Decision No. 53/2006/QĐ-BTC On Amending and Supplementing the State Budget Index System

Pursuant to …;

Regarding the amendment and supplementation of the State Budget Classification System

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THE MINISTER OF FINANCE

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to Government Decree No. 24/2006/ND-CP dated March 6, 2006 amending and supplementing certain articles of Government Decree No. 57/2002/ND-CP dated June 3, 2002 on detailed regulations and implementation of the Ordinance on Fees and Charges;

Pursuant to Government Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Budget Department.

DECISION:

Article 1. Amending and supplementing the Chapters and Sub-chapters of the State Budget Classification System issued pursuant to the Decisions of the Minister of Finance: Decision No. 280 TC/QD/NSNN dated April 15, 1997 on the issuance of the State Budget Classification System, Decision No. 148/2002/QD-BTC dated December 6, 2002, Decision No. 156/2002/QD-BTC dated December 20, 2002, Decision No. 26/2004/QD-BTC dated March 18, 2004, Decision No. 23/2005/QD-BTC dated April 15, 2005, Decision No. 70/2005/QD-BTC dated October 19, 2005, Decision No. 01/2006/QD-BTC dated January 5, 2006 on the supplementation, amendment of the State Budget Classification System; Circulars of the Ministry of Finance guiding, supplementing, and amending the State Budget Classification System: Circular No. 156/1998/TT-BTC dated December 12, 1998, Circular No. 60/1999/TT-BTC dated June 1, 1999, Circular No. 67/2000/TT-BTC dated July 13, 2000, and Circular No. 67/2001/TT-BTC dated August 22, 2001, as follows:

1. Issuing the Code of the Chapter and Sub-chapter for Fees and Charges from Chapter 032 to Chapter 049 attached hereto to replace the code of the corresponding Chapters and Sub-chapters for Fees and Charges issued under Decision No. 148/2002/QD-BTC dated December 6, 2002 of the Minister of Finance.

2. Amending and supplementing the Chapters and Sub-chapters as follows:

a/ Amending and supplementing Chapter 030:

- Renaming Chapter 030 to: "Interest and income from government loans for development investment and state capital participation within the country".

- Supplementing Sub-chapter 09: Income from state capital contribution.

b/ Supplementing Sub-chapters of Chapter 027:

Supplementing Sub-chapter 04: Oil dividends received by the Government of Vietnam.

c/ Amending and supplementing Sub-chapters of Chapter 051:

- Renaming Sub-chapter 02: "Penalties for traffic violations and urban order violations" to: "Penalties for traffic violations".

- Supplementing Sub-chapter 15: Penalties for urban order violations.

3. Renaming Chapter 145 as follows:

Renaming "Chapter 145 - Development Support Fund" to "Chapter 145 - Vietnam Development Bank".

Article 2. This Decision shall take effect from January 1, 2007.

Any provisions and guidelines regarding the State Budget Classification System that conflict with this Decision shall be abolished from January 1, 2007.

Fees and charges belonging to the state budget, and income from state capital contributions from January 1, 2006 to December 31, 2006, shall be recorded in the corresponding Chapters and Sub-chapters of the current State Budget Classification System based on the nature of each fee and charge; for income from state capital contributions, it shall be recorded in Chapter 062, Sub-chapter 99.

Article 3. Ministries, ministerial-level agencies, central agencies under the Government, central 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. The Director of the State Budget Department, the Head of the Ministry's Office, and the Heads of units under the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision.