{"id":70909,"date":"2026-01-08T14:01:50","date_gmt":"2026-01-08T07:01:50","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=70909"},"modified":"2026-01-08T14:11:18","modified_gmt":"2026-01-08T07:11:18","slug":"nghi-dinh-347-2025-nd-cp-quy-dinh-ve-thu-tuc-hanh-chinh-thuoc-linh-vuc-kho-bac-nha-nuoc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nghi-dinh-347-2025-nd-cp-quy-dinh-ve-thu-tuc-hanh-chinh-thuoc-linh-vuc-kho-bac-nha-nuoc\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP &#8211; QUY \u0110\u1ecaNH V\u1ec0 TH\u1ee6 T\u1ee4C H\u00c0NH CH\u00cdNH THU\u1ed8C L\u0128NH V\u1ef0C KHO B\u1ea0C NH\u00c0 N\u01af\u1edaC"},"content":{"rendered":"<h3>T\u1ed5ng quan<\/h3>\n<ul>\n<li data-path-to-node=\"1\">Ngh\u1ecb \u0111\u1ecbnh 347 quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m quy tr\u00ecnh n\u1ed9p, ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi th\u01b0\u1eddng xuy\u00ean v\u00e0 qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n.<\/li>\n<li data-path-to-node=\"2\">Tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng <b data-path-to-node=\"2\" data-index-in-node=\"51\">m\u1eabu bi\u1ec3u h\u1ed3 s\u01a1<\/b> (t\u1eeb M\u1eabu 01 \u0111\u1ebfn M\u1eabu 33) nh\u01b0: Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN, Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n, \u1ee6y nhi\u1ec7m chi v\u00e0 B\u1ea3ng k\u00ea thanh to\u00e1n. C\u00e1c m\u1eabu bi\u1ec3u n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t, cho ph\u00e9p t\u00edch h\u1ee3p th\u00eam bi\u1ec3u tr\u01b0ng nh\u1eadn di\u1ec7n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 sung ch\u1ec9 ti\u00eau g\u00e2y phi\u1ec1n h\u00e0 cho \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p data-path-to-node=\"5\"><b data-path-to-node=\"5\" data-index-in-node=\"0\">C\u00e1c nh\u00f3m m\u1eabu bi\u1ec3u ch\u00ednh:<\/b><\/p>\n<ul data-path-to-node=\"6\">\n<li>\n<p data-path-to-node=\"6,0,0\"><b data-path-to-node=\"6,0,0\" data-index-in-node=\"0\">Nh\u00f3m thu (M\u1eabu 01-07):<\/b> B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf, Gi\u1ea5y n\u1ed9p ti\u1ec1n, Bi\u00ean lai thu ph\u00ed\/ph\u1ea1t.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"6,1,0\"><b data-path-to-node=\"6,1,0\" data-index-in-node=\"0\">Nh\u00f3m chi (M\u1eabu 08-22):<\/b> Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed, Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n, \u1ee6y nhi\u1ec7m chi, Thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"6,2,0\"><b data-path-to-node=\"6,2,0\" data-index-in-node=\"0\">Nh\u00f3m ph\u1ea3n h\u1ed3i (M\u1eabu 33):<\/b> Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c (ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i).<\/p>\n<\/li>\n<\/ul>\n<h3><b>Ch\u01b0\u01a1ng I &#8211; <\/b><b>QUY \u0110\u1ecaNH CHUNG<\/b><\/h3>\n<h4><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c thanh to\u00e1n c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean, chi ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau t\u1eeb ngu\u1ed3n s\u1ef1 nghi\u1ec7p, chi d\u1ef1 tr\u1eef qu\u1ed1c gia t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean, c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng ti\u1ec1n do ph\u00eda Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean; th\u1ee7 t\u1ee5c h\u1ea1ch to\u00e1n v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd, b\u1ed5 sung t\u00e0i kho\u1ea3n, thay \u0111\u1ed5i h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c thanh to\u00e1n nhi\u1ec7m v\u1ee5, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng ngu\u1ed3n v\u1ed1n trong n\u01b0\u1edbc qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ee7 t\u1ee5c thanh to\u00e1n v\u1ed1n n\u01b0\u1edbc ngo\u00e0i b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 c\u00f4ng qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng:<\/span><\/p>\n<h4><b>\u0110i\u1ec1u 2. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ng\u01b0\u1eddi n\u1ed9p): l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> N\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp: l\u00e0 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\/c\u01a1 quan thu ng\u00e2n s\u00e1ch\/ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> N\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed: l\u00e0 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ho\u1eb7c d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu ng\u00e2n s\u00e1ch\/ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u01a1n v\u1ecb giao d\u1ecbch: l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch, c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng: l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn ti\u1ec1n theo \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, t\u1ea1m \u1ee9ng c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: l\u00e0 c\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch, qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: l\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea5y ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c khi c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p, bao g\u1ed3m: B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf; Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; Gi\u1ea5y n\u1ed9p ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh; Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh; ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n (k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc); ch\u1ee9ng t\u1eeb giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01a1i ng\u01b0\u1eddi n\u1ed9p l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p cung \u1ee9ng d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00f4ng \u00edch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n: l\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea5y ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed do \u0111\u01a1n v\u1ecb giao d\u1ecbch l\u1eadp \u0111\u1ec1 ngh\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc tr\u00edch t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 chi tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng, bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (tr\u01b0\u1eddng h\u1ee3p chi t\u1eeb t\u00e0i kho\u1ea3n d\u1ef1 to\u00e1n), \u1ee7y nhi\u1ec7m chi (tr\u01b0\u1eddng h\u1ee3p chi t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 h\u1ee3p l\u1ec7: l\u00e0 h\u1ed3 s\u01a1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng, th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9i dung c\u00e1c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 3. Quy \u0111\u1ecbnh chung v\u1ec1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp, tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c t\u1ea1i lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ea1i \u0110i\u1ec1u 6, 7, 8, 9, 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 th\u00ec th\u1ef1c hi\u1ec7n qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00f4ng \u00edch, qua thu\u00ea d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p, c\u00e1 nh\u00e2n, qua \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 n\u1ed9i dung th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 thu\u1ed9c danh m\u1ee5c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc th\u00ec vi\u1ec7c g\u1eedi, nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1, tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh th\u00f4ng b\u00e1o cho c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch v\u1ec1 vi\u1ec7c \u0111\u00e3 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7, c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh th\u00f4ng b\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch b\u1ed5 sung, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh g\u1eedi c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch Gi\u1ea5y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7, c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh g\u1eedi tr\u1ea3 l\u1ea1i c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch h\u1ed3 s\u01a1 v\u00e0 Phi\u1ebfu y\u00eau c\u1ea7u b\u1ed5 sung, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1.