Circular No. 85-TC/NSNN guiding additional and amended entries in the State Budget Catalogue

CIRCULAR

OF THE MINISTRY OF FINANCE

for use
to supplement and amend the State budget catalog

To implement the Resolution of the National Assembly, Ninth Session, First Meeting (September 30, 1992) on "Approving the structure and members of the Government" and Decrees No. 02-CP, No. 03-CP, No. 04-CP, No. 05-CP, October 26, 1992, and No. 06-CP, No. 07-CP, October 27, 1992 of the Government on the establishment of government agencies and Decree No. 276-CT dated July 28, 1992 of the Council of Ministers on the unified management of various fees and charges, Decree No. 299-HĐBT dated August 15, 1992 of the Council of Ministers on the issuance of the health insurance charter. Decision No. 177/TTg, No. 118/TTg dated November 27, 1992 of the Prime Minister on incorporating school fees and rent into salaries;

To facilitate the accounting, monitoring, and settlement of revenue and expenditure items in the State budget for ministries, sectors, localities, and financial agencies at all levels in accordance with the new organizational structure of the state apparatus and the new collection system; the Ministry of Finance guides the supplementation and amendment of certain chapters and sections in the current State budget catalog as follows:

I. CHANGE OF NAME AND OPEN NEW CHAPTERS

1. Change the name of chapter (A) code 01 (old) "State Council" to chapter (A) code 01 (new) "National Assembly Office and President's Office". In 1992 and 1993, if the National Assembly Office and the President's Office have not yet been separated into two level-I budget units, then the revenues and expenditures from the State budget will be recorded and settled under chapter (A) code 01 (new) National Assembly Office and President's Office, category 15 - item 00 - subcategory 1, corresponding revenue and expenditure sections of the current State budget catalog.

2. Change the name of chapter (A, B, C) code 11 (old) "State Science Committee" to chapter (A, B, C) code 11 (new) "Ministry of Science, Technology, and Environment", maintaining category 10 and its items within that category for recording and documenting the revenues and expenditures from the State budget of the Ministry of Science, Technology, and Environment.

3. Change the name of chapter (A, B, C) code 12 (old) "State Audit Committee" to chapter (A, B, C) code 12 (new) "State Audit". The revenues and expenditures from the State budget of the State Audit Committee will be recorded and reflected in chapter (A, B, C) code 12 - category 15 - item 00 - subcategory 1 of the corresponding section of the current State budget catalog.

4. Change the name of chapter (A) code 40 (old) "Council of Ministers' Office" to chapter (A) code 40 (new) "Government Office". The revenues and expenditures from the State budget of the Government Office will be recorded and reflected in chapter 40A - category - item - subcategory - section of the current State budget catalog.

5. Change the name of chapter (A) code 13 (old) "State Price Control Committee" to chapter (A) code 13 (new) "Government Price Control Board". The revenues and expenditures from the State budget of the Government Price Control Board will be recorded and reflected according to the corresponding categories, items, subcategories, and sections of the current State budget catalog.

6. Change the name of chapter (A, B) code 78 (old) "Government Organization Board" and "Local Administration Organization Board" to chapter (A, B) code 78 (new) "Government Civil Service Organization Board" and "Local Administration Civil Service Organization Board". The revenues and expenditures from the State budget of the "Government Civil Service Organization Board" and "Local Administration Civil Service Organization Board" will be recorded and reflected in chapter (A, B) code 78 (new) - category - item - subcategory - section of the current State budget catalog.

7. Abolish chapter 66A "National Archives Bureau" pursuant to Decree No. 06/CP dated October 27, 1992 of the Government transferring the National Archives Bureau to the Government Civil Service Organization Board. The revenues and expenditures from the State budget of the National Archives Bureau will be recorded and reflected in chapter 78A "Government Civil Service Organization Board" and according to the corresponding categories, items, subcategories, and sections of the current State budget catalog.

8. Abolish chapter (A, B, C) code 27 (old) "Ministry of Trade and Tourism", "Department of Trade and Tourism", and "Office of Trade and Tourism" to establish "Ministry of Trade" pursuant to the Resolution of the National Assembly, Ninth Session, First Meeting (September 30, 1992).

9. Open chapter (A, B, C) code 27 (new) "Ministry of Trade", "Department of Trade", and "Office of Trade", maintaining category 07 and its items within that category for recording and reflecting the revenues and expenditures from the State budget of "Ministry of Trade", "Department of Trade", and "Office of Trade".

10. Open chapter (A, B) code 49 (new) "Tourism General Department" and "Tourism Company"; the revenues and expenditures of "Tourism General Department" and "Tourism Company" will be recorded in chapter (A, B) code 49 (new) - category 09 and its corresponding items, subcategories, and sections of the current State budget catalog.

11. Abolish chapter (A, B, C) code 30 (old) "Ministry of Culture, Information, and Sports", "Department of Culture, Information, and Sports", and "Office of Culture, Information, and Sports" to establish "Ministry of Culture and Information" pursuant to the Resolution of the National Assembly, Ninth Session, First Meeting (September 30, 1992).

