Digitization Code of the State Budget Index Content Classification by "Item and Sub-item"

00:46, 11/07/2024

At the end of 2016, the Ministry of Finance issued Circular 324/2016/TT-BTC stipulating the State Budget Index System.

Circular 324/2016/TT-BTC stipulates the encoding of the State Budget Index content by “Category and Sub-category” as follows:

- Categories are encoded with 4 characters, with values being even numbers in increments of ten, including Categories within balance and Categories outside balance.

- Categories within balance include: Categories of state budget revenue, state budget expenditure, and transfer categories between budget years.- Categories outside balance include: Categories of loans and repayments of state budget principal loans, temporary revenue categories, and temporary expenditure categories.

- Sub-categories are encoded with 4 characters, with unit values ranging from 1 to 9, where the final value 9 in the range of the Category is used to indicate other sub-categories. Revenue and expenditure Sub-categories are allocated within the 50 consecutive values following the corresponding balanced revenue and expenditure Categories. For loan and repayment of principal loan categories, the range is 20 values.

More details can be found in Circular 324/2016/TT-BTC, effective from February 4, 2017.

- Thanh Lam -

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