Circular No. 324/2014/TT-BTC on the system of budget classification of the State

 

CIRCULAR

REGULATIONS ON THE SYSTEM OF THE STATE BUDGET INDEXES

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

At the proposal of the General Director of the State Treasury;

The Minister of Finance issues this Circular on the System of State Budget Indexes.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the System of State Budget Indexes applicable in the preparation of budget estimates; decisions, allocation, and assignment of budget estimates; implementation, accounting, and settlement of state budget revenues and expenditures, including: Chapter; Type, Item; Section, Subsection; National Programs, Objectives, and Projects; State Budget Sources; Levels of the State Budget.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Authorities responsible for managing state budget revenues and expenditures at all levels.

b) Budget estimate units, state budget using units.

c) Relevant agencies, organizations, and units.

Article 2. Classification of State Budget Indexes according to "Chapter"

1. Content of classification

Chapter is used to classify state budget revenues and expenditures based on the organizational system of agencies and organizations directly under one level of government (referred to collectively as the supervisory agency) that are organized to manage their own budgets. Each level of budget allocates a special Chapter (Other Budget Relationships) to reflect state budget revenues and expenditures not included in the assigned budget estimates for agencies and organizations.

2. Coding of classification content

a) Chapters are coded with three digits according to each level of management: For central agencies, codes from 001 to 399; for provincial agencies, codes from 400 to 599; for district agencies, codes from 600 to 799; for commune agencies, codes from 800 to 989.

b) Arrangement method

For supervisory agencies or economic units, separate codes are allocated for each supervisory agency or economic unit; subordinate units of the supervisory agency (or subordinate units of higher-level economic units) use the Chapter code of the supervisory agency (higher-level economic unit).

For independent economic units or individuals with similar characteristics, a common Chapter code is allocated for these units.

3. Accounting principles

a) State budget revenues are accounted for according to the Chapter of the managing unit and have the obligation to pay into the state budget; state budget expenditures of budget-using units and investment projects are accounted for according to the Chapter of the supervisory agency. Based on the range of the Chapter code, the corresponding level of management is determined.

b) Delegation cases

- In the case where an agency or unit is authorized by the revenue collection agency to collect and account for revenues according to the Chapter of the authorizing agency. Specifically, revenues collected by tax authorities and customs authorities are accounted for under the payer's Chapter.

- In the case where an agency or unit uses funds delegated by another agency, it accounts for expenditures according to the Chapter of the delegating agency.

4. List of Chapter codes

The list of Chapter codes is detailed in Appendix I attached to this Circular. The Department of Finance guides the application of Chapter codes in accordance with local organizational realities and does not issue different codes from those specified in this Circular.

Article 3. Classification of State Budget Indexes according to "Type, Item"

1. Content of classification

a) Type is used to classify state budget expenditures according to the budget expenditure fields prescribed in Articles 36 and 38 of the State Budget Law.

b) Item is a detailed classification of Type, used to classify state budget expenditures according to national economic sectors approved by competent authorities.

2. Coding of classification content

a) Types are coded with three digits, with even leaf numbers every ten values, with a gap of thirty values between each Type. Special Types for economic activities are sixty values.

b) Items are coded with three digits, with single-digit values from 1 to 9 immediately following the Type code.

3. Accounting principles

Allocation of state budget estimates according to Type and Item should be consistent with the content of the assigned budget estimates. In the case of a project with multiple functions, the main function of the project is used to determine the appropriate Type and Item.

When accounting for state budget expenditures, only the Item code is recorded according to the classification content, based on the Item code to determine the state budget expenditure belonging to the corresponding Type. Specifically as follows:

a) Defense Type (code 010)

To reflect and account for capital and recurrent expenditures for defense activities of central and local specialized units according to the division of responsibilities; excluding expenditures for civilian defense work of agencies and units outside the central and local specialized forces reflected in the corresponding activity areas of each agency and unit.

b) Security and Social Order Type (code 040)

To reflect and account for capital and recurrent expenditures for security and social order activities of central and local specialized units according to the division of responsibilities; excluding expenditures for security and social order work at agencies and units outside the central and local specialized forces reflected in the corresponding activity areas of each agency and unit.

c) Education and Training and Vocational Training Type (code 070)

To reflect and account for capital and recurrent expenditures for education and training and vocational training activities as follows:

- Education and Training:

+ Expenditures for education and training activities include preschool education; primary education; lower secondary education; upper secondary education; vocational education and continuing education in vocational training centers; higher education, postgraduate education, talent discovery and training to supplement scientific and technological human resources; domestic training; overseas training; retraining and other professional training for cadres, civil servants, and public officials (including overseas training); other tasks serving education and training.

