Circular No. 192/2014/TT-BTC Supplementing the State Budget Classification System

 CIRCULAR

Supplementing the State Budget Classification System 

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular to supplement the State Budget Classification System issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the State Budget Classification System (hereinafter referred to as Decision No. 33/2008/QĐ-BTC).

Article 1. Supplementing and renaming Sub-items specified in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC as follows:

1. Supplementing the Sub-item under Item 2400 "Fees in the field of national security, public order, and social safety" as follows:

Sub-item 2417: Fees for bicycle, motorcycle, car parking and fees for parking vehicles temporarily detained due to violation of laws.

2. Renaming Sub-items:

a) Renaming Sub-item 2321 "Fees for using sidewalks, docks, parking lots, water surfaces" under Item 2300 "Fees in the field of transportation" to Sub-item 2321 "Fees for using sidewalks, docks, parking lots, water surfaces, other infrastructure works, service facilities, and public utilities within border economic zones";

b) Renaming Sub-item 2411 "Fees for hazardous chemical activity licensing assessment, risk assessment reports for new chemicals produced and used in Vietnam" under Item 2400 "Fees in the field of national security, public order, and social safety" to Sub-item 2411 "Fees for hazardous chemical activity licensing assessment, risk assessment reports for new chemicals produced and used in Vietnam, and assessment of operating conditions in accordance with the law";

c) Renaming Sub-item 2853 "Fees for issuing certificates, licenses, permits, cards, registration, and inspection of activities and business sectors regulated by law" under Item 2850 "Fees for state management related to production and business" to Sub-item 2853 "Fees for issuing certificates, licenses, permits, cards, registration, and inspection of activities and business sectors regulated by law";

Sub-item 2853 shall be used to account for all telecommunications number allocation fees as prescribed in Circular No. 202/2013/TT-BTC dated December 23, 2013 of the Ministry of Finance on the levels of collection, payment procedures, and management and use of telecommunications number allocation fees and telecommunications usage fees;

d) Renaming Sub-item 3057 "Fees for certification upon request or as prescribed by law" under Item 3050 "Fees for state management in other fields" to Sub-item 3057 "Fees for issuing certified copies, certification upon request or as prescribed by law";

đ) Renaming Sub-item 4913 "Revenues from enterprise funds as prescribed" under Item 4900 "Other revenues" supplemented in Circular No. 104/2014/TT-BTC dated August 7, 2014 of the Ministry of Finance to Sub-item 4913 "Revenues from lottery enterprise funds as prescribed".

Article 2. Responsibility for Implementation

Ministries, central agencies, and localities are responsible for guiding, inspecting, and urging subordinate agencies and lower-level units to implement in accordance with the provisions of this Circular. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and specific guidance.

Article 3. Effectiveness

This Circular takes effect from February 1, 2015./.