Circular No. 144/2011/TT-BTC Supplementing, Amending, and Guiding the State Budget Structure

 CIRCULAR

Article 24supplementing, amending, and guiding the Table of State Budget

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

Pursuant to the Law on Land Tax for Non-Agricultural Purposes No. 48/2010/QH12 dated June 17, 2010;

Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12 dated November 15, 2010;

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 Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government stipulating titles, number, and certain benefits and policies for cadres and civil servants at communes, wards, towns, and non-professional staff at commune level;

Pursuant to Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on seniority allowances for teachers;

Pursuant to Decree No. 57/2011/NĐ-CP dated July 7, 2011 of the Government on position allowances;

Pursuant to Decision No. 95/2008/QĐ-TTg dated July 10, 2008 of the Prime Minister stipulating functions, tasks, powers, and organizational structure of the Management Board of Ethnic Cultural Villages and Tourism;

Pursuant to Decision No. 98/2009/QĐ-TTg dated July 27, 2009 of the Prime Minister stipulating functions, tasks, powers, and organizational structure of the Management Board of Hoa Lac High Technology Park;

Pursuant to Decision No. 68/2010/QĐ-TTg dated November 1, 2010 of the Prime Minister stipulating associations with special characteristics;

Implementing regulations on certain allowances for cadres and civil servants of Party organizations, political-social mass organizations, and salaries of the Vietnam Association of War Invalids and Veterans as stipulated in Circular No. 05/HD-TCTW dated July 1, 2011 of the Central Organization Department;

To meet the requirements of state budget management, the Ministry of Finance supplements, amends, and guides the implementation of the Table of State Budget issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the issuance of the System of the Table of State Budget, and implemented from 2011 (except Articles 1, 2, 3, and Article 4). Specifically as follows:

Article 1. Supplementing Chapters under the central level as specified in Appendix 01 as follows:

1. Chapter 180 "Management Board of Ethnic Cultural Villages and Tourism";

2. Chapter 181 "Management Board of Hoa Lac High Technology Park";

3. Chapter 182 "Vietnam Union of Science and Technology Associations";

4. Chapter 183 "Vietnam Union of Literature and Art Associations (National Council of Vietnam Union of Literature and Art Associations)";

5. Chapter 184 "Vietnam Chamber of Commerce and Industry";

6. Chapter 185 "Vietnam Writers' Association";

7. Chapter 186 "Vietnam Journalists' Association";

8. Chapter 187 "Vietnam Bar Federation";

9. Chapter 188 "Vietnam Red Cross Society";

10. Chapter 189 "Vietnam Student Association";

11. Chapter 190 "Vietnam Folklore Artists Association";

12. Chapter 191 "Vietnam Musicians' Association";

13. Chapter 192 "Vietnam Film Association";

14. Chapter 193 "Vietnam Dance Artists Association";

15. Chapter 194 "Vietnam Architects Association";

16. Chapter 195 "Vietnam Fine Arts Association";

17. Chapter 196 "Vietnam Stage Artists Association";

18. Chapter 197 "Vietnam Literature and Art Association of Ethnic Minorities";

19. Chapter 198 "Vietnam Photographers' Association";

20. Chapter 199 "Vietnam Senior Citizens' Association";

21. Chapter 200 "Vietnam Blind People's Association";

22. Chapter 201 "Vietnam Traditional Medicine Association";

23. Chapter 202 "Vietnam Victims of Agent Orange/Dioxin Association";

24. Chapter 203 "Vietnam Medical Association";

25. Chapter 204 "Vietnam Former Youth Volunteers Association";

26. Chapter 205 "Vietnam Association for Disabled Persons and Orphans";

27. Chapter 206 "Vietnam Association for Disabled Children";

28. Chapter 207 "Vietnam Education Promotion Association".

Article 2. Supplementing Chapters under provincial level as specified in Appendix 01 as follows:

1. Chapter 516 "Union of Science and Technology Associations";

2. Chapter 517 "Union of Friendship Organizations";

3. Chapter 518 "Union of Literature and Art Associations";

4. Chapter 519 "Writers' Association";

5. Chapter 520 "Journalists' Association";

6. Chapter 521 "Bar Federation";

7. Chapter 522 "Red Cross Society";

8. Chapter 523 "Student Association";

9. Chapter 524 "Folklore Artists Association";

10. Chapter 525 "Musicians' Association";

11. Chapter 526 "Film Association";

12. Chapter 527 "Dance Artists Association";

13. Chapter 528 "Architects Association";

14. Chapter 529 "Fine Arts Association";

15. Chapter 530 "Stage Artists Association";

16. Chapter 531 "Literature and Art Association of Ethnic Minorities";

17. Chapter 532 "Photographers' Association";

18. Chapter 533 "Senior Citizens' Association";

19. Chapter 534 "Blind People's Association";

20. Chapter 535 "Traditional Medicine Association";

21. Chapter 536 "Victims of Agent Orange/Dioxin Association";

22. Chapter 537 "Former Youth Volunteers Association";

23. Chapter 538 "Association for Disabled Persons and Orphans";

24. Chapter 539 "Education Promotion Association".

Article 3. Supplementing Chapters under district level as specified in Appendix 01 as follows:

1. Chapter 716 "Cooperative Union";

2. Chapter 717 "Red Cross Society";

3. Chapter 718 "Senior Citizens' Association";

4. Chapter 719 "Blind People's Association";

5. Chapter 720 "Traditional Medicine Association";

6. Chapter 721 "Victims of Agent Orange/Dioxin Association";

7. Chapter 722 "Former Youth Volunteers Association";

8. Chapter 723 "Association for Disabled Persons and Orphans";

9. Chapter 724 "Education Promotion Association".

Article 4. Supplementing Chapters under commune level as specified in Appendix 01 as follows:

