Circular No. 93/2019/TT-BTC Amending and Supplementing Certain Articles of Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance on the system of budget classification

CIRCULAR

Amending and supplementing certain provisions of Circular No. 324/2016/TT-BTC
dated December 21, 2016, of the Ministry of Finance stipulating the budget classification system
Table of Contents of the State Budget

    Based on the State Budget Law dated June 25, 2015;

    Based on Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

    At the proposal of the Director General of the State Treasury;

    The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 324/2016/TT-BTC dated December 21, 2016 of the Ministry of Finance on the system of state budget accounts (hereinafter referred to as Circular No. 324/2016/TT-BTC).

Article 1. Amending and supplementing certain articles of Circular No. 324/2016/TT-BTC:

1. Point a Clause 3 Article 2 shall be amended and supplemented as follows:

"On the principle of using the Chapter code when implementing mergers of agencies and organizations under various levels of government: During the process of administrative reform, in cases where agencies or organizations under a level of government are merged or consolidated, and there is no new Chapter code for the merged agency, then the Chapter code of the unit with the largest proportion of regular expenditure among the total regular expenditures of the units being merged should be used, or the Chapter code of the unit named first in the name of the merged unit, or continue to use the separate Chapter code (as required for management)."

Example:

- For the merged unit "Office of the County Party Committee, People's Council and People's Committee," temporarily use Chapter code 709 - County Party Committee.

- For the merged units Cultural Center of the county; Film Team of the county; County Radio Station, when merged and named "Cultural Communication Center," temporarily use Chapter code 640 "Radio Station" (since the regular expenditure of the County Radio Station has the largest proportion among the total regular expenditures of the three units).

2. The Chapter codes specified in Appendix I shall be supplemented as follows:

Chapter 034 "State Capital Management Committee at Enterprises."

3. The Item codes specified in Appendix II shall be supplemented with accounting content as follows:

Supplement the accounting content of Item 398 "Policies and activities serving social welfare beneficiaries and other groups" as follows: Tasks for funding social protection against family social evils (domestic violence, gender issues in families, child labor exploitation in families...).

4. The Sub-item codes specified in Appendix III shall be amended and supplemented as follows:

a) Supplement Sub-items under Item 1400 "Revenue from land use rights":

- Sub-item 1412 "Revenue from land use rights for the Long Thanh International Airport Project, Dong Nai Province".

- Sub-item 1413 "Revenue from land use rights for other key projects".

b) Supplement sub-items under Item 2000 "Environmental Protection Tax":

- Sub-item 2022 "Environmental Protection Tax on gasoline (excluding ethanol) sold domestically".

- Sub-item 2023 "Environmental Protection Tax on diesel fuel sold domestically".

- Sub-item 2024 "Environmental Protection Tax on fuel oil sold domestically".

- Sub-item 2025 "Environmental Protection Tax on mazut and lubricating oils sold domestically".

- Sub-item 2026 "Environmental Protection Tax on aviation fuel sold domestically".

c) Amend the name and supplement sub-items under Item 2300 "Fees in the field of transportation":

- Amend the name of Sub-item 2301 "Fees in the field of road transport (road use, temporary road use, sidewalk use, driving test)"to "Fees in the field of road transport (excluding road use fees collected through vehicle heads)". - Amend the name of Sub-item 2303 "Fees in the field of maritime transport" to "Fees in the field of maritime transport (excluding port security fees)". - Supplement Sub-item 2324 "Road use fees collected through vehicle heads".

- Supplement Sub-item 2325 "Port security fees".d) Supplement sub-items under Item 2650 "Fees in the field of finance, banking, and insurance":

- Sub-item 2666 "Customs fees for foreign flights to Vietnamese airports".

đ) Amend the name and supplement sub-items under Item 3000 "Special Administrative Fees for National Sovereignty":

- Amend the name of Sub-item 3002 "Fees for passing through land and sea areas" to "Fees for passing through land and sea areas (excluding transit goods and vehicle fees)".

- Supplement Sub-item 3003 "Transit goods and vehicle fees".

e) Supplement sub-items under Item 3600 "Land and Water Rent":

- Sub-item 3611 "Rent for the Long Thanh International Airport Project, Dong Nai Province".

- Sub-item 3612 "Rent for other key projects".

f) Repeal sub-items under Item 3850 "Revenue from Exploitation and Leasing of State Assets":

- Repeal Sub-item 3853 "Lease revenue for railway infrastructure";

- Repeal Sub-item 3854 "Lease revenue for port and wharf infrastructure";

- Repeal Sub-item 3856 "Lease revenue for the right to exploit infrastructure assets";

g) Amend the name of Item, Sub-item, and supplement Sub-items under Item 3850 "Revenue from Exploitation and Leasing of State Assets":

- Amend the name of Item 3850 "Revenue from Exploitation and Leasing of State Assets" to "Revenue from Exploitation and Leasing of Public Assets";

- Amend the name of Sub-item 3899 "Other" to "Revenue from Exploitation and Leasing of Other Infrastructure Assets";

- Supplement Sub-item 3858 "Revenue from the use of public assets by organizations for business, leasing, joint ventures, and cooperation";

- Supplement Sub-item 3859 "Revenue from Exploitation and Leasing of Air Transport Infrastructure Assets";

- Supplement Sub-item 3861 "Revenue from Exploitation and Leasing of Maritime Transport Infrastructure Assets";

- Supplement Sub-item 3862 "Revenue from Exploitation and Leasing of National Railway Infrastructure Assets";

- Supplement Sub-item 3863 "Revenue from Exploitation and Leasing of Inland Waterway Transport Infrastructure Assets";

- Supplement Sub-item 3864 "Revenue from Exploitation and Leasing of Road Transport Infrastructure Assets";

- Supplement Sub-item 3865 "Revenue from Exploitation and Leasing of Water Conservancy Infrastructure Assets";

h) Supplement sub-items under Item 4250 "Penalty Revenue":

- Sub-item 4281 "Penalty Revenue from Administrative Violations Implemented by Market Management Forces".

