Decision No. 280/1997/QD-BTC-NSNN on the issuance of the State Budget Index System

Pursuant to …;

On the issuance of the State budget classification system

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THE MINISTER OF FINANCE

Pursuant to the State Budget Law promulgated by Decree No. 47/L-CTN dated April 3, 1996 of the President of the Socialist Republic of Vietnam;

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the decentralization of management, preparation, implementation, and settlement of the state budget;;

Decree No. Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, authorities, and responsibilities for state management of Ministries and ministerial-level agencies;

Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, authorities, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the State Budget Department.

Pursuant to …;:

Article 1. We hereby issue the State Budget Classification System to replace the State Budget Classification System issued pursuant to Decision No. 1207/TC/QĐ/NSNN dated December 15, 1996 for use in preparing budgets, implementing, and reporting on revenue and expenditure settlements of the state budget. The State Budget Classification System includes:

- Code number of Chapter categories.

- Code number of Type and Clause categories.

- Code number of Group and Subgroup categories.

- Code number of Item and Subitem categories.

- Code number of provisional receipts and payments outside the state budget.

- Code number of provinces and centrally governed cities.

Article 2. This Decision takes effect from January 1, 1997. Any revenues and expenditures of the state budget arising from January 1, 1997 that have been recorded under Chapters, Types, Clauses, Groups, Subgroups, Items, and Subitems of the State Budget Classification System issued pursuant to Decision No. 1207/QĐ/NSNN must be adjusted to the Chapters, Types, Clauses, Groups, Subgroups, Items, and Subitems of the State Budget Classification System issued pursuant to this Decision. All previous regulations and guidelines concerning the State Budget Classification System that conflict with this Decision are hereby abolished.

Article 3. Agencies under the National Assembly, Ministries, ministerial-level agencies, government agencies, central Party and mass organizations, and People's Committees of provinces and centrally governed cities shall be responsible for directing, implementing, and guiding the execution of this Decision.

Article 4. The Director of the State Budget Department, the Head of the Ministry's Office, and the Heads of units directly and indirectly subordinate to the Ministry shall be responsible for guiding and organizing the implementation of this Decision./.