Circular No. 84/2024/TT-BTC amends and supplements certain Articles of Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Minister of Finance, concerning the system of the State budget index, which has been amended and supplemented by Circulars No. 93/2019/TT-BTC dated December 31, 2019, and No. 51/2022/TT-BTC dated August 11, 2022, issued by the Minister of Finance.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC

dated December 21, 2016, issued by the Minister of Finance on the system

of budget classification which has been amended and supplemented by

Circular No. 93/2019/TT-BTC dated December 31, 2019 and Circular No.

51/2022/TT-BTC dated August 11, 2022, issued by the Minister of Finance

_________________

Pursuant to the State Budget Law dated June 25, 2015,

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the National Treasury,

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC dated December 21, 2016, issued by the Minister of Finance on the system of budget classification which has been amended and supplemented by Circular No. 93/2019/TT-BTC dated December 31, 2019 and Circular No. 51/2022/TT-BTC dated August 11, 2022, issued by the Minister of Finance as follows:

Article 1. Amending and supplementing certain provisions and annexes of Circular No. 324/2016/TT-BTC dated December 21, 2016 (Circular No. 324/2016/TT-BTC) and Circular No. 93/2019/TT-BTC dated December 31, 2019 (Circular No. 93/2019/TT-BTC), issued by the Minister of Finance

1. Supplementing Point c Clause 3 Article 2 of Circular No. 324/2016/TT-BTC as follows:

"c) When implementing the urban administration model, agencies and organizations shall use the Chapter codes allocated based on the organizational structure of the agencies and organizations at the same level of government."

2. Supplementing the content of Clause 3 Article 4 of Circular No. 324/2016/TT-BTC as follows:

"In cases where the economic content of revenue and expenditure items in the state budget is not detailed according to the Sub-item, it shall be recorded under another Sub-item within the corresponding Item."

3. Amending Clause 2 Article 5 of Circular No. 324/2016/TT-BTC as follows:

"2. Detailed description of classification content

National programs, goals, and projects are coded with five characters, arranged as follows: NX1X2X3X4.

Where:

a) N is a character tracking the detailed source of funding for national programs, goals, and projects. Specifically:

+ N = 1 reflects central government budget funds (including central government budget supplements for local budgets).

+ N = 2 reflects provincial government budget funds (including provincial government budget supplements for district budgets).

+ N = 3 reflects district government budget funds (including district government budget supplements for commune budgets).

+ N = 4 reflects commune government budget funds.

b) X1X2X3X4 is a character tracking national programs, goals, and projects and sub-programs, goals, and projects, arranged as follows:

For national programs, goals, and projects decided by the Central Government: Use codes with values from 0001 to 4999; the gap between each program and goal is 20 values. The National Key Science Program (Code 0210) has 40 values. For the 21 programs and goals issued pursuant to Resolution No. 1023/NQ-UBTVQH13 dated August 28, 2015; the program and goal for handling Agent Orange/Dioxin; gender equality and women's advancement activities have a gap of 10 values.

For programs and goals decided by local governments: Use codes with values from 5000 to 9989; the gap between each program and goal is 10 values. For localities requiring specific management and accounting of programs and goals decided by local governments: The Department of Finance shall submit specific proposals (accompanied by Decisions of competent authorities issuing local programs and goals) to the Ministry of Finance (National Treasury) to determine specific codes and notify the locality to implement."

Example: The project "Diversification of Livelihoods, Development of Poverty Reduction Models" under the National Target Program on Sustainable Poverty Reduction for the period 2021-2025, is allocated specific portions of capital as follows:

For the portion of the central government budget supplement for local budgets: reflected by code 10472.

For the portion of the provincial government budget: reflected by code 20472.

For the portion of the district government budget: reflected by code 30472.

For the portion of the commune government budget: reflected by code 40472.

4. Amending and supplementing the Chapter codes specified in Appendix I attached to Circular No. 324/2016/TT-BTC as follows:

a) Changing the name of Chapter 184 "Vietnam Chamber of Commerce and Industry" to "Vietnam Federation of Trade and Industry".

b) Adding Chapter 208 "Foreign Suppliers Without Permanent Establishments in Vietnam".

5. Amending and supplementing the Account codes specified in Appendix II attached to Circular No. 324/2016/TT-BTC as follows:

a) Adding Account 172 "External Information" under Type 160 "Information and Culture".

b) Adding Account 315 "Digital Transformation, Developing Digital Government, Economy, and Society" under Type 280 "Economic Activities" reflecting the budget for implementing key tasks and solutions to realize the National Strategy on Digital Economy and Society until 2025, with a vision to 2030.

