Decision No. 280/TC-QĐ-NSNN on the issuance of the State budget index system

Pursuant to …;

Regarding the issuance of the state budget classification system

THE MINISTER OF FINANCE

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

Pursuant to the Government's Decree No. 87/CP dated December 19, 1996 detailing the分级翻译如下

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

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

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

DECISION:

Article 1.- The National Budget Classification System is hereby promulgated to replace the National Budget Classification System issued pursuant to Decision No. 1207/TC/QĐ/NSNN dated December 15, 1996 for use in budget preparation, implementation, and final account reporting. The National Budget Classification System includes:

Chapter code.

Category code, Clause code.

Group code, Subgroup code.

Item code, Subitem code.

Code for temporary receipts and expenditures outside the budget.

Province and centrally-administered city codes.

Article 2.- This Decision shall take effect from January 1, 1997. All national budget revenues and expenditures arising from January 1, 1997 that have been recorded under the Chapters, Categories, Clauses, Groups, Subgroups, Items, and Subitems of the National Budget Classification System issued pursuant to Decision No. 1207/QĐ/NSNN must be adjusted to the Chapters, Categories, Clauses, Groups, Subgroups, Items, and Subitems of the National Budget Classification System issued pursuant to this Decision. Any previous regulations and guidelines concerning the National 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 provincial People's Committees are responsible for directing, implementing, and guiding the application 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 are responsible for guiding and organizing the implementation of this Decision./.