Decision No. 63/2008/QD-BTC of the Ministry of Finance issues the code for state budget expenditure tasks to be applied from the 2009 fiscal year, aiming to effectively manage the budget estimate and allocate the budget.
Các điểm cốt lõi
- Primary budget units → use the code for state budget expenditure tasks to reflect their annual budget estimates, from 800 to 949.
- The State Budget Management Information System (Tabmis) → implement the allocation of the assigned budget estimates to subordinate budget-using units.
- Local financial authorities at all levels → are responsible for implementing and guiding the enforcement of this decision.
- This decision takes effect 15 days after its publication in the Official Gazette and applies from the 2009 fiscal year.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Enhance the management and effective supervision of the state budget.
- Negative impact: May cause difficulties in the implementation process for units unfamiliar with the new system of expenditure task codes.
❓ Câu hỏi thường gặp
What does the code for state budget expenditure tasks include?
The code for state budget expenditure tasks includes total state budget expenditures (code 800), total balanced budget expenditures (code 810), development investment expenditures (40 codes from 820 to 859), recurrent expenditures (50 codes from 860 to 909), domestic and foreign debt repayment expenditures (3 codes from 910 to 922), and other expenditures (19 codes from 931 to 949).
When does this decision apply?
This decision comes into force 15 days after its publication in the Official Gazette and applies from the 2009 fiscal year.
Which agency is responsible for implementing and guiding the enforcement of this decision?
Local financial authorities at all levels are responsible for implementing the decision, while the Director of the State Budget Department, the Head of the Ministry's Office, and the Heads of units under the Ministry of Finance are responsible for guiding and organizing its enforcement.
What is the combined code for development investment expenditures?
The combined code for development investment expenditures is 820.
How many codes are allocated for other expenditures?
There are 19 codes from 931 to 949 allocated for other expenditures.
Toàn văn
Pursuant to …;
Regarding the issuance of budget expenditure codes
__________________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law number 01/2002/QH11 dated December 16, 2002;
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;
Considering the proposal of the Director of the State Budget Department,
DECISION:
Article 1. Issuing budget expenditure codes applicable for the annual budget estimates decided by the competent authority; the annual budget estimates assigned by the competent authority to first-level budget units at the same level and additional allocations to lower levels (if any); the allocation of assigned annual budgets of first-level budget units to subordinate budgetary units into the Public Finance Management Information System (Tabmis) according to the attached table and implemented from the 2009 fiscal year. In which:
- Total state budget expenditures use one code number 800.
- Total balanced budget expenditures use one code number 810.
- Development investment expenditures use 40 code numbers from 820 to 859, among which the comprehensive development investment expenditure code is 820.
- Recurrent expenditures use 50 code numbers from 860 to 909, among which the comprehensive recurrent expenditure code is 860.
- Domestic debt repayment expenditures use three code numbers from 910 to 912, among which the comprehensive domestic debt repayment expenditure code is 910.
- Foreign debt repayment expenditures use three code numbers from 920 to 922, among which the comprehensive foreign debt repayment expenditure code is 920.
- Other expenditures use 19 code numbers from 931 to 949.
- Supplementary balance transfers to lower-level budgets use one code number 950.
- Expenditures from managed revenue items through the state budget use 29 code numbers from 960 to 998, among which the comprehensive expenditure code from managed revenue items through the state budget is 960.
Article 2. This Decision takes effect fifteen days after its publication in the Official Gazette.
Article 3. Local financial authorities at all levels are responsible for implementing this Decision. The Director of the State Budget Department, the Head of the Ministry's Office, and the Heads of units under the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.
DEPUTY MINISTER
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