Circular
130/2025/TT-BTC
Circular No. 130/2025/TT-BTC Regulating the State Budget Classification System
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Ministry of Finance
Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Circular | 130/2025/TT-BTC | In effect | 01/01/2026 | Ministry of Finance | https://phapluat.gov.vn/legal-documents/185874 |
Summary
Circular No. 130/2025/TT-BTC, issued by the Ministry of Finance on December 24, 2025, prescribes the State Budget Classification System to be applied in preparation, decision, allocation, assignment, execution, accounting and settlement of state budget revenues and expenditures. The Circular is issued pursuant to relevant new and amended laws (including the Laws on Promulgation of Legal Documents, State Budget, Public Investment, Science-Technology and Innovation, Digital Industry, Digital Transformation, Atomic Energy, and National Reserve), and to several Government decrees; it is issued at the proposal of the General Director of the State Treasury. The Circular takes effect on the date specified in its provisions (effective date stated in the Circular) and provides the structural coding and accounting rules for: Chapter; Type…