B T PHP

TNG CC THI HNH N

DN S
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CNG HA X HI CH NGHA VIT NAM
c Ip - T do - Hanh phc
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S: 2797/Q-TCTHA H Ni, ngy 29 thng 9 nm 2010

QUYT [NH
V VC BAN HNH QUY TRNH N, PHT HNH, QUN L, S DUNG BN LA THU TN
TH HNH N
TNG CC TRUNG TNG CC THI HNH N DN S
Cn c Lut thi hnh n dn s ngy 14 thng 11 nm 2008
Cn c Ngh! "!nh s# $4%2009%N&'C( ngy 09 thng 9 nm 2009 c)* Ch+nh ,h) -uy "!nh chi ti.t
/ h01ng d2n thi hnh mt s# "i3u c)* Lut thi hnh n dn s /3 c4 -u*n -u5n 67 thi hnh n
dn s, c4 -u*n thi hnh n dn s / c8ng chc 6m c8ng tc thi hnh n dn s
Cn c 9uy.t "!nh s# 2999%9&':;( ngy 0< thng 11 nm 2009 c)* : t=0>ng : ;0 ,h,
c8ng ?# /i@c thnh 6, ;Ang cBc ;hi hnh n dn s t=c thuc : ;0 ,h,
Cn c ;h8ng t0 s# 91%2010%;;':;C ngy 1$ thng < nm 2010 c)* : ;i ch+nh h01ng d2n C.
tDn nghi@, /B ;hi hnh n dn s
EFt "3 ngh! c)* GB t=0>ng GB H. hDIch' ;i ch+nh thuc ;Ang CBc ;hi hnh n dn s,
QUYT [NH:
iu 1. Ban hnh km theo Quyt djnh ny "V vic ban hnh Quy trnh in pht hnh, qun l,
s dung Bin lai thu tin thi hnh n.
iu 2. Quyt djnh ny c hiu luc thi hnh k t ngy k
iu 3. Th trung cc don vj thuc Tng cuc Thi hnh n dn su, Cuc trung Cuc Thi hnh n
dn su tinh, thnh ph truc thuc trung uong, Chi cuc trung Chi cuc Thi hnh n dn su huyn,
qun, thnh ph, thj x thuc tinh v cc t chc, c nhn c lin quan chju trch nhim thi hnh
Quyt djnh ny.


Ni nhn:
- Nhu iu 3 (d thuc hin);
- B trung (d bo co);
- Cc Th trung (d bo co);
- Cng thng tin din t B Tu php;
- Luu VT, Vu KHTC.
TNG CC TRUNG
Nguyn Vn Luyn

QUY TRNH
N, PHT HNH QUN L, S DUNG BN LA THU TN TH HNH N
J:*n hnh CKm thLD 9uy.t "!nh s# 2$9$ %9&';C;';C;HM ngy 29 thng 9 nm 2010 c)* ;Ang
cBc t=0>ng ;Ang cBc ;hi hnh n dn sN
Chuong I
NHNG QUY [NH CHUNG
iu 1: Bin lai thu tin thi hnh n dng d thu tin thi hnh n, duoc quy djnh tai Thng tu s
91/2010/TT-BTC ngy 17 thng 6 nm 2010 ca B Ti chnh, bao gm 4 loai sau:
- Bin lai thu tin (mu C28-THA).
- Bin lai thu tam ng n ph, l ph to n (mu C29-THA).
- Bin lai thu tin np ngn sch nh nuc(mu C30-THA).
- Bin lai thu tin thi hnh n( theo don yu cu, mu C31-THA).
iu 2: Cuc Thi hnh n dn su chju trch nhim in, pht hnh, qun l, s dung Bin lai thu tin
Thi hnh n cho don vj mnh v cc don vj truc thuc.
iu 3: Tt c cc don vj, c nhn in, pht hnh, qun l, s dung Bin lai thu tin Thi hnh n
du phi thuc hin theo quy djnh ny.
iu 4: T chc, c nhn d mt, hu hng, vi pham quy djnh in, pht hnh, qun l, s dung
Bin lai thu tin Thi hnh n du phi x l tuy theo mc d vi pham.
Chuong II
QUY TRNH IN, PHT HNH, QUN L, S DNG BIN LAI THU TIN THI
HNH N
I. LAP K HOACH V IN BIN LAI
iu 5: Hng nm chm nht vo ngy 15 thng 10 Cuc Thi hnh n dn su phi tng hop bo
co Tng cuc Thi hnh n dn su v k hoach in Bin lai cho nm sau.
K hoach in n Bin lai hng nm ca Cuc Thi hnh n dn su phi cn c nhu cu s dung
Bin lai ca cc don vj truc thuc, Tng cuc Thi hnh n dn su c trch nhim tng hop nhu
cu in Bin lai ca cc Cuc Thi hnh n trong ton quc d cp kinh ph in Bin lai.
iu 6: Cc loai Bin lai thu tin Thi hnh n chi duoc in cc doanh nghip c Giy php hoat
dng ngnh in. Hop dng in duoc th hin bng vn bn, trong d phi ghi r s luong, k hiu,
s th tu Bin lai dt in, dng thi km theo mu Bin lai (mu quy djnh tai Thng tu s
91/2010/TT-BTC ngy 17 thng 6 nm 2010).
- Bin lai thu tin Thi hnh n duoc dng thnh quyn c chiu di 19 cm, chiu rng 14 cm, mi
quyn c 50 s, mi s c 4 lin,:
+ Lin 1: luu tai cung (Nn mu trng ch mu den).
+ Lin 2: luu h so k ton ( Nn trng ch mu xanh l).
+ Lin 3: luu h so Chp hnh vin ( Nn trng ch mu tm ).
+ Lin 4: giao cho duong su (Nn trng ch mu d ).
Bn tri trn cng ca Bin lai in tn Cuc Thi hnh n dn su tinh, bn phi in k hiu, dnh s
th tu lin tuc theo bng ch ci ting Vit, mi s ry l 200quyn bt du bng 2 ch ci ting
Vit, tip d l nm in v sau cng l s bin lai (u km theo).
VD: Bin lai bt du t s 1 : AA/2010/00001
II. PHT HNH , QUN L BIN LAI
iu 7: Truc khi dua cc loai Bin lai ra s dung, Cuc Thi hnh n dn su c trch nhim thng
bo pht hnh bng vn bn gi Tng cuc Thi hnh n dn su.
Ring di vi Bin lai thu tin np ngn sch nh nuc ( u s C30-THA) c thm thng bo