This Circular stipulates the adjustment and supplementation of accounting codes in the State Budget Accounting System for the 2017 fiscal year. Specifically, this Circular amends certain codes related to national target programs, specific projects, and other areas such as fisheries, forestry, agriculture, health, education, culture, environment, climate change, regional socio-economic development, information technology, and maritime security. This Circular takes effect from January 1, 2017.
Scope of application
Ministries, central agencies, and local authorities
Key points
- Amend codes related to the National Target Program on Sustainable Poverty Reduction and New Rural Development.
- Supplement detailed projects for economic development programs in sustainable fisheries and forestry, agricultural restructuring, health-population, mountainous region education, ethnic minority regions, and difficult regions.
- Adjust accounting codes for areas such as information technology and maritime security.
- Apply from the 2017 budget year and specifically for the project
- Communication and poverty reduction in information
- apply from the 2016 budget year.
🌐 Social impact of this document
- Enhance the management and monitoring of national target programs.
- Facilitate the accounting of funds for specific projects in important sectors of the country.
❓ Frequently asked questions
To which budget year does this Circular apply?
This Circular applies from the 2017 budget year, specifically for code "Project 0025 Communication and Poverty Reduction in Information" under the National Target Program "Sustainable Poverty Reduction Phase 2016-2020," applying from the 2016 budget year.
What responsibilities do ministries, central agencies, and local authorities have in implementing this Circular?
Ministries, central agencies, and local authorities are responsible for guiding, inspecting, and urging subordinate agencies and lower-level units to implement in accordance with the provisions of this Circular.
Full text
CIRCULAR
Amending and supplementing the system of budget classification
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Pursuant to the State Budget Law on June 25, 2015;
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;
At the proposal of the Director General of the State Treasury;
The Minister of Finance issues this Circular to amend and supplement the system of budget classification issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of budget classification and other amending and supplementing documents (hereinafter referred to as Decision No. 33/2008/QĐ-BTC).
Article 1. Amending and supplementing the system of budget classification
1. The name and code of Chapter specified in Appendix No. 01 issued together with Decision No. 33/2008/QĐ-BTC shall be amended as follows:
Chapter 152 “Joint ventures with foreign capital investment” shall be amended to “Entities with foreign capital from 51% to less than 100% of charter capital or having a majority of individual shareholders being foreigners for limited liability companies”.
Chapter 158 “Mixed economy with state participation” shall be amended to “Economic units with state capital from more than 50% to less than 100% of charter capital”.
Chapter 176 “State-owned single-member limited liability companies” shall be amended to “Entities with state capital holding 100% of charter capital (excluding management agencies, Chapters of Groups, and Corporations)”.
Chapter 552 “Joint ventures with foreign capital investment” shall be amended to “Entities with foreign capital from 51% to less than 100% of charter capital or having a majority of individual shareholders being foreigners for limited liability companies”.
Chapter 558 “Mixed economy with state participation” shall be amended to “Economic units with state capital from more than 50% to less than 100% of charter capital”.
Chapter 564 “State-owned single-member limited liability companies” shall be amended to “Entities with state capital holding 100% of charter capital (excluding management agencies, Chapters of Groups, and Corporations)”.
Chapter 758 “Mixed economy with state participation” shall be amended to “Economic units with state capital from more than 50% to less than 100% of charter capital”.
2. The code of Chapter specified in Appendix No. 01 issued together with Decision No. 33/2008/QĐ-BTC shall be supplemented as follows:
Chapter 159 Entities with state capital from 50% of charter capital or less.
Chapter 551 Entities with 100% foreign direct investment in Vietnam.
Chapter 559 Entities with state capital from 50% of charter capital or less.
3. The name and code of Item specified in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC shall be amended as follows:
Item 2100 "Petroleum fees" shall be amended to "Fees in other fields".
Item 2200 “Fees in industry and construction” shall be amended to “Fees in diplomacy”.
Item 2500 “Fees in education and training” shall be amended to “Fees in science and technology”.
4. The sub-item codes specified in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC shall be abolished as follows:
a) Sub-items under Item 2100 Petroleum fees.
Sub-item 2101 Petroleum fees for various types of gasoline.
Sub-item 2102 Diesel fuel fees.
Sub-item 2103 Kerosene fees.
Sub-item 2104 Methylated spirits fees.
