{"id":31801,"date":"2019-03-16T07:10:24","date_gmt":"2019-03-16T00:10:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31801"},"modified":"2019-03-18T09:13:56","modified_gmt":"2019-03-18T02:13:56","slug":"31801-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31801","title":{"rendered":"Th\u00f4ng t\u01b0 136\/2018\/TT-BTC quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu, chi b\u1eb1ng ti\u1ec1n m\u1eb7t qua h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 136\/2018\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y\u00a0<\/span>28<\/i>\u00a0th\u00e1ng\u00a0<\/span>12<\/i>\u00a0n\u0103m\u00a0<\/span>2018<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a0<\/span>13\/2017\/TT-BTC\u00a0NG\u00c0Y 15 TH\u00c1NG 02 N\u0102M 2017 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH QUY \u0110\u1ecaNH QU\u1ea2N L\u00dd THU, CHI B\u1eb0NG TI\u1ec0N M\u1eb6T QUA H\u1ec6 TH\u1ed0NG KHO B\u1ea0C NH\u00c0 N\u01af\u1edaC<\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0222\/2013\/N\u0110-CP\u00a0ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thanh to\u00e1n b<\/span>\u1eb1<\/i>ng ti<\/span>\u1ec1<\/i>n m\u1eb7t;<\/span><\/i><\/p>\n

Th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0241\/Q\u0110-TTg\u00a0ng\u00e0y 23 th\u00e1ng 02 n\u0103m 2018 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u0111<\/span>\u1ea9<\/i>y m\u1ea1nh thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 c<\/span>\u00f4<\/i>ng: thu\u1ebf, \u0111i\u1ec7n, n\u01b0\u1edbc, h\u1ecdc ph\u00ed, vi\u1ec7n ph<\/span>\u00ed\u00a0<\/i>v\u00e0 chi tr\u1ea3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh an sinh x\u00e3 h\u1ed9i;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T<\/span>\u1ed5<\/i>ng Gi\u00e1m \u0111\u1ed1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a013\/2017\/TT-BTC\u00a0ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu, chi b<\/span>\u1eb1<\/i>ng ti\u1ec1n m\u1eb7t qua h\u1ec7 th<\/span>\u1ed1<\/i>ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span><\/b>13\/2017\/TT-BTC\u00a0ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu, chi b\u1eb1ng ti\u1ec1n m\u1eb7t qua h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC)<\/b><\/p>\n

1. Kho\u1ea3n 4\u00a0\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c4. C\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN) b\u1eb1ng h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ho\u1eb7c n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 chuy\u1ec3n n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (KBNN).\u201d<\/span><\/p>\n

2.\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00e1c kho\u1ea3n chi thanh to\u00e1n c\u00e1 nh\u00e2n, bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng; ti\u1ec1n c\u00f4ng t\u00e1c ph<\/span>\u00ed; ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng; h\u1ecdc b\u1ed5ng h\u1ecdc sinh, sinh vi\u00ean; ti\u1ec1n th\u01b0\u1edfng; ph\u00fac l\u1ee3i t\u1eadp th\u1ec3; chi cho c\u00e1n b\u1ed9 x\u00e3, th\u00f4n, b\u1ea3n \u0111\u01b0\u01a1ng ch\u1ee9c; chi th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng; chi c\u00f4ng t\u00e1c x\u00e3 h\u1ed9i; chi l\u01b0\u01a1ng h\u01b0u v\u00e0 tr\u1ee3 c\u1ea5p x<\/span>\u00e3\u00a0h\u1ed9i; chi ti\u1ec1n \u0103n tr\u01b0a cho tr\u1ebb em m\u1ea7m non, h\u1ecdc sinh; c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p chi thanh to\u00e1n c\u00e1 nh\u00e2n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb NSNN thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u1ec9 th\u1ecb s\u1ed1\u00a020\/2007\/CT-TTg\u00a0ng\u00e0y 24\/8\/2007 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng qua t\u00e0i kho\u1ea3n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb NSNN, th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb giao d\u1ecbch v\u00e0 KBNN th\u1ef1c hi\u1ec7n chi tr\u1ea3 qua t\u00e0i kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/span><\/p>\n