1. Chapter 824 "Red Cross Society";

2. Chapter 825 "Senior Citizens' Association";

3. Chapter 826 "Education Promotion Association".

Article 5. Amending and supplementing Items and Sub-items as specified in Appendix 03 as follows:

1. Abolishing Item 0011 "Loans from higher-level budgets".

2. Amending the Sub-items of Item 1050 "Corporate Income Tax" as follows:

a) Abolishing the following Sub-items: Sub-item 1054 "Corporate Income Tax from land lease activities"; Sub-item 1058 "Corporate Income Tax from the transfer of other real estate".

b) Renaming Sub-item 1053 "Corporate Income Tax from land use right transfer activities" to "Corporate Income Tax from real estate transfer activities".

3. Adding Item 1600 "Non-Agricultural Land Use Tax" and adding Sub-items of Item 1600 "Non-Agricultural Land Use Tax" as follows:

a) Sub-item 1601 "Revenue from rural residential land";

b) Sub-item 1602 "Revenue from urban residential land";

c) Sub-item 1603 "Revenue from non-agricultural production and business land";

d) Sub-item 1649 "Revenue from other non-agricultural land".

4. Adding Item 2000 "Environmental Protection Tax" and adding Sub-items of Item 2000 "Environmental Protection Tax" as follows:

a) Sub-item 2001 "Revenue from gasoline";

b) Sub-item 2002 "Revenue from diesel fuel";

c) Sub-item 2003 "Revenue from fuel oil";

d) Sub-item 2004 "Revenue from mazut and lubricating oils";

đ) Sub-item 2005 "Revenue from coal";

e) Sub-item 2006 "Revenue from hydrochlorofluorocarbon solutions";

f) Sub-item 2007 "Revenue from plastic bags";

g) Sub-item 2008 "Revenue from herbicides".

h) Subitem 2049 "Revenue from other products and goods".

5. Supplement the following Subitems under Section 2400 "Fees related to security, public order, and social safety":

a) Subitem 2415 "Fee for assessing security conditions";

b) Subitem 2416 "Fee for testing and issuing security guard certificates".

6. Supplement the following Subitem under Section 3050 "Administrative fees in other fields":

Subitem 3062 "Administrative fee for managing weapons, explosives, and support tools".

7. Supplement the following Subitem under Section 3750 "Revenue from crude oil according to agreements and contracts":

Subitem 3755 "Special tax".

8. Amend and supplement the following Subitem under Section 4250 "Penalty revenue":

a) Change the name of Subitem 4254 "Administrative penalty in the field of taxation implemented by the Tax Department" to "Administrative penalty in the field of taxation implemented by the Tax Department, excluding administrative penalties under the Personal Income Tax Law";

b) Supplement Subitem 4268 "Administrative penalty under the Personal Income Tax Law".

9. Supplement the following Subitems under Section 6100 "Allowance":

a) Subitem 6122 "Allowance based on commune type";

b) Subitem 6123 "Allowance for Party and political-social organization work";

c) Subitem 6124 "Service allowance";

d) Subitem 6125 "Compensation for certain subjects as prescribed".

Article 6. Supplement the project code of the National Program on Labor Protection, Safety, and Hygiene (0270) as follows:

Supplement project number 0278 "Management and Supervision Activities of the Program".

Article 7. Guide the accounting of the State Budget Classification on the following contents:

1. Expenditure on tourism promotion activities shall be accounted for under Clause 441 "Activities of travel agencies, tour sales, and supporting services related to promotion and organization of tours".

2. Expenditure on population and family planning activities shall be accounted for under Clause 533 "Family Welfare Programs".

3. Seniority allowance for teachers as stipulated in Decree No. 54/2011/ND-CP dated July 4, 2011 of the Government on seniority allowances for teachers: Shall be accounted for under Subitem 6115 "Seniority Allowance" of Section 6100 "Allowance".

4. The system of responsibility allowance and leadership position allowance for cadres and civil servants of Party and political-social organizations as prescribed in Circular No. 05/HD-TCTW dated July 1, 2011 of the Central Organization Department shall be implemented as follows:

a) Leadership position allowance for Party and political-social organizations: Shall be accounted for under Subitem 6101 "Position Allowance" of Section 6100 "Allowance".

b) Responsibility allowance for internal political protection work at all levels: Shall be accounted for under Subitem 6113 "Responsibility Allowance Based on Profession and Work" of Section 6100 "Allowance".

Article 8. Effectiveness and Implementation:

1. This Circular takes effect from December 5, 2011. Detailed accounting according to each Chapter as prescribed in Articles 1, 2, 3, and Article 4 of this Circular shall be implemented from the 2012 budget year and depending on the actual organizational situation of ministries, central agencies, and localities, specifically:

a) Associations that actually have activities and are prescribed with separate Chapters shall account for according to the prescribed Chapters;

b) Associations that actually have activities but are not prescribed with separate Chapters shall account for under the Chapter "Other Units" at the same management level.

2. Local financial authorities shall take the lead in coordinating with tax authorities and state treasury offices in their areas to guide units paying taxes to account for state budget revenue in accordance with prescribed regulations (including units paying revenues with special adjustment mechanisms such as: Revenue from oil and gas operations, support services for oil and gas operations, revenue from non-industry-wide activities of economic groups, corporations, state-owned commercial banks...).

3. In the course of implementation, if there are difficulties, please promptly report to the Ministry of Finance for research and specific guidance.