Circular 324 Guiding the National State Budget Code System

Circular 324/2016/TT-BTC stipulates the system of state budget indices (NSNN) applied uniformly nationwide in the work of drafting and finalizing the state budget's revenues and expenditures.

The State Budget Index System is classified according to Chapter; Type, Category; Item, Sub-item; National programs, objectives, and projects; State Budget sources; State Budget levels, applied to the following entities:

- Agencies responsible for managing state budget revenues and expenditures at all levels;- Budget estimate units, units using the State Budget;- Relevant agencies, organizations, and units.

Attached are the following Appendices:

- Appendix I: List of 898 chapter codes;- Appendix II: List of 14 type and category codes;- Appendix III: List of item and sub-item codes;- Appendix IV: List of national program, objective, and project codes;- Tables 01 and 02 on the functional transformation of investment projects.

See details in Circular 324/2016/TT-BTC, effective from February 4, 2017, and applicable from the 2017 budget year.

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