Number: 97 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, July 23, 2013
IT ' S SMART
The regulation of the amendment, the addition of the state budget system
State Budget Rules 01 /2002/QH11 December 16, 2002;
The amended Law base, adds some of the provisions of the Tax Management Law 21 /2012/QH13 November 20, 2012;
Base of Protocol 108 /2012/NĐ-CP December 25, 2012 of the Government Regulation, the mandate, the powers and the organizational structure of the Vietnam Academy of Science and Technology;
Base of Protocol 109 /2012/NĐ-CP December 26, 2012 of the Government Regulation, Mission, Power, and organizational structure of the Academy of Social Sciences of Vietnam;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
On the recommendation of the Secretary of State Budget.
In response to a state budget management requirement, the Minister of Finance issued a revised regulatory policy, the addition of the state budget item system issued by Decision No. 1. 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance on the State Budget and Digital budget system of the United States 217 /2012/TT-BTC December 17, 2012 of the Ministry of Finance amended, adding a state budget item, as follows.
1. Change the code name issued at Annex 01 with the Number Decision. 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance on the state budget entry system:
a) Renamed Chapter 045 "Vietnam Institute of Social Sciences", into "Vietnam Academy of Social Sciences";
b) Renaming Chapter 046 "Vietnam Institute of Science and Technology", to "Vietnam Academy of Science and Technology".
2. Additional addition of the Type 520 "Health and Social Operations" issued in Annex 02 accompanied by Decision No. 2. 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance on the state budget entry system:
It's a total of 534.
Use to plague the expenses for direct operations involving population and family planning.
3. Modified, Annex 3 Appendix to Number One Decision 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance on the state budget entry system:
a) Additional section of Section 1900 "Import Tax":
Subsection 1903 Additional import tax (self-defense tax).
Used to fissure the import tax portion applies to self-defense by the rule of law.
b) Modified Subsection of Section 4250 "Penalty collection":
Subtitled "The Court's Fines", as "The Administrative violation of the Court's discretion";
He added 4271 High Court fines in accordance with the Court's decision.
c) Modified, supplematuation of Section 4300 "Thu Thu":
The designation of the section 4306 "Confiscation of the decision of the court, the execs of the execution of the execution", into "the confiscation of administrative violations by the decision of the Court, the body of execution";
Subsection 4311, which is due to criminal charges, or due to criminal charges under the decision of the Tribunal, the law enforcement agency.
d) Appoints Section 4900 "Other revenues":
Subsection 4911 Money slows down due to the management tax;
Subsection 4912 slows down due to customs management.
Subsection 4911, 4912 used to dispose of the tax writeup in comparison to the prescribed period, the tax-filing extension, the deadline for the tax management agency ' s announcement, the deadline in the decision to handle the tax management agency or the available agency. The authority.
4. Modified, Number Decision 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance on the state budget entry system was amended, complemcated at Clause 2 Article 1 of the General Information. 217 /2012/TT-BTC December 17, 2012 of the Ministry of Finance:
a) The addition of the Subsection of Section 2000 "Environmental Protection Tax":
Subsection 2041 Thu from gasoline imported for sale in water;
Subsection 2042 Thu from flying fuel imported for sale in water;
Subsection 2043 Thu from Diezel oil imported for sale in water;
Subsection 2044 Thu from oil imported for sale in water;
Subsection 2045 Thu from mazut oil, oily oil imported for sale in the water.
b) edit c, d, e, e, f Clap 2 217 /2012/TT-BTC December 17, 2012 of the Ministry of Finance:
"c) Subsection 2031" Revenue from imported gasoline (excluding imported gasoline for sale in water) ";
d) Subsection 2032 "Thu from imported flight fuel (except for imported flying fuel for sale in water)";
Subsection 2033 "Thu from Diezel oil imported (except Diezel oil imported for sale in water)";
e) 2034 "Revenue from imported oil (except for imported oil for sale in water)";
f) Subsection 2035 "Revenue from mazut oil, oily fat imported (except for mazut oil, oily oil imported for sale in water)"; "
Ministries, peer agencies, government agencies, other agencies in the Central Committee, the People's Committee of the Provinces, the Central Committee of the Central Committee, organizes the subordinated units and subordinated entities under the provisions of this Information.
2. In the course of the execution if there is an entanging, recommend the agencies, organizations, individuals that reflect on time about the Ministry of Finance for research, specific guidance ./.