Circular No. 51/2022/TT-BTC amends and supplements certain provisions of Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance on the system of budget classification.

CIRCULAR
Amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC
dated December 21, 2016, of the Ministry of Finance stipulating the budget classification system
Table of Contents of the State Budget

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;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance stipulating the budget classification system (hereinafter referred to as Circular No. 324/2016/TT-BTC).

Article 1. Supplement the code of the National Target Program and national projects stipulated in Appendix IV of Circular No. 324/2016/TT-BTC as follows:

1. Supplement the code of the National Target Program on Sustainable Poverty Reduction for the period 2021-2025 as follows:

- Code 0470 "National Target Program on Sustainable Poverty Reduction for the period 2021-2025"

- Standard code of sub-programs, tasks, and component projects under the National Target Program on Sustainable Poverty Reduction for the period 2021-2025:

a) Code 0471 "Support investment in developing socio-economic infrastructure in poor districts and extremely difficult communes in coastal areas, islands, and border regions"

b) Code 0472 "Diversification of livelihoods and development of poverty reduction models"

c) Code 0473 "Support for production development and improved nutrition"

d) Code 0474 "Support for vocational education and sustainable employment"

d) Code 0475 "Support for housing for poor and near-poor households in poor districts"

e) Code 0476 "Communication and information poverty reduction"

g) Code 0477 "Enhancing capacity and monitoring, evaluating the program"

2. Supplement the code of the National Target Program on New Rural Development for the period 2021-2025 as follows:

- Code 0490 "National Target Program on New Rural Development for the period 2021-2025"

- Sub-program, task, and component project code under the National Target Program on New Rural Development for the period 2021-2025:

a) Code 0491 "Improving the efficiency of management and implementation of new rural development according to planning to enhance the economic and social life of rural areas in conjunction with urbanization"

b) Code 0492 "Developing socio-economic infrastructure, basically synchronized and modern, ensuring connectivity between rural and urban areas and between regions"

c) Code 0493 "Continuing to effectively implement agricultural restructuring, developing rural economy; strongly implementing the One Commune One Product (OCOP) program to increase value-added, suitable for digital transformation, adapting to climate change; developing rural industries; developing rural tourism; enhancing the effectiveness of cooperatives; supporting rural startups; improving the quality of vocational training for rural laborers... contributing to increasing income sustainably for rural residents"

d) Code 0494 "Sustainable poverty reduction, especially among ethnic minority groups, mountainous areas, coastal areas, and islands"

d) Code 0495 "Improving the quality of education, healthcare, and people's health care in rural areas"

e) Code 0496 "Improving the quality of cultural life of rural residents, preserving and promoting traditional cultural values sustainably linked with rural tourism development"

g) Code 0497 "Improving environmental quality; building a bright, green, clean, and safe rural landscape; maintaining and restoring the traditional rural landscape of Vietnam"

h) Code 0498 "Strengthening and improving the quality of administrative public services, enhancing the quality of grassroots administration activities; promoting digital transformation in new rural areas, strengthening the application of information technology and digital technology, building smart new rural areas; ensuring and enhancing access to the law for the people; strengthening measures to ensure gender equality and prevent gender-based violence"

i) Code 0499 "Improving the quality and role of the Vietnam Fatherland Front and political-social organizations in new rural development"

k) Code 0501 "Maintaining national defense, security, and social order in rural areas"

1) Code 0502 "Strengthening supervision and evaluation of program implementation; enhancing capacity for new rural development; communicating about new rural development; implementing the nationwide movement to build new rural areas"

3. Supplement the code of the National Target Program on Economic and Social Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025 as follows:

- Code 0510 "National Target Program on Economic and Social Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025"

- Sub-program, task, and component project code under the National Target Program on Economic and Social Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025:

a) Code 0511 "Addressing the lack of land for housing, production, and drinking water"

b) Code 0512 "Planning, resettlement, and stable population arrangement where necessary"

c) Code 0513 "Sustainable development of agriculture and forestry production, leveraging regional potential and strengths to produce goods along value chains"

d) Code 0514 "Investment in essential infrastructure serving production and living in ethnic minority and mountainous areas and public institutions in the field of ethnic affairs"

đ) Code 0515 "Developing education and training to improve human resource quality"

e) Code 0516 "Preserving and promoting the valuable traditional culture of ethnic minorities linked with tourism development"

g) Code 0517 "Healthcare for the people, improving physical stature and height of ethnic minorities; preventing child malnutrition"

h) Code 0518 "Implementing gender equality and addressing urgent issues for women and children"

i) Code 0519 "Investment in developing ethnic minority groups with very few people and those facing many difficulties"

k) Code 0521 "Communication, propaganda, and mobilization in ethnic minority and mountainous areas. Inspection, supervision, and evaluation of program implementation"

Article 2. Effective Date

This Circular takes effect from the date of issuance and shall be applied from the 2022 budget year.

Article 3. Implementation Organization

1. For the estimated figures of State budget expenditures under the National Target Program in 2021 and additional amounts for 2022 to implement tasks integrated into the National Target Program for the 2021-2025 period, but which have been recorded according to the program and project codes of the 2016-2020 period issued as Appendix IV attached to Circular No. 342/2016/TT-BTC, ministries, central agencies, and localities shall instruct subordinate units to cooperate with financial authorities at all levels and the Treasury where transactions are recorded to adjust the estimated figures and State budget expenditures already spent to the program and project codes of the 2021-2025 period issued in this Circular. The implementation time must be completed before October 15, 2022.

2. Ministries, central agencies, and localities are responsible for guiding, inspecting, and urging subordinate agencies and lower-level units to comply with the provisions of this Circular.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and specific guidance.