This Circular stipulates the supplementation and amendment of the system of the State budget classification to serve the management and operation of the State budget in accordance with the State Budget Law. The document adds new Chapters, Sections, and Sub-sections related to the Mekong Delta State Bank, contractors, foreign sub-contractors, Program 135, special consumption tax, domestic borrowing, and principal and interest payments.
Đối tượng áp dụng
Ministry of Finance, agencies related to State budget management
Các điểm cốt lõi
- Open Chapter 144A for recording revenues and expenditures of the Mekong Delta State Bank (Article 1)
- Open Chapter 159 for foreign organizations and individuals conducting business activities in Vietnam not covered by the Law on Foreign Investment (Article 1)
- Open Section 905 for recording advance funds allocated for the development program of economically and socially disadvantaged communes, mountainous areas, remote regions, and border areas (Article 2)
- Supplement new Sub-sections in the Special Consumption Tax and Domestic Borrowing Sections related to imported goods through land borders and issuance of national bonds for building the country (Article 3)
- Change names and supplement new Sub-sections in the Other Expenditures, Interest Payments on Domestic Loans, and Principal Repayment on Domestic Loans Sections to record hospitality expenses and debt repayment related to the issuance of national bonds for building the country (Article 3)
🌐 Tác động xã hội từ văn bản này
- Strengthen State budget management through the supplementation of new classification systems
- Support economic and social development programs in difficult regions, mountainous areas, remote regions, and border areas
- Ensure transparency and efficiency in State financial budget management
- Facilitate accounting of revenues and expenditures related to the issuance of national bonds for building the country
❓ Câu hỏi thường gặp
Does this Circular open any new Chapters?
Opens new Chapters 144A and 159.
How are the State budget classifications supplemented and amended?
Supplements Sections related to the Mekong Delta State Bank, contractors, foreign sub-contractors, and Program 135.
What new Sub-sections are opened in the Special Consumption Tax Section?
Opens new Sub-section 03 related to imported goods through land borders.
When does this Circular take effect?
Takes effect from January 1, 1999 (except for contractor and foreign sub-contractor revenue which takes effect from the date of signing).
What does this Circular stipulate regarding the accounting of hospitality expenses?
Renames Sub-section 13 to "Expenditure for Refund of Value Added Tax on Exported Goods Production Enterprises" and opens a new Sub-section to account for hospitality expenses from January 1, 1999.
Toàn văn
CIRCULAR
||| Supplementing and amending the Table of Contents of the State Budget.of
||| To implement Decision No. 135/1998/QĐ-TTg dated July 31, 1998 of the Prime Minister, Circular No. 47/1999/TT-BTC dated May 5, 1999 of the Ministry of Finance on "Guidelines for managing and disbursing capital for infrastructure projects in particularly difficult communes, mountainous areas, remote and far-flung regions"; Decree No. 34/1999/NĐ-CP dated May 12, 1999 of the Government, Circular No. 56/1999/TT-BTC dated May 12, 1999 of the Ministry of Finance on "Regulations on issuing government bonds for national construction in 1999," and to serve the management and operation of the state budget according to the State Budget Law, the Ministry of Finance supplements Chapters, Sections, and Sub-sections of the current system of the State Budget Table of Contents as follows:
||| 1. Regarding Chapters.
||| - Open Chapter 144A "State Bank of the Mekong Delta" to record revenues submitted to the state budget and expenditures from the state budget for the State Bank of the Mekong Delta established pursuant to Decision No. 769/TTg dated September 18, 1997 of the Prime Minister.
||| - Open Chapter 159 "Foreign Contractors and Subcontractors" to record revenues from the state budget according to the law of foreign organizations and individuals engaged in business activities in Vietnam, not falling under forms of foreign investment in Vietnam as stipulated by the Law on Foreign Investment in Vietnam (as guided by Circular No. 169/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance). Chapters A, B, C, and D "Foreign Contractors and Subcontractors" are opened correspondingly with Chapters A, B, C, and D of the party contracting with foreign contractors and subcontractors.
||| 2. Regarding Temporary Expenditures Not Yet Included in the State Budget Balance.
||| Open Section 905 "Advance Funding for Program 135" to record the budget funds temporarily advanced for the program to develop the economy and society in particularly difficult communes, mountainous areas, remote and far-flung regions according to Decision No. 135/1998/QĐ-TTg dated July 31, 1998 of the Prime Minister through the National Treasury System.
||| 3. Regarding Sub-sections.
||| - In Section 015 "Special Consumption Tax," open Sub-section 03 "Imported Goods via Land Border."
||| - In Section 086 "Domestic Borrowings," open Sub-section 03 "Revenues from Issuing Government Bonds for National Construction" when recording revenues from issuing government bonds for national construction into the state budget, recorded in Chapter 160A - Type 10 - Clause 05 - Section 086 and Sub-section 03.
||| - In Section 134 "Other Expenditures," change the name and open the following Sub-sections:
||| + Change the name of Sub-section 13 "Entertainment Expenses" issued pursuant to Circular No. 156/1998/TT-BTC dated December 12, 1998 to "Refund of Value Added Tax for Export-Oriented Production Units" issued pursuant to Circular No. 83/1998/TT-BTC dated June 20, 1998 of the Ministry of Finance.
||| + Open Sub-section 14 "Entertainment Expenses" for entertainment expenses previously recorded in Sub-section 13, now transferred to Sub-section 14 as of January 1, 1999.
||| - In Section 135 "Interest Payments on Domestic Borrowings," open Sub-section 09 "Revenues from Issuing Government Bonds for National Construction."
||| - In Section 158 "Principal Repayment on Domestic Borrowings," open Sub-section 03 "Revenues from Issuing Government Bonds for National Construction."
||| When repaying principal and interest on government bonds for national construction, the budget expenditure will be recorded in Chapter 160A - Type 10 - Clause 05 - Section 158 - Sub-section 03 and Section 135 - Sub-section 09.
||| This Circular takes effect from January 1, 1999 (except for revenues from foreign contractors and subcontractors which shall commence from the date of signing). During implementation, if there are any difficulties, please send a letter to the Ministry of Finance for further study and amendment.
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