Amendments to Regulations on the encryption of classification in the State Budget Index under the "National Programs, Objectives, and Projects" in Vietnam

Amendments to Regulations on the encryption of classification in the State Budget Index under the "National Programs, Objectives, and Projects" in Vietnam

Circular 84/2024/TT-BTC has amended Clause 2, Article 5 of Circular 324/2016/TT-BTC regarding the content coding for the classification of the state budget index by "National Programs, Objectives, and Projects" as follows:

National Programs, Objectives, and Projects are coded with 5 characters, arranged as follows: NX1X2X3X4.

Where:

- N is a character for tracking details of funding sources for National Programs, Objectives, and Projects. Specifically:

+ N = 1 reflects central budget funds (including central budget supplements for local budgets with specific targets).

+ N = 2 reflects provincial budget funds (including provincial budget supplements for district budgets with specific targets).

+ N = 3 reflects district budget funds (including district budget supplements for commune budgets with specific targets).

+ N = 4 reflects commune budget funds.

- X1X2X3X4 is a character for tracking National Programs, Objectives, and Projects, as well as sub-programs, targets, and projects, arranged as follows:

+ For National Programs, Objectives, and Projects decided by the Central Government: Use codes ranging from 0001 to 4999; the gap between programs and targets is 20 values. The National Key Science Program (Code 0210) has 40 values. For 21 Target Programs issued under Resolution 1023/NQ-UBTVQH13 dated August 28, 2015; Dioxin detoxification programs and targets; gender equality and women's advancement activities are 10 values.

+ For programs and targets decided by local authorities: Use codes ranging from 5000 to 9989; the gap between programs, targets is 10 values. For localities needing separate management and accounting for target programs decided by local authorities: The Department of Finance must submit a detailed proposal (accompanied by the Decision of the competent authority issuing the local target program) to the Ministry of Finance (State Treasury) to determine specific codes and notify localities for implementation.

More details can be found in Circular 84/2024/TT-BTC, effective from January 10, 2025.

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