Circular No. 56/TC-NSNN guiding additional and amended entries in the State budget index.

CIRCULAR OF THE MINISTRY OF FINANCE

for use
supplementing and amending the budgetary items of the State budget

Implementing Resolution No. 35/NQ-UBTVQHK9 dated May 17, 1993 of the Standing Committee of the National Assembly promulgating the salary scale for elected positions, the salary scale for specialized professions in the judiciary and prosecution sectors; Decision No. 69/QĐ-TW dated May 17, 1993 of the Secretariat on temporarily establishing new salary systems for cadres, employees of Party organizations and mass organizations; Decrees No. 25/CP and No. 27/CP dated May 23, 1993 of the Government on temporarily establishing new salary systems for civil servants and public officials in administrative and public service sectors and armed forces; adjusting pension levels and allowances for social policy beneficiaries; Decision No. 151/TTg dated April 12, 1993 of the Prime Minister regarding the formation, use, and management of price stabilization funds.

To facilitate financial agencies, the State Treasury, central and local budgetary agencies at all levels in monitoring, managing, accounting, and settling accounts for budget revenues and expenditures related to salaries, allowances, subsidies, and price stabilization funds according to the provisions of the above-mentioned documents of the Party, Government, and National Assembly, the Ministry of Finance guides the supplementation and amendment of certain budgetary items as follows:

I. CANCELING CERTAIN EXPENDITURE ITEMS IN THE CURRENT STATE BUDGET

1- Item 59: "Electricity price subsidy"

2- Item 64: "Basic Salary"

3- Item 65: "Salary Allowance"

4- Item 70: "Collective Welfare"

5- Item 76: "Basic Salary of surplus cadres and officials outside approved staffing quotas."

6- Item 77: "Allowance for surplus cadres and officials outside approved staffing quotas"

7- Item 78: "Price Adjustment Allowance" (15%, 20%, 25%, etc.)

8- Item 79: "Social Insurance" (transferring a percentage of the payroll fund of surplus cadres and officials outside approved staffing quotas to the Social Insurance Fund managed by the General Confederation of Labor and the Department of Labor, Invalids, and Social Affairs)

9- Item 82: "Health Insurance"

10- Item 83: "Education Fee Subsidy"

11- Item 84: "Housing Rent Subsidy Included in Salary"

II. ADDING CERTAIN NEW REVENUE AND EXPENDITURE ITEMS IN THE CURRENT STATE BUDGET AS FOLLOWS
1- Item 11: "Stabilization Fund Surcharge"

For accounting, reflecting, and settling accounts for surcharges to the stabilization fund (including partial or full refunds of support payments from the stabilization fund) of Vietnamese economic organizations as stipulated in Decision No. 151/TTg dated April 12, 1993 of the Prime Minister and Circular No. 03/TT-LB dated May 28, 1993 of the Joint Ministry of Finance - State Price Control Agency.
When enterprises pay surcharges to the stabilization fund, payment vouchers shall be recorded according to the corresponding chapters, types, items, and sub-items of the current state budget and Item 11 "Stabilization Fund Surcharge."

For example, when Hoang Thach Cement Factory pays a surcharge to the stabilization fund, the payment voucher shall be recorded as follows:

Chapter code 18A: "Ministry of Construction."

Type 01: "Industry."

Item 09: "Construction Materials Industry."

Sub-item 2: "Cement Production and Other Binding Materials Industry."

2- Item 60: "Support Payments from Stabilization Fund"

For accounting, tracking, and settling accounts for support payments from the stabilization fund to assist enterprises with products subject to price stabilization as decided by competent authorities. Payment vouchers from the central government's budget from the stabilization fund shall be recorded under Chapter 99A, Type 14, Item 01, Sub-item 9, Item 60 "Support Payments from Stabilization Fund." The accounting, bookkeeping, and settlement of support payments from the stabilization fund must comply with the provisions of Circular No. 03/TT-LB dated May 28, 1993 of the Joint State Price Control Agency - Ministry of Finance.

