Circular No. 26/2010/TT-BTC amends and supplements the State Budget Catalogue. This document applies to the Ministry of Finance and related agencies involved in state budget management.
적용 범위
The Ministry of Finance and related agencies involved in state budget management.
핵심 사항
- Supplement Chapter codes for the Vietnam Military Telecommunications Group, Vietnam Construction Industry Corporation, and Song Da Corporation.
- Amend the name and code of Chapter for Vietnam Chemicals Corporation, Vietnam Cement Corporation, and Vietnam Urban-Rural Development Investment Corporation.
- Supplement Clause 356 to reflect revenue and expenditure transfers between budget levels for balancing purposes.
- Amend the name and accounting content of some Sub-items in Section 1000 - Personal Income Tax.
- Supplement Section code 1758 for Domestic Beer Products.
- Repeal Sub-items related to taxes from foreign workers' salaries and wages and amend the names of some other Sub-items.
🌐 이 문서의 사회적 영향
- Positive impact: Improve state budget management through the supplementation and amendment of the state budget catalogue.
- Negative impact: May cause difficulties for agencies and organizations during the adjustment of financial plans.
❓ 자주 묻는 질문
Which Chapter codes has the Ministry of Finance supplemented?
The Ministry of Finance has supplemented Chapter code 177 for the Vietnam Military Telecommunications Group, Chapter code 178 for the Vietnam Construction Industry Corporation, and Chapter code 179 for the Song Da Corporation.
Which Clause has been amended?
Clause 346 has been amended to be renamed as 'Relationships between budget levels for targeted balancing'.
Which Sub-item in Section 1000 - Personal Income Tax has been repealed?
Sub-items 1002, 1011, and 1013 in Section 1000 - Personal Income Tax have been repealed.
Which Section has been newly supplemented?
The newly supplemented Sections are Section 0012 - Advance Payments from Higher Level Budgets and National Target Programs with codes 0350 and 0351.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
전문
CIRCULAR
Article 1. Supplementing code numbers and amending names of Chapters as follows:
1. Supplementing code number of Chapter:
a) Supplementing code number 177: Military Telecommunications Group.
b) Supplementing code number 178: Vietnam Construction Industry Corporation.
c) Supplementing code number 179: Song Da Corporation.
2. Amending name of Chapter code:
a) Amending name of Chapter 125: "Vietnam Chemicals Corporation" to "Vietnam Chemicals Group".
b) Amending name of Chapter 138: "Vietnam Cement Corporation" to "Vietnam Cement Industry Corporation".
c) Amending name of Chapter 170: "Investment and Development Corporation of Housing and Urban Areas" to "Housing and Urban Development Group".
Article 2. Supplementing code numbers and amending content of economic sector accounting (Type, Clause) as follows:
1. Supplementing Clause 356: Relations between levels of budget regarding balance adjustment.
Clause 356 is used to reflect revenue and expenditure transfers between levels of budget regarding balance adjustment.
2. Amending name and content of Clause 346: Relations between levels of budget, to name with content: Relations between levels of budget regarding targeted supplementation.
Article 3. Supplementing and amending code numbers of Item, Sub-item of state budget revenue and expenditure as follows:
1. Amending the Sub-items of Item 1000 - Personal Income Tax, as follows:
a) Abolishing the Sub-items:
- Abolishing Sub-item 1002 - Personal income tax from salaries and wages of foreign workers in Vietnam.
- Abolishing Sub-item 1011 - Personal income tax from franchise fees.
- Abolishing Sub-item 1013 - Personal income tax from gifts and donations.
b) Amending names of the Sub-items:
- Amending name of Sub-item 1001 "Personal income tax from salaries and wages of Vietnamese workers" to "Personal income tax from salaries and wages".
- Amending name of Sub-item 1006 "Personal income tax from transfer of real estate" to "Personal income tax from transfer of real estate, inheritance and gifts of real estate".
- Amending name of Sub-item 1008 "Personal income tax from copyright" to "Personal income tax from copyright and franchise fees".
- Amending name of Sub-item 1012 "Personal income tax from inheritance" to "Personal income tax from inheritance, gifts and donations other than real estate".
2. Supplementing content of Item 1350 - Land Transfer Tax, as follows: Revenue from overdue land transfer tax shall be accounted for under Item 1350 - Land Transfer Tax.
3. Amending and supplementing Item 1750 - Special Consumption Tax as follows:
a) Amending name and content of Sub-item 1754 "Domestic alcohol and beer products" to "Domestic alcohol products".
b) Supplementing Sub-item 1758: Domestic beer products.
4. Supplementing Sub-item code 3706 - Additional levy on oil and gas.
5. Supplementing Sub-item code 4908 - Revenue from refined petroleum product regulation.
6. Abolishing Sub-item and amending content of Item 6350 - Expenditure for current village, commune, and ward cadres, as follows:
a) Abolishing Sub-item 6351 and Sub-item 6352.
b) Expenditures for salaries and allowances of dedicated staff and civil servants at the commune level shall be accounted for under corresponding Sub-items of Item 6000 "Salaries" and Item 6100 "Allowances" according to the specific content of salary and allowance expenditures.
7. Supplementing Item code 0012 - Advance payment from higher-level budget.
Article 4. Supplementing code numbers of National Target Programs:
1. Code number 0350 - National Target Program on Response to Climate Change.
2. Code number 0351 - Projects on Response to Climate Change.
Article 5. Implementation organization:
1. This Circular shall take effect 45 days from the date of signature.
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./.
DEPUTY MINISTER
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