Circular No. 36/TC-NSNN guiding the supplementary budget classification

Circular No. 36/TC-NSNN guiding the supplementary budget classification for accounting and settlement of hardship allowances in 1996 pursuant to Decision No. 201/TTg. Adding a new item 76 in the budget classification, clearly stipulating that hardship allowance funds shall be allocated to the corresponding chapter, type 13, clause 02, sub-item 2, item 76.

Document No.36/TC-NSNN
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Sinh Hùng — Bộ trưởng
Updated02/07/2026
SectorFinance
FieldUncategorized
Issued date17/07/1996
Effective date17/07/1996
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 36/TC-NSNN guiding the supplementary budget classification for accounting and settlement of hardship allowances in 1996 pursuant to Decision No. 201/TTg. Adding a new item 76 in the budget classification, clearly stipulating that hardship allowance funds shall be allocated to the corresponding chapter, type 13, clause 02, sub-item 2, item 76.

Key points

  • Financial agencies, State Treasury, and budgetary units under central and local authorities → shall account for and settle the expenditure on hardship allowances in 1996 pursuant to Decision No. 201/TTg.
  • Hardship allowance funds → shall be allocated to the corresponding chapter, type 13, clause 02, sub-item 2, item 76.

🌐 Social impact of this document

  • Positive impact: Facilitates financial agencies and State Treasury in tracking, accounting, and settling the expenditure on hardship allowances in 1996.
  • Negative impact: There is no specific impact on citizens/businesses/society in this document.

❓ Frequently asked questions

Which agencies are guided to account for and settle the expenditure on hardship allowances?

Financial agencies, State Treasury, and budgetary units under central and local authorities.

Hardship allowance funds are allocated to which item in the budget?

Hardship allowance funds are allocated to the corresponding chapter, type 13, clause 02, sub-item 2, item 76.

When does this circular take effect?

This circular takes effect from the date of issuance.

How does this new regulation replace the old regulations?

All provisions in Circular No. 68TC/NSNN dated August 15, 1994 that conflict with this circular are hereby abolished.

What actions should units take to implement this circular?

Ministries, sectors, units, localities, financial agencies, and State Treasuries at all levels shall organize guidance for subordinate units to implement accounting, bookkeeping, and settlement of the expenditure on hardship allowances in 1996 in accordance with the provisions of this circular.

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 36-TC/NSNN

HA NOI, July 17, 1996

 

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 36 TC/NSNN ON JULY 17, 1996 GUIDING THE SUPPLEMENTATION OF THE STATE BUDGET OUTLAY

FOR DIFFICULTY ALLOWANCES

Pursuant to Decision No. 201/TTg dated June 9, 1996 of the Prime Minister on the hardship allowance system for 1996. To facilitate the tracking, accounting, and settlement of the 1996 hardship allowances by financial agencies, State Treasury, and budgetary units under central and local levels, the Ministry of Finance hereby guides the supplementation of a new expenditure item in the current state budget outlay as follows:

Open a new Item 76 "Hardship Allowance According to Decision 201" for accounting and settling the 1996 hardship allowances according to Decision No. 201/TTg dated April 9, 1996 of the Prime Minister.

The hardship allowance funds shall be allocated to the corresponding chapter, Class 13, Clause 02, Subclass 2, Item 76.

This Circular takes effect from the date of issuance; Ministries, sectors, units, localities, financial agencies, and all levels of State Treasury shall organize guidance for subordinate units to implement the accounting, bookkeeping, and settlement of the 1996 hardship allowances in accordance with this Circular. Any provisions in Circular No. 68TC/NSNN dated August 15, 1994 that conflict with this Circular are hereby abolished.

 

Nguyen Sinh Hung

(Signed)

 

 

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