Decision No. 70/2005/QD-BTC On Amending and Supplementing the State Budget Classification System

DECISION OF THE MINISTER OF FINANCE

Regarding the supplementation and amendment of the State Budget Classification System

THE MINISTER OF FINANCE

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Based on the Petroleum Law of 1993; the Law Amending and Supplementing Certain Provisions of the Petroleum Law of 2000;

Based on Decree No. 48/2000/NĐ-CP dated September 12, 2000 of the Government detailing the implementation of the Petroleum Law;

Based on Decision No. 34/2005/QĐ-TTg dated February 22, 2005 of the Prime Minister on environmental protection during the period of accelerating industrialization and modernization of the country;

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 Director of the State Budget Department,

DECISION:

Article 1. Amend and supplement certain Chapters, Classes, Clauses, Sections, and Subsections of the State Budget Classification System issued pursuant to Decisions of the Minister of Finance: No. 280/TC-QĐ-NSNN dated April 15, 1997 on the issuance of the State Budget Classification System, No. 148/2002/QĐ-BTC dated December 6, 2002 on the issuance of the code number list for fee and tax sections of the State Budget Classification System, No. 156/2002/QĐ-BTC dated December 20, 2002, No. 26/2004/QĐ-BTC dated March 18, 2004, and No. 23/2005/QĐ-BTC dated April 15, 2005 on the supplementation and amendment of the State Budget Classification System; Circulars of the Ministry of Finance guiding, supplementing, and amending the State Budget Classification System No. 156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, and No. 67/2001/TT-BTC dated August 22, 2001 as follows:

1. Supplement the following Chapters, Classes, Clauses, Sections, and Subsections:

1.1. Supplement Class 21 - Environmental Protection Activities.

Including the following Clauses:

- Clause 01: Activities related to investigation, monitoring, application of advanced technology, management models regarding environmental development and protection.

- Clause 02: Activities related to solid waste treatment (including activities of collection, treatment, burial, incineration of solid waste and remediation of solid waste pollution).

- Clause 03: Activities related to liquid waste treatment (including activities of collection, treatment of wastewater and remediation of liquid waste pollution).

- Clause 04: Activities related to air pollution control and air quality improvement.

- Clause 05: Activities related to noise pollution control.

- Clause 06: Activities related to radiation protection, chemical toxic substance handling, and chemical toxic substance pollution remediation.

- Clause 07: Activities related to nature conservation and biodiversity (Nature Reserves, National Parks).

- Clause 10: National Program on Clean Water and Rural Sanitation.

- Clause 99: Other environmental protection activities (including coordination, supervision, and specialized quality inspection activities not falling under the scope of inspection as per the Inspection Law...).

1.2. Supplement Class 22 - Postal and Telecommunication Activities:

Including the following Clauses:

- Clause 01: Postal Services (Including activities of receiving, transporting, and distributing mail, parcels, stamps, etc., both domestically and internationally).

- Clause 02: Telecommunication Services (Including activities of information transmission via cables, broadcasting, sound transmission, satellite communication, telephone, telegraph, Internet, and maintenance of information networks...).

- Clause 99: Other postal and telecommunication activities.

1.3. Supplement Class 23 - Information Technology Activities.

Including the following Clauses:

- Clause 01: Production of computer hardware (Including various types of computers, peripheral devices...).

- Clause 02: Production of computer software (Including packaged software, complete but unpackaged software, program modules, embedded software, custom-built software, website construction, etc.).

- Clause 03: Production of equipment serving information technology activities.

- Clause 04: Production of transmission equipment, components, accessories serving information technology activities.

- Clause 05: Consulting, system design, integration, installation, upgrade, repair, and maintenance activities for information technology equipment.

- Clause 06: Electronic information storage production (Including electronic information creation; electronic content creation...).

- Clause 99: Other information technology activities.

1.4. Supplement Section 013 - Revenue from Natural Gas of the Government allocated according to oil exploration and exploitation contracts.

Including the following Subsections:

- Subsection 01 - Resource Tax

- Subsection 02 - Corporate Income Tax

- Subsection 03 - Government's Gas Profit Share

- Subsection 99 - Others

Section 013 and its Subsections are used to account for revenues from natural gas distributed to the Government under exploration, exploitation, and product sharing contracts. Taxes payable by contractors and subcontractors shall not be accounted for in Section 013 but shall be recorded in corresponding Sections according to tax types.

1.5. Add the following Subsection to Section 134 - other expenses:

Subsection 25 - Expenses for compensating individuals wrongfully convicted according to court rulings.

1.6. Add the following Subsection to Section 119 - professional business expenses of each sector:

Subsection 15 - Payment of royalties according to regulations.

1.7. Add the following Subsection to Section 122 - expenses related to revolutionary merit personnel and social work:

Subsection 17 - Implementation of social assistance programs (excluding expenses for beneficiaries at social welfare facilities - already accounted for in Subsection 08 of Section 122).

1.8. Add the following Subsection to Section 153 - support for funds:

- Subsection 08 - Expenses for the Science and Technology Development Fund.

- Subsection 09 - Expenses for the Environmental Protection Fund.

2. Amend the symbols and names of some Chapters, Types, and Clauses as follows:

2.1. Amend the management level designation (Chapter level): A - Central level management; B - Provincial level management; C - District level management; D - Commune level management, to "1. - Central level management; 2. - Provincial level management; 3. - District level management; 4. - Commune level management".

Example: Ministry of Education and Training: Chapter 022A, becomes 1.022.

Department of Education and Training: Chapter 022B, becomes 2.022.

2.2. Change the names of the following Types:

2.2.1. Type 09 "Transportation, Warehousing, and Telecommunications", to "Transportation and Warehousing". At the same time, remove Clause 09 - Postal Services, Clause 10 - Telecommunications of Type 09, as they have been accounted for in Type 22 "Postal and Telecommunication Activities".

2.2.2. Type 11 "Scientific, Technological, and Environmental Activities", to "Scientific and Technological Activities".

2.3. Change the names of the following Clauses:

2.3.1. Clause 33 of Type 04 "Office Equipment and Computer Manufacturing", to "Office Equipment Manufacturing".

2.3.2. Clause 10 of Type 11 "Environmental Research and Protection Activities", to "Environmental Research Activities".

Clause 10 of Type 11 does not account for income and expenses from environmental protection activities, which have been accounted for in Type 21.

2.3.3. Clause 09 of Type 12 "Maintenance and Repair of Computers, Office Equipment, and Related Activities", to "Maintenance, Repair of Office Equipment, and Related Activities".

2.3.4. Clause 11 of Type 12 "Activities of Investigation, Exploration, Surveying, Consulting in Economic, Social, Humanities, Environmental Fields, and Other Surveys", to "Activities of Investigation, Exploration, Surveying, Consulting in Economic, Social, Humanities Fields, and Other Surveys".

Clause 11 of Type 12 does not account for income and expenses from investigation, monitoring... activities in the environmental field, which have been accounted for in Clause 01 of Type 21.

2.3.5. Clause 10 of Type 16: "Activities of Botanical Gardens, Zoos, and Natural Conservation Areas", to "Activities of Botanical Gardens and Zoos".

3. Repeal the following Clauses:

3.1. Clause 06 "National Program on Clean Water and Rural Sanitation" of Type 05.

3.2. Clause 06 "Computer Hardware Consulting" of Type 12.

3.3. Clause 07 "Computer Software Consulting and Supply" of Type 12.

3.4. Repeal the content "drainage" in Clause 01 "Urban Planning" of Type 18.

3.5. Clause 02 "Waste Collection, Public Sanitation Improvement, and Environmental Protection Activities" of Type 18.

Article 2. This Decision takes effect from January 1, 2006. Provisions contrary to this Decision shall not take effect.

Article 3. Ministries, agencies equivalent to ministries, agencies under the Government, central-level agencies, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding subordinate units to implement this Decision.

Article 4. 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./.