+ State budget expenditures for education and training activities include capital and recurrent expenditures for building and renovating schools, improving training facilities, office buildings, learning equipment; expenditures for the operation of educational institutions according to prescribed regulations.

Excludes: Budget expenditure for state management activities of the Ministry of Education, Department of Education and Training, District Education and Training Office; training, upgrading, and enhancing professional expertise in science and technology for the workforce according to the Law on Science and Technology; budget expenditure for scientific research activities aimed at developing education and training.

- Vocational Education:

+ Budget expenditure for vocational education activities within the national education system, including training programs at the primary, intermediate, and college levels, as well as other vocational training programs for workers, conducted through regular and continuous training forms.

+ State budget expenditure for vocational education activities includes investment and recurrent expenditures for constructing and renovating vocational education facilities, equipping learning tools; operational expenses of vocational education institutions as prescribed.

Excludes: Budget expenditure for state management activities of the General Directorate of Vocational Training; budget expenditure for scientific research activities aimed at developing vocational training.

d) Category Science and Technology (code 100)

- To reflect and account for budget expenditure on research, application, and deployment, transfer of applications in natural sciences and engineering, social sciences and humanities, and other sciences and technologies. Includes training and upgrading professional expertise in science and technology for the workforce according to the Law on Science and Technology.

- State budget expenditure for science and technology activities includes investment and recurrent expenditures to serve research, application, and deployment, transfer of applications in natural sciences and engineering, social sciences and humanities, and other sciences and technologies. Includes expenditures to serve training, upgrading, and enhancing professional expertise in science and technology for the workforce according to the Law on Science and Technology.

Excludes: Budget expenditure for state management activities of the Ministry of Science and Technology, Department of Science and Technology; budget expenditure for higher education and postgraduate training activities, including talent discovery and training to supplement the workforce in science and technology according to the Higher Education Law; budget expenditure for vocational education activities (primary, intermediate, and college levels) according to the Vocational Education Law.

đ) Category Health, Population, and Family (code 130)

- To reflect and account for budget expenditure on preventive health care, medical examination, treatment, financial support for purchasing health insurance cards for eligible groups according to the Health Insurance Law, food safety, and other health-related activities, population, and family.

- State budget expenditure for health, population, and family activities includes investment and recurrent expenditures to serve preventive health care, medical examination, treatment, financial support for purchasing health insurance cards for eligible groups, food safety, and other health-related activities, population, and family.

Excludes: Budget expenditure for state management activities of the Ministry of Health, Department of Health, District Health Office; budget expenditure for training activities; budget expenditure for applied scientific research and experimental development activities in health and human health; environmental treatment costs.

e) Category Culture and Information (code 160)

- To reflect and account for budget expenditure on cultural, artistic, information, communication, and press activities.

- State budget expenditure includes investment and recurrent expenditures for cultural and information activities to serve cultural and information-related activities.

Excludes: Budget expenditure for state management activities of the Ministry of Culture, Sports and Tourism, Ministry of Information and Communications, Department of Culture, Sports and Tourism, Department of Information and Communications, Cultural Office; budget expenditure for navigation, airway, broadcasting, and telecommunication systems; science and technology, and training activities.

g) Category Broadcasting, Television, and News Agency (code 190)

- To reflect and account for budget expenditure on broadcasting, television, and news agency activities.

- State budget expenditure includes investment and recurrent expenditures for broadcasting, television, and news agency activities.

Excludes: Budget expenditure for training activities; budget expenditure for scientific research and technology development activities.

h) Category Physical Education and Sports (code 220)

- To reflect and account for budget expenditure on activities providing physical education and sports services and developing policies related to physical education and sports; managing or supporting sports activities.

- State budget expenditure for physical education and sports activities includes investment and recurrent expenditures for constructing and renovating sports stadiums, sports centers, gymnasiums, purchasing training equipment, costs for high-performance athlete training, athlete support costs, and related policies and benefits.

Excludes: Budget expenditure for state management activities at the Ministry of Culture, Sports and Tourism, Department of Culture, Sports and Tourism, Cultural Office; budget expenditure for training activities; budget expenditure for scientific research and sports development activities.

i) Category Environmental Protection (code 250)

- To reflect and account for budget expenditure on environmental investigation, monitoring, and analysis; solid, liquid, and gas waste management; nature conservation and biodiversity; climate change response; and other environmental protection activities.