<\/span><\/p>\n<ol start=\"5\">\n<li><span style=\"font-weight: 400;\"> Vi\u1ec7c y\u00eau c\u1ea7u c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch b\u1ed5 sung, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng qu\u00e1 m\u1ed9t l\u1ea7n trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; th\u1eddi h\u1ea1n tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7 \u0111\u1ed1i v\u1edbi t\u1eebng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 th\u00ec c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o r\u00f5 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft cu\u1ed1i c\u00f9ng cho c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ngo\u00e0i c\u00e1c th\u00f4ng tin m\u00e0 c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch ph\u1ea3i k\u00ea khai tr\u00ean c\u00e1c m\u1eabu bi\u1ec3u t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u01a1 quan, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh m\u1eabu bi\u1ec3u c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh d\u1ea1ng, th\u00eam bi\u1ec3u tr\u01b0ng, h\u00ecnh \u1ea3nh ho\u1eb7c c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch kh\u00f4ng ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u00f3 l\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, chia s\u1ebb trong qu\u00e1 tr\u00ecnh ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch x\u00e1c minh, th\u1ea9m tra l\u1ea1i t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a th\u00f4ng tin, gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u00f4ng d\u00e2n Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc th\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed m\u1ee9c \u0111\u1ed9 2 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u0103n c\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan \u0111\u1ec3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n<h3><b>Ch\u01b0\u01a1ng II &#8211; <\/b><b>QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/b><\/h3>\n<h4><b>\u0110i\u1ec1u 4. Th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) N\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) N\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Ng\u01b0\u1eddi n\u1ed9p tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y, mang theo v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) C\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, th\u1ef1c hi\u1ec7n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi n\u1ed9p ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng v\u0103n b\u1ea3n gi\u1ea5y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. Ng\u01b0\u1eddi n\u1ed9p th\u1ef1c hi\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; trong \u0111\u00f3, kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c t\u1ea1i lu\u1eadt).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p tr\u00edch t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ng\u00e2n h\u00e0ng th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Ng\u01b0\u1eddi n\u1ed9p \u0111\u0103ng nh\u1eadp v\u00e0o C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ho\u1eb7c \u1ee9ng d\u1ee5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu ng\u00e2n s\u00e1ch\/ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) C\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p l\u1ef1a ch\u1ecdn truy\u1ec1n th\u00f4ng tin ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn ng\u00e2n h\u00e0ng n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n; chuy\u1ec3n ti\u1ec1n thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ea1i ng\u00e2n h\u00e0ng theo th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do ng\u01b0\u1eddi n\u1ed9p l\u1eadp (th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc); g\u1eedi ng\u01b0\u1eddi n\u1ed9p ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng tin \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng (v\u1edbi c\u00e1c kho\u1ea3n thu do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p v\u1ec1 vi\u1ec7c n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a th\u00e0nh c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1: V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1ed9t trong c\u00e1c m\u1eabu sau:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf: M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: M\u1eabu s\u1ed1 02 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Gi\u1ea5y n\u1ed9p ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: M\u1eabu s\u1ed1 03 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed in s\u1eb5n m\u1ec7nh gi\u00e1: M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0111) Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1: M\u1eabu s\u1ed1 05 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">e) Bi\u00ean lai thu ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh in s\u1eb5n m\u1ec7nh gi\u00e1: M\u1eabu s\u1ed1 06 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">g) Bi\u00ean lai thu ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1: M\u1eabu s\u1ed1 07 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">h) Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc): M\u1eabu s\u1ed1 14 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">i) \u1ee6y nhi\u1ec7m chi (k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc): M\u1eabu s\u1ed1 18 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">k) Ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a doanh<\/span> <span style=\"font-weight: 400;\">nghi\u1ec7p cung \u1ee9ng d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh c\u00f4ng \u00edch: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">l) Ch\u1ee9ng t\u1eeb giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 ng\u01b0\u1eddi n\u1ed9p l\u1ef1a ch\u1ecdn \u0111\u1ec3 n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin tr\u00ean Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 02 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu; c\u00e1c th\u00f4ng tin tr\u00ean Gi\u1ea5y n\u1ed9p ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (M\u1eabu s\u1ed1 03 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: 01 b\u1ea3n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n photo).