Decision No. 51/2008/QD-BTC Regarding the amendment and supplementation of Decision No. 90/2007/QD-BTC dated October 26, 2007, of the Minister of Finance on the code numbers of units related to the state budget.

Decision No. 51/2008/QD-BTC amends and supplements Decision No. 90/2007/QD-BTC on the code numbers of units related to the state budget. This document redefines the basic construction investment project and changes the form for registering the code number of units related to the state budget.

Document No.51/2008/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Sỹ Danh — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldBudget Management
Issued date14/07/2008
Effective date16/08/2008
Expiry date01/01/2016
StatusExpired
✦ Smart summary

Decision No. 51/2008/QD-BTC amends and supplements Decision No. 90/2007/QD-BTC on the code numbers of units related to the state budget. This document redefines the basic construction investment project and changes the form for registering the code number of units related to the state budget.

Scope of application

Units related to the state budget include basic construction investment project sponsors.

Key points

  • Units related to the state budget → refers to basic construction investment projects included in the capital investment plan from state budget funds and ODA, including both preparatory investment funds and implementation investment funds.
  • Abolish Form No. 02-MSNS-BTC 'Form for registering the code number of units related to the state budget for planning projects'.
  • Amend Forms No. 01-MSNS-BTC, 03-MSNS-BTC, 04-MSNS-BTC, 05-MSNS-BTC into new forms according to Appendix 01.
  • Abolish the registration and declaration dossier for the code number of units related to the state budget of planning projects.
  • Project sponsors → must prepare supplementary information declaration files when transitioning from the preparatory investment phase to the implementation investment phase, including the Supplementary Information Declaration Form for Projects according to Form No. 05-MSNS-BTC and the Investment Decision of the competent authority.

🌐 Social impact of this document

  • Positive impact: Reducing administrative burden for units, especially the abolition of old forms and the amendment of new forms.
  • Negative impact: Project sponsors need to comply with new regulations regarding supplementary information declaration files when transitioning project phases.

❓ Frequently asked questions

How are units related to the state budget understood?

Units related to the state budget are basic construction investment projects included in the capital investment plan from state budget funds and ODA, including both preparatory investment funds and implementation investment funds.

Which form has been abolished?

Form No. 02-MSNS-BTC 'Form for registering the code number of units related to the state budget for planning projects' has been abolished.

Which forms have been amended?

Forms No. 01-MSNS-BTC, 03-MSNS-BTC, 04-MSNS-BTC, 05-MSNS-BTC have been amended into new forms according to Appendix 01.

What must sponsors do when transitioning from the preparatory investment phase to the implementation investment phase?

Sponsors must prepare supplementary information declaration files, including the Supplementary Information Declaration Form for Projects according to Form No. 05-MSNS-BTC and the Investment Decision of the competent authority.

When does this decision take effect?

This decision takes effect 15 days after its publication in the Official Gazette and applies to registration forms for units related to the state budget from the date the decision takes effect.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 51/2008/QĐ-BTC
Hanoi, July 14, 2008

Pursuant to …;

Regarding amending and supplementing Decision No. 90/2007/QĐ-BTC dated October 26, 2007 of the Minister of Finance

Bộ trưởng Tài chính

concerning the code numbers of units related to the state budget

____________________________

THE MINISTER OF FINANCE

Pursuant to the State Budget Law on December 16, 2002 and Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to the Accounting Law on June 17, 2003;

Pursuant to the Construction Law on November 26, 2003, Decree No. 16/2005/NĐ-CP dated February 7, 2005 of the Government on Project Management for Investment Construction Works and Decree No. 112/2006/NĐ-CP dated September 29, 2006 of the Government amending and supplementing some articles of Decree No. 16/2005/NĐ-CP dated February 7, 2005;

Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government promulgating the Regulation on Investment and Construction Management, Decree No. 12/2000/NĐ-CP dated May 5, 2000 and No. 07/2003/NĐ-CP dated January 30, 2003 of the Government amending and supplementing some articles of the Regulation on Investment and Construction Management issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government;

Pursuant to Decree No. 71/2005/NĐ-CP dated June 6, 2005 of the Government on management of special construction investment projects;

Pursuant to Decree No. 99/2007/NĐ-CP dated June 13, 2007 of the Government on management of construction project investment costs;

Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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;

In accordance with the proposal of the Director of the Department of Information Technology and Financial Statistics.

DECISION:

Article 1. Amending and supplementing some Articles of the Provision on the Code Numbers of Units Related to the State Budget issued together with Decision No. 90/2007/QĐ-BTC dated October 26, 2007 of the Minister of Finance, as follows:

1. Amending the content of the provision on basic construction investment projects at Article 1, as follows:

"Basic construction investment projects shall be understood as follows:

- Basic construction investment projects are those included in the annual capital investment plan from state budget funds and ODA funds allocated annually. The capital investment plan includes preparation capital and implementation capital."