3- Item 64 (new): "Rank and Position Salary"

For accounting, tracking, bookkeeping, and settling accounts for expenditures from the state budget on rank and position salaries (including probationary, contractual, and monthly allowance for village, town, and township cadres) based on the salary scales for civil servants and public officials in administrative and public service sectors; salary scales for officers and professional military personnel in armed forces issued together with Decree No. 25/CP dated May 23, 1993 of the Government; salary scales for cadres and employees of Party organizations and mass organizations issued together with Decision No. 69/QĐ-TW dated May 17, 1993 of the Secretariat; and salary scales for elected positions and specialized professions in the judiciary and prosecution sectors issued together with Resolution No. 35-NQ/UBTVQHK9 dated May 17, 1993 of the Standing Committee of the National Assembly.

4- Item 65 (new): "Salary Allowance"

For accounting and settling accounts for expenditures from the state budget on allowances (excluding rank or position salaries) for civil servants and public officials in administrative and public service sectors and armed forces issued together with Decree No. 25/CP dated May 23, 1993 of the Government, including leadership position allowances; regional allowances; allowances for difficult areas; hazardous and dangerous work allowances; responsibility allowances; night shift allowances; attraction allowances; allowances for armed forces (non-commissioned officer and soldier allowances, seniority allowances, national defense and security service allowances); and monthly living expenses for village, town, and township cadres not receiving salaries but receiving allowances.

5- Item 70: "Pension and Social Policy Beneficiary Allowances"

For accounting, tracking, and settling accounts for expenditures from the state budget on pensions and allowances for retired cadres, workers, officials, those who have lost their ability to work due to illness, war invalids, families of martyrs, those who have contributed to the revolution, and other social policy beneficiaries as stipulated in Decree No. 27/CP dated May 23, 1993 of the Government.

III. GUIDELINES FOR ACCOUNTING AND SETTLING ACCOUNTS

1- For administrative and public service budgetary units and armed forces under central and local management implementing the new salary system from April 1, 1993. Payment vouchers shall be recorded according to the corresponding chapter, type, item, and sub-item codes of the current state budget and accounted for and settled in Item 64 "Rank and Position Salary"; Item 65 "Salary Allowance"; and Item 70 "Pension and Social Policy Beneficiary Allowances" in accordance with the content of the expenditures as guided in Part II of this circular.

1- For administrative and public service budget units, central and local armed forces units implementing the new salary system from April 1, 1993, payment vouchers shall be recorded according to the corresponding chapter, type, clause, and category codes in the current State budget classification and accounted for and settled under item 64 "rank and position salary"; item 65 "salary allowance"; item 70 "retirement and social policy beneficiary allowances" in accordance with the content of the expenditures as guided in Part II of this Circular.

2- For expenditures on salaries and allowances, subsidies with salary characteristics arising from the beginning of 1993, up to the time when agencies and units implement the new salary system, which were previously recorded under the expenditure items in the current State budget classification, shall now be analyzed and transferred for recording and settlement under the following new expenditure items:

a) The basic salary of civil servants, public officials, armed forces personnel, and village, ward, town cadres receiving salaries according to Decree No. 235/HĐBT dated September 18, 1985, and Decision No. 203/HĐBT dated December 28, 1988, of the Council of Ministers (now the Government); electricity price differential subsidy at 450đ/kW.h; price adjustment allowance at 125% according to Government decisions; housing rental subsidy, health insurance, school fees, special allowances for certain sectors (healthcare, education, state inspection...), all shall be recorded and settled under new item 64 "rank and position salary".

b) Allowances stipulated in Articles 4 and 5 of Decree No. 25/CP dated May 23, 1993, of the Government, for actual expenditures from the beginning of 1993 to the time of implementing the new salary system, shall be recorded and settled under new item 65 "salary allowances".

c) For retirement, disability, war invalidity,烈士候选人请严格按照指令翻译，不要添加任何解释或评论。直接提供纯翻译结果。

IV. IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of issuance. Ministries, sectors, localities, and financial agencies at all levels shall organize the dissemination and guidance for subordinate units to implement accounting and settlement of price stabilization fund revenues and expenditures and salary and salary allowance expenditures in accordance with the revenue and expenditure items specified in this Circular in the State budget classification. Previous documents that conflict with this Circular are hereby abolished.