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d, \u0111, e, g, k, l kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n g\u1ed1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1ef1c ti\u1ebfp t\u1ea1i ng\u00e2n h\u00e0ng ch\u01b0a tham gia ph\u1ed1i h\u1ee3p thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1edbi c\u00e1c c\u01a1 quan trong ng\u00e0nh t\u00e0i ch\u00ednh th\u00ec s\u1ed1 l\u01b0\u1ee3ng l\u00e0 02 b\u1ea3n g\u1ed1c).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h, i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y: 02 b\u1ea3n g\u1ed1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch v\u00e0 nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec s\u1ed1 l\u01b0\u1ee3ng l\u00e0 03 b\u1ea3n g\u1ed1c).<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed: 01 b\u1ea3n ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp: ch\u1eadm nh\u1ea5t 30 ph\u00fat, k\u1ec3 t\u1eeb khi c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed: ch\u1eadm nh\u1ea5t 05 ph\u00fat, k\u1ec3 t\u1eeb khi C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ho\u1eb7c \u1ee9ng d\u1ee5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu ng\u00e2n s\u00e1ch\/ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ee3p l\u1ec7; \u0111\u1ed3ng th\u1eddi, t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch n\u1ee3 theo s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: Ng\u01b0\u1eddi n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\/c\u01a1 quan thu ng\u00e2n s\u00e1ch\/ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed: ng\u00e2n h\u00e0ng\/t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp: Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng v\u0103n b\u1ea3n gi\u1ea5y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed: Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 5. Th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n ho\u1eb7c ng\u00e2n h\u00e0ng n\u01a1i \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3) thu\u1eadn ti\u1ec7n giao d\u1ecbch (tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 tri\u1ec3n khai thanh to\u00e1n song ph\u01b0\u01a1ng \u0111i\u1ec7n t\u1eed theo m\u00f4 h\u00ecnh t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1eadp trung theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Ho\u00e0n tr\u1ea3 b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3) t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 v\u00e0 g\u1eedi ngay l\u1ec7nh chuy\u1ec3n ti\u1ec1n \u0111\u1ebfn ng\u00e2n h\u00e0ng n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n ho\u1eb7c ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 thu\u1eadn ti\u1ec7n giao d\u1ecbch (tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 tri\u1ec3n khai thanh to\u00e1n song ph\u01b0\u01a1ng \u0111i\u1ec7n t\u1eed theo m\u00f4 h\u00ecnh t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1eadp trung theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 xu\u1ea5t tr\u00ecnh th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\/th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a m\u00ecnh ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed m\u1ee9c \u0111\u1ed9 2 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 Gi\u1ea5y \u1ee7y quy\u1ec1n nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 (tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n) t\u1ea1i ng\u00e2n h\u00e0ng n\u01a1i th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Ng\u00e2n h\u00e0ng n\u01a1i th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 \u0111\u1ed1i chi\u1ebfu c\u00e1c th\u00f4ng tin tr\u00ean l\u1ec7nh chuy\u1ec3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1edbi c\u00e1c th\u00f4ng tin \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 nh\u1eadn ti\u1ec1n m\u1eb7t v\u00e0 k\u00fd x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn \u0111\u1ee7 ti\u1ec1n tr\u00ean Ch\u1ee9ng t\u1eeb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn L\u1ec7nh ho\u00e0n tr\u1ea3 t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 ho\u1eb7c h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 g\u1eedi ng\u00e2n h\u00e0ng n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n l\u1ec7nh chuy\u1ec3n ti\u1ec1n ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 theo th\u00f4ng tin tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Ng\u00e2n h\u00e0ng n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 theo y\u00eau c\u1ea7u c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c l\u1ec7nh chuy\u1ec3n ti\u1ec1n t\u1eeb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng: Gi\u1ea5y \u1ee7y quy\u1ec1n nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 (tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y \u1ee7y quy\u1ec1n nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 (tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n): 01 b\u1ea3n (b\u1ea3n g\u1ed1c ho\u1eb7c b\u1ea3n ch\u00ednh).<\/span><\/p>\n<ol start=\"6\">\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng: ch\u1eadm nh\u1ea5t 30 ph\u00fat, k\u1ec3 t\u1eeb khi ng\u00e2n h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 v\u00e0 l\u1ec7nh chuy\u1ec3n ti\u1ec1n t\u1eeb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c L\u1ec7nh ho\u00e0n tr\u1ea3 t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e2n h\u00e0ng: Ch\u1ee9ng t\u1eeb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn \u0111\u1ee7 ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: Ch\u1ee9ng t\u1eeb b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n ho\u00e0n tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 6. Th\u1ee7 t\u1ee5c thanh to\u00e1n c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean; chi ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau t\u1eeb ngu\u1ed3n s\u1ef1 nghi\u1ec7p; chi d\u1ef1 tr\u1eef qu\u1ed1c gia t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean; c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng ti\u1ec1n do ph\u00eda Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) \u0110\u01a1n v\u1ecb giao d\u1ecbch g\u1eedi h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) C\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">T\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u1ea3m b\u1ea3o ch\u1eef k\u00fd s\u1ed1 ho\u1eb7c ch\u1eef k\u00fd v\u00e0 d\u1ea5u tr\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n ho\u1eb7c Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng kh\u1edbp \u0111\u00fang v\u1edbi h\u1ecd t\u00ean, ch\u1ee9c danh c\u00e1c th\u00e0nh vi\u00ean theo v\u0103n b\u1ea3n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ch\u1eef k\u00fd s\u1ed1 ho\u1eb7c m\u1eabu ch\u1eef k\u00fd, m\u1eabu d\u1ea5u \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; \u0111\u1ea3m b\u1ea3o m\u00e3 n\u1ed9i dung kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung chi, tr\u1eeb c\u00e1c kho\u1ea3n chi t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung \u0111\u00e3 t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c n\u1ed9i dung chi, \u0111\u01a1n v\u1ecb giao d\u1ecbch th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng v\u00e0o ti\u1ec3u m\u1ee5c kh\u00e1c c\u1ee7a