Decision No. 148/2002/QD-BTC of the Ministry of Finance issues code numbers for the list of Sections and Sub-sections of fees and charges for the State Budget Catalogue System, to be applied from 2003. This Decision replaces previous regulations and takes effect from January 1, 2003.
要点
- Agencies under the National Assembly, Ministries, agencies equivalent to Ministries, Party organizations, central-level mass organizations, and People's Committees of provinces must direct the implementation and provide guidance according to this Decision.
- This Decision takes effect from January 1, 2003, replacing previous regulations on the State Budget Catalogue.
- Fees and charges revenues belonging to the State Budget arising from January 1, 2002 to December 31, 2002 shall still be implemented according to the old Sections and Sub-sections of fees and charges.
- The code numbers issued with this Decision replace the code numbers of the list of Sections and Sub-sections of fees and charges from Section 032 to Section 050 of the State Budget Catalogue System.
🌐 本文件的社会影响
- Positive impact: Ensuring consistency and synchronization in the management of fee and charge collections across different levels of budgets.
- Negative impact: Affected entities must change their accounting and settlement procedures according to the new code numbers.
❓ 常见问题
When does this Decision take effect?
This Decision takes effect from January 1, 2003.
Should fees and charges revenues generated in 2002 be implemented according to the old or new regulations?
Fees and charges revenues arising from January 1, 2002 to December 31, 2002 shall still be implemented according to the old Sections and Sub-sections of fees and charges of the State Budget Catalogue System.
What regulation does this Decision replace?
This Decision replaces the code numbers of the list of Sections and Sub-sections of fees and charges from Section 032 to Section 050 of the State Budget Catalogue System issued pursuant to Decision No. 280/TC-QĐ-NSNN dated April 15, 1997, and the State Budget Catalogue System applicable to village-level budgets stipulated in Decision No. 209/2000/QD-BTC dated December 25, 2000 of the Minister of Finance.
Which agencies are responsible for implementing and guiding the implementation of this Decision?
Agencies under the National Assembly, Ministries, agencies equivalent to Ministries, central-level Party organizations, mass organizations, and People's Committees of provinces and centrally-administered cities are responsible for implementing and guiding the implementation of this Decision.
When does this Decision take effect?
This Decision takes effect from January 1, 2003.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of the code number list for the Item - Sub-item fees and charges
of the State Budget Classification System
_____________________
THE MINISTER OF FINANCE
Pursuant to the Law on State Budgets;
Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the decentralization of management, preparation, implementation, and settlement of the state budget;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Considering the proposal of the Director of the State Budget Department,
DECISION:
Article 1. Issuing the code number list for the Item - Sub-item fees and charges of the State Budget Classification System attached hereto for use in the preparation of budgets, implementation of the state budget, and reporting on the settlement of fees and charges under the state budget (central budget, provincial budget, district budget, and commune budget).
The code numbers issued herein replace the code number list for the Item - Sub-item fees and charges (from Item 032 to Item 050) of the State Budget Classification System issued pursuant to Decision No. 280/TC-QĐ-NSNN dated April 15, 1997 and the State Budget Classification System applicable to the commune budget issued pursuant to Decision No. 209/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance.
Article 2. This Decision shall take effect from January 1, 2003.
Fees and charges revenues under the state budget arising from January 1, 2002 to December 31, 2002 (including those fees and charges with new guiding documents) shall still be accounted for and settled at the Item - Sub-item fees and charges of the State Budget Classification System stipulated in Decision No. 280/TC-QĐ-NSNN dated April 15, 1997 and the State Budget Classification System applicable to the commune budget stipulated in Decision No. 209/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance.
Any previous regulations and guidelines concerning the State Budget Classification System and the State Budget Classification System applicable to the commune budget that conflict with this Decision shall be abolished from January 1, 2003.
Article 3. National Assembly agencies, Ministries, ministerial-level agencies, government agencies, central Party and mass organizations, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding the implementation in accordance with this Decision.
Article 4. The Director of the State Budget Department, the Head of the Ministry's Office, and the heads of units under and affiliated with the Ministry are responsible for guiding and organizing the implementation of this Decision.
关系图
点击文件即可打开。红色边框＝改变效力的关系。