- Add Subitem 3865 "Revenue from leasing infrastructure assets of irrigation works";

h) Add Subitems under Item 4250 "Penalty Revenue" as follows:

- Subitem 4281 "Revenue from administrative penalties imposed by market management forces".

i) Amend the name and add Sub-items under Section 4300 "Revenue from Confiscation":

- Amend the name of Sub-item 4311 "Confiscation due to criminal offenses or related to criminal cases pursuant to court decisions or enforcement agencies" to "Confiscation due to criminal offenses or related to criminal cases other than those mentioned above pursuant to court decisions or enforcement agencies";

- Add Sub-item 4323 "Confiscation from corruption and economic cases pursuant to court decisions or enforcement agencies".

k) Amend the name and add Sub-items under Section 4800 "Revenue from Budget Surplus":

- Amend the name of Sub-item 4800 "Revenue from Budget Surplus" to "Revenue from Budget Surplus and surplus funds used to repay principal and interest on government loans as prescribed";

- Add Sub-item 4802 "Surplus funds used to repay principal and interest on government loans".

l) Amend the name, Sub-items, and add Sub-items under Section 7550 "Expenditure for VAT Refunds under the Law on Value Added Tax" as follows:

- Amend the name of Section 7550 "Expenditure for VAT Refunds under the Law on Value Added Tax" to "Refunds of VAT; Special Consumption Tax; Import Duties under Preferential Tax Programs for Supporting Industries, as prescribed";

- Amend the name of Sub-item 7551 "Expenditure for VAT Refunds" to "VAT Refunds";

- Amend the name of Sub-item 7552 "Payment of Interest Due to Delayed VAT Refunds as Prescribed" to "Payment of Interest Due to Delayed VAT Refunds; Special Consumption Tax; Import Duties under Preferential Tax Programs for Supporting Industries";

- Amend the name of Sub-item 7599 "Other Expenditures" to "Other Refunds";

- Add Sub-item 7553 "Special Consumption Tax Refunds on crude oil used for producing biofuel according to the Law on Special Consumption Tax";

- Add Sub-item 7554 "Import Duty Refunds under Preferential Tax Programs for Vehicle Production and Assembly";

- Add Sub-item 7555 "Import Duty Refunds under Preferential Tax Programs for Supporting Industries".

m) Amend the name of Section 8150 "Planning Expenditure" to "Planning Evaluation Expenditure".

n) Section 8600 "Reimbursement of Fees and Costs Related to Foreign Loans" is amended to Section 8650 "Reimbursement of Fees and Costs Related to Foreign Loans".

o) Amend the name, Sub-items, and add Sub-items under Section 8950 "Investment in Enterprises and Funds" as follows:

- Amend the name of Section 8950 "Investment in Enterprises and Funds" to "Investment and Support for Enterprises and Funds";

- Amend the name of Sub-item 8953 "Capital Contribution to Funds (Initial and Additional)" to "Support for State Financial Funds outside the Budget";

- Add Sub-item 8956 "Local Budget Entrusted through the Social Policy Bank for Poor People and Other Policy Targets to Borrow";

- Add Sub-item 8957 "Support for Small and Medium-sized Enterprise Development".

p) Add Section 9150 "Planning Expenditure under the Planning Law" with the following sub-items:

- Sub-item 9151 "Expenditure for National, Regional, Territorial, Provincial, and City-wide Comprehensive Economic-Social Development Planning";

- Sub-item 9152 "Expenditure for Industry, Sector, and Major Product Development Planning";

- Sub-item 9153 "Expenditure for Urban, Rural, and Special Administrative-Economic Zone Planning";

- Sub-item 9154 "Expenditure for Land Use Planning";

- Sub-item 9199 "Other Planning Expenditures".

q) Add Sub-items under Section 0840 "Foreign Loan Principal Repayment by the State Budget", as follows:

- Sub-item 0865 "Principalization of Interest and Fees on Government Bonds Issued to the International Market";

- Sub-item 0866 "Principalization of Interest and Fees on Loans from International Organizations";

- Sub-item 0867 "Principalization of Interest and Fees on Loans from Foreign Financial Institutions";

- Sub-item 0868 "Principalization of Interest and Fees on Loans from Foreign Governments";

- Sub-item 0869 "Principalization of Interest and Fees on Other Foreign Loans".

5. Guidance on the accounting of Personal Income Tax at Section 1000 "Personal Income Tax" is supplemented as follows:

"Personal Income Tax amounts collected by the payer or by individuals: If managed by the Tax Department, they shall be recorded under Chapter 557 "Households and Individuals"; if managed by the Tax Office, they shall be recorded under Chapter 757 "Households and Individuals" (not recorded under Chapter 857 "Households and Individuals")".

6. The Program Code and National Project Codes specified in Appendix IV are supplemented as follows:

Article 2. Effective Date

Add Sub-program, Task, and Project Code 0972 "Funding for Traffic Safety Assurance" under Program Code, Target 0950 "Other Programs, Targets, and Projects".

Article 3. Implementation Organization

This Circular takes effect from February 14, 2020, and is applied from the 2020 fiscal year.