m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n t\u1ea1m \u1ee9ng trong ph\u1ea1m vi c\u00e1c ti\u1ec3u m\u1ee5c trong c\u00f9ng nh\u00f3m m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u1ed9i dung \u0111\u00e3 t\u1ea1m \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ea7n thanh to\u00e1n kh\u00f4ng v\u01b0\u1ee3t gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh h\u1ed7 tr\u1ee3\/tr\u1ee3 c\u1ea5p\/\u0111\u1eb7t h\u00e0ng\/giao nhi\u1ec7m v\u1ee5 do \u0111\u01a1n v\u1ecb giao d\u1ecbch k\u00ea khai tr\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n; m\u1ee9c t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh \u0111\u1eb7t h\u00e0ng\/giao nhi\u1ec7m v\u1ee5 do \u0111\u01a1n v\u1ecb giao d\u1ecbch k\u00ea khai tr\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 c\u00f3 Danh s\u00e1ch thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng ho\u1eb7c Danh s\u00e1ch thanh to\u00e1n cho l\u01b0u h\u1ecdc sinh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra, \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed1 ti\u1ec1n chi ti\u1ebft v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n, gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u00ean Danh s\u00e1ch thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng ho\u1eb7c Danh s\u00e1ch thanh to\u00e1n cho l\u01b0u h\u1ecdc sinh v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ed1i v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 58 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 89\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, trong ph\u1ea1m vi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ed1i v\u1edbi ngu\u1ed3n thu h\u1ee3p ph\u00e1p kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1eed d\u1ee5ng bi\u00ean ch\u1ebf v\u00e0 kinh ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; ngu\u1ed3n thu t\u1eeb d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng, h\u1ecdc ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean (\u0111\u01a1n v\u1ecb nh\u00f3m 3) v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (\u0111\u01a1n v\u1ecb nh\u00f3m 4), ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch khi kho\u1ea3n chi c\u00f3 trong d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, trong ph\u1ea1m vi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n n\u00e0y: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, trong ph\u1ea1m vi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">e) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thanh to\u00e1n t\u1ea1m \u1ee9ng theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, trong ph\u1ea1m vi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng: \u0110\u01a1n v\u1ecb giao d\u1ecbch g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng v\u00e0 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u00e3 t\u1ea1m \u1ee9ng. C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n v\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch (\u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng), Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng sang thanh to\u00e1n v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng; \u0111\u1ed3ng th\u1eddi, l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng: C\u0103n c\u1ee9 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch (\u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng), Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng sang thanh to\u00e1n v\u1edbi s\u1ed1 ti\u1ec1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng; \u0111\u1ed3ng th\u1eddi, theo d\u00f5i s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u00e3 t\u1ea1m \u1ee9ng \u0111\u1ec3 thu h\u1ed3i ho\u1eb7c thanh to\u00e1n v\u00e0o l\u1ea7n thanh to\u00e1n li\u1ec1n sau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng: C\u0103n c\u1ee9 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch (\u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng), Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng sang thanh to\u00e1n v\u1edbi s\u1ed1 ti\u1ec1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u00e3 t\u1ea1m \u1ee9ng theo ch\u1ebf \u0111\u1ed9 \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n v\u1eabn ch\u01b0a \u0111\u1ee7 th\u1ee7 t\u1ee5c thanh to\u00e1n th\u00ec vi\u1ec7c x\u1eed l\u00fd s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 66 Lu\u1eadt s\u1ed1 89\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">g) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb n\u1ed9p tr\u1ea3 kinh ph\u00ed ng\u00e2n s\u00e1ch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thu h\u1ed3i gi\u1ea3m chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u01b0\u1eddng h\u1ee3p ch\u01b0a quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch) ho\u1eb7c thu h\u1ed3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch) theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">h) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, trong ph\u1ea1m vi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng tr\u01b0\u1edbc \u0111\u00f3 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">i) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi \u0111\u01a1n v\u1ecb giao d\u1ecbch 01 ch\u1ee9ng t\u1eeb b\u00e1o N\u1ee3 v\u00e0 g\u1eedi \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng 01 ch\u1ee9ng t\u1eeb b\u00e1o C\u00f3 (tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc) \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng; 01 b\u1ea3n Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng; 01 b\u1ea3n Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb n\u1ed9p tr\u1ea3 kinh ph\u00ed ng\u00e2n s\u00e1ch; 01 b\u1ea3n Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">k) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1eeb ch\u1ed1i \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi \u0111\u01a1n v\u1ecb giao d\u1ecbch Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (M\u1eabu s\u1ed1 33 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">l) Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng ti\u1ec1n do ph\u00eda Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 ch\u1ee7 d\u1ef1 \u00e1n m\u1edf t\u00e0i kho\u1ea3n nh\u1eadn vi\u1ec7n tr\u1ee3 t\u1ea1i ng\u00e2n h\u00e0ng: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ghi thu, ghi chi vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y khi c\u00f3 v\u0103n b\u1ea3n giao d\u1ef1 to\u00e1n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ngu\u1ed3n thu h\u1ee3p ph\u00e1p kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1eed d\u1ee5ng bi\u00ean ch\u1ebf v\u00e0 kinh ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; ngu\u1ed3n thu t\u1eeb d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng, h\u1ecdc ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean (\u0111\u01a1n v\u1ecb nh\u00f3m 3) v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (\u0111\u01a1n v\u1ecb nh\u00f3m 4), ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n chi m\u00e0 \u0111\u01a1n v\u1ecb giao d\u1ecbch \u1ee7y quy\u1ec1n cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 cho nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u1ee7y quy\u1ec1n thu