– C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c thu\u1ed9c c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb NSNN; c\u00e1n b\u1ed9 h\u1ee3p \u0111\u1ed3ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb NSNN (tr\u1eeb lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng v\u1ee5, vi\u1ec7c, kho\u00e1n g\u1ecdn).<\/span><\/p>\n

– S\u0129 quan, qu\u00e2n nh\u00e2n chuy\u00ean nghi\u1ec7p, c\u00f4ng nh\u00e2n v\u00e0 vi\u00ean ch\u1ee9c qu\u1ed1c ph\u00f2ng, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng v\u00e0 B\u1ed9 C\u00f4ng an c\u00f3 \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng chi tr\u1ea3 l\u01b0\u01a1ng qua t\u00e0i kho\u1ea3n v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (c\u00e1c l\u1ef1c l\u01b0\u1ee3ng thu\u1ed9c danh m\u1ee5c M\u1eadt, Tuy\u1ec7t m\u1eadt, T\u1ed1i m\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a danh m\u1ee5c b\u00ed m\u1eadt qu\u1ed1c gia th\u1ef1c hi\u1ec7n tr\u1ea3 l\u01b0\u01a1ng theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p).<\/span><\/p>\n

– C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb NSNN.<\/span><\/p>\n

b) N\u1ed9i dung th\u1ef1c hi\u1ec7n chi tr\u1ea3 qua t\u00e0i kho\u1ea3n, bao g\u1ed3m: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng; chi b\u1ed5 sung thu nh\u1eadp; ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh c\u00f3 ti\u00eau chu\u1ea9n; c\u00e1c kho\u1ea3n thanh to\u00e1n cho c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 giao kho\u00e1n kinh ph\u00ed theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n chi thanh to\u00e1n cho c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb giao d\u1ecbch l\u1ef1a ch\u1ecdn v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1ec1 vi\u1ec7c m\u1edf, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng) m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 nh\u1eadn c\u00e1c kho\u1ea3n chi tr\u1ea3 thanh to\u00e1n c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Trong h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong vi\u1ec7c b<\/span>\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i kho\u1ea3n v\u00e0 th\u00f4ng tin giao d\u1ecbch c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh; th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng theo \u0111\u00fang b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c KBNN x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ho\u1eb7c \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean\u00a0<\/span>C\u1ed5ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y (ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb giao d\u1ecbch thu\u1ed9c kh\u1ed1i an ninh, qu\u1ed1c ph\u00f2ng, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng theo b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng do \u0111\u01a1n v\u1ecb l\u1eadp v\u00e0 g\u1eedi); t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ch\u1ec9 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c tr\u00edch chuy\u1ec3n c\u00e1c kho\u1ea3n chi thanh to\u00e1n c\u00e1 nh\u00e2n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng, \u0111\u01a1n v\u1ecb giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c; \u0111\u01a1n v\u1ecb giao d\u1ecbch \u1ee7y quy\u1ec1n cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng tr\u00edch n\u1ee3 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng theo b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

d) T\u1ed5 ch\u1ee9c thanh to\u00e1n, chi tr\u1ea3 c\u00e1 nh\u00e2n qua t\u00e0i kho\u1ea3n:<\/span><\/p>\n

– Khi c\u00f3 nhu c\u1ea7u thanh to\u00e1n, chi tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng, \u0111\u01a1n v\u1ecb giao d\u1ecbch l\u1eadp v\u00e0 g\u1eedi \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb chi \u0111\u1ebfn KBNN (trong \u0111\u00f3, b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 li\u00ean) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t chi NSNN v\u00e0 ki\u1ec3m so\u00e1t thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n

– C\u0103n c\u1ee9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, KBNN ki\u1ec3m so\u00e1t, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i; \u0111\u1ed3ng th\u1eddi, x\u00e1c nh\u1eadn tr\u00ean 01 li\u00ean b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng (\u0111\u1ed1i v\u1edbi b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u00f3 t\u1eeb 02 t\u1edd tr\u1edf l\u00ean th\u00ec ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai c\u1ee7a KBNN) v\u00e0 g\u1eedi l\u1ea1i cho \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec3 \u0111\u01a1n v\u1ecb chuy\u1ec3n cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh\u1ed1i an ninh, qu\u1ed1c ph\u00f2ng, \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ef1 ch\u1ecbu\u00a0<\/span>tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung ghi tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u00e0 t\u1ef1 g\u1eedi b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb t\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n, \u0111\u1ea3m b\u1ea3o ch\u1ec9 chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi thanh to\u00e1n c\u00e1 nh\u00e2n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb; \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n kinh ph\u00ed kh\u00e1c.<\/span><\/p>\n

