Pursuant to …;

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;

Pursuant to Resolution No. 01/2007/QH12 dated July 31, 2007 of the National Assembly of the XIIth term on the structure and organization of the Government and the number of Deputy Prime Ministers for the XIIth term;

Pursuant to the documents of the Political Bureau, the Government, and the Prime Minister regarding the merger and dissolution of Party Committees and agencies under the Government;

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, revoke, and supplement Chapters and Sub-items of the state budget classification system that have been issued pursuant to Decision No. 280TC/QĐ/NSNN dated April 15, 1997 and other Decisions of the Minister of Finance, applicable from October 1, 2007 for the 2007 budget year; specifically as follows:

1. Amend and revoke Chapters of the state budget classification system as follows:

1.1 Amend the names of the following Chapters:

- Chapter 1.016: "Ministry of Industry" to "Ministry of Industry and Trade".

- Chapter 1.025: "Ministry of Culture and Information" to "Ministry of Culture, Sports and Tourism".

- Chapter 1.027: "Ministry of Posts and Telecommunications" to "Ministry of Information and Communications".

- Chapter 1.037: "State Inspectorate" to "Government Inspectorate".

- Chapter 2.037: "State Inspectorate" to "Provincial Inspectorate".

- Chapter 1.049: "Ho Chi Minh National Academy of Politics" to "Ho Chi Minh National Academy of Politics and Public Administration".

- Chapter 1.109: "Central Financial Management Committee" to "Central Party Office".

- Chapter 1.137: "Vietnam Railway Corporation" to "Vietnam Railway Corporation General Company".

1.2 Revoke the following Chapters:

- Chapter 1.015: Ministry of Fisheries.

- Chapter 1.020: Ministry of Commerce.

- Chapter 1.064: Sports and Physical Training Committee.

- Chapter 1.086: Population, Family Planning and Child Protection Committee.

- Chapter 1.103: Government Border Committee.

- Chapter 2.103: Border Committee.

- Chapter 1.166: Vietnam National Beer-Wine-Beverage Corporation.

1.3 Supplement the following Chapters:

- Chapter 1.146: State Capital Investment Corporation.

- Chapter 1.174: Saigon Beer-Alcohol-Water Beverage Corporation.

- Chapter 1.175: Hanoi Beer-Alcohol-Water Beverage Corporation.

1.4 As for Chapters 1.061 - General Statistics Office, Chapter 1.047 - Central Commendation and Reward Committee, Chapter 1.099 - Government Official Communication Committee,  Chapter 1.101 - Government Religious Committee, they will be used until the end of the 2007 budget year.

2. Amend the names of Sections and supplement Sub-items of the state budget classification system as follows:

2.1 Amend the name of Section 028: "Revenue from state-owned property rent" to "Revenue from leasing state-owned assets".

2.2 Supplement Sub-items of Section 020: "Import Tax" as follows:

- Sub-item 03 - Anti-dumping duty on imported goods into Vietnam.

- Sub-item 04 - Countervailing duty on imported goods into Vietnam.

- Sub-item 05 - Special safeguard duty on imported goods into Vietnam.

2.3 Supplement Sub-items of Section 028 "Revenue from leasing state-owned assets" as follows:

Sub-item 03 - Revenue from leasing railway infrastructure.

2.4 Supplement Sub-items of Section 036 "Fees in the field of transportation" as follows:

Sub-item 19 - Fee for using railway infrastructure.

2.5 Supplement Sub-items of Section 038 "Fees in the field of security, public order, and social safety" as follows:

Sub-item 12 - Fee for processing visa exemption certificate applications.

2.6 Supplement Sub-items of Section 068 "Revenue from selling other assets" as follows:

Sub-item 10 - Revenue from selling assets and materials recovered from railway infrastructure.

Article 2. This Decision shall take effect fifteen days after its publication in the Official Gazette.

Article 3. Ministries, ministerial-level agencies, agencies under the Government, central agencies of mass organizations, and People's Committees of provinces and centrally governed 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./.