h\u1ed9 (\u0111i\u1ec7n, n\u01b0\u1edbc, vi\u1ec5n th\u00f4ng), h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n bao g\u1ed3m: V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (g\u1eedi m\u1ed9t l\u1ea7n v\u00e0o l\u1ea7n \u0111\u1ea7u ti\u00ean giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong n\u0103m v\u00e0 t\u1eebng l\u1ea7n b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n); V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c t\u1ef1 \u0111\u1ed9ng tr\u00edch t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 cho nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u1ee7y quy\u1ec1n thu h\u1ed9 theo gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 Lu\u1eadt s\u1ed1 89\/2025\/QH15: H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n\/t\u1ea1m \u1ee9ng\/thanh to\u00e1n t\u1ea1m \u1ee9ng (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb chi) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed t\u1eeb hai ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 chi th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n chi ngo\u00e0i kho\u1ea3n chi m\u00e0 \u0111\u01a1n v\u1ecb giao d\u1ecbch \u1ee7y quy\u1ec1n cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 v\u00e0 kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 Lu\u1eadt s\u1ed1 89\/2025\/QH15 n\u00eau tr\u00ean, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb chi bao g\u1ed3m: V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o l\u1ea7n \u0111\u1ea7u ti\u00ean giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong n\u0103m v\u00e0 t\u1eebng l\u1ea7n b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n (tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n\/t\u1ea1m \u1ee9ng\/thanh to\u00e1n t\u1ea1m \u1ee9ng khi s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng), Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng (tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n t\u1ea1m \u1ee9ng), Danh s\u00e1ch thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng (tr\u01b0\u1eddng h\u1ee3p chi cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng b\u1eb1ng chuy\u1ec3n kho\u1ea3n), Danh s\u00e1ch thanh to\u00e1n cho l\u01b0u h\u1ecdc sinh (tr\u01b0\u1eddng h\u1ee3p chi cho c\u00e1c l\u01b0u h\u1ecdc sinh Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng chuy\u1ec3n kho\u1ea3n) theo m\u1ed9t trong c\u00e1c M\u1eabu s\u1ed1 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01b0\u1ee3c g\u1eedi t\u1eebng l\u1ea7n \u0111\u1ec1 ngh\u1ecb chi.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb c\u00e1c ngu\u1ed3n kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb chi l\u00e0 \u1ee7y nhi\u1ec7m chi theo m\u1ed9t trong c\u00e1c M\u1eabu s\u1ed1 17, 18, 19 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) \u0110\u1ed1i v\u1edbi kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng ti\u1ec1n do ph\u00eda Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 ch\u1ee7 d\u1ef1 \u00e1n m\u1edf t\u00e0i kho\u1ea3n nh\u1eadn vi\u1ec7n tr\u1ee3 t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb chi bao g\u1ed3m: V\u0103n b\u1ea3n giao d\u1ef1 to\u00e1n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; \u1ee7y nhi\u1ec7m chi theo m\u1ed9t trong c\u00e1c M\u1eabu s\u1ed1 17, 18, 19 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng s\u1ed1 \u0111\u00e3 ghi thu, ghi chi theo M\u1eabu s\u1ed1 12 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n t\u1ea1m \u1ee9ng).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb t\u1ea1m c\u1ea5p ng\u00e2n s\u00e1ch l\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch (M\u1eabu s\u1ed1 22 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0111) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb n\u1ed9p tr\u1ea3 kinh ph\u00ed ng\u00e2n s\u00e1ch l\u00e0 Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (M\u1eabu s\u1ed1 08 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">e) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch l\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch (M\u1eabu s\u1ed1 09 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed: S\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 01 b\u1ea3n \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c v\u0103n b\u1ea3n giao d\u1ef1 to\u00e1n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n: 01 b\u1ea3n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao y);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n: 02 b\u1ea3n g\u1ed1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch v\u00e0 nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec s\u1ed1 l\u01b0\u1ee3ng l\u00e0 03 b\u1ea3n g\u1ed1c);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng: 02 b\u1ea3n g\u1ed1c;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c t\u1ef1 \u0111\u1ed9ng tr\u00edch t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 cho nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u1ee7y quy\u1ec1n thu h\u1ed9 theo gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u00e3 s\u1eed d\u1ee5ng: 02 b\u1ea3n g\u1ed1c;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Danh s\u00e1ch thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng ho\u1eb7c Danh s\u00e1ch thanh to\u00e1n cho l\u01b0u h\u1ecdc sinh: 03 b\u1ea3n (b\u1ea3n g\u1ed1c ho\u1eb7c b\u1ea3n ch\u00ednh);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch: 02 b\u1ea3n g\u1ed1c;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed: 02 b\u1ea3n g\u1ed1c;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch: 02 b\u1ea3n g\u1ed1c.<\/span><\/p>\n<ol start=\"5\">\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch. Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 g\u1eedi \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1eeb ng\u00e0y 25 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 c\u1ee7a th\u00e1ng 01 v\u00e0 th\u00e1ng 12 h\u00e0ng n\u0103m, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft l\u00e0 ch\u1eadm nh\u1ea5t 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: C\u00e1c \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch: Ch\u1ee9ng t\u1eeb b\u00e1o N\u1ee3 c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi \u0111\u01a1n v\u1ecb giao d\u1ecbch v\u00e0 ch\u1ee9ng t\u1eeb b\u00e1o C\u00f3 c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng (tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc) \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng; Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb n\u1ed9p tr\u1ea3 kinh ph\u00ed ng\u00e2n s\u00e1ch; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1eeb ch\u1ed1i \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch: Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 7. Th\u1ee7 t\u1ee5c h\u1ea1ch to\u00e1n v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3<\/b> <b>kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) \u0110\u01a1n v\u1ecb giao d\u1ecbch g\u1eedi h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n <\/span><i><span style=\"font-weight: 400;\">3,<\/span><\/i><span style=\"font-weight: 400;\"> kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; \u0111\u1ea3m b\u1ea3o ch\u1eef k\u00fd s\u1ed1 ho\u1eb7c