Circular No. 5557TC/NSNN regarding: Correction of Decision No. 23/2005/QĐ-BTC dated April 15, 2005

This document of the Ministry of Finance corrects an error in Decision No. 23/2005/QĐ-BTC concerning the budget classification system, amending the content related to sub-item 03 for allowances for non-professional cadres at communes, wards, and towns.

Document No.5557TC/NSNN
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrần Văn Tá
Updated17/06/2026
SectorLabour, War Invalids and Social Affairs
Issued date10/05/2005
Effective date
Expiry date
StatusIn effect
✦ Smart summary

This document of the Ministry of Finance corrects an error in Decision No. 23/2005/QĐ-BTC concerning the budget classification system, amending the content related to sub-item 03 for allowances for non-professional cadres at communes, wards, and towns.

Key points

  • The Ministry of Finance corrects Decision No. 23/2005/QĐ-BTC regarding the amendment of the budget classification system at Point c, Article 1.
  • The second bullet point of Point c, Article 1 is amended from 'Sub-item 03 records expenses related to allowances for professional cadres in communes' to 'Sub-item 03 is used to record expenses related to allowances for non-professional cadres at communes, wards, and towns.'
  • This document applies to the Central Party Office and its Departments; the National Assembly Office, the President's Office; Ministries, agencies with ministerial status, government agencies, and other central-level agencies; People’s Councils and People’s Committees of provinces and centrally-administered cities; Provincial Finance Departments, Tax Bureaus, Customs Bureaus, State Treasury Offices in provinces and centrally-administered cities.
  • This document is published in the Official Gazette and kept at the Ministry of Finance's Office and the Department of State Budget.
  • The Legal Documents Inspection Division of the Ministry of Justice receives this document for inspection.

🌐 Social impact of this document

  • The correction ensures the accuracy of the budget classification system, preventing errors in recording expenses related to cadre allowances.
  • Directly affected are financial management agencies and units under the Ministry of Finance.

❓ Frequently asked questions

What does this corrective document amend regarding Decision No. 23/2005/QĐ-BTC?

This document amends the second bullet point of Point c, Article 1 concerning the recording of budget expenses for allowances for non-professional cadres at communes, wards, and towns.

Who is eligible to receive allowances under Sub-item 03 after the correction?

Non-professional cadres at communes, wards, and towns.

Full text

MINISTRY OF FINANCE

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No.: 5557 TC/NSNN

Regarding: CORRECTING Decision No. 23/2005/QĐ-BTC dated April 15, 2005

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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Hanoi, May 10, 2005

Respected: - Central Party Office and relevant Departments,

- National Assembly Office, State President's Office.

- Ministries, ministerial-level agencies, other central agencies under the Government.

- People’s Councils, People’s Committees of provinces and centrally governed cities.

- Provincial Finance Departments, Tax Bureaus, Customs Bureaus, National Treasury in provinces and centrally governed cities.

On April 15, 2005, the Ministry of Finance issued Decision No. 23/2005/QĐ-BTC on supplementing and amending the State Budget Classification System. Due to a printing error, at item 2 of point c, Article 1 was incorrectly printed as: “Sub-item 03 is used for accounting entries related to allowances for specialized staff in communes”; now it should be corrected to read: “Sub-item 03 is used for accounting entries related to allowances for non-specialized staff in communes, wards, and towns.” not specialized at the commune, ward, town level"./.

DISTRIBUTION:

- As above;

- Official Gazette

- Department of Legal Drafting under the Ministry of Justice

- Units under the Ministry

- For record: Office, Budget Department.

DEPUTY MINISTER OF FINANCE

Deputy Minister

Tran Van Ta (signed)

The original file of this document is being updated. Please read the full text and check back later.

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5557TC/NSNN
Circular No. 5557TC/NSNN regarding: Correction of Decision No. 23/2005/QĐ-BTC dated April 15, 2005
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