– C\u0103n c\u1ee9 b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c KBNN x\u00e1c nh\u1eadn v\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb sang c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a c\u00e1 nh\u00e2n theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch (kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh<\/span>\u1ed1i an ninh, qu\u1ed1c ph\u00f2ng) tham gia d\u1ecbch v\u1ee5 c\u00f4ng tr\u00ean Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN, th\u00ec \u0111\u01a1n v\u1ecb giao d\u1ecbch l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb chi, k\u00fd s\u1ed1 v\u00e0 g\u1eedi \u0111\u1ebfn KBNN qua Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN; trong \u0111\u00f3, b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng th\u1ee9c nh\u1eadp tr\u1ef1c ti\u1ebfp tr\u00ean Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN ho\u1eb7c t\u1ea3i t\u1ec7p tin \u0111i\u1ec7n t\u1eed (file) theo c\u1ea5u tr\u00fac do KBNN c\u00f4ng b\u1ed1 v\u00e0o Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng \u0111i\u1ec7n t\u1eed v\u00e0o l\u1ea7n tham gia \u0111\u1ea7u ti\u00ean v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt h\u00e0ng th\u00e1ng n\u1ebfu c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

KBNN ki\u1ec3m so\u00e1t chi l\u01b0\u01a1ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do KBNN chuy\u1ec3n \u0111\u1ebfn, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n truy c\u1eadp v\u00e0o c\u1ed5ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN \u0111\u1ec3 l\u1ea5y th\u00f4ng tin b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng.<\/span><\/p>\n

g) KBNN ph\u1ed1i h\u1ee3p v\u1edbi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i kh\u1ea3o s\u00e1t, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i t\u1eebng \u0111\u1ecba b\u00e0n, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh \u0111\u1ecba b\u00e0n b\u1eaft bu\u1ed9c ph\u1ea3i tri\u1ec3n khai thanh to\u00e1n chi tr\u1ea3 c\u00e1 nh\u00e2n qua t\u00e0i kho\u1ea3n cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n thanh to\u00e1n, chi tr\u1ea3 c\u00e1 nh\u00e2n qua t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh\u1ed1i an ninh qu\u1ed1c ph\u00f2ng, c\u00e1c \u0111\u01a1n v\u1ecb KBNN ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb giao d\u1ecbch thu\u1ed9c kh\u1ed1i an ninh, qu\u1ed1c ph\u00f2ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh\u1ed1i an ninh, qu\u1ed1c ph\u00f2ng tr\u00ean \u0111\u1ecba b\u00e0n.\u201d<\/span><\/p>\n

3.\u00a0\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

a)\u00a0Kho\u1ea3n 2\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN \u0111\u0103ng k\u00fd nhu c\u1ea7u r\u00fat ti\u1ec1n m\u1eb7t cho t\u1eebng ng\u00e0y thanh to\u00e1n ho\u1eb7c \u0111\u0103ng k\u00fd cho nhi\u1ec1u ng\u00e0y thanh to\u00e1n kh\u00e1c nhau, song ph\u1ea3i n\u00eau r\u00f5 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 th\u1eddi \u0111i\u1ec3m r\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i t\u1eebng ng\u00e0y thanh to\u00e1n. Vi\u1ec7c \u0111\u0103ng k\u00fd r\u00fat ti\u1ec1n m\u1eb7t v\u1edbi KBNN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

a) \u0110\u0103ng k\u00fd qua \u0111i\u1ec7n tho\u1ea1i v\u1edbi c\u00e1n b\u1ed9 c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a KBNN n\u01a1i giao d\u1ecbch (Tr\u01b0\u1edfng ph\u00f2ng K\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ed1i v\u1edbi KBNN c\u1ea5p t\u1ec9nh; K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ed1i v\u1edbi KBNN c\u1ea5p huy\u1ec7n).<\/span><\/p>\n

