Circular No. 56/2016/TT-BTC Amending and Supplementing the State Budget Classification System

 CIRCULAR

REGULATIONS AMENDING AND COMPLETING THE STATE BUDGET CLASSIFICATION SYSTEM

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by 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 completing the State Budget Classification System issued together with Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance on the State Budget Classification System (hereinafter referred to as Decision No. 33/2008/QD-BTC).

Article 1. Completing the State Budget Classification System

1. Completing Sub-Items specified in Appendix No. 03 issued together with Decision No. 33/2008/QD-BTC, as follows:

a) Completing Sub-Item of Item 4300 "Revenue from Confiscation", as follows:

- Sub-Item 4312 "Confiscation due to administrative violations in tax matters by People's Committee issuing confiscation decision".

- Sub-Item 4313 "Confiscation due to administrative violations in customs matters by People's Committee issuing confiscation decision".

b) Completing Sub-Item of Item 4900 "Other Revenue", as follows:

Sub-Item 4914 "Revenue from land protection and development for rice cultivation under Government Decree No. 35/2015/NĐ-CP".

2. Amending the names of Sub-Items of Item 4300 - Revenue from Confiscation:

a) Sub-Item 4301 "Confiscation from anti-smuggling efforts carried out by the Tax Department" shall be amended to "Confiscation from anti-smuggling efforts in tax matters within the authority to issue confiscation decisions of the Tax Authority"

b) Sub-Item 4302 "Other Confiscation carried out by the Tax Department" shall be amended to "Other Confiscation in tax matters within the authority to issue confiscation decisions of the Tax Authority"

c) Sub-Item 4303 "Confiscation from anti-smuggling efforts carried out by the Customs Department" shall be amended to "Confiscation from anti-smuggling efforts in customs matters within the authority to issue confiscation decisions of the Customs Authority"

d) Sub-Item 4304 "Other Confiscation carried out by the Customs Department" shall be amended to "Other Confiscation in customs matters within the authority to issue confiscation decisions of the Customs Authority"

Article 2. Implementation

Ministries, central agencies, and localities are responsible for guiding, inspecting, and urging subordinate agencies and lower levels to implement in accordance with the provisions of this Circular. In the course of implementation, if there are difficulties, please promptly report to the Ministry of Finance for study and specific guidance.

Article 3. Effectiveness

This Circular takes effect from the date of issuance and applies from the 2016 fiscal year./.