ch\u1eef k\u00fd v\u00e0 d\u1ea5u tr\u00ean Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ghi thu, ghi chi v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i kh\u1edbp \u0111\u00fang v\u1edbi h\u1ecd t\u00ean, ch\u1ee9c danh c\u00e1c th\u00e0nh vi\u00ean theo v\u0103n b\u1ea3n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ch\u1eef k\u00fd s\u1ed1 ho\u1eb7c m\u1eabu ch\u1eef k\u00fd, m\u1eabu d\u1ea5u \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch v\u00e0 g\u1eedi \u0111\u01a1n v\u1ecb giao d\u1ecbch 01 b\u1ea3n Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ghi thu, ghi chi v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1eeb ch\u1ed1i h\u1ea1ch to\u00e1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch b\u1eb1ng c\u00e1ch g\u1eedi \u0111\u01a1n v\u1ecb giao d\u1ecbch Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (M\u1eabu s\u1ed1 33 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ghi thu, ghi chi v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i (M\u1eabu s\u1ed1 23 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Th\u00f4ng b\u00e1o chuy\u1ec3n ti\u1ec1n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng ho\u1eb7c b\u1ea3ng sao k\u00ea ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 \u0111\u01a1n v\u1ecb giao d\u1ecbch ho\u1eb7c ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng th\u1ec3 hi\u1ec7n \u0111\u00e3 chuy\u1ec3n ti\u1ec1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) V\u0103n b\u1ea3n giao d\u1ef1 to\u00e1n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 ch\u1ee7 d\u1ef1 \u00e1n m\u1edf t\u00e0i kho\u1ea3n nh\u1eadn vi\u1ec7n tr\u1ee3 t\u1ea1i ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed: S\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 01 b\u1ea3n \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ghi thu, ghi chi v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i: 03 b\u1ea3n g\u1ed1c;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o chuy\u1ec3n ti\u1ec1n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng ho\u1eb7c b\u1ea3ng sao k\u00ea ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 \u0111\u01a1n v\u1ecb giao d\u1ecbch ho\u1eb7c ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng th\u1ec3 hi\u1ec7n \u0111\u00e3 chuy\u1ec3n ti\u1ec1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng: 01 b\u1ea3n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao y);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n giao d\u1ef1 to\u00e1n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1ed1 tr\u00ed t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 ch\u1ee7 d\u1ef1 \u00e1n m\u1edf t\u00e0i kho\u1ea3n nh\u1eadn vi\u1ec7n tr\u1ee3 t\u1ea1i ng\u00e2n h\u00e0ng): 01 b\u1ea3n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao y).<\/span><\/p>\n<ol start=\"5\">\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: ch\u1eadm nh\u1ea5t 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: Ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u1ee7a d\u1ef1 \u00e1n\/h\u1ee3p ph\u1ea7n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t; c\u00e1c d\u1ef1 \u00e1n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf c\u1ea5p ph\u00e1t m\u1ed9t ph\u1ea7n, cho vay l\u1ea1i m\u1ed9t ph\u1ea7n theo t\u1ef7 l\u1ec7, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ghi thu, ghi chi v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1eeb ch\u1ed1i h\u1ea1ch to\u00e1n v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch: Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 8. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd; b\u1ed5 sung t\u00e0i kho\u1ea3n; thay \u0111\u1ed5i h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) C\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Sau khi ph\u00ea duy\u1ec7t h\u1ed3 s\u01a1 c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch 01 b\u1ea3n Gi\u1ea5y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 s\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Gi\u1ea5y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd (M\u1eabu s\u1ed1 24 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) V\u0103n b\u1ea3n th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb giao d\u1ecbch ho\u1eb7c v\u0103n b\u1ea3n 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 \u0111\u01a1n v\u1ecb giao d\u1ecbch do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n ho\u1eb7c giao qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, giao nhi\u1ec7m v\u1ee5 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n; Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n (tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n l\u1ea7n \u0111\u1ea7u ho\u1eb7c khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 n\u00e0y), tr\u1eeb c\u00e1c c\u01a1 quan c\u1ee7a \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7, c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, \u1ee6y ban M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i c\u00e1c c\u1ea5p, V\u0103n ph\u00f2ng \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, V\u0103n ph\u00f2ng H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh\u1ed1i Qu\u1ed1c ph\u00f2ng, An ninh.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) V\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m ch\u1ee9c v\u1ee5 c\u1ee7a ch\u1ee7 t\u00e0i kho\u1ea3n ho\u1eb7c v\u0103n b\u1ea3n c\u00f4ng nh\u1eadn ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb giao d\u1ecbch (tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n l\u1ea7n \u0111\u1ea7u; \u0111\u0103ng k\u00fd b\u1ed5 sung t\u00e0i kho\u1ea3n m\u00e0 ch\u1ee7 t\u00e0i kho\u1ea3n thay \u0111\u1ed5i so v\u1edbi th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00f2n hi\u1ec7u l\u1ef1c t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; thay \u0111\u1ed5i ch\u1ee7 t\u00e0i kho\u1ea3n; c\u00f3 v\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m l\u1ea1i ch\u1ee9c v\u1ee5 c\u1ee7a ch\u1ee7 t\u00e0i kho\u1ea3n ho\u1eb7c ban h\u00e0nh m\u1edbi v\u0103n b\u1ea3n c\u00f4ng nh\u1eadn ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb giao d\u1ecbch), tr\u1eeb V\u0103n ph\u00f2ng \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, V\u0103n ph\u00f2ng H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh\u1ed1i Qu\u1ed1c ph\u00f2ng, An ninh.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb giao d\u1ecbch \u1ee7y quy\u1ec1n ho\u1eb7c ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 cho c\u1ea5p ph\u00f3\/c\u1ea5p d\u01b0\u1edbi l\u00e0m ch\u1ee7 t\u00e0i kho\u1ea3n th\u00ec ch\u1ec9 c\u1ea7n g\u1eedi v\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m ch\u1ee9c v\u1ee5 c\u1ee7a c\u1ea5p ph\u00f3 v\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ho\u1eb7c ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho c\u1ea5p ph\u00f3\/c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb giao d\u1ecbch ph\u00e2n c\u00f4ng cho c\u1ea5p ph\u00f3 ph\u1ee5 tr\u00e1ch theo t\u1eebng khu v\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p \u0111\u1eb7t tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i c\u00e1c khu v\u1ef1c (c\u00f3 con d\u1ea5u ri\u00eang, ch\u1ecbu tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u01b0 m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp) th\u00ec khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i khu v\u1ef1c, ch\u1ec9 c\u1ea7n g\u1eedi v\u0103n b\u1ea3n ph\u00e2n c\u00f4ng c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb giao d\u1ecbch cho c\u1ea5p ph\u00f3 ph\u1ee5 tr\u00e1ch khu v\u1ef1c.