Circular No. 97/2013/TT-BTC Amending and Supplementing the State Budget Classification System

CIRCULAR

Amending and supplementing the system of budget classification

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

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 108/2012/NĐ-CP dated December 25, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Vietnam Academy of Science and Technology;

Pursuant to Decree No. 109/2012/NĐ-CP dated December 26, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Vietnam Academy of Social Sciences;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 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.

In order to meet the requirements for state budget management, the Minister of Finance promulgates this Circular to amend and supplement the system of state budget sub-accounts issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of state budget sub-accounts and Circular No. 217/2012/TT-BTC dated December 17, 2012 of the Ministry of Finance amending and supplementing the state budget sub-accounts, as follows:

Article 1. Amending and supplementing the system of state budget sub-accounts:

1. Renaming the Chapter code issued in Appendix No. 01 accompanying Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of state budget sub-accounts:

a) Renaming Chapter 045 "Vietnam Institute of Social Sciences" to "Vietnam Academy of Social Sciences";

b) Renaming Chapter 046 "Vietnam Institute of Science and Technology" to "Vietnam Academy of Science and Technology".

2. Supplementing Clause of Type 520 "Health and social activities" issued in Appendix No. 02 accompanying Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of state budget sub-accounts:

Clause 534 Public health services.

Used to record expenditures directly related to population work and family planning.

3. Amending and supplementing Appendix No. 03 accompanying Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of state budget sub-accounts:

a) Supplementing Sub-item of Item 1900 "Import Duties":

Sub-item 1903 Additional import duties (anti-dumping duties).

Used to record additional import duties applied under anti-dumping regulations.

b) Amending and supplementing Sub-item of Item 4250 “Penalty Revenue”:

Renaming Sub-item 4251 “Various court fines” to “Administrative penalties according to court decisions”;

Supplementing Sub-item 4271 Fines for criminal offenses according to court decisions.

c) Amending and supplementing Sub-item of Item 4300 “Seizure Revenue”:

Renaming Sub-item 4306 “Seizures according to court and enforcement agency decisions” to “Seizures due to administrative violations according to court and enforcement agency decisions”;

Supplementing Sub-item 4311 Seizures due to criminal offenses or offenses related to crimes according to court and enforcement agency decisions.

d) Supplementing Sub-item of Item 4900 “Other Revenues”:

Sub-item 4911 Late payment fees managed by tax authorities;

Sub-item 4912 Late payment fees managed by customs authorities.

Sub-items 4911 and 4912 are used to record late payment fees for taxes not paid within the prescribed deadlines, extended deadlines, deadlines specified in tax management authority notifications, or deadlines set forth in tax management authority decisions or competent authorities.

4. Amending and supplementing Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of state budget sub-accounts, which has been amended and supplemented at Clause 2, Article 1 of Circular No. 217/2012/TT-BTC dated December 17, 2012 of the Ministry of Finance:

a) Supplementing Sub-items of Item 2000 “Environmental Protection Tax”:

Sub-item 2041 Tax from imported gasoline sold domestically;

Sub-item 2042 Tax from imported aviation fuel sold domestically;

Sub-item 2043 Tax from imported diesel sold domestically;

Sub-item 2044 Tax from imported fuel oil sold domestically;

Sub-item 2045 Tax from imported mazut and lubricating oils sold domestically.

b) Amending points c, d, đ, e, f of Clause 2, Article 1 of Circular No. 217/2012/TT-BTC dated December 17, 2012 of the Ministry of Finance:

“c) Sub-item 2031 “Tax from imported gasoline (excluding imported gasoline sold domestically)”;

d) Sub-item 2032 “Tax from imported aviation fuel (excluding imported aviation fuel sold domestically)”;

đ) Sub-item 2033 “Tax from imported diesel (excluding imported diesel sold domestically)”;

e) Sub-item 2034 “Tax from imported fuel oil (excluding imported fuel oil sold domestically)”;

f) Sub-item 2035 “Tax from imported mazut and lubricating oils (excluding imported mazut and lubricating oils sold domestically)”;

Article 2. Implementation:

Ministries, ministerial-level agencies, government agencies, central-level agencies, People's Committees of provinces and centrally-administered cities shall direct and organize subordinate units and lower levels to implement in accordance with the provisions of this Circular.

Article 3. Effective date:

1. This Circular takes effect from September 5, 2013. However, Clause 2, Article 1 of this Circular will take effect from the 2014 fiscal year; all provisions regarding the accounting of population and family planning activities contrary to this Circular will cease to be effective from the 2014 fiscal year.

2. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for further study and specific guidance./.