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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
93/2019/TT-BTC
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Hanoi,
December 31, 2019
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CIRCULAR
ON AMENDMENTS TO CIRCULAR NO. 324/2016/TT-BTC DATED DECEMBER
21, 2016 OF THE MINISTRY OF FINANCE ON THE SYSTEM OF STATE BUDGET ENTRIES
Pursuant to the Law on State
Budget dated June 25, 2015;
Pursuant to Government's Decree
No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers, and
organizational structure of the Ministry of Finance;
Pursuant to Government's Decree
No. 163/2016/ND-CP December 21, 2016 on guidelines for the Law on State Budget;
At the proposal of the General
Director of State Treasury;
The Minister of Finance
promulgates a Circular on amendments to Circular No. 324/2016/TT-BTC dated
December 21, 2016 of the Ministry of Finance on the system of state budget
entries (hereinafter referred to as Circular No. 324/2016/TT-BTC).
Article 1.
Amendments to Circular No. 324/2016/TT-BTC:
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“Rules for using the Chapter (a
category of budget revenues and expenditures classified by governmental
authority level) when performing the acquisition of agencies affiliated to a
governmental authority: If agencies affiliated with a government authority
merge or consolidate during state administration reform, but no new Chapter is
created for the consolidated entity, the Chapter of one of the following shall
be used: the Chapter of the consolidating entity with the largest share of
recurring expenditures, the Chapter of the entity listed first in the name of
the consolidated entity, or a separate chapter, if required by management”.
For example:
- If the consolidated entity is
named "Office of District Committee of the Communist Party, People's
Council, and People's Committee," Chapter 709 - District Committee of the
Communist Party may be used temporarily.
- If District Cultural Center,
District Film Team, and District Radio Station merge into a "Cultural
Media Center", Chapter 640 - Radio may be used temporarily used, as the
District Radio Station has the largest share of recurring expenditures”.
2. The Chapter set out in Appendix
I, is supplemented as follows:
Chapter 034 “Committee for
Management of State Capital at Enterprises”.
3. Sub-heading, specified in
Appendix II, is supplemented as follows:
Supplement the accounting content
of 398 “Policies and activities serving social protection beneficiaries and
other beneficiaries” as follows: Obligatory expenditures on prevention and
control of social evils in the family of the Ministry of Culture, Sports and
Tourism (domestic violence, gender issues in the family, child labor
exploitation in the family, etc.).
4. Section, Sub-section specified
in Appendix III is amended as follows:
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- Sub-section 1412 “Collection of
land levies on Long Thanh International Airport Project, Dong Nai province”.
- Sub-section 1413 “Collection of
land levies on other key projects”
b) Supplement Sub-section to
Section 2000 “Environment protection tax” as follows:
- Sub-section 2022 “Environment
protection tax on gasoline (except ethanol) sold domestically”;
- Sub-section 2023 “Environment
protection tax on diesel sold domestically”;
- Sub-section 2024 “Environment
protection tax on kerosene sold domestically”;
- Sub-section 2025 “Environment
protection tax on mazut, greases sold domestically”;
- Sub-section 2026 “Environment
protection tax on jet fuel sold domestically”;
c) Amend the name and supplement
Sub-section to Section 2300 “Transportation fees”:
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- Amend the name of Sub-section
2303 “Seaway fees” to “Seaway fees (excluding marine safety fees)”.
- Supplement Sub-section 2324
“Vehicle-based transportation fees”.
- Supplement Sub-section 2325
“Marine safety fees”.
d) Supplement Sub-section to
Section 2650 “Fees in finance, banking, insurance”:
- Sub-section 2666 “Customs fees
for foreign flights to Vietnam’s airports”.
dd) Amend name and supplement
Sub-section to Section 3000 “Special state management charges for national
sovereignty”:
- Amend name of Sub-section 3002
“Charges for transiting through territory and territorial sea” to “Charges for
transiting through territory and territorial sea (excluding charges for goods
and means of transit”.
- Supplement Sub-section 3003
“Charges for goods and means of transit”.
e) Supplement Sub-section to
Section 3600 “Levies on land surface and water surface”
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- Sub-section 3612 “Land rents on
other key projects”.
f) Annul Sub-sections in Section 3850
“Collection of fees for use and leasing of public property”:
- Annul Sub-section 3853 “Rents for
railway infrastructure”;
- Annul Sub-section 3854 “Rents for
wharf and port infrastructure”;
- Annul Sub-section 3856 “Rents for
property and infrastructure”;
g) Amend the name of Section,
Sub-section, and supplement Sub-section to Section 3850 “Collection of fees for
use and leasing of state property”:
- Amend the name of Section 3850
“Collection of fees for use and leasing of state property” to “Collection of
fees for use and leasing of state property”;
- Amend the name of Sub-section
3899 “Others” to “Collection of fees for use and leasing of other
infrastructure property”;
- Supplement Sub-section 3858
“Collection of fees for use of corporate’s public property for business,
leasing, joint venture, association purposes”;
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- Supplement Sub-section 3861
“Collection of fees for use and leasing of maritime infrastructure property”;
- Supplement Sub-section 3862
“Collection of fees for use and leasing of national railway infrastructure
property”;
- Supplement Sub-section 3863
“Collection of fees for use and leasing of inland waterway infrastructure
property”;
- Supplement Sub-section 3864
“Collection of fees for use and leasing of roadway infrastructure property”;
- Supplement Sub-section 3865
“Collection of fees for use and leasing of irrigation infrastructure property”;
h) Supplement Sub-section to Section
4250 “Collection of fines”, as follows:
- Sub-section 4281 “Collection of
administrative fines imposed by market management officers”.
