2006-2010;
The Ministry of Finance supplements and amends the State Budget Outline issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance as follows:

___________________

Chapter I.

SUPPLEMENTING AND AMENDING ITEMS AND SUBITEMS

Article 1. Supplement Item 3950 "Revenue from condensate under agreements, contracts" and its subitems:

1. Subitem 3951 "Natural Resources Tax";

2. Subitem 3952 "Corporate Income Tax";

3. Subitem 3953 "Dividends Distributed to the Government of Vietnam";

4. Subitem 3999 "Other";

Article 2. Supplementing subitems of Item 6300 "Contributions":

Subitem 6304 "Unemployment Insurance";

Article 3. Supplementing subitems of Item 9400 "Other Expenses":

1. Subitem 9404 "Expenses for audit and approval of final accounts, auditing final account reports";

2. Subitem 9449 "Other";

Article 4. Amend the code of Item 611 "Activities of household production of material products and services for self-consumption" to Item 621 "Activities of household production of material products and services for self-consumption".

Chapter II.

SUPPLEMENTING THE CODE OF THE NATIONAL TARGET PROGRAM

Article 5. Supplementing the codes of projects under the National Target Program for Preventing and Controlling Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS for the period 2006-2010 (code 0050):

1. Project on dengue fever prevention and control: Code 0063;

2. Project on hypertension prevention and control: Code 0064;

3. Project on diabetes prevention and control: Code 0065.

Article 6. Supplementing the project code of Program 135 (code 0290):

1. Communication task: Code 0296.

2. For maintenance and repair tasks of completed works, allocate to code 0292 "Task of developing essential infrastructure in particularly difficult communes, villages, and hamlets".

Chapter III.

IMPLEMENTATION

Article 7. Implementation:

1. This Circular takes effect 45 days from the date of issuance and shall be implemented from the 2009 budget year.

2. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for further study and specific guidance./.