- State budget expenditure for environmental protection activities includes investment and recurrent expenditures for environmental investigation, monitoring, and analysis; solid, liquid, and gas waste management; nature conservation and biodiversity; climate change response; and other environmental protection activities.

Excludes: Budget expenditure for state management activities at the Ministry of Natural Resources and Environment, Department of Natural Resources and Environment, District Natural Resources and Environment Office; budget expenditure for training activities; scientific research activities.

k) Type Economic Activities (code 280)

- To reflect and account for expenditures on activities aimed at serving and supporting production and business operations in economic sectors such as agriculture, forestry, water conservancy, aquaculture, commerce and industry, transportation, information technology, tourism, national reserve activities, natural resources, and other economic activities.

 - State budget expenditures for economic activities include investment and recurrent expenditures to serve and support production and business operations in economic sectors such as agriculture, commerce and industry, transportation, information technology, tourism, national reserve activities, natural resources, and other economic activities.

Excluded: State budget expenditures for state management activities at central and local administrative agencies; state budget expenditures for training activities; state budget expenditures for scientific research activities.

l) Type Activities of State Administrative Agencies, Party, and Social Organizations (code 340)

- To reflect and account for expenditures on activities of state administrative agencies; activities of the Communist Party of Vietnam; activities of political-social organizations; support for activities of political-social-professional organizations, social organizations, social-professional organizations, professional organizations, and other mass organizations as prescribed; other state management activities.

- State budget expenditures include investment and recurrent expenditures for the activities of state administrative agencies, the Party, and mass organizations to serve state management activities; activities of the Communist Party of Vietnam; activities of political-social organizations; expenditures to support activities of political-social-professional organizations, social organizations, social-professional organizations, professional organizations, and other mass organizations as prescribed; state budget expenditures for other state management activities.

Excluded: State budget expenditures for training activities; state budget expenditures for scientific research activities; economic activity expenditures.

m) Type Social Security (code 370)

- To reflect and account for expenditures on activities aimed at ensuring social security and implementing social security policies including: policies and activities for persons with meritorious service to the revolution; activities for protecting and caring for children; pensions and social insurance benefits for recipients funded by the state budget; policies and activities for other social assistance beneficiaries and other groups.

- State budget expenditures include investment and recurrent expenditures for social security activities to serve social security activities and implement social security policies: policies and activities for persons with meritorious service to the revolution; activities for protecting and caring for children; pensions and social insurance benefits for recipients funded by the state budget; policies and activities for other social assistance beneficiaries and other groups.

Excluded: State budget expenditures for state management activities at the Ministry of Labor, Invalids and Social Affairs, Department of Labor, Invalids and Social Affairs, and Sub-department of Labor, Invalids and Social Affairs; state budget expenditures for training activities; state budget expenditures for scientific research activities in the field of social security.

n) Type Finance and Others (code 400)

To reflect and account for expenditures on financial activities and others such as interest payments, fees, and other loan-related expenditures, aid, national reserve expenditures, investments, state loans, financial reserve fund replenishments, support for higher-level units located in the area, and other state budget expenditures.

o) Type Transfer and Source Allocation (code 430)

To reflect and account for expenditures on transfers between levels and allocations to subsequent years such as balancing supplements to lower-level budgets, targeted supplements to lower-level budgets, payments to higher-level budgets, source allocations to subsequent years, support to other regions as prescribed, budget reserves, and other budget expenditure tasks.

4. The detailed list of Type and Item codes is specified in Appendix II attached to this Circular.

Article 4. Classification of the State budget index according to "Item and Sub-item"

1. Content of classification

a) Item is used to classify revenue and expenditure items of the State budget based on economic content according to State budget revenue and expenditure policies.

Items with similar characteristics according to management requirements are grouped into Sub-groups.

Sub-groups with similar characteristics according to management requirements are grouped into Groups.

b) Sub-item is a detailed classification of Item, used to classify revenue and expenditure items of the State budget in detail according to management objects within each Item.

2. Coding of classification content

a) Item is coded with 4 characters, including even values in tens, comprising Items within balance and Items outside balance.

- Items within balance include: Revenue Item, Expenditure Item of the State budget, and Item for transferring sources between budget years.