Sub-item 2105 Lubricating oil fees.
b) Sub-items under Item 2200 Fees in industry and construction.
Sub-item 2201 State inspection fees for product quality.
Sub-item 2202 Testing fees for product quality, materials, and raw materials.
Sub-item 2203 Construction fees.
Sub-item 2204 Surveying and mapping fees for land administration.
Sub-item 2205 Land use right certification fees.
c) Sub-items under Item 2500 Fees in education and training.
Sub-item 2501 Tuition fees (excluding non-formal education tuition fees).
Sub-item 2502 Examination fees for obtaining qualifications, certificates, and licenses.
Sub-item 2503 Application fees for examinations and recruitment.
d) Sub-items under Item 4900 Other revenues.
Sub-item 4911 Late payment penalties managed by the tax sector.
Sub-item 4912 Late payment penalties managed by the customs sector.
5. The name and code of Sub-item specified in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC shall be amended as follows:
a) Sub-items under Item 1250 Revenue from granting mineral exploitation rights.
Sub-item 1251 "Revenue from granting mineral exploitation rights" shall be amended to "Revenue from granting mineral exploitation rights for permits issued by central authorities".
b) Sub-items under Item 2800 Administrative fees related to property ownership and usage rights.
Sub-item 2802 "Administrative registration fee for automobiles and motorcycles" shall be amended to "Administrative registration fee for automobiles".
c) Sub-items under Item 3600 Revenue from leasing land and water surfaces.
Sub-item 3601 "Annual land lease revenue" shall be amended to "Annual land lease payments".
Sub-item 3602 "Annual water surface lease revenue" shall be amended to "Annual water surface lease payments".
d) Sub-items under Item 4250 Revenue from fines.
Sub-item 4253 "Administrative fines in the tax field implemented by customs authorities" shall be amended to "Administrative fines in the customs field within the authority of customs agencies".
Sub-item 4254 "Administrative fines in the tax field implemented by the Tax Department excluding administrative fines for the Personal Income Tax Law" shall be amended to "Administrative fines in the tax field within the authority of tax agencies (excluding administrative fines for the Personal Income Tax Law)".
6. Supplementing sub-item codes specified in Appendix No. 03 issued together with Decision No. 33/2008/QĐ-BTC (Appendix attached).
7. The program target national code specified in Appendix No. 04, issued together with Decision No. 33/2008/QĐ-BTC shall be amended and supplemented as follows:
a) Amending the program target national code specified in Appendix No. 04, issued together with Decision No. 33/2008/QĐ-BTC, as follows:
Code 0010 "National Target Program on Sustainable Poverty Reduction" shall be amended to "National Target Program on Sustainable Poverty Reduction for the period 2016-2020".
Code 0390 "National Target Program on New Rural Development" shall be amended to "National Target Program on New Rural Development for the period 2016-2020".
b) Supplementing detailed project codes under Code 0010 - National Target Program on Sustainable Poverty Reduction for the period 2016-2020, as follows:
Project Code 0022 Program 30a.
Project Code 0023 Program 135.
Project Code 0024 Supporting production development, livelihood diversification, and poverty reduction model replication in communes outside Programs 30a and 135.
Project Code 0025 Communication and poverty reduction in information.
Project Code 0026 Enhancing capacity and monitoring the implementation of the Program.
c) Supplementing detailed tracking codes for Projects under Code 0390 - National Target Program on New Rural Development for the period 2016-2020 as follows:
Project Code 0392 Planning for new rural development.
Project Code 0393 Developing socio-economic infrastructure.
Project Code 0394 Contents related to vocational training for rural laborers, cadre training for cooperatives serving production development linked with agricultural restructuring, economic structure transformation in rural areas, and increasing income for people.
Project Code 0395 Contents related to supporting production development linked with agricultural restructuring, economic structure transformation in rural areas, and increasing income for people.
Project Code 0396 Poverty reduction and social security.
Project Code 0397 Developing education in rural areas.
Project Code 0398 Developing primary healthcare, improving the quality of health care services for rural residents.
Project Code 0401 Improving the quality of cultural life for rural residents.
Project Code 0402 Environmental sanitation in rural areas, addressing, treating pollution, and improving the environment in craft villages.
Project Code 0403 Enhancing the quality and role of Party organizations, administrative bodies, and political-social organizations in building new rural areas; improving and enhancing the quality of public administrative services; ensuring and strengthening access to law for the people.