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">d) V\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng\/v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c v\u0103n b\u1ea3n ph\u00e2n c\u00f4ng ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5\/ph\u00e2n c\u00f4ng k\u00fd ch\u1ee9c danh K\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch (tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n l\u1ea7n \u0111\u1ea7u; b\u1ed5 sung t\u00e0i kho\u1ea3n m\u00e0 ng\u01b0\u1eddi k\u00fd ch\u1ee9c danh K\u1ebf to\u00e1n tr\u01b0\u1edfng thay \u0111\u1ed5i so v\u1edbi th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00f2n hi\u1ec7u l\u1ef1c t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; thay \u0111\u1ed5i K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ban h\u00e0nh m\u1edbi v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 K\u1ebf to\u00e1n tr\u01b0\u1edfng, v\u0103n b\u1ea3n ph\u00e2n c\u00f4ng ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5\/ph\u00e2n c\u00f4ng k\u00fd ch\u1ee9c danh K\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc), tr\u1eeb c\u01a1 quan thu ng\u00e2n s\u00e1ch v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c kh\u1ed1i Qu\u1ed1c ph\u00f2ng, An ninh kh\u00f4ng c\u00f3 K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: 01 b\u1ea3n sao \u0111i\u1ec7n t\u1eed Gi\u1ea5y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb giao d\u1ecbch: s\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 01 b\u1ea3n \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed: S\u1ed1 l\u01b0\u1ee3ng Gi\u1ea5y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd l\u00e0 02 b\u1ea3n g\u1ed1c; s\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c, d kho\u1ea3n <\/span><i><span style=\"font-weight: 400;\">3<\/span><\/i><span style=\"font-weight: 400;\"> \u0110i\u1ec1u n\u00e0y l\u00e0 01 b\u1ea3n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: C\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n: Gi\u1ea5y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 9. Th\u1ee7 t\u1ee5c t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) C\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch g\u1eedi h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u0111\u1ebfn ng\u00e0y \u0111\u1ed1i chi\u1ebfu v\u00e0 th\u1ef1c hi\u1ec7n t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch; \u0111\u1ed3ng th\u1eddi, g\u1eedi c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch 01 b\u1ea3n Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 25 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 27 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) v\u00e0 B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 29 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 26 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) v\u00e0 B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 28 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi: B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 32 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: 01 b\u1ea3n sao \u0111i\u1ec7n t\u1eed Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb giao d\u1ecbch: s\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 01 b\u1ea3n \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n: 02 b\u1ea3n g\u1ed1c;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n\/t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n\/r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: 02 b\u1ea3n g\u1ed1c.<\/span><\/p>\n<ol start=\"5\">\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: C\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 10. Th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) \u0110\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u kh\u1edbp \u0111\u00fang, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch tr\u00ean th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 do \u0111\u01a1n v\u1ecb giao d\u1ecbch g\u1eedi \u0111\u1ebfn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp \u0111\u00fang, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1eedi l\u1ea1i \u0111\u01a1n v\u1ecb giao d\u1ecbch th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c kh\u00f4ng kh\u1edbp \u0111\u00fang s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch; \u0111\u1ed3ng th\u1eddi, ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb giao d\u1ecbch r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u. Ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp \u0111\u00fang, \u0111\u01a1n v\u1ecb giao d\u1ecbch ti\u1ebfp t\u1ee5c \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n.<\/span><\/p>\n<ol start=\"3\">\n<li><span style=\"font-weight: 400;\"> Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n d\u1ef1 to\u00e1n \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 27 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) v\u00e0 B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 29 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 26 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) v\u00e0 B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 28 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau (M\u1eabu s\u1ed1 30 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu s\u1ed1 kinh ph\u00ed \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau (M\u1eabu s\u1ed1 31 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t: B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (M\u1eabu s\u1ed1 32 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed: S\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 01 b\u1ea3n \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed: S\u1ed1 l\u01b0\u1ee3ng m\u1ed7i th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y t\u1ed1i thi\u1ec3u l\u00e0 02 b\u1ea3n g\u1ed1c t\u00f9y theo nhu c\u1ea7u x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: C\u00e1c \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan gi\u1ea3i quy\u1ebft: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb \u0111\u1ed1i chi\u1ebfu kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c kh\u00f4ng kh\u1edbp \u0111\u00fang s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch.<\/span><\/li>\n<\/ol>\n<h3><b>Ch\u01b0\u01a1ng III &#8211; <\/b><b>T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/b><\/h3>\n<h4><b>\u0110i\u1ec1u 11. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u1ea1o, qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t, ki\u1ec3m tra chuy\u00ean ng\u00e0nh vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 C\u00f4ng an b\u1ea3o \u0111\u1ea3m an ninh m\u1ea1ng, an to\u00e0n th\u00f4ng tin, ph\u00f2ng ch\u1ed1ng gian l\u1eadn trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed; vi\u1ec7c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 an ninh m\u1ea1ng.