Decision No. 54/QD-BTC Amending Circular No. 198/2010/TT-BTC dated December 8, 2010 of the Ministry of Finance on amending and supplementing the State Budget Structure

Decision No. 54/QD-BTC of 2011 of the Ministry of Finance amends Circular No. 198/2010/TT-BTC on amending and supplementing the State Budget Structure. The main content is to adjust the code of the Special Consumption Tax sub-item from lottery activities.

Số hiệu54/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Công Nghiệp
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcBudget Management
Ngày ban hành12/01/2011
Ngày áp dụng12/01/2011
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 54/QD-BTC of 2011 of the Ministry of Finance amends Circular No. 198/2010/TT-BTC on amending and supplementing the State Budget Structure. The main content is to adjust the code of the Special Consumption Tax sub-item from lottery activities.

Đối tượng áp dụng

Ministry of Finance; related financial management agencies; units under the Ministry of Finance

Các điểm cốt lõi

  • Adjust the code of the Special Consumption Tax sub-item from lottery activities from 1758 to 1761 (Article 1)
  • This Decision takes effect from the date of signature and applies concurrently with Circular No. 198/2010/TT-BTC (Article 2)

🌐 Tác động xã hội từ văn bản này

  • To ensure accuracy and consistency in state budget management
  • Impact on relevant agencies when implementing the adjustment of the Special Consumption Tax sub-item code

❓ Câu hỏi thường gặp

What content in Circular No. 198/2010/TT-BTC does Decision No. 54/QD-BTC of 2011 of the Ministry of Finance amend?

Adjust the code of the Special Consumption Tax sub-item from lottery activities from 1758 to 1761.

When does this Decision take effect?

Takes effect from the date of signature and applies concurrently with Circular No. 198/2010/TT-BTC.

Toàn văn

MINISTRY OF FINANCE

----------

NUMBER: 54/QD-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------------

HA NOI, January 12, 2011

Pursuant to …;

REGARDING CORRECTING THE CIRCULAR NO. 198/2010/TT-BTC OF DECEMBER 8, 2010 OF THE MINISTRY OF FINANCE ON AMENDING AND SUPPLEMENTING THE STATE BUDGET OUTLINE

CORRECTING THE CONTENTS OF THE CIRCULAR NO. 198/2010/TT-BTC OF DECEMBER 8, 2010 OF THE MINISTRY OF FINANCE ON AMENDING AND SUPPLEMENTING THE STATE BUDGET OUTLINE AS FOLLOWS:

----------------------------

THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

Pursuant to …;

Article 1. Clause 5, Article 2 on supplementing the Sub-item of Item 1750 "Special Consumption Tax" was recorded as follows:

"Sub-item 1758: Special Consumption Tax from lottery activities."

"Sub-item 1761: Special Consumption Tax from lottery activities."

“商品编码3824.78.00”

This Decision takes effect from the date of issuance and shall be applied simultaneously with the effective date of Circular No. 198/2010/TT-BTC of December 8, 2010 of the Ministry of Finance.

Article 2. - Department of Finance, Taxation Service, State Treasury of provinces and centrally governed cities;

Place of Receipt:

- Central Party Office and its Departments;

- National Assembly's Office;

- President's Office;

- Government Office;

- Supreme People's Procuracy;

- Supreme People's Court;

- Central Steering Committee Office for Combating Corruption;

||| - Central mass organizations;

- State Audit Agency;

- State Council for Financial Supervision;

- Ministries, agencies equivalent to ministries, and government agencies;

||| - People's Committees of provinces and centrally-administered cities;

- For record: Office, State Budget

- Department of Legal Drafting - Ministry of Justice;

- Units under the Ministry of Finance;

- Official Gazette;

||| - Government website and Ministry of Finance website;

- File: VT, NSNN.

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Nguyen Cong Nghiep

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