Circular No. 59/TC-NSNN guiding additional and amended budget classification

Circular No. 59/TC-NSNN guides additional and amended budget classification to collect fines for violations of traffic safety regulations and urban management. Financial agencies and State Treasury must record and settle these revenues into the State Budget according to regulations.

Document No.59/TC-NSNN
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Thị Băng Tâm — Đang cập nhật
Updated02/07/2026
FieldUncategorized
Issued date25/07/1995
Effective date01/08/1995
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 59/TC-NSNN guides additional and amended budget classification to collect fines for violations of traffic safety regulations and urban management. Financial agencies and State Treasury must record and settle these revenues into the State Budget according to regulations.

Key points

  • Financial agencies and State Treasury → are responsible for recording and settling traffic safety and urban management violation fines into the State Budget, using payment vouchers under Chapter 99A, Type 14, Clause 01, Category 9, Section 38.
  • Effective date → This Circular takes effect from August 1, 1995.
  • Budget Classification → supplements New Section 38 'Fines for Violations of Traffic Safety Regulations and Urban Management'.
  • Payment vouchers → use payment vouchers under Chapter 99A, Type 14, Clause 01, Category 9, Section 38.
  • Effective date → This Circular takes effect from August 1, 1995.

🌐 Social impact of this document

  • Positive impact: Creates revenue sources for the State Budget to invest in traffic safety assurance work.
  • Negative impact: May increase legal and administrative procedural costs for related parties.

❓ Frequently asked questions

Which agency is responsible for recording and settling fines?

Financial agencies and State Treasury are responsible for recording and settling traffic safety and urban management violation fines into the State Budget.

When does this Circular take effect?

This Circular takes effect from August 1, 1995.

Is there a need to use special payment vouchers?

Yes, when paying fines into the State Budget, special payment vouchers under Chapter 99A, Type 14, Clause 01, Category 9, Section 38 must be used.

What classification is supplemented?

The Ministry of Finance has supplemented New Section 38 'Fines for Violations of Traffic Safety Regulations and Urban Management' in the Budget Classification.

Are there any changes compared to previous Circulars?

Replaces Section 45 previously stipulated in Circular No. 56 TTLB-NV dated July 17, 1995 issued by the Ministry of Finance and the Ministry of Home Affairs, with New Section 38 'Fines for Violations of Traffic Safety Regulations and Urban Management'.

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 59TC/NSNN

HA NOI, JULY 25, 1995

CIRCULAR

MINISTRY OF FINANCE DECREE NO. 59 TC/NSNN OF JULY 25, 1995 GUIDING THE SUPPLEMENT AND AMENDMENT TO THE STATE BUDGET OUTLINE

BASED ON THE DIRECTIVE NO. 317/TTg OF MAY 26, 1995 OF THE PRIME MINISTER AND THE GUIDING CIRCULAR NO. 56 TTLB/TC - NV OF JULY 17, 1995 OF THE JOINT MINISTRY OF FINANCE - HOME AFFAIRS ON STRENGTHENING TRAFFIC ORDER AND SAFETY WORK ON ROADS AND IN URBAN AREAS.
TO CREATE CONDITIONS FOR FINANCIAL AUTHORITIES AND TREASURY TO MONITOR SEPARATELY THE COLLECTION OF PENALTY PAYMENTS INTO THE STATE BUDGET (WHICH THE STATE BUDGET WILL ENJOY 100%) SO THAT THE STATE BUDGET HAS FUNDS TO ARRANGE FOR TRAFFIC ORDER AND SAFETY WORK ON ROADS AND IN URBAN AREAS ACCORDING TO THE ANNUALLY APPROVED FINANCIAL PLAN, THE MINISTRY OF FINANCE GUIDES THE SUPPLEMENTATION OF A NEW REVENUE CATEGORY IN THE CURRENT STATE BUDGET OUTLINE AS FOLLOWS:

OPEN SECTION 38 (NEW) "REVENUE FROM VIOLATION PENALTIES FOR TRAFFIC ORDER AND SAFETY AND URBAN ORDER". WHEN SUBMITTING THE ABOVE MENTIONED PENALTY PAYMENTS INTO THE STATE BUDGET, THE PAYMENT DOCUMENT SHALL BE ENTERED UNDER CHAPTER 99A, TYPE 14, CLAUSE 01, ITEM 9, SECTION 38 - REPLACING SECTION 45 ALREADY DEFINED IN CIRCULAR NO. 56 TTLB-NV OF JULY 17, 1995 OF THE JOINT MINISTRY OF FINANCE - HOME AFFAIRS.

THIS CIRCULAR SHALL TAKE EFFECT FROM AUGUST 1, 1995. MINISTRIES, SECTORS, UNITS, LOCALITIES, FINANCIAL AUTHORITIES, TAX AUTHORITIES, AND NATIONAL TREASURY, AT ALL LEVELS, SHALL GUIDE SUBORDINATE UNITS TO IMPLEMENT THE ACCOUNTING AND SETTLEMENT OF THE ABOVE MENTIONED PENALTY PAYMENTS INTO THE STATE BUDGET IN ACCORDANCE WITH THE PROVISIONS OF THIS CIRCULAR.

 

Le Thi Bang Tam

(Signed)

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

Relations map

59/TC-NSNN
Circular No. 59/TC-NSNN guiding additional and amended budget classification
In effect
↓ Documents affected by this document
Amends 1
Replaces 1

Click a document to open. A red border = a relation that changes validity.