Circular No. 57-TC/NSNN guiding additional and amended entries in the State Budget Catalogue

CIRCULAR

NUMBER 57/TC-NSNN OF OCTOBER 23, 1991 GUIDING THE SUPPLEMENTATION AND AMENDMENT OF THE STATE BUDGET OUTLINE ISSUED BY THE MINISTRY OF FINANCE

Implementing the Resolution of the Eighth National Assembly, Ninth Session on transferring the state management functions of the tourism sector to the Ministry of Commerce, renaming some ministries, and implementing Decree No. 22-HĐBT on the regime for revenue from the use of state budget capital, Decree No. 28-HĐBT detailing the implementation of the Law on Foreign Investment in Vietnam, Decision No. 224-TTg of the Prime Minister on higher education training within the country; the Law on Universal Primary Education...

To create conditions for units, sectors, and levels to account for, monitor, and manage state budget revenues and expenditures in accordance with the new organizational structure and in compliance with newly enacted tax laws accurately; the Ministry of Finance guides the supplementation and amendment of certain "chapters," "clauses," "categories," and "items" in the State Budget Outline issued together with Decision No. 300 TC/NSNN dated October 3, 1987 and Circulars guiding Nos. 22 TC/NSNN dated April 19, 1990, and Circular No. 49-TC/NSNN dated October 17, 1990 as follows:

I- CHANGE NAMES AND OPEN NEW CHAPTERS

1- Change the name of chapter (A, B, C) code 27 (old): Ministry of Commerce, Department of Commerce, and Office of Commerce to chapter (A, B, C) code 27 (new): Ministry of Trade and Tourism, Department of Trade and Tourism, Office of Trade and Tourism. Maintain types 07-09 and the clauses, categories within those types to account for and reflect state budget revenues and expenditures of the Ministry of Trade and Tourism, Department of Trade and Tourism, and Office of Trade and Tourism.

2- Replace chapter (A, B, C) code 30 (old): Ministry of Culture, Information, Sports, and Tourism, Department of Culture, Information, Sports, and Tourism, Office of Culture, Information, Sports, and Tourism with chapter (A, B, C) code 30 (new): Ministry of Culture, Information, and Sports, Department of Culture, Information, and Sports, Office of Culture, Information, and Sports. Maintain types 06, 12, 13 and the clauses, categories within those types to account for and reflect state budget revenues and expenditures of the Ministry of Culture, Information, and Sports, Department of Culture, Information, and Sports, and Office of Culture, Information, and Sports.

II- OPEN NEW CLAUSES AS FOLLOWS

1- Open clause 06 (new) "Higher Education Training" under type 1.1 "Education and Training Sector" to record and reflect state budget revenues and expenditures of the higher education and training system (including domestic higher education training and higher education training abroad).

2- Clause 09 (old) of other forms of education and training activities under type 11 "Education and Training Sector" now records and reflects state budget revenues and expenditures of other forms of education activities such as short-term training courses, schools and classes of Party and mass organizations, etc. (previously recorded in clause 09 (old), now transferred to be recorded in clause 06 (new) above.

III- COMPLEMENTARY AND AMENDING CHANGES TO SOME "CATEGORIES"
IN CLAUSE 02 "PRIMARY EDUCATION", TYPE 11
"EDUCATION AND TRAINING"

1- Remove the following categories:

- Category 01 "primary education"

- Category 02 "secondary education"

- Category 09 "other forms of education and training"

2- Open category 01 (new): "Primary Education" to record and reflect state budget revenues and expenditures of primary education schools (grade I).

3- Open category 02 (new) "Basic General Education" to record and reflect state budget revenues and expenditures of basic general education schools (grade II).

4- Open category 03 (new) "Secondary General Education" to record and reflect state budget revenues and expenditures of secondary general education schools (grade III).

5- Open category 09 (new) "Other General Education" to record and reflect state budget revenues and expenditures of supplementary cultural education schools, including: supplementary anti-literacy education, concentrated supplementary cultural education, supplementary cultural education at work, and other forms of general education.

IV- OPEN NEW "REVENUE ITEMS"

1- Item 01 "Revenue from the Use of State Budget Capital" to record and reflect state budget revenues submitted by state-owned enterprises using state budget capital according to the regulations stipulated in Decree No. 22/HĐBT dated January 24, 1991 of the Council of Ministers on the regime for revenue from the use of state budget capital and Circular No. 13 TC/TCT dated February 28, 1991 of the Ministry of Finance guiding the implementation of Decree No. 22-HĐBT mentioned above.

2- Item 02 "Tax on Repatriation of Profits by Enterprises with Foreign Investment" to record and reflect revenues from foreign organizations or individuals investing in Vietnam paying taxes on repatriation of profits according to the provisions of Decree No. 28-HĐBT dated February 6, 1991 of the Council of Ministers detailing the implementation of the Law on Foreign Investment in Vietnam. When submitting money to the state budget, the payment voucher should indicate the corresponding chapter, type, clause, and category, and record item 02.

For example: The Vietnam-Soviet Joint Venture Oil Enterprise transfers the profit portion of the Soviet Union back to its home country; when submitting the tax on repatriation of profits, the payment voucher should indicate:

Chapter 35 "Heavy Industry Sector"

Type 01 "Industry"

Clause 02 "Fuel Industry"

Category 02 "Oil and Natural Gas"

Section 02 "Tax on Repatriation of Profits of Foreign-Invested Enterprises"

V- SOME POINTS TO BE NOTED

1- The salary subsidy (15%, 20%...) for officials, employees, and civil servants according to the decisions of the Council of Ministers is essentially a hardship allowance for officials, employees, and civil servants; therefore, it will temporarily continue to be recorded and accounted for under Item 70 "Collective Welfare," not recorded and accounted for under Item 64 "Salary" or Item 65 "Subsidy on Salary."

2- The payment of salary to retired officials, those who have lost their capacity, and social policy beneficiaries will temporarily continue to be recorded, accounted for, and settled under Item 68 "Social Insurance Expenses," not recorded and accounted for under Item 64 "Salary."

This Circular takes effect from September 1, 1991. Ministries, sectors, financial agencies, State Treasury, Tax Bureaus, and other relevant agencies shall implement and guide subordinate units to account for and settle state budget revenues and expenditures in accordance with the supplements and amendments to chapters, clauses, categories, and items of revenue and expenditure in the state budget as stipulated in this Circular.