6. Amending and supplementing the Item and Sub-item codes specified in Appendix III attached to Circular No. 324/2016/TT-BTC as follows:

a) Adding Sub-item 1058 "Corporate Income Tax Supplement Based on Global Minimum Tax Rules" under Item 1050 "Corporate Income Tax".

b) Changing the name of Item and adding Sub-items under Item 1250 "Revenue from Granting Rights to Exploit Mineral Resources, Airspace, and Sea Areas".

- Changing the name of Item 1250 "Revenue from Granting Rights to Exploit Mineral Resources, Airspace, and Sea Areas" to "Revenue from Granting Rights to Exploit Natural Resources".

- Adding Sub-item 1259 "Revenue from Oil Price Differential Vehicle Registration Fees".

- Adding Sub-item 1261 "Revenue from Granting Rights to Use Telecommunication Number Resources, Internet Resources, Radio Frequency Spectrum, and Satellite Orbits".

c) Changing the name of Sub-item 2352 "Internet Domain Name and Address Maintenance Fee" to "Internet Resource Maintenance Fee" under Item 2350 "Fees in the Field of Information and Communication".

d) Changing the name and adding Sub-items under Item 2600 "Fees in the Field of Natural Resources and Environment".

- Changing the name of Sub-item 2618 "Environmental Protection Fee for Wastewater and Exhaust Gas" to "Environmental Protection Fee for Wastewater".

- Adding Sub-item 2622 "Environmental Protection Fee for Exhaust Gas".

||| Amend the name of Subitem 2634 "Fees for reviewing environmental impact assessment reports and detailed environmental protection plans; Fees for reviewing environmental remediation and recovery plans and supplementary environmental remediation and recovery plans" to "Fees for reviewing environmental impact assessment reports; Fees for reviewing environmental remediation and recovery plans and supplementary environmental remediation and recovery plans."

||| d) Amend the name of Subitem 2865 "Telecommunication number allocation fee, Internet resource fee" to "Telecommunication number allocation fee, Internet resource allocation and issuance fee" under Item 2850 "Administrative management fees related to production and business activities."

||| e) Amend and supplement Subitems under Item 3650 "Revenue from state assets transferred to economic organizations" as follows:

||| - Amend the name of Subitem 3653 "Recovery of state capital" to "Recovery of state capital from equitization."

||| - Supplement Subitem 3655 "Recovery of state capital from the transfer of state capital."

||| - Supplement Subitem 3656 "Recovery of state capital from reorganization of enterprises through other forms."

||| f) Supplement Item and Subitem "Revenue from increased revenue compared to the assigned budget estimate" as follows:

||| - Item 4760 "Revenue from increased revenue of new projects entering operation during the budget stabilization period."

||| - Subitem 4761 "Revenue from increased revenue of new projects entering operation during the budget stabilization period."

||| g) Amend and abolish Subitems under Item 8900 "Support for State credit activities."

||| - Amend the name of Subitem 8901 "Interest rate subsidy" to "Interest rate subsidy and management fee subsidy."

||| - Abolish Subitem 8902 "Management fee subsidy."

||| h) Amend and supplement Subitems under Items related to domestic borrowing of the state budget.

||| - Supplement Subitems under Item "Domestic borrowing and repayment of principal of domestic borrowing of the state budget" and Item "Payment of interest on domestic borrowing of the state budget":

||| + Supplement Subitem 0838 "Borrowing from Vietnam Development Bank" under Item 0820 "Domestic borrowing and repayment of principal of domestic borrowing of the state budget."

||| + Supplement Subitem 8305 "Borrowing from Vietnam Development Bank" under Item 8300 "Payment of interest on domestic borrowing of the state budget."

||| - Amend and supplement Subitems under Item "Payment of fees and costs related to domestic borrowing":

||| + Supplement Subitem 8562 "Other fees and costs related to loan relending."

||| + Supplement Subitem 8563 "Fees and costs related to borrowing for local government bond issuance."

||| + Supplement Subitem 8564 "Fees and costs related to borrowing from Vietnam Development Bank."

||| 7. Amend Point a and Point e of Article 1, Circular No. 93/2019/TT-BTC.

||| a) Amend the name of Subitem 1413 "Land use fee for other key projects" to "Land use fee for other national important projects" under Item 1400 "Land use fee."

||| b) Amend the name of Subitem 3612 "Land lease fee for other key projects" to "Land lease fee for other national important projects" under Item 3600 "Lease fee for land and water surfaces."

Article 2. Effective Date

||| This Circular takes effect from January 10, 2021.

Article 3. Implementation Organization

||| Ministries, central agencies, and local authorities shall be responsible for guiding, inspecting, and urging subordinate agencies and lower-level units to implement according to the provisions of this Circular.

||| During implementation, if there are difficulties, please promptly report to the Ministry of Finance for research and specific guidance.