Circular No. 56/2016/TT-BTC stipulates the amendment and supplementation of the state budget classification system. This document aims to adjust the sub-items under Item 4300 and Item 4900 to align with the actual management of state revenue collection.
适用范围
Ministries, central agencies, and localities
要点
- Supplement Sub-item 4312 on administrative sanctions for tax violations as decided by the People's Committee (Article 1.1.a)
- Supplement Sub-item 4313 on administrative sanctions for customs violations as decided by the People's Committee (Article 1.1.b)
- Amend the names of the sub-items under Item 4300 to accurately reflect the authority to issue confiscation decisions by the Tax Authority and Customs (Article 1.2.a-d)
- Supplement Sub-item 4914 on revenue from land protection and development funds for rice cultivation as per Government Decree No. 35/2015/NĐ-CP (Article 1.1.c)
- Ministries, central agencies, and localities are responsible for guiding and supervising the implementation of this Circular (Article 2)
🌐 本文件的社会影响
- Enhance state revenue management through adjustments to the classification system
- Accurately reflect revenue from administrative sanctions in the tax and customs sectors
- Relevant agencies must implement the new provisions, creating pressure for their enforcement
❓ 常见问题
When was this Circular issued?
Circular No. 56/2016/TT-BTC was issued on March 25, 2016.
What contents do the newly added sub-items include?
The newly added sub-items include: administrative sanctions for tax and customs violations, revenue from land protection and development funds for rice cultivation.
What responsibilities do ministries and central agencies have?
Guide and supervise the implementation of this Circular.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 56/2016/TT-BTC |
Hanoi, March 25, 2016 |
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./.
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Place of Receipt: |
DEPUTY MINISTER |
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