Circular No. 198/2010/TT-BTC amending and supplementing the State Budget Item List - 198/2010/TT

CIRCULAR

REGULATIONS AMENDING AND COMPLEMENTING THE STATE BUDGET INDEX

BASED ON THE STATE BUDGET LAW NO. 01/2002/QH11 dated December 16, 2002;

BASED ON 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;

TO MEET THE REQUIREMENTS OF STATE BUDGET MANAGEMENT, THE MINISTRY OF FINANCE AMENDS AND COMPLEMENTS THE STATE BUDGET INDEX ISSUED PURSUANT TO DECISION NO. 33/2008/QĐ-BTC DATED JUNE 2, 2008 BY THE MINISTER OF FINANCE REGARDING THE ISSUE OF THE STATE BUDGET INDEX SYSTEM AND CIRCULARS NO. 69/2009/TT-BTC APRIL 3, 2009, CIRCULAR NO. 136/2009/TT-BTC JULY 2, 2009, CIRCULAR NO. 223/2009/TT-BTC NOVEMBER 25, 2009, CIRCULAR NO. 26/2010/TT-BTC FEBRUARY 25, 2010, CIRCULAR NO. 143/2010/TT-BTC SEPTEMBER 22, 2010 BY THE MINISTRY OF FINANCE REGARDING AMENDMENTS AND COMPLEMENTS TO THE STATE BUDGET INDEX SYSTEM ISSUED PURSUANT TO DECISION NO. 33/2008/QĐ-BTC JUNE 2, 2008. THE CONTENTS OF AMENDMENTS AND COMPLEMENTS IN THIS CIRCULAR SHALL BE IMPLEMENTED FROM THE 2011 BUDGET YEAR. SPECIFICALLY AS FOLLOWS:

Clause 4 of Article 6AMENDING AND COMPLEMENTING THE PROVISIONS ON CLASSIFICATION BY ECONOMIC SECTORS (TYPE, SUBSECTION), AS FOLLOWS:

1. AMENDING THE PROVISIONS ON ACCOUNTING BY ECONOMIC SECTORS (TYPE, SUBSECTION) AT POINT 3 OF SECTION I OF ANNEX 02 ISSUED ALONG WITH DECISION NO. 33/2008/QĐ-BTC, AS FOLLOWS:

NATIONAL REVENUE RECEIPTS THAT ARE NOT DETAILLED ACCRUALS IN THE STATE BUDGET INDEX.

UNITS PAYING REVENUE INTO THE STATE BUDGET DO NOT NEED TO RECORD THE TYPE AND SUBSECTION ON THE STATE BUDGET PAYMENT DOCUMENT; THE STATE TREASURY DOES NOT NEED TO DETAIL THE REVENUE ACCRUALS IN THE STATE BUDGET BY TYPE AND SUBSECTION; REPORTS ON REVENUE DO NOT NEED TO REPORT BY TYPE AND SUBSECTION OF THE STATE BUDGET INDEX.

2. COMPLEMENTING THE CONTENTS OF ACCOUNTING AND COMPLEMENTING SUBSECTION 172 OF TYPE 160 "CONSTRUCTION", AS FOLLOWS:

a) COMPLEMENTING THE CONTENTS OF ACCOUNTING FOR TYPE 160 "CONSTRUCTION", AS FOLLOWS:

TYPE 160 "CONSTRUCTION" IS ALSO USED TO REFLECT EXPENSES FOR URBAN CONSTRUCTION, INVESTMENT PROJECTS THAT CANNOT BE CLASSIFIED UNDER ANY OTHER TYPES OR SUBSECTIONS SUCH AS ELECTRICITY SYSTEMS, WATER SUPPLY SYSTEMS, AND OTHER PROJECTS, AND EXPENSES FOR OVERALL ECONOMIC AND SOCIAL DEVELOPMENT PLANNING OF THE WHOLE COUNTRY, REGION, AND TERRITORY.

b) COMPLEMENTING SUBSECTION 172: ACTIVITIES FOR OVERALL ECONOMIC AND SOCIAL DEVELOPMENT PLANNING OF THE WHOLE COUNTRY, REGION, AND TERRITORY.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentAMENDING AND COMPLEMENTING THE STATE BUDGET REVENUE ITEMS AND REPORTING THE STATE BUDGET ACCORDING TO THE STATE BUDGET INDEX, AS FOLLOWS:

1. COMPLEMENTING THE SUBITEMS OF ITEM 1000 "PERSONAL INCOME TAX", AS FOLLOWS:

COMPLEMENTING SUBITEM 1014: PERSONAL INCOME TAX FROM RENTAL SERVICES.

