Decision No. 156/2002/QÐ-BTC on supplementing, amending the state budget classification system

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 156/2002/QĐ-BTC	Hanoi, December 20, 2002

 

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 156/2002/QĐ-BTC ON DECEMBER 20, 2002 REGARDING THE SUPPLEMENTATION AND AMENDMENT OF THE SYSTEM OF THE STATE BUDGET INDEXES

THE MINISTER OF FINANCE

Pursuant to the State Budget Law;
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 division of management, preparation, implementation, and settlement of the state budget;
Pursuant to Resolution No. 02/2002/QH11 dated August 5, 2002 of the National Assembly, Session XI, stipulating the list of Ministries and ministerial-level agencies of the Government; the Law on the Organization of the Government dated December 25, 2001; Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government on the reorganization of some specialized agencies under provincial People's Committees and district-level People's Committees directly under provinces and cities under central government; Decision No. 71/2001/QĐ-TTg dated May 4, 2001 of the Prime Minister on national target programs for the period 2001-2005;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Considering the proposal of the Director of the State Budget Department.

Pursuant to …;

Article 1:

Attached herewith are the supplementary and amended index codes of Chapters (A and B), Sections, Subsections, and Sub-subsections issued pursuant to Decision No. 280 TC/QĐ-BTC dated April 15, 1997 of the Minister of Finance; circulars guiding, supplementing, and amending the system of State Budget Indexes numbered

156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, No. 67/2001/TT-BTC dated August 22, 2001 of the Ministry of Finance for use in the preparation of budgets, implementation, and settlement of the state budget

- Specialized agencies under district-level People's Committees and city-level People's Committees directly under provinces established pursuant to decisions of provincial People's Committees and city-level People's Committees directly under central government; specialized agencies under commune-level People's Committees, town People's Committees, and township People's Committees; the Ministry of Finance authorizes the Provincial Finance and Price Departments to define the code numbers of Chapter C and Chapter D according to the principle of taking the code number of Chapter A and B correspondingly, if Chapter (A and B) does not exist, take the highest code number of the specialized agencies being merged to define the code number for the newly established specialized agency.

- Abolish Decision No. 209/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance on the issuance of the system of State Budget Indexes applicable to commune-level budgets.

- Based on the system of State Budget Indexes issued pursuant to Decision No. 280 TC/QĐ-BTC dated April 15, 1997, Decision No. 148/2002/QĐ-BTC dated December 6, 2002, circulars guiding, amending, and supplementing the current State Budget Indexes and the contents supplemented and amended pursuant to this Decision of the Minister of Finance; the Ministry of Finance authorizes the Provincial Finance and Price Departments to guide commune-level budgets to be recorded in accordance with the actual situation of the locality.

Article 2:

This Decision shall take effect from January 1, 2003. Previous Decisions and circulars guiding that are contrary to this Decision shall be abolished.

Article 3:

Ministries, ministerial-level agencies, agencies under the Government, other agencies at the central level, central Party and mass organizations, and People's Committees of provinces and centrally-administered cities have the responsibility to direct, implement, and guide subordinate units to carry out this Decision.

Article 4:

The Director of the State Budget Department, the Head of the Office of the Ministry of Finance, and the Heads of units under and affiliated with the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision.

 

Vu Van Ninh (Signed)

 

LIST

CODE NUMBERS FOR SUPPLEMENTATION AND AMENDMENT OF CHAPTERS - SECTIONS - SUBSECTIONS AND SUB-SUBSECTIONS OF THE STATE BUDGET INDEXES

(Attached herewith is Decision No. 156/2002/QĐ-BTC dated December 20, 2002 of the Minister of Finance)

I. LIST OF CODE NUMBERS OF CHAPTERS (A AND B) OF THE STATE BUDGET INDEXES TO BE ABOLISHED, SUPPLEMENTED, AND RENAMED AS FOLLOWS:

1/ Abolish Chapter 043A "National Academy of Administration" and Chapter 043B "Administrative School".

