Circular No. 324/2016/TT-BTC on the State Budget Classification System

CIRCULAR
Regulations on the System of State Budget Indexes

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Pursuant to the State Budget Law 25/6/2015;

Pursuant to the Government's Decree No. 163/2016/ND-CP dated December 21, 2016 detailing 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 regulating 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 regulates the System of State Budget Indexes applicable in budget preparation work; decision-making, allocation, and assignment of budgets; execution, 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.

Article 2. Scope of Application

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

b) Budgetary units, state budget using units.

c) Relevant agencies, organizations, and units.

Article 2. Classification of State Budget Indexes by "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 supervising agency) that are organized to manage their own budgets. Each level of the budget allocates a special Chapter (Other Relationships of the Budget) to reflect budget revenues and expenditures not included in the assigned budget for agencies and organizations.

2. Coding of Classification Content

b) Arrangement Method

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

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

3. Accounting Principles

b) Delegation Cases

- In cases where agencies or units are delegated by revenue collection agencies to collect and account for revenues according to the Chapter of the delegating agency. Specifically, revenues collected by tax authorities or customs authorities are accounted for under the Chapter of the payer.

- In cases where agencies or units use funds delegated by other agencies, they account for expenditures according to the Chapter of the delegating agency.

4. List of Chapter Codes

The detailed list of Chapter codes is specified in Appendix I attached to this Circular. Provincial Departments of Finance guide the application of Chapter codes within their jurisdiction to align with local organizational realities; they shall not issue different codes from those stipulated in this Circular.

Article 3. Classification of the State budget index according to "Type, Item"

1. Content of Classification

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

b) Item is a detailed classification of Type, used to classify State budget expenditure items according to the national economic sectors approved by the competent authority.

2. Coding of Classification Content

a) Type is coded with three characters, with even leaf values in tens, the gap between Types being 30 values. Specifically, the Type for economic activities is 60 values.

b) Item is coded with three characters, with unit values from 1 to 9 immediately following the code of each corresponding Type.

3. Accounting Principles

Accounting and allocating the State budget estimate according to Type and Item must be consistent with the content of the assigned estimate. In cases where a project has multiple functions, the main function of the project shall be the basis for determining the appropriate Type and Item.

When accounting for State budget expenditure, only the Item code should be accounted for according to the classification content, using the Item code to determine the State budget expenditure item belonging to the corresponding Type. Specifically, as follows:

a) National Defense Type (code 010)

To reflect and account for investment and recurrent expenditures for national defense activities of central and local specialized units according to the分级体系，不包括各级机关、单位外的非专业力量的民兵自卫工作支出，该支出已在各相应领域活动中的各机关、单位中反映。

b) Security and Social Order Type (code 040)

To reflect and account for investment and recurrent expenditures for security and social order activities of central and local specialized units according to the分级体系，不包括各级机关、单位外的非专业力量的治安和安全工作支出，该支出已在各相应领域活动中的各机关、单位中反映。

c) Education and Training Type (code 070)

To reflect and account for investment and recurrent expenditures for education and training activities, as follows:

- Education and Training:

+ Expenditures on education and training activities include preschool education; primary education; secondary education; high school education; vocational education, continuing education in vocational education and continuing education 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 investment and recurrent expenditures for building and renovating schools, training facilities, office buildings, learning equipment; expenditures for the operation of educational institutions according to regulations.

Not including: State budget expenditures for the management activities of the Ministry of Education, Departments of Education and Training, and Education and Training Offices; training and upgrading the professional skills of scientific and technological personnel according to the Science and Technology Law; State budget expenditures for scientific research and development in education and training.

- Vocational Education:

+ Expenditures on vocational education activities of the national education system include training at the primary, intermediate, and college levels, and other vocational training programs for workers, implemented through regular and continuous training forms.

+ State budget expenditures for vocational education activities include investment and recurrent expenditures for building and renovating vocational education facilities, vocational training equipment; expenditures for the operation of vocational education institutions according to regulations.

Not including: State budget expenditures for the management activities of the General Department of Vocational Training; State budget expenditures for scientific research and development in vocational training.

- To reflect and account for expenditures on research, application, and deployment, transfer of applications in natural sciences and technology, social sciences and humanities, and other science and technology. Including activities to train and upgrade the professional skills of scientific and technological personnel according to the Science and Technology Law.

