Circular No. 143/2010/TT-BTC Amending and Supplementing the State Budget Catalogue

CIRCULAR

Amending and Supplementing the State Budget Structure

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

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;

To meet the requirements for state budget management, the Ministry of Finance amends and supplements the State Budget Structure issued pursuant to Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance on the issuance of the State Budget Structure System. Specifically as follows:

Article 1. Amending and supplementing the revenue and expenditure items of the state budget as follows:

1. Supplementing Sub-item under Item 1400 "Land Revenue", as follows:

a. Supplementing Sub-item 1405: Interspersed Land.

Interspersed land is the portion of land that is not wide enough to be allocated according to an investment project.

b. Supplementing Sub-item 1406: Surplus Land.

Surplus land is the portion of land measured in reality that exceeds the land use right certificate or the area of land granted by the competent authority.

2. Supplementing Sub-item under Item 2550 "Health Service Fees", as follows:

Supplementing Sub-item 2564: Health Insurance Card Issuance and Replacement Fee.

3. Supplementing Sub-item under Item 3600 "Revenue from Leasing Land and Water Surface", as follows:

Supplementing Sub-item 3604: Revenue from leasing land and water surface in industrial zones and export processing zones.

Localities with the need to decentralize revenue sources and adjust detailed revenue items related to interspersed land, surplus land, and land in industrial zones and export processing zones shall use Sub-item 1405, Sub-item 1406, and Sub-item 3604.

4. Amending the name of Item 4700 "Revenue from Lower Levels Transferred to Higher Levels" and amending and supplementing its sub-items as follows:

a. Amending the name of Item 4700 "Revenue from Lower Levels Transferred to Higher Levels" to: Revenue from Inter-level Refunds.

Loans and advances between levels are not recorded in this item.

b. Amending the name of Sub-item 4701: "Revenue from Lower Levels Transferred to Higher Levels" to: Revenue from Inter-level Refunds Occurring in the Same Year.

c. Supplementing Sub-item 4702: Revenue from Inter-level Refunds Occurring in Previous Years.

5. Abolishing Sub-item 4903: "Revenue from Lower Levels Refunding Previous Year's Revenue" of Item 4900.

6. Supplementing Sub-item under Item 6400 "Other Payments to Individuals", as follows:

a. Supplementing Sub-item 6405: Support for Policy Beneficiaries' Tuition Fees.

b. Supplementing Sub-item 6406: Support for Policy Beneficiaries' Educational Expenses.

7. Amending the name of Item 7700 "Expenditure Transferred to Higher Levels" and amending and supplementing its sub-items as follows:

a. Amending the name of Item 7700: "Expenditure Transferred to Higher Levels" to: Expenditure for Inter-level Refunds.

Loans and advances between levels are not recorded in this item.

b. Amending the name of Sub-item 7701: "Expenditure Transferred to Higher Levels" to: Expenditure for Inter-level Refunds Occurring in the Same Year.

c. Supplementing Sub-item 7702: Expenditure for Inter-level Refunds Occurring in Previous Years.

8. Supplementing Sub-item under Item 7750: "Other Expenditures", as follows:

Supplementing Sub-item 7766: Granting Tuition Fee Subsidies to Educational Institutions According to Regulations.

Article 2. Implementation

This Circular takes effect 45 days from the date of signature. All guidelines contrary to the provisions of this Circular are abolished.

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./.