Project Code 0404 Maintaining national defense, security, and social order in rural areas.
Project Code 0405 Enhancing capacity for new rural area construction and supervising the implementation of the Program; communication about new rural area construction.
8. The Program target code issued pursuant to Resolution No. 73/NQ-CP dated August 26, 2016 of the Government approving the investment orientation of the Program targets for the period 2016-2020, accompanied by a detailed code "Other Projects, Objectives" specified in Appendix No. 04, promulgated together with Decision No. 33/2008/QD-BTC, is supplemented to account for allocated funds while awaiting competent authority's decision on specific projects, as follows:
a) Program target code 0610 Sustainable Economic Development Program for Aquaculture. Detailed code:
Project 0619 Other Projects, Objectives.
b) Program target code 0620 Sustainable Forestry Development Program. Detailed code:
Project 0629 Other Projects, Objectives.
c) Program target code 0630 Economic Restructuring Program for Agriculture and Disaster Risk Reduction, Stabilizing Livelihoods. Detailed code:
Project 0639 Other Projects, Objectives.
d) Program target code 0640 Health and Population Program. Detailed code:
Project 0649 Other Projects, Objectives.
đ) Program target code 0650 Local Healthcare System Development Investment Program. Detailed code:
Project 0659 Other Projects, Objectives.
e) Program target code 0660 Traffic Safety Assurance, Fire Prevention and Control, Crime Prevention and Drug Control Program. Detailed code:
Project 0669 Other Projects, Objectives.
g) Program target code 0670 National Defense Industry Implementation Program based on Resolution 06-NQ/TW of the Politburo (referred to as CNQP-06/BCT). Detailed code:
Project 0679 Other Projects, Objectives.
h) Program target code 0680 National Defense and Security Program in Key Areas. Detailed code:
Project 0689 Other Projects, Objectives.
i) Program target code 0690 Education Program for Mountainous Areas, Ethnic Minority Areas, and Difficult Areas. Detailed code:
Project 0699 Other Projects, Objectives.
k) Program target code 0700 Vocational Education, Employment, and Occupational Safety Program. Detailed code:
Project 0709 Other Projects, Objectives.
l) Program target code 0710 Social Assistance System Development Program. Detailed code:
Project 0719 Other Projects, Objectives.
m) Program target code 0720 Cultural Development Program. Detailed code:
Project 0729 Other Projects, Objectives.
n) Program target code 0730 Comprehensive Pollution Source Management Program for Public Welfare Facilities. Detailed code:
Project 0739 Other Projects, Objectives.
o) Program target code 0740 Climate Change Response and Green Growth Program. Detailed code:
Project 0749 Other Projects, Objectives.
p) Program target code 0750 Economic and Social Development Program for Regions. Detailed code:
Project 0759 Other Projects, Objectives.
q) Program target code 0760 Official Development Assistance Matching Fund Support Program for Localities. Detailed code:
Project 0769 Other Projects, Objectives.
r) Program target code 0770 Rural, Mountainous, and Island Power Supply Program. Detailed code:
Project 0779 Other Projects, Objectives.
s) Program target code 0780 Coastal Economic Zone, Border Gate Economic Zone, Industrial Park, Industrial Cluster, High-Tech Park, and High-Tech Agricultural Park Infrastructure Investment Program. Detailed code:
Project 0789 Other Projects, Objectives.
t) Program target code 0790 Tourism Infrastructure Development Program. Detailed code:
Project 0799 Other Projects, Objectives.
u) Program target code 0800 Information Technology Program. Detailed code:
Project 0809 Other Projects, Objectives.
v) Program target code 0810 East Sea - Islands Program for National Defense and Security on Sea and Islands during the Period 2016-2020. Detailed code:
Project 0819 Other Projects, Objectives.
Article 2. Implementation
Ministries, central agencies, and localities are responsible for guiding, inspecting, and urging subordinate agencies and lower levels to implement according to this Circular. In the process of implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for research and specific guidance.
Article 3. Effectiveness
This Circular takes effect from January 1, 2017 and shall be applied from the 2017 fiscal year. For the code "Project 0025 Communication and Information Poverty Reduction" under the National Target Program "Sustainable Poverty Reduction for the 2016-2020 period," it shall be applied from the 2016 fiscal year./.
DEPUTY MINISTER
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