- State budget expenditures for science and technology activities include investment and recurrent expenditures to serve research, application, and deployment, transfer of applications in natural sciences and technology, social sciences and humanities, and other science and technology. Including expenditures to serve training, upgrading, and enhancing the professional skills of scientific and technological personnel according to the Science and Technology Law.

Not including: State budget expenditures for the management activities of the Ministry of Science and Technology and Departments of Science and Technology; State budget expenditures for higher education and postgraduate training, including talent discovery and training to supplement scientific and technological human resources according to the Higher Education Law; State budget expenditures for vocational education (primary, intermediate, and college levels) according to the Vocational Education Law.

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

- To reflect and account for expenditures on preventive health care, medical examination and treatment, financial support for purchasing health insurance cards for eligible groups purchased or supported by the State budget according to the Health Insurance Law, food safety and hygiene, and other health, population, and family activities.

- State budget expenditure for health, population, and family activities includes investment and recurrent expenditures to serve preventive healthcare, medical diagnosis, treatment, financial support for purchasing health insurance cards for policy beneficiaries, food safety, other healthcare services, population, and family affairs.

Excluded: State budget expenditure for state management activities of the Ministry of Health, Provincial Health Departments, District Health Departments; training activities; state budget expenditure for applied scientific research and experimental development activities related to healthcare and human health; environmental treatment costs.

e) Cultural Information Category (code 160)

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

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

Excluded: State budget expenditure for state management activities of the Ministry of Culture, Sports and Tourism, the Ministry of Information and Communications, Provincial Culture, Sports and Tourism Departments, Provincial Information and Communications Departments, District Culture Departments; state budget expenditure for pilot activities in waterways, aviation, broadcasting systems, news agencies; science and technology, training activities.

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

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

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

Excluded: State budget expenditure for training activities; State budget expenditure for scientific research and technological development activities.

h) Physical Education and Sports Category (code 220)

- To reflect and account for expenditures on activities aimed at providing physical education and sports services and developing policies on physical education and sports issues; 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, arenas, purchasing training equipment, expenses for training high-performance athletes, expenses for supporting athletes, and related policies and benefits.

Excluded: State budget expenditure for state management activities at the Ministry of Culture, Sports and Tourism, Provincial Culture, Sports and Tourism Departments, District Culture Departments; state budget expenditure for training activities; state budget expenditure for scientific research and sports development activities.

i) Environmental Protection Category (code 250)

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

Excluded: State budget expenditure for state management activities at the Ministry of Natural Resources and Environment, Provincial Natural Resources and Environment Departments, District Natural Resources and Environment Departments; state budget expenditure for training activities; scientific research activity expenditure.

k) Economic Activities Category (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, irrigation, fisheries, industry and commerce, 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, industry and commerce, transportation, information technology, tourism, national reserve activities, natural resources, and other economic activities.

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

l) Activities of State Management Agencies, Party, and Social Organizations Category (code 340)

- To reflect and account for expenditures on activities of state management 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 expenditure includes investment and recurrent expenditures for activities of state management agencies, the Party, and social 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 expenditure for other state management activities.

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

m) Social Security Category (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 allowances for beneficiaries funded by the state budget; policies and activities for other social assistance beneficiaries and other beneficiaries.

- State budget expenditure includes 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 allowances for beneficiaries funded by the state budget; policies and activities for other social assistance beneficiaries and other beneficiaries.

Excludes: State budget expenditure for state management activities at the Ministry of Labor, Invalids and Social Affairs, Department of Labor, Invalids and Social Affairs, Office of Labor, Invalids and Social Affairs; state budget expenditure for training activities; state budget expenditure for scientific research activities on social security assurance.

n) Category Financial and others (code 400)

To reflect and account for financial activities and other expenditures such as interest payment, fees, and other loan-related expenses, aid-related expenses, national reserve expenditures, investment, state loans, financial reserve fund replenishment, support to higher-level units operating within the territory, and other state budget expenditures.

o) Category Transfer and source transfer (code 430)

To reflect and account for transfers between levels and carry-over to the next year, including balancing supplements to lower-level budgets, targeted supplements to lower-level budgets, payments to upper-level budgets, source transfers to the next year, support to other regions as prescribed, budget reserves, and other budget tasks.

