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.
要点
- 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.
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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
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