i) Amend the name and supplement
Sub-section to Section 4300 “Seizure”:
- Amend the name of Sub-section
4311 “Seizure due to crime or crime-related breaches under a decision of Court
or judgment enforcement agency” to “Seizure due to crime or crime-related
breaches in other cases under a decision of Court or judgment enforcement
agency”;
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k) Amend the name and supplement
Sub-section to Section 4800 “Collection of budget surplus”:
- Amend the name of Sub-section
4800 “Collection of budget surplus” to ““Collection of budget surplus and
sources of budget surplus for repayment of loan principals and interests of the
State Bank as prescribed”;
- Supplement Sub-section 4802
“Sources of budget surplus for repayment of loan principals and interests of
the State Bank”.
l) Amend the name of the Section
and Subs-section and supplement the Sub-section to Section 7550
"Expenditure on VAT refund under the value added tax law" as follows:
- Amend the name of Section 7550
"Expenditure on VAT refund under the value added tax law" to
"Refund of VAT; excise taxes; import duties under the supporting industry
tax incentive program, according to the prescribed regime";
- Amend the name of Sub-section
7551 “Expenditure on VAT refund” to “VAT refund”;
- Amend the name of Sub-section
7552 "Expenditure on VAT refund under the value added tax law" to
"Refund of VAT; excise taxes; import duties under the supporting industry
tax incentive program, according to the prescribed regime";
- Amend the name of Sub-section 7599
“Other expenditures” to “Other refunds”.
- Supplement the Sub-section 7553
“Refund of excise duties on base gasoline used to produce or blend bio gasoline
under the Law on special excise duty”;
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- Supplement the Sub-section 7555
“Refund of import duties under tax incentive program for ancillary industry”.
m) Amend the name of Section 8150
“Expenditure on planning” to “Expenditure on planning evaluation”.
n) Amend Section 8600 “Payment of
fees and costs related to foreign loans” to Section 8650 “Payment of fees and
costs related to foreign loans”.
o) Amend the name of Section,
Sub-section, and supplement the Sub-section of Section 8950 “Invest capital for
enterprises and funds” as follows:
- Amend the name of Section 8950
“Invest capital for enterprises and funds” to “Invest and support capital for
enterprises and funds”;
- Amend the name of Sub-section 8953
“Finance charter capital for funds (initial and supplementary finance)” to
“Support charter capital for off-budget financial fund”;
- Supplement the Sub-section 8956
“Local state budget transferring loans to Vietnam Bank for Social Policies for
poor people and other beneficiaries of incentive policies”;
- Supplement the Sub-section 8957
“Support SME development”.
p) Supplement the following
Sub-sections to Section 9150 “Expenditure on planning under the Law on
Planning”:
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- Sub-section 9152 “Expenditures on
planning for development of major engineering sectors, fields and products”;
- Sub-section 9153
"Expenditures on planning of urban and rural areas, special economic
administrative divisions";
- Sub-section 9154 “Expenditures on
land-use planning”;
- Sub-section 9199 “Other
expenditures on planning”.
q) Supplement the Sub-section to
Section 0840 “Borrowing and repaying principals of foreign loans of State
Budget” as follows:
- Sub-section 0865 “Converting
interests and fees of Government bonds issued to international market into
principals”;
- Sub-section 0866 “Converting
interests and fees of loans given by international organizations into
principals”;
- Sub-section 0867 “Converting
interests and fees of loans given by other foreign financial institutions into
principals”;
- Sub-section 0868 “Converting
interests and fees of loans granted by other Governments into principals”;
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5. Supplement guidance on
accounting for personal income tax in Section 1000 “Personal income tax” as
follows:
“Personal income taxes paid by
employers or employees: If they are under authority of the Department of
Taxation, the personal income taxes shall be accounted in Chapter 557
“Households, individuals”; if they are under authority of the Sub-departments
of Taxation, the personal income taxes shall be accounted in Chapter 757
“Households, individuals” (not Chapter 857)”.
6. National target programs set out
in Appendix IV, is supplemented as follows:
Supplement the Sub-program,
objective, project 0972 “Funding for traffic order and safety” under the Target
program 0950 “Other target programs, projects”.
Article 2.
Entry into force
This Circular comes into force as
of February 14, 2020 and applies from the budget year 2020.
Article 3.
Implementation
Ministries, central and local
agencies shall guide, inspect, and urge their affiliated entities and
subordinates to implement this Circular. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
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