- Items outside balance include: Borrowing Item and Principal Repayment Item of the State budget, Provisional Revenue Item, and Provisional Expenditure Item.

b) Sub-item is coded with 4 characters, including values with units from 1 to 9, where the value 9 at the end of the range of the Item indicates a different sub-item (recorded when specific guidance is provided). Revenue and Expenditure Sub-items are arranged within 50 consecutive values following the corresponding Revenue and Expenditure Item in balance. For Borrowing and Principal Repayment Items, the interval is 20 values.

3. Accounting principles

When recording revenue and expenditure of the State budget, only record the Sub-item code according to the economic content of the revenue and expenditure items of the State budget. Based on the Sub-item code, determine the revenue and expenditure item of the State budget belonging to the corresponding Item.

4. The list of Item and Sub-item codes is detailed in Appendix III issued together with this Circular.

Article 5. Classification of the State budget index according to "Programs, Objectives, and National Projects"

1. Content of classification

a) Programs, Objectives, and National Projects are classified based on the tasks of State budget expenditures for national programs, objectives, and projects and other tasks of expenditure that need to be monitored separately.

b) Tasks of expenditure that need to be monitored separately include both international donor-supported programs and projects and provincial programs, objectives, and projects decided to have implementation periods of five years or more, wide scope, and large funding.

2. Coding of classification content

a) Programs, Objectives, and National Projects are coded with 4 characters, including even values in tens. National programs, objectives, and projects are detailed according to sub-programs, tasks, and projects under each program, objective, and project, coded with 4 consecutive characters following the program, objective, and project code.

b) Arrangement method

- For programs, objectives, and national projects decided by the Central Government: Use codes with values from 0001 to 4999; the interval between programs and objectives is 20 values. Specifically, the National Key Science Program (Code 0210) has 40 values. For the 21 programs and objectives issued according to Resolution No. 1023/NQ-UBTVQH13 dated August 28, 2015; the program and objective to handle Agent Orange/Dioxin; gender equality and women's advancement activities are 10 values.

- For programs and objectives decided by localities: Use codes with values from 5000 to 9989; the interval between programs and objectives is 10 values. For localities requiring separate management and accounting of programs and objectives decided by localities: The Department of Finance shall submit specific documents (accompanied by the Decision of the competent authority issuing the locality’s program and objective) to the Ministry of Finance (State Treasury) to determine specific codes and notify the locality for implementation.

3. Accounting principles

a) When recording State budget expenditures for programs, objectives, and national projects, only record according to the sub-program, task, and project codes; based on the codes of sub-programs, tasks, and projects, compile information on total State budget expenditures for the entire program and objective.

For State budget expenditures not belonging to programs, objectives, and national projects, they should not be recorded according to the program, objective, and project codes.

b) In cases where localities allocate local budget resources to implement central government-decided programs, objectives, and national projects, they must record according to the central government-decided program, objective, and project codes (not according to the locality-decided program and objective codes).

4. The list of program, objective, and national project codes is detailed in Appendix IV issued together with this Circular.

Article 6. Classification of the State Budget Indexes according to "Sources of the State Budget"

1. Content of classification

The sources of the State Budget are determined based on the budget estimates assigned by the Prime Minister, the Chairman of the People's Committee to budgetary units (including supplementary or recovery during the budget execution process) in accordance with the State Budget Law, classified based on their origin, including domestic sources and foreign sources, specifically:

a) Foreign sources are foreign funds for specific purposes and locations as committed by the donor and foreign lending institutions in agreements signed with competent authorities of Vietnam.

b) Domestic sources include all remaining funds, including foreign funds not designated for specific purposes and uses, which are considered domestic funds and recorded under domestic source codes.

2. Coding of classification content

The sources of the State Budget are coded with two digits, wherein:

- Domestic funds: Code number 01

- Foreign funds: Code number 50

Detailed codes of domestic source funds and foreign source funds are stipulated in the state accounting system applied to the Budget Management Information System and Treasury Operations (TABMIS).

3. Accounting principles

For domestic source codes, regular expenditures are recorded using expenditure nature codes; investment expenditures are recorded using investment fund codes. The Ministry of Finance supplements the list and provides detailed guidance for recording down to each investment and regular fund in the state budget accounting system.

Article 7. Classification of the State Budget Indexes according to "Levels of the State Budget"

1. Content of classification

a) The budget level is classified based on the分级预算管理权限，根据《预算法》的规定，对每一级政府的预算收支进行核算。

b) Budget levels include: Central budget, provincial budget, county budget, and commune budget.