b) \u0110\u0103ng k\u00fd qua Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN (tr\u01b0\u1eddng h\u1ee3p KBNN \u0111\u00e3 tri\u1ec3n khai ti\u1ec7n \u00edch \u0111\u0103ng k\u00fd r\u00fat ti\u1ec1n m\u1eb7t qua d\u1ecbch v\u1ee5 c\u00f4ng).<\/span><\/p>\n

c) \u0110\u0103ng k\u00fd b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi KBNN (theo M<\/span>\u1eabu 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).\u201d<\/span><\/p>\n

b)\u00a0Kho\u1ea3n 4\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi KBNN m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u0103ng k\u00fd r\u00fat ti\u1ec1n m\u1eb7t ngay trong ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u1ea3i \u0111\u0103ng k\u00fd r\u00fat ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi kh\u00f4ng thu\u1ed9c m\u1ee9c ph\u1ea3i r\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, nh\u01b0ng \u0111\u01a1n v\u1ecb c\u00f3 nhu c\u1ea7u r\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, th\u00ec sau khi ki\u1ec3m so\u00e1t chi NSNN v\u00e0 ki\u1ec3m so\u00e1t thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, KBNN chuy\u1ec3n ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t<\/span>\u1eed\u00a0\u0111\u1ebfn ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i KBNN m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN th\u1ef1c hi\u1ec7n l\u0129nh ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i theo quy tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span><\/p>\n

4.\u00a0\u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 8. R\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i ng<\/span>\u00e2<\/b>n h\u00e0ng<\/span><\/b><\/p>\n

1. C\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN khi giao d\u1ecbch v\u1edbi \u0111\u01a1n v\u1ecb KBNN m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 nhu c\u1ea7u thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u (100.000.000) \u0111\u1ed3ng tr\u1edf l\u00ean trong 01 l\u1ea7n giao d\u1ecbch, th\u00ec th\u1ef1c hi\u1ec7n r\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb KBNN m\u1edf t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb c\u00f3 kho\u1ea3n n\u1ed9p v\u00e0o KBNN v\u00e0 kho\u1ea3n chi b\u1eb1ng ti\u1ec1n m\u1eb7t trong c\u00f9ng m\u1ed9t l\u1ea7n giao d\u1ecbch; \u0111\u1ea3m b\u1ea3o sau khi b\u00f9 tr\u1eeb, s\u1ed1 chi th\u1ef1c t\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i KBNN c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng qu\u00e1 m\u1ed9t tr\u0103m tri\u1ec7u (100.000.000) \u0111\u1ed3ng.<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb KBNN tr\u1ef1c ti\u1ebfp chi tr\u1ea3 ti\u1ec1n \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi d\u00e2n theo y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. Quy tr\u00ecnh r\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng:<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN c\u00f3 tr\u00e1ch nhi\u1ec7m ghi \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin (h\u1ecd t\u00ean; \u0111\u1ecba ch\u1ec9; s\u1ed1 v\u00e0 ng\u00e0y c\u1ea5p ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc ho\u1eb7c h\u1ed9 chi\u1ebfu c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng) c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n m\u1eb7t (c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c c\u1ee7a \u0111\u01a1n v\u1ecb) tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n g\u1eedi KBNN.<\/span><\/p>\n

b) KBNN th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t chi NSNN v\u00e0 ki\u1ec3m so\u00e1t thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec chuy\u1ec3n ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t theo quy tr\u00ecnh thanh to\u00e1n song ph\u01b0\u01a1ng \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i KBNN m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p ti\u1ec1n m\u1eb7t cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN. Tr\u00ean ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t c\u1ee7a KBNN ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb n\u00eau t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