2/ Abolish Chapter 058A "General Customs Department".

3/ Abolish Chapter 059A "General Land Administration" and Chapter 059B "Land Administration Department".

4/ Abolish Chapter 060A "General Meteorology and Hydrology Department".

5/ Abolish Chapter 062A "General Post Department".

6/ Abolish Chapter 085A "National Population and Family Planning Commission" and Chapter 085B "National Population and Family Planning Commission".

7/ Abolish Chapter 102A "Government Price Board".

8/ Abolish Chapter 159 (A, B, and C) "Foreign Contractors and Subcontractors".

9/ Supplement Chapter 026A "Ministry of Natural Resources and Environment" and Chapter 026B "Department of Natural Resources and Environment".

10/ Supplement Chapter 027A "Ministry of Posts and Telecommunications".

11/ Supplement Chapter 161 (A, B, C) "Contractors".

12/ Supplement Chapter 162 (A, B, C) "Subcontractors".

13/ Supplement Chapter 165A "Vietnam Electronics and Information Technology Corporation".

14/ Supplement Chapter 166A "Vietnam Alcohol Beverage Corporation".

15/ Supplement Chapter 167A "Vietnam Leather Corporation".

16/ Supplement Chapter 168A "Vietnam Plastic Corporation".

17/ Supplement Chapter 169A "Vietnam Import-Export Construction Corporation".

18/ Supplement Chapter 170A "Vietnam Investment and Development Corporation for Housing and Urban Areas".

19/ Supplement Chapter 171A "Vietnam Sugar Corporation I".

20/ Supplement Chapter 172A "Vietnam Sugar Corporation II".

21/ Supplement Chapter 173A "Vietnam Insurance Corporation".

22/ Rename Chapter 017A "Ministry of Science, Technology, and Environment" to "Ministry of Science and Technology" and Chapter 017B "Department of Science, Technology, and Environment" to "Department of Science and Technology".

23/ Rename Chapter 035A "Government Personnel Organization Board" to "Ministry of Home Affairs" and Chapter 035B "Government Administrative Organization Board" to "Department of Home Affairs".

24/ Rename Chapter 083A "Commission for Ethnic Minorities and Mountainous Regions" to "Commission for Ethnic Minorities" and Chapter 083B "Ethnic Minority and Mountainous Region Board" to "Ethnic Minority Board".

25/ Rename Chapter 086A "Children Protection and Care Commission" to "Population, Family, and Children Commission".

26/ Rename Chapter 143A "Poor People Bank" to "Social Policy Bank".

II. LIST OF CODE NUMBERS OF SECTIONS OF THE STATE BUDGET INDEXES TO BE ABOLISHED, SUPPLEMENTED, AND RENAMED AS FOLLOWS:

1/ Type 01 "Agriculture - Forestry - Water Resources"

- Abolish Section 12 "Program for Exploitation and Utilization of Degraded Coastal and Riverine Lands (773)"

2/ Type 04 "Processing Industry"

- Supplement Section 55 "Processing Various Types of Products"

3/ Type 11 "Science and Technology Activities and Environmental Protection"

- Section 04 "Information Technology" abolish previous guidance and replace with new guidance: to reflect expenditures for information technology programs, IT projects...

4/ Category 13 "State management and national defense-security, compulsory social assurance"

- Rename Clause 10: "East Sea Program, islands" to "East Sea Program, islands, coast guard"

5/ Category 14 "Education and Training"

- Remove Clause 18: "Funding for children's books and newspapers in rural mountainous areas of the Central Highlands, remote areas, and islands"

- Add Clause 23: "Strengthening material infrastructure of technical training centers"

- Add Clause 24: "Project to Enhance Vocational Training Capacity"

- Add Clause 25: "Project to Reform Curriculum and Textbook Content"

- Add Clause 26: "Project to Train Computer Officers and Introduce Computers into Schools"

- Rename Clause 14: "Universal Education and Literacy Target" to "Project to Consolidate and Promote Universal Primary Education and Literacy, Implement Universal Lower Secondary Education"