12. Open chapter (A, B, C) code 30 (new) "Ministry of Culture and Information", "Department of Culture and Information", "Office of Culture and Information". Maintain category 12 and its items within that category for recording and reflecting the revenues and expenditures of "Ministry of Culture and Information", "Department of Culture and Information", and "Office of Culture and Information".

13. Open chapter (A, B, C) code 57 (new) "General Department of Physical Education and Sports", "Department of Physical Education and Sports", and "Office of Physical Education and Sports". The revenues and expenditures from the State budget of the General Department of Physical Education and Sports, Department of Physical Education and Sports, and Office of Physical Education and Sports will be recorded in chapter 57 (new) - category 13 - item 3 and its corresponding sections of the current State budget catalog.

14. Abolish chapter 19A (old) "Ministry of Transport and Post" to establish "Ministry of Transport" pursuant to the Resolution of the National Assembly, Ninth Session, First Meeting (September 30, 1992) and maintain chapter (B, C) code 19 (old): "Department of Transport" and "Office of Transport".

15. Open chapter (A) code 19 (new) "Ministry of Transport". Maintain category 05 and its items within that category of the current State budget catalog for recording and reflecting the revenues and expenditures from the State budget of "Ministry of Transport".

16. Article 46A (new) "General Post总局" is hereby added. The revenues and expenditures of the General Post总局 from the state budget shall be recorded under Chapter 46A, type 06, and corresponding sub-items in the State Budget Manual.

17. Article 08A (new) "Committee for Ethnic Minorities and Mountainous Areas" is hereby added. The revenues and expenditures of the Committee for Ethnic Minorities and Mountainous Areas shall be recorded under Article 08A and according to the corresponding types, items, and sub-items in the State Budget Manual.

18. Article 43A "Central Institute for Economic Management" is abolished pursuant to Decree No. 07-CP dated October 27, 1992 of the Government regarding the transfer of management of the Central Institute for Economic Management to the State Planning Committee. The revenues and expenditures of the Central Institute for Economic Management from the state budget shall be recorded under Article 07A "State Planning Committee" and according to the corresponding types, items, and sub-items in the State Budget Manual.

II. NEW REVENUE AND EXPENDITURE ARTICLES ARE ADDED

1. Item 35 (new) "Other Fees and Charges Revenue" is established to record and monitor the revenue from various fees and charges paid into the state budget as stipulated in Decision No. 276-CT dated July 28, 1992 of the Council of Ministers and Circular No. 48-TC/TCT dated September 28, 1992 of the Ministry of Finance.

For state-owned enterprises, administrative and public service agencies, collective economic organizations, and private enterprises when paying fees and charges into the state budget, payment vouchers should indicate the corresponding chapter, type, item, sub-item, and new Item 35 "other fees and charges revenue." Fees and charges that have been paid into the state budget since January 1, 1992, will remain in Item 30 "other tax revenue" and Item 47 "other revenue" of the budgets at all levels without being adjusted to new Item 35; they will still be settled in Items 30 and 47 at the end of 1992.

The existing Items 12 "tuition fee revenue," Item 13 "library fee revenue," and Item 31 "transportation fee revenue" shall remain unchanged to record the aforementioned fees and charges as specified in Decision No. 300 TC/NSNN dated October 3, 1987, and Circular No. 56 TC/NSNN dated December 12, 1989, of the Ministry of Finance.

2. Pending improvements to the new wage system, the following expenditure items are now established to record and monitor expenditures converted from wages:

Item 82 (new): "Health Insurance Expenditure"

Item 83 (new): "Subsidy for Tuition Fee"

Item 84 (new): "Subsidy for Housing Rent"

When agencies and units at all levels spend on health insurance, tuition fee subsidy, and housing rent subsidy for state employees, military personnel, and other relevant personnel, payment vouchers should indicate the corresponding chapter, type, item, and sub-item in the current State Budget Manual and align with the above-mentioned expenditure items.

3. To record and reflect income tax revenue paid into the state budget as stipulated in the Income Tax Ordinance dated March 26, 1991, of the State Council. Payment vouchers for individual income tax directly paid into the state budget or by organizations, enterprises, and collective organizations on behalf of their staff should be recorded under Chapter 98A "Income Tax from Individual Economy" - type - item - sub-item - Item 25 "Income Tax"; it shall not be recorded under the chapter code of the entity paying the tax.

For those who win prizes in lottery and pay income tax to the state budget, payment vouchers should be recorded under Chapter 98A - type 14 - item 01 - sub-item 8 - Item 25.

III. SYSTEMATIZATION OF CHAPTER 4 AFTER BEING
AMENDED AND COMPLEMENTED PURSUANT TO CIRCULAR NO. 85 TC/NSNN
DATED DECEMBER 18, 1992

This Circular takes effect from January 1, 1993. Ministries, sectors, localities, financial, tax, and State Treasury agencies at all levels, and other related agencies shall implement the recording and settlement of state budget revenues and expenditures according to the amendments and supplements to the chapters and items of the State Budget Manual stipulated in this Circular.