c) C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t do KBNN chuy\u1ec3n \u0111\u1ebfn v\u00e0 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc ho\u1eb7c h\u1ed9 chi\u1ebfu c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i KBNN m\u1edf t\u00e0i kho\u1ea3n l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p ti\u1ec1n m\u1eb7t cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN (th\u00f4ng qua ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb); \u0111\u1ed3ng th\u1eddi, b\u00e1o N\u1ee3 cho KBNN theo quy tr\u00ecnh thanh to\u00e1n song ph\u01b0\u01a1ng \u0111i\u1ec7n t\u1eed gi\u1eefa KBNN v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m l\u00e0m th\u1ee7 t\u1ee5c r\u00fat ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ngay trong ng\u00e0y \u0111\u01b0\u1ee3c KBNN chuy\u1ec3n ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t sang ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i; \u0111\u1ed3ng th\u1eddi, ph\u1ed1i h\u1ee3p ho\u00e0n thi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo y\u00eau c\u1ea7u c\u1ee7a ng\u00e2n h\u00e0ng khi nh\u1eadn ti<\/span>\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n, v\u1eadn chuy\u1ec3n v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t nh\u1eadn t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i theo \u0111\u00fang n\u1ed9i dung chi \u0111\u00e3 \u0111\u01b0\u1ee3c KBNN ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN ch\u01b0a r\u00fat \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t ngay trong ng\u00e0y KBNN chuy\u1ec3n ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t sang ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i th\u00f4ng b\u00e1o cho KBNN bi\u1ebft \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i KBNN m\u1edf t\u00e0i kho\u1ea3n x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb r\u00fat ti\u1ec1n m\u1eb7t \u0111\u00e3 chuy\u1ec3n theo quy tr\u00ecnh thanh to\u00e1n song ph\u01b0\u01a1ng \u0111i\u1ec7n t\u1eed gi\u1eefa KBNN v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.\u201d<\/span><\/p>\n

5.\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Vi\u1ec7c qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t t\u1ea1i KBNN t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (g\u1ecdi chung l\u00e0 KBNN c\u1ea5p t\u1ec9nh) v\u00e0 KBNN qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh (g\u1ecdi chung l\u00e0 KBNN c\u1ea5p huy\u1ec7n) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t qu\u00fd do KBNN c\u1ea5p t\u1ec9nh th\u00f4ng b\u00e1o.\u201d<\/span><\/p>\n

6.\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Ph\u00ed m\u1edf v\u00e0 duy tr\u00ec t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (n\u1ebfu c\u00f3); ph\u00ed chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0o t\u1eebng t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng; c\u00e1c lo\u1ea1i ph\u00ed ph\u00e1t h\u00e0nh, ph\u00ed th\u01b0\u1eddng ni\u00ean c\u1ee7a th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n v\u00e0o m\u1ee5c chi kh\u00e1c, ti\u1ec3u m\u1ee5c chi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng NSNN.<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u1ea3i tr\u1ea3 cho ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng l\u00e0 m\u1ed9t kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a016\/2015\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.\u201d<\/span><\/p>\n

7.\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 13\/2017\/TT-BTC\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c3. \u0110\u01a1n v\u1ecb giao d\u1ecbch ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb; \u0111\u1ed3ng th\u1eddi, c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng \u0111\u00e3 \u0111\u01b0\u1ee3c KBNN x\u00e1c nh\u1eadn cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch tham gia d\u1ecbch v\u1ee5 c\u00f4ng tr\u00ean Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN, th\u00ec \u0111\u01a1n v\u1ecb th\u00f4ng b\u00e1o cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c bi\u1ebft \u0111<\/span>\u1ec3\u00a0truy c\u1eadp v\u00e0o C\u1ed5ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a KBNN l\u1ea5y th\u00f4ng tin b\u1ea3ng thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m 2019. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf b\u1eb1ng v\u0103n b\u1ea3n m\u1edbi, th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/span><\/p>\n

2. KBNN v\u00e0 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng ch\u1ee7 t\u1ecbch n\u01b0\u1edbc; V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
\n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
\n– S\u1edf T\u00e0i ch\u00ednh, KBNN, C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9<\/span>nh\u00a0th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c, tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– C\u00f4ng b\u00e1o;
\n– Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;
\n– L\u01b0u: VT, KBNN (4<\/span>05 b\u1ea3n).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 136\/2018\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y\u00a028\u00a0th\u00e1ng\u00a012\u00a0n\u0103m\u00a02018 TH\u00d4NG T\u01af S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a013\/2017\/TT-BTC\u00a0NG\u00c0Y 15 TH\u00c1NG 02 N\u0102M 2017 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH QUY \u0110\u1ecaNH QU\u1ea2N L\u00dd THU, CHI B\u1eb0NG..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31801"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31801"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31801\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31801"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}