- Rename Clause 15: "Mountain Area and Ethnic Minority Education Enhancement Target" to "Project to Support Mountain Area and Ethnic Minority Education, Particularly in Difficult Areas"

- Rename Clause 16: "Teacher Training and Strengthening School Material Infrastructure Target" to "Project to Train and Enhance Teachers, Strengthen School Material Infrastructure"

6/ Category 15 "Healthcare and Social Activities"

- Remove Clause 21: "National Employment Target Program until 2000"

- Remove Clause 23: "Economic-Social Development Program for Particularly Difficult Communes, Mountainous Areas, Remote Areas"

- Remove Clause 28: "Target for Caring for Children with Special Difficult Circumstances"

- Remove Clause 29: "Target for Protecting Children with Special Difficult Circumstances and Building Models"

- Remove Clause 30: "Target for Coordinating Communication, Supervision, and Inspection of Child Care and Protection Services"

- Remove Clause 37: "New Economic Project"

- Remove Clause 42: "National Nutrition Action Plan"

- Add Clause 07: "Child Care and Protection Undertaking"

- Add Clause 10: "Family Undertaking"

- Add Clause 43: "Poverty Reduction Model Construction Project in Particularly Difficult Areas"

- Add Clause 44: "Infrastructure Construction Project in Poor Villages Outside CT 135"

- Add Clause 45: "Population Resettlement Planning Project (CT 135)"

- Add Clause 46: "Project to Stabilize and Develop Agricultural and Forestry Production Linked to Processing and Marketing Products (CT 135)"

- Add Clause 47: "Project to Train Village, Hamlet, and Commune Cadres (CT 135)"

- Add Clause 48: "Project to Organize Loans for Job Creation Programs"

- Add Clause 49: "Project to Enhance Capacity and Modernize Employment Service Centers"

- Add Clause 50: "Project to Conduct Labor Market Surveys and Establish Labor Market Information Systems"

- Add Clause 51: "Project to Train and Enhance Employment Officers"

- Rename Clause 32: "Credit Project for the Poor" to "Project to Provide Credit for Poor Households to Develop Production and Business"

- Rename Clause 33: "Production and Industry Development Support Project" to "Production and Industry Development Support Project in Poor Villages"

- Rename Clause 36: "Settlement Project" to "Settlement Project in Poor Villages"

- Rename Clause 38: "Free Migration Arrangement Project" to "Project to Stabilize and Build New Economic Zones for Migrants in Poor Villages"

- Replace the term "target" with "project" for Clauses 11 to 17, Clauses 24 to 26, and Clause 41

- Replace the term "program" with "project" for Clauses 18 and 40

7/ Category 16 "Culture and Sports Activities"

- Remove Clause 14: "Film Development Target"

- Remove Clause 15: "Bringing Cultural Information to Grassroots Target"

- Remove Clause 16: "Radio Coverage Extension Program to Grassroots"

- Remove Clause 17: "Television Coverage Extension Program to Remote and Island Areas"

- Remove Clause 19: "Television Extension Program to Mountainous, Highland, and Island Areas"

- Remove Clause 20: "High Performance Athlete, Talent, and Young Athlete Training Target"

- Remove Clause 21: "Key Sports Center Construction Target"

- Add Clause 24: "Project to Research, Survey, and Preserve Representative Villages, Communes, and Traditional Festivals of Ethnic Minorities"

- Add Clause 25: "Project to Construct Cultural Information Facilities at the Grassroots Level; Establish Cultural Information Activity Models in Villages and Communes"

- Add Clause 26: "Project to Build Cultural Villages, Communes, and Hamlets"

- Add Clause 27: "Project to Supply Cultural Information Products to the Grassroots"

- Add Clause 28: "Project to Enhance Cultural and Information Activities Along Borderlines and Islands"

- Add Clause 29: "Project to Equip Modern Technology for Film Production and Storage"