2. COMPLEMENTING THE SUBITEMS OF ITEM 1050 "ENTERPRISE INCOME TAX", AS FOLLOWS:

a) COMPLEMENTING SUBITEM 1056: ENTERPRISE INCOME TAX FROM EXPLORATION, DEVELOPMENT, AND EXTRACTION OF OIL AND NATURAL GAS FIELDS (EXCLUDING ENTERPRISE INCOME TAX COLLECTED UNDER EXPLORATION AND EXTRACTION AGREEMENTS).

b) COMPLEMENTING SUBITEM 1057: ENTERPRISE INCOME TAX FROM LOTTERY OPERATIONS.

c) COMPLEMENTING SUBITEM 1058: ENTERPRISE INCOME TAX FROM TRANSFER OF REAL ESTATE OTHER THAN LAND.

3. COMPLEMENTING THE SUBITEMS OF ITEM 1150 "INCOME AFTER PERSONAL INCOME TAX", AS FOLLOWS:

COMPLEMENTING SUBITEM 1153: INCOME AFTER PERSONAL INCOME TAX FROM LOTTERY OPERATIONS.

4. COMPLEMENTING THE SUBITEMS OF ITEM 1700 "VALUE ADDED TAX", AS FOLLOWS:

a) SUBITEM 1704: VALUE ADDED TAX FROM EXPLORATION, DEVELOPMENT, AND EXTRACTION OF OIL AND NATURAL GAS FIELDS (EXCLUDING VALUE ADDED TAX COLLECTED UNDER EXPLORATION AND EXTRACTION AGREEMENTS).

b) SUBITEM 1705: VALUE ADDED TAX FROM LOTTERY OPERATIONS.

5. COMPLEMENTING THE SUBITEMS OF ITEM 1750 "SPECIAL CONSUMPTION TAX", AS FOLLOWS:

SUBITEM 1758: SPECIAL CONSUMPTION TAX FROM LOTTERY OPERATIONS.

6. AMENDING AND COMPLEMENTING THE SUBITEMS OF ITEM 2600 "FEES IN THE FIELD OF SCIENCE, TECHNOLOGY, AND ENVIRONMENT", AS FOLLOWS:

a) COMPLEMENTING SUBITEM 2618: ENVIRONMENTAL PROTECTION FEES FOR DOMESTIC WASTEWATER.

b) COMPLEMENTING SUBITEM 2621: ENVIRONMENTAL PROTECTION FEES FOR INDUSTRIAL WASTEWATER.

c) COMPLEMENTING SUBITEM 2622: ENVIRONMENTAL PROTECTION FEES FOR AIR POLLUTANTS.

d) COMPLEMENTING SUBITEM 2623: ENVIRONMENTAL PROTECTION FEES FOR SOLID WASTE.

đ) COMPLEMENTING SUBITEM 2624: ENVIRONMENTAL PROTECTION FEES FOR CRUDE OIL AND NATURAL GAS MINERAL EXTRACTIVE ACTIVITIES.

e) COMPLEMENTING SUBITEM 2625: ENVIRONMENTAL PROTECTION FEES FOR OTHER MINERAL EXTRACTIVE ACTIVITIES.

g) ABOLISHING SUBITEM 2601 "ENVIRONMENTAL PROTECTION FEES FOR DOMESTIC WASTEWATER, AIR POLLUTANTS, SOLID WASTE, AND MINERAL EXTRACTIVE ACTIVITIES".

7. ALL STATE BUDGET REVENUE AND EXPENDITURE REPORTS DETAILLED ACCORDING TO THE STATE BUDGET INDEX, MINISTRIES, CENTRAL AGENCIES, AND LOCAL AUTHORITIES SHALL SEND ELECTRONIC DATA FILES TO THE EMAIL ADDRESS [email protected] AND BE RESPONSIBLE FOR THE ACCURACY OF THE REPORTED DATA SENT VIA THE ELECTRONIC DATA FILE, WITHOUT NECESSITY TO PRINT AND SEND PAPER COPIES. EXCEPT FOR THE MINISTRY OF NATIONAL DEFENSE AND THE MINISTRY OF PUBLIC SECURITY, WHICH SHALL PRINT AND SEND PAPER COPIES TO THE MINISTRY OF FINANCE IN ACCORDANCE WITH CONFIDENTIALITY REGULATIONS.

Article 3. Implementation organization:

1. THIS CIRCULAR SHALL TAKE EFFECT 45 DAYS FROM THE DATE OF SIGNATURE. ALL GUIDELINES ON THE STATE BUDGET INDEX AND REPORTING ACCORDING TO THE STATE BUDGET INDEX THAT CONTRADICT THE PROVISIONS OF THIS CIRCULAR SHALL BE ABROGATED.

2. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for further study and specific guidance./.