Circular No. 147/2013/TT-BTC Amending and Supplementing the State Budget Classification System

CIRCULAR

Amending and supplementing the system of budget classification

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          WHEREAS,ứLaw on State Budget No. 01/2002/QH11 July 1916/12/2002 of the National Assembly;

         Pursuant to ArticleứDecree n118/2008/ND-CP dated November 27, 2008 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;- Government;         At the request of the Director of the Department of State Budget"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

of the Ministry of FinanceJune 2024;         To;

meet the requirementsể for managing the state budget, the Minister of Finance promulgates this Circular to amend and supplement the system of the state budget classification issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of the state budget classification (hereinafter referred to as Decision No. 33/2008/QĐ-BTC) as follows:b) Scope of resolution of tasks         Article 1. Amend and supplement some provisions of Decision No. 33/2008/QĐ-BTC:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."         1. Amend the provisions regarding levels of accounting units under Clause of Type 460 "Activities of the Communist Party of Vietnam, political-social organizations, state management and national defense-security, social security," as stipulated in Appendix No. 02 issued together with Decision No. 33/2008/QĐ-BTC as follows:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm118/2025/NĐ-CP dated June 09, 2025 of the Government on implementing administrative procedures under the one-stop shop mechanism at the One-Stop Service Center and the National Public Service Portal;         a) Levels of accounting units under Clause 462 "Activities of political-social organizations," including: Ho Chi Minh Communist Youth Union, Vietnam Women's Union, Vietnam Veterans Association, Vietnam Farmers' Union, Central Committee of the Vietnam Fatherland Front, Vietnam General Confederation of Labor, Vietnam Association for Science and Technology, Vietnam Literacy Promotion Association, Vietnam Photographers Association, Vietnam Cinema Association, Vietnam Fine Arts Association, Vietnam Stage Art Association, Vietnam Folk Literature and Art Association, Vietnam Ethnic Minorities Literature and Art Association, Vietnam Musicians Association, National Council of Vietnam Literature and Art Associations, Vietnam Dance Association, Vietnam Architects Association, Vietnam Bar Association, Vietnam Friendship Association, Vietnam Federation of Trade Unions, Vietnam Cooperative Alliance, Vietnam Writers Association, Vietnam Journalists Association, Vietnam Student Association, Vietnam Chamber of Commerce and Industry.No.         b) Levels of accounting units under Clause 472 "Activities of social organizations," including: Red Cross Society, Blind People's Association, Elderly People's Association, Vietnam Association for Victims of Agent Orange/Dioxin, Vietnam Association for Disabled Children, Vietnam Association for Disabled Children Rescue, Vietnam Association of Victims of Agent Orange/Dioxin, Vietnam War Veterans Association.June 2024;         c) Levels of accounting units under Clause 473 "Activities of social-professional organizations," including: Vietnam General Medical Association, Vietnam Traditional Medicine Association.

         2. Supplement Sub-item of Item 2300 "Fees within the field of transportation," as stipulated in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC as follows:

Sub-item 2324 "Fees for retaining and preserving evidence and means."

         3. Supplement Program Code, Target Code as stipulated in Appendix No. 04 issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008, as follows:

         a) Supplement Program Code, Target Code, Project Code: Program Code, Target Code 0910: Handling Agent Orange/Dioxin. Project Code 0911: Handling Agent Orange/Dioxin.

         b) Provisions on accounting: Project Code 0911: Handling Agent Orange/Dioxin (abbreviated as AO) shall be used to account for state budget expenditures for handling AO issues such as: expenses for demarcating contaminated areas, treating contaminated land and water; restoring the environment in areas sprayed with AO; monitoring and analyzing AO; expenses for implementing policies for people exposed to AO such as subsistence allowances and medical treatment policies; strengthening capacity and material infrastructure for social welfare institutions, medical facilities, reproductive health counseling and pre-natal diagnosis centers; publicizing and building databases to serve research and remediation of AO consequences; expenses for scientific research on AO issues.

         When agencies, units, and project sponsors use state budget funds (including domestic and foreign sources, development investment capital, and regular operating expenses) for AO handling activities according to prescribed regulations, in addition to detailed accounting as currently stipulated, they must also account for additional entries on budget expenditure vouchers under Project Code 0911: Handling Agent Orange/Dioxin.

         Example 1: When paying for health insurance cards for individuals exposed to AO according to prescribed regulations, account under Project Code: 0911. In cases where hospitals or government agencies are tasked with managing and settling medical examination and treatment costs for individuals exposed to AO (outside the scope of health insurance coverage), when settling these costs, account under Project Code: 0911.

         Example 2: When disbursing subsidies to individuals exposed to AO, account under Project Code: 0911.

         Example 3: When spending on demarcating and treating contaminated land and water, account under Project Code: 0911.

         Example 4: When spending on scientific research on AO issues, account under Project Code: 0911.

         State agencies, units, and project sponsors when using state budget funds (including both domestic and foreign sources, development investment capital and regular operating expenses) for activities related to handling Agent Orange according to prescribed regulations, in addition to detailed accounting as currently required, must also record on budget expenditure vouchers under project code 0911: Handling Agent Orange.

         Example 1: When disbursing funds to purchase health insurance cards for individuals exposed to or affected by Agent Orange according to prescribed regulations, record under project code: 0911. In cases where hospitals or state agencies responsible for managing expenditures and payments for medical examinations and treatments for those exposed to or affected by Agent Orange (outside the scope of purchased health insurance cards or beyond the health insurance coverage already settled), when disbursing or settling such medical examinations and treatments, record under project code: 0911.

         Example 2: When disbursing funds to implement assistance policies for individuals exposed to or affected by Agent Orange, record under project code: 0911.

         Example 3: When disbursing funds for delineating and treating contaminated land and water bodies due to Agent Orange, record under project code: 0911.

         Example 4: When disbursing funds for scientific research on Agent Orange issues, record under project code: 0911.

c) On the basis of the state budget expenditure vouchers established by the state budget using unit, the State Treasury at the transaction location shall review and guide the unit to establish the vouchers in accordance with this Circular, simultaneously prepare a form to adjust the approved budget allocation on the TABMIS system according to Type and Clause (in accordance with the prescribed model), now detailed by program code, target code, project code 0911: Handling Agent Orange; thereafter record the state budget expenditure for the unit in accordance with the adjusted budget. The State Treasury shall guide units within the State Treasury system to implement budget adjustments within the TABMIS system.

Article 2. Responsibilities for implementation organization:

Ministries, central agencies, and localities have the responsibility to guide, inspect, and urge subordinate agencies and lower-level units to implement in accordance with the provisions of this Circular. In the course of implementation, if there are difficulties, agencies, organizations, and individuals are requested to promptly reflect them to the Ministry of Finance for study and specific guidance.

Article 3. Effective date:

This Circular takes effect from December 5, 2013 and applies from the 2014 fiscal year.