2. Amending and supplementing Article 9, as follows:

2. 1. Abolish Model No. 02-MSNS-BTC "Registration Form for Code Numbers of Units Related to the State Budget Used for Planning Projects".

2. 2. Amend Models No. 01-MSNS-BTC, No. 03-MSNS-BTC, No. 04-MSNS-BTC, and No. 05-MSNS-BTC to become Models No. 01-MSNS-BTC, No. 03-MSNS-BTC, No. 04-MSNS-BTC, and No. 05-MSNS-BTC according to Appendix 01 attached to this Decision.

3. Abolishing the registration and declaration dossier for code numbers of units related to the state budget of planning projects specified in Clause 3, Article 13.

4. Amending Article 15, as follows:

"For basic construction investment projects transitioning phases (from the preparation phase to the implementation phase), after receiving decisions on subsequent project phases, the project investors shall prepare supplementary registration information dossiers for code numbers of units related to the state budget and submit them to the financial authority where the code number was registered.

The supplementary registration dossier for basic construction investment project phase transition (from the preparation phase to the implementation phase) includes:

- Supplementary project information form according to Model No. 05-MSNS-BTC in Appendix 01 attached to this Decision.

- Investment decision of the competent authority (a certified copy stamped by the competent authority)."

Article 2. This Decision takes effect 15 days after its publication in the Official Gazette and applies to registration forms for code numbers of units related to the state budget from the date of its effectiveness.

Article 3. The Head of the Ministry's Office, the Director of the Department of Information Technology and Financial Statistics, the General Director of the State Treasury, the Heads of the State Budget Department, the Investment Department, the Accounting and Audit Department, the Heads of units under the Ministry of Finance, and the Heads of relevant agencies are responsible for implementing this Decision./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Pham Sy Danh
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Relations map

↑ Basis & documents that affect this document
Based on 14
99/2007/NĐ-CP Nghị định số 99/2007/NĐ-CP Về quản lý chi phí đầu tư xây dựng công trình Expired 07/2003/NĐ-CP Nghị định số 07/2003/NĐ-CP Về sửa đổi, bổ sung một số điều của Quy chế quản lý đầu tư và xây dựng ban hành kèm theo Nghị định số 52/1999/NĐ-CP ngày 08 tháng 7 năm 1999 và Nghị định số 12/2000/NĐ-CP ngày 05 tháng 5 năm 2000 của Chính phủ In effect 01/2002/QH11 Luật Ngân sách nhà nước số 01/2002/QH11 Expired 16/2005/NĐ-CP Nghị định số 16/2005/NĐ-CP Về quản lý dự án đầu tư xây dựng công trình Expired 16/2003/QH11 Nghị quyết số 16/2003/QH11 Về việc thực hiện thí điểm chủ trương tổ chức quản lý, dạy nghề và giải quyết việc làm cho người sau cai nghiện ma tuý ở Thành phố Hồ Chí Minh và một số tỉnh, thành phố khác trực thuộc Trung ương In effect 71/2005/NĐ-CP Nghị định số 71/2005/NĐ-CP Về quản lý đầu tư xây dựng công trình đặc thù Expired 12/2000/NĐ-CP Nghị định số 12/2000/NĐ-CP Về việc sửa đổi, bổ sung một số điều của Quy chế quản lý đầu tư và xây dựng ban hành kèm theo Nghị định số 52/1999/NĐ-CP ngày 08 tháng 7 năm 1999 của Chính phủ In effect 60/2003/NĐ-CP Nghị định số 60/2003/NĐ-CP Quy định chi tiết và hướng dẫn thi hành Luật Ngân sách nhà nước Expired 52/1999/NĐ-CP Nghị định số 52/1999/NĐ-CP Về việc ban hành Quy chế Quản lý đầu tư và xây dựng In effect 112/2006/NĐ-CP Nghị định số 112/2006/NĐ-CP Về sửa đổi, bổ sung một số điều của Nghị định số 16/2005/NĐ-CP về quản lý dự án đầu tư xây dựng công trình Expired 03/2003/QH11 Luật Kế toán số 03/2003/QH11 Expired 77/2003/NĐ-CP Nghị định số 77/2003/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired 178/2007/NĐ-CP Nghị định số 178/2007/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ, cơ quan ngang Bộ Expired 28/2014/QĐ-UBND Quyết định số 28/2014/QĐ-UBND Ban hành Quy định về thanh toán, quyết toán các nguồn vốn trong xây dựng nông thôn mới trên địa bàn tỉnh Quảng Trị In effect
51/2008/QĐ-BTC
Decision No. 51/2008/QD-BTC Regarding the amendment and supplementation of Decision No. 90/2007/QD-BTC dated October 26, 2007, of the Minister of Finance on the code numbers of units related to the state budget.
Expired

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