- Add Clause 30: "Project to Equip Modern Technology for Film Distribution"

- Add Clause 31: "Project to Train and Improve Skills in Using Modern Technology for Film Production, Storage, and Distribution"

- Rename Clause 13: "Historical Relic Restoration Target" to "Project to Counter Deterioration and Renovate Historical, Revolutionary, and Anti-War Sites"

- Rename Clause 22: "Intangible Cultural Heritage Investigation and Development Target" to "Project to Collect and Preserve Representative Intangible Cultural Values; Establish a Database on Intangible Cultural Heritage"

III. LIST OF CODE NUMBERS AND SUB-CODES IN THE STATE BUDGET INDEX:

Are cancelled, supplemented, and amended as follows:

1/ Rename Item 003 "Tax on Profit Repatriation" to "Tax on Income Repatriation" and rename the following sub-items:

- Rename Sub-item 01 "Tax on Profit Repatriation of Foreign Investors in Vietnam" to "Tax on Income Repatriation of Foreign Investors in Vietnam"

- Rename Sub-item 03 "Tax on Profit Repatriation of Vietnamese Investors Abroad" to "Tax on Income Repatriation of Vietnamese Investors Abroad"

- Rename Sub-item 99 "Other Tax on Profit Repatriation" to "Other Tax on Income Repatriation"

2/ Item 108 "Other Payments to Individuals" supplements the following sub-items:

- Add Sub-item 02 "Medical Expenses for Vietnamese Officials and Civil Servants Working Abroad"

- Add Sub-item 03 "Difference Between Actual Income and Salary Based on Rank and Position"

3/ Item 111 "Information, Propaganda, and Communication" supplements the following sub-items:

- Add Sub-item 13 "Telephone Rental Fees"

- Add Subitem 14 "Cable television subscribers"

4/ Section 122 "Expenditure on revolutionary war veterans and social affairs" shall be supplemented with the following subitem:

- Add Subitem 16 "Expenditure for the Health Fund for Poor People"

5/ Section 134 "Other Expenditures" shall be supplemented with the following subitems::

- Add Subitem 16 "Expenditure to establish a fund for stabilizing income of units implementing budgetary allocations and revenue-generating public services"

- Add Subitem 17 "Expenditure to establish a welfare fund of revenue-generating public service units"

- Add Subitem 18 "Expenditure to establish a reward fund of revenue-generating public service units"

- Add Subitem 19 "Expenditure to establish a development fund for public service activities of revenue-generating public service units"

6/ Section 141 "Capital Support for State-Owned Enterprises" shall be supplemented with the following subitems:

- Add Subitem 06 "Issuance of Registered Capital"

- Add Subitem 07 "Interest Rate Subsidy"

7/ Section 145 "Procurement and Repair of Fixed Assets for Professional Work" shall be abolished and supplemented with the following subitems:

- Abolish Subitem 07 "Computers, Photocopiers, Fax Machines"

- Add Subitem 12 "Computer Equipment"

- Add Subitem 13 "Photocopy Machines"

- Add Subitem 14 "Fax Machines"

- Add Subitem 15 "Generators"

- Add Subitem 16 "Water Pumps"

8/ Section 153 "Support for Funds" shall be abolished and renamed as follows::

- Abolish Subitem 02 "Support for the National Employment Fund"

- Abolish Subitem 08 "Other Support for Development Assistance Fund"

- Rename Subitem 03 "Interest Rate Subsidy for the Development Assistance Fund" to "Interest Rate Subsidy"

- Rename Subitem 04 "Post-Investment Interest Rate Support for the Development Assistance Fund" to "Post-Investment Interest Rate Support"

- Rename Subitem 05 "Additional Fund for Guarantee for the Development Assistance Fund" to "Additional Fund for Guarantee"

- Rename Subitem 06 "Additional Risk Fund for the Development Assistance Fund" to "Additional Risk Fund"

- Rename Subitem 07 "Operating Cost Support for the Development Assistance Fund" to "Operating Cost Support"