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 12. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> Ch\u1ec9 \u0111\u1ea1o c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7u t\u01b0 c\u00f4ng, x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; \u0111\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 qu\u1ea3n l\u00fd thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb giao d\u1ecbch<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7u t\u01b0 c\u00f4ng, \u0111\u1ea5u th\u1ea7u, x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb chi theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin tr\u00ean c\u00e1c m\u1eabu bi\u1ec3u t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh g\u1eedi \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ch\u1ea5p h\u00e0nh vi\u1ec7c ki\u1ec3m tra chuy\u00ean ng\u00e0nh c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb giao d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1 tr\u00ean h\u1ed3 s\u01a1 g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung t\u1ea1m \u1ee9ng, m\u1ee9c t\u1ea1m \u1ee9ng, thanh to\u00e1n t\u1ea1m \u1ee9ng kinh ph\u00ed ng\u00e2n s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n, t\u1ea1m \u1ee9ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ph\u00f9 h\u1ee3p v\u1edbi ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3, kh\u00f4ng \u0111\u1ec3 th\u1ea5t tho\u00e1t, l\u00e3ng ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u01a1n v\u1ecb giao d\u1ecbch ph\u00e1t hi\u1ec7n kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch nh\u01b0ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p tr\u1ea3 kinh ph\u00ed ng\u00e2n s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb giao d\u1ecbch ph\u00e1t hi\u1ec7n \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u00fang M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb giao d\u1ecbch c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ec1 ngh\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 14. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 li\u00ean quan trong th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu ng\u00e2n s\u00e1ch, ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c th\u1ef1c hi\u1ec7n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt khi l\u1eadp l\u1ec7nh thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u1ecbnh danh kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c th\u1ef1c hi\u1ec7n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n thu t\u1eeb t\u00e0i kho\u1ea3n chuy\u00ean thu ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed n\u1ed9p th\u1eeba ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u00e3 thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c th\u00f4ng tin tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu kh\u00f4ng do c\u01a1 quan thu\u1ebf, h\u1ea3i quan qu\u1ea3n l\u00fd thu v\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd (tr\u01b0\u1eddng h\u1ee3p g\u1eedi L\u1ec7nh ho\u00e0n tr\u1ea3 b\u1eb1ng v\u0103n b\u1ea3n gi\u1ea5y) ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 (tr\u01b0\u1eddng h\u1ee3p g\u1eedi L\u1ec7nh ho\u00e0n tr\u1ea3 \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3. Vi\u1ec7c cung c\u1ea5p m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o l\u1ea7n \u0111\u1ea7u ti\u00ean g\u1eedi L\u1ec7nh ho\u00e0n tr\u1ea3 \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 v\u00e0 t\u1eebng l\u1ea7n g\u1eedi L\u1ec7nh ho\u00e0n tr\u1ea3 ti\u1ebfp theo n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 so v\u1edbi m\u1eabu d\u1ea5u, m\u1eabu ch\u1eef k\u00fd ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 cung c\u1ea5p cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1ea3m b\u1ea3o an to\u00e0n th\u00f4ng tin.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 15. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> C\u00e1c tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi c\u1ee7a n\u0103m ng\u00e2n s\u00e1ch 2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 01 n\u0103m 2026.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ti\u1ebfp nh\u1eadn tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP \u0111\u1ebfn khi ho\u00e0n th\u00e0nh gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u00f3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) \u0110\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n vay ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i b\u1ed1 tr\u00ed t\u1eeb d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) v\u00e0 v\u1ed1n vay \u01b0u \u0111\u00e3i c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2020) th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP \u0111\u1ebfn khi ho\u00e0n th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) M\u1eabu bi\u1ec3u k\u00e8m theo th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch n\u0103m 2025; \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n t\u1eeb n\u0103m 2025 sang n\u0103m 2026; \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n t\u1eeb n\u0103m 2025 sang n\u0103m 2026 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 9 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb giao d\u1ecbch t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qua Trang Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn khi c\u00e1c c\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng c\u1ea5p b\u1ed9 \u0111\u00f3ng giao di\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2025\/N\u0110-CP v\u1ec1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda, m\u1ed9t c\u1eeda li\u00ean th\u00f4ng t\u1ea1i B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda v\u00e0 C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia.<\/span><\/li>\n<\/ol>\n<h4><b>\u0110i\u1ec1u 16. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/h4>\n<ol>\n<li><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2026.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 01 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> B\u00e3i b\u1ecf kho\u1ea3n 4 \u0110i\u1ec1u 79 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 186\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 238\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch h\u1ecdc ph\u00ed, mi\u1ec5n, gi\u1ea3m, h\u1ed7 tr\u1ee3 h\u1ecdc ph\u00ed, h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp v\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ed5ng quan Ngh\u1ecb \u0111\u1ecbnh 347 quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m quy tr\u00ecnh n\u1ed9p, ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch, ki\u1ec3m so\u00e1t chi th\u01b0\u1eddng xuy\u00ean v\u00e0 qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n. Tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-70909","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=70909"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70909\/revisions"}],"predecessor-version":[{"id":72079,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70909\/revisions\/72079"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70909"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70909"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}