Decision No. 606/QD-BTC Regarding the correction of Decision No. 01/2006/QD-BTC dated January 5, 2006, of the Minister of Finance on supplementing and amending the State budget classification system.

Decision No. 606/QD-BTC corrects Clause 2, Article 2 of Decision No. 01/2006/QD-BTC on supplementing and amending the State budget classification system. Accordingly, revenues and expenditures of the State budget in 2006 occurring before the effective date of this decision shall be implemented according to general regulations on accounting rather than adjusted according to the initial decision.

Số hiệu606/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýTrần Văn Tá — Thứ trưởng
Cập nhật29/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành06/02/2006
Ngày áp dụng06/02/2006
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 606/QD-BTC corrects Clause 2, Article 2 of Decision No. 01/2006/QD-BTC on supplementing and amending the State budget classification system. Accordingly, revenues and expenditures of the State budget in 2006 occurring before the effective date of this decision shall be implemented according to general regulations on accounting rather than adjusted according to the initial decision.

Các điểm cốt lõi

  • Revenues and expenditures of the State budget in 2006 occurring before the effective date of this decision shall be implemented according to general regulations on accounting.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reduces adjustment procedures for revenues and expenditures of the State budget in 2006 occurring before the effective date of the decision.
  • Negative impact: May cause difficulties in financial control and management if not adhered to general regulations on accounting.

❓ Câu hỏi thường gặp

How will revenues and expenditures of the State budget in 2006 occurring before the effective date of this decision be implemented?

According to the new regulation, revenues and expenditures of the State budget in 2006 occurring before the effective date of this decision shall be implemented according to general regulations on accounting.

When does this decision take effect?

This decision takes effect from the date of signature.

What actions should relevant organizations and individuals undertake after this decision takes effect?

Relevant organizations and individuals need to comply with general regulations on accounting for revenues and expenditures of the State budget in 2006 occurring before the effective date of this decision.

What does this decision amend in Decision No. 01/2006/QD-BTC?

This decision corrects Clause 2, Article 2 of Decision No. 01/2006/QD-BTC on supplementing and amending the State budget classification system.

How will revenues and expenditures of the State budget from January 1, 2006, to the effective date of this decision be adjusted?

According to this corrective decision, revenues and expenditures of the State budget from January 1, 2006, to the effective date of this decision shall no longer be adjusted according to the initial provisions but shall be implemented according to general regulations on accounting.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 606/QD-BTC
HA NOI, February 6, 2006

 

Pursuant to …;

REGARDING THE CORRECTION OF DECISION NO. 01/2006/QD-BTC DATED JANUARY 5, 2006 OF THE MINISTER OF FINANCE ON SUPPLEMENTING AND AMENDING THE BUDGET CLASSIFICATION SYSTEM OF THE STATE

______________________

THE MINISTER OF FINANCE 

BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS, NOVEMBER 12, 1996, AND THE LAW AMENDING AND COMPLETING SOME ARTICLES OF THE LAW ON ENACTING LEGAL DOCUMENTS, DECEMBER 16, 2002;

Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004 on the Official Gazette of the Socialist Republic of Vietnam;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

AT THE PROPOSAL OF THE HEAD OF THE STATE BUDGET DEPARTMENT

Pursuant to …;

Article 1. CORRECTING THE SECOND PARAGRAPH OF ARTICLE 2 OF DECISION NO. 01/2006/QD-BTC DATED JANUARY 5, 2006 OF THE MINISTER OF FINANCE ON SUPPLEMENTING AND AMENDING THE BUDGET CLASSIFICATION SYSTEM AS FOLLOWS:

THE SECOND PARAGRAPH OF ARTICLE 2 HAS BEEN STATED AS "STATE REVENUES AND EXPENDITURES FROM JANUARY 1, 2006 TO THE DATE THIS DECISION TAKES EFFECT THAT ARE NOT IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 1 OF THIS DECISION SHALL BE ADJUSTED IN ACCORDANCE WITH THE PROVISIONS OF THIS DECISION."

IT IS REVISED TO READ: "STATE REVENUES AND EXPENDITURES IN 2006 THAT OCCURRED PRIOR TO THE DATE THIS DECISION TAKES EFFECT SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE GENERAL PROVISIONS ON ACCOUNTING AND BOOKKEEPING."

Article 2. THIS DECISION TAKES EFFECT FROM THE DATE OF SIGNATURE. THE HEAD OF THE STATE BUDGET DEPARTMENT, THE DIRECTOR OF THE MINISTRY OF FINANCE'S OFFICE, THE HEADS OF MINISTRY OF FINANCE UNITS, AND ASSOCIATED ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR ITS IMPLEMENTATION./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
TRAN VAN TA
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