Decision No. 33/2008/QD-BTC of the Ministry of Finance promulgates the State Budget Index System to be applied from the 2009 fiscal year, replacing previous decisions. The system includes six specific indexes: Chapter code, economic sector code, economic content code, national program and target code, state budget source code, and budget level code.
적용 범위
Ministries, ministerial-level agencies, government agencies, central agencies of social organizations, People's Committees of provinces and centrally-administered cities, along with their subordinate units.
핵심 사항
- Ministries, ministerial-level agencies, government agencies, central agencies of social organizations, and People's Committees of provinces and centrally-administered cities must direct, implement, and guide the implementation of this Decision.
- The State Budget Index System consists of six indexes: Chapter code - Appendix No. 01; economic sector code - Appendix No. 02; economic content code - Appendix No. 03; national program and target code - Appendix No. 04; state budget source code - Appendix No. 05; budget level code - Appendix No. 06.
- This Decision takes effect from the 2009 fiscal year and replaces the previously issued State Budget Index System.
🌐 이 문서의 사회적 영향
- Positive impact: Creates consistency in budget management, making it easier for units to monitor and control expenditures.
- Negative impact: May cause difficulties for units during the transition to the new system.
❓ 자주 묻는 질문
What does the State Budget Index System include?
The State Budget Index System includes six specific indexes: Chapter code - Appendix No. 01; economic sector code - Appendix No. 02; economic content code - Appendix No. 03; national program and target code - Appendix No. 04; state budget source code - Appendix No. 05; budget level code - Appendix No. 06.
When does this Decision take effect?
This Decision takes effect from the 2009 fiscal year.
What actions should units take to implement this Decision?
Ministries, ministerial-level agencies, government agencies, central agencies of social organizations, and People's Committees of provinces and centrally-administered cities must direct, implement, and guide the implementation of this Decision.
Which Decisions does this Decision replace?
This Decision replaces the State Budget Index System issued under Decision No. 280 TC/QĐ/NSNN dated April 15, 1997, by the Minister of Finance, and subsequent supplementary and amended Decisions from 2002 to 2008.
Are old regulations on the State Budget Index still effective?
Any provisions and guidelines on the State Budget Index that conflict with the provisions of this Decision shall not be effective from the 2009 fiscal year onward.
전문
Pursuant to …;
Regarding the issuance of the State Budget Classification System
__________________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Pursuant to the proposal of the Director of the State Budget Department;
DECISION:
Article 1. Issuing the State Budget Classification System applicable for budget preparation, budget decision-making, budget allocation, budget execution, accounting, revenue and expenditure settlement of the state budget including:
- Chapter code list - Appendix No. 01.
- Economic sector code list - Appendix No. 02.
- Economic content code list - Appendix No. 03.
- National program and target code list - Appendix No. 04.
- State budget source code list - Appendix No. 05.
- Budget level code list - Appendix No. 06.
Article 2. This Decision shall take effect from the 2009 fiscal year and replace the State Budget Classification System issued pursuant to Decision No. 280 TC/QĐ/NSNN dated April 15, 1997 of the Minister of Finance and supplementary and amended Decisions: No. 148/2002/QĐ-BTC dated December 6, 2002, No. 156/2002/QĐ-BTC dated December 20, 2002, No. 26/2004/QĐ-BTC dated March 18, 2004, No. 23/2005/QĐ-BTC dated April 15, 2005, No. 70/2005/QĐ-BTC dated October 19, 2005, No. 01/2006/QĐ-BTC dated January 5, 2006, No. 26/2006/QĐ-BTC dated April 11, 2006, No. 53/2006/QĐ-BTC dated October 4, 2006, No. 74/2006/QĐ-BTC dated December 20, 2006, No. 07/2007/QĐ-BTC dated February 13, 2007, No. 79/2007/QĐ-BTC dated October 1, 2007, No. 105/2007/QĐ-BT dated December 19, 2007, No. 05/2008/QĐ-BTC dated January 23, 2008; No. 26/2008/QĐ-BTC dated May 14, 2008; supplementary and amended Circulars: No. 156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, No. 67/2001/TT-BTC dated August 22, 2001; Decisions of the Minister of Finance issuing national program and target code lists: No. 25/2006/QĐ-BTC dated April 11, 2006, No. 75/2006/QĐ-BTC dated December 20, 2006, No. 37/2007/QĐ-BTC dated May 17, 2007, No. 88/2007/QĐ-BTC dated October 23, 2007 and No. 103/2007/QĐ-BTC dated December 18, 2007 issuing national program and target code lists for the period 2006-2010. Any provisions and guidelines on the State Budget Classification System that conflict with this Decision shall be invalid from the 2009 fiscal year. The funds of the 2008 fiscal year transferred to the 2009 fiscal year shall be accounted for according to the State Budget Classification System stipulated in this Decision.
Article 3. Ministries, ministerial-level agencies, government agencies, central-level organizations, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding subordinate units to implement this Decision.
Article 4. Heads of the State Budget Department, Director of the Ministry of Finance Office, Heads of units under the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.
DEPUTY MINISTER
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.