2. Coding of classification content

a) Central budget: Defined as number 1.

b) Provincial budget: Defined as number 2.

c) County budget: Defined as number 3.

d) Commune budget: Defined as number 4.

3. Accounting principles

a) Regarding State Budget revenue

Units depositing revenue into the State Budget do not record the budget level code. Based on the authority's regulations on the division of budget revenue sources, the State Treasury records the revenue according to each budget level into the state budget accounting system.

b) Regarding State Budget expenditure

When issuing budget expenditure vouchers (budget withdrawal forms or payment orders, other budget expenditure vouchers), agencies and units responsible for budget allocation must clearly indicate which budget level the expenditure belongs to. On this basis, the State Treasury records the expenditure code according to the corresponding budget level into the state budget accounting system.

Article 8. Implementation clause

1. This Circular takes effect from February 4, 2017, applicable from the 2017 fiscal year, specifically as follows:

a) For the 2017 fiscal year, it shall be implemented in accordance with Decision No. 33/2008/QD-BTC and subsequent amendments and supplements. The conversion of industry and investment sector accounting codes according to Decision No. 40/2015/QD-TTg and state budget expenditure sectors according to the State Budget Law No. 83/2016/QH13 to the new mission expenditure code list for the 2017 fiscal year will be carried out according to Conversion Table No. 01/BCĐ attached to this Circular. The mission expenditure codes issued together with Decision No. 63/2008/QD-BTC dated August 1, 2008, of the Minister of Finance will expire from the 2017 fiscal year.

b) From the 2018 fiscal year onwards, it shall be uniformly implemented in accordance with this Circular. The conversion of industry and investment sector accounting codes according to Decision No. 40/2015/QD-TTg and state budget expenditure sectors according to the State Budget Law No. 83/2016/QH13 to the new mission expenditure code list will be carried out according to Conversion Table No. 02/BCĐ attached to this Circular.

3. This Circular replaces Decision No. 33/2008/QD-BTC dated June 2, 2008, of the Minister of Finance and subsequent supplementary and amended Circulars: No. 136/2009/TT-BTC dated July 2, 2009, No. 69/2009/TT-BTC dated April 3, 2009, No. 223/2009/TT-BTC dated November 25, 2009, No. 26/2010/TT-BTC dated February 25, 2010, No. 143/2010/TT-BTC dated September 22, 2010, No. 198/2010/TT-BTC dated December 8, 2010, No. 30/2011/TT-BTC dated March 2, 2011, No. 57/2011/TT-BTC dated May 5, 2011, No. 144/2011/TT-BTC dated October 21, 2011, No. 110/2012/TT-BTC dated July 3, 2012, No. 217/2012/TT-BTC dated December 17, 2012, No. 97/2013/TT-BTC dated July 23, 2013, No. 192/2014/TT-BTC dated December 12, 2014, No. 56/2016/TT-BTC dated March 25, 2016, No. 300/2016/TT-BTC dated November 15, 2016; Decision No. 54/QD-BTC dated January 12, 2011; Circular No. 7472/BTC-NSNN dated June 10, 2010 regarding the issuance of codes for programs and projects of the Ministry of Education and Training, Circular No. 7423/BTC-NSNN dated June 5, 2014 regarding the issuance of project codes for the Ministry of Education and Training from the date of effectiveness as stipulated in Clause 1, Article 8 of this Circular. Specifically, the codes issued by the Ministry of Finance for the program "Handling Agent Orange/Dioxin Contamination" as stipulated in Circular No. 147/2013/TT-BTC dated October 23, 2013 and "Gender Equality and Women's Advancement Activities" as stipulated in Circular No. 104/2014/TT-BTC dated August 7, 2014 of the Ministry of Finance; codes for programs, objectives, and projects decided by localities that have been issued by the Ministry of Finance can continue to use the previously issued codes.

Article 9. Implementation Organization

The State Budget Index System is uniformly defined nationwide.

The transition of balances from old State Budget Index codes to the new codes issued in this Circular ensures full information reflection without altering the economic content of the balances. The Ministry of Finance will issue separate guidelines for the conversion table (mapping).

Ministries, ministerial-level agencies, government agencies, central-level mass organizations, and provincial and centrally-administered city People's Committees are responsible for directing, implementing, and guiding subordinate units to implement this Circular.

The Director-General of the State Treasury, the Director of the Ministry's Office, and the heads of units under and affiliated with the Ministry of Finance are responsible for guiding and organizing the implementation of this Circular./.