4. The detailed list of Category and Item codes is specified in Appendix II attached hereto.

Article 4. Classification of the State Budget Book 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 and systems.

Items with similar characteristics according to management requirements are grouped into Minor Groups.

Minor Groups with similar characteristics according to management requirements are grouped into Major 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 four digits, with even values in tens, including Items within balance and Items outside balance.

- Items within balance include: Revenue Items, State Budget Expenditure Items, and Source Transfer Items between budget years.

- Items outside balance include: Borrowing and Principal Repayment Items of the state budget, Temporary Revenue Items, and Temporary Expenditure Items.

b) Sub-items are coded with four digits, with unit values from 1 to 9, where the value 9 at the end of the range of an Item indicates a different sub-item (accounted for when specific guidance is provided). Revenue and expenditure sub-items are arranged in the subsequent 50 values of the corresponding revenue and expenditure Items. For Borrowing and Principal Repayment Items, the interval is 20 values.

3. Accounting Principles

When accounting for state budget revenue and expenditure, only the correct sub-item code according to the economic content of the revenue and expenditure items of the state budget should be accounted for. Based on the sub-item code, determine the revenue and expenditure item belonging to the corresponding Item.

4. The detailed list of Item and Sub-item codes is specified in Appendix III attached hereto.

Article 5. Classification of the State Budget Book 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 expenditure for national programs, objectives, and projects and other tasks that need to be tracked separately.

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

a) National programs, objectives, and projects are coded with four digits, with 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 four digits immediately following the program, objective, and project code.

b) Arrangement method

- For national programs, objectives, and projects decided by the Central Government: Use codes with values from 0001 to 4999; the gap 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 dioxin contamination cleanup program; gender equality and women's advancement activities have 10 values.

- For programs and objectives decided by localities: Use codes with values from 5000 to 9989; the gap 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 a specific proposal document (accompanied by the Decision of the competent authority issuing the locality’s program and objective) to the Ministry of Finance (State Treasury) to determine the specific code and notify the locality to implement.

3. Accounting Principles

a) When accounting for state budget expenditure for national programs, objectives, and projects, only the sub-program, task, and project codes are accounted for; based on the sub-program, task, and project codes, compile information on state budget expenditure for the entire program and objective.

For state budget expenditure not belonging to national programs, objectives, and projects, it is not accounted for according to the program, objective, and project code.

b) In cases where localities allocate local budget sources to implement national programs, objectives, and projects decided by the Central Government, they must account for according to the Central Government's program, objective, and project code (not according to the locality's program and objective code).

4. The detailed list of program, objective, and national project codes is specified in Appendix IV attached hereto.

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

1. Content of Classification

State budget sources 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 implementation process) in accordance with the State Budget Law, classified based on their origin, including domestic and foreign sources, specifically:

a) Foreign sources are foreign funds for specific purposes and locations as committed by the donor and foreign lender 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 contents

State budget sources are coded with two digits, wherein:

- Domestic capital: Code number 01

- Foreign capital: Code number 50.

Detailed codes of domestic capital sources and foreign capital sources are specified in the state accounting system applicable 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 capital codes. The Ministry of Finance supplements the list and provides detailed guidance for recording each investment and regular expenditure in the state budget accounting system.

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

1. Content of Classification

a) Budget levels are classified based on the分级预算管理权限，逐级核算各级政府的国家预算收支情况，依照《国家预算法》的规定。

2. Coding of classification content

a) Central government budget: Defined as number 1.

b) Provincial government budget: Defined as number 2.

d) Commune government budget: Defined as number 4.

3. Accounting Principles

a) For state budget revenue

Units remitting revenue into the state budget do not record the budget level code. Based on the revenue distribution regulations of the competent authority, the State Treasury records the revenue according to each budget level into the state budget accounting system.

b) For state budget expenditure

Agencies and units responsible for budget allocation, when issuing budget expenditure vouchers (budget withdrawal forms or payment orders, other budget expenditure vouchers), must clearly indicate which budget level the expenditure belongs to. On this basis, the State Treasury records the expenditure codes 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, and applies 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/BCD 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 become invalid 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/BCD 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" 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; the codes for programs, targets, and projects decided by localities that have been issued by the Ministry of Finance can continue to use the codes already issued.

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, agencies at the ministerial level, government agencies, central-level mass organizations, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding subordinate units to implement this Circular.

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