Circular No. 68 TC/NSNN GUIDING THE SUPPLEMENT AND AMENDMENT OF THE CONTENTS OF THE STATE BUDGET

CIRCULAR

Supplementary and Amended Table of Contents of the State Budget

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The State Budget Table of Contents was promulgated together with Decision No. 300-TC/NSNN dated October 3, 1987, issued by the Ministry of Finance, and became effective from January 1, 1988. After nearly six years of implementation, due to numerous decisions by the State, Government, and National Assembly to change the organizational structure of the State, economic and financial management policies, and budget management policies, the Ministry of Finance has issued several circulars to supplement and amend the State Budget Table of Contents.

To facilitate financial agencies, the State Treasury, central and local budget units, and state-owned enterprises under various economic sectors in tracking, accounting, bookkeeping, and settling revenues and expenditures of the State Budget in accordance with laws, ordinances, resolutions, decrees, decisions of the Government and National Assembly, and specific guidelines stipulated in circulars issued by ministries and inter-ministerial bodies, the Ministry of Finance has systematized and supplemented and amended certain Chapters and Sections of the current State Budget Table of Contents as follows (as detailed in the attached list):

- List of Chapters (A-B-C) of the State Budget.

- List of Revenue Sections of the State Budget.

- List of Expenditure Sections of the State Budget.

Regarding the accounting of State Budget revenues and expenditures according to national economic sectors (by Type - Item - Sub-item), for the time being, it will continue to be implemented based on the old list of national economic sectors issued together with Decree No. 177/HĐBT dated October 18, 1982, by the Council of Ministers (now the Government), until new guidelines from the Ministry of Finance are issued to implement the accounting of State Budget revenues and expenditures according to the newly issued list of national economic sectors pursuant to Decree No. 75/CP dated October 27, 1993, of the Government.

This circular takes effect from January 1, 1994. Ministries, sectors, units, localities, financial agencies, tax authorities, and all levels of the State Treasury shall organize the dissemination and guidance for subordinate units to implement the accounting, tracking, and settlement of State Budget revenues and expenditures according to the Chapters and Sections of the State Budget Table of Contents specified in this circular. All previous guiding documents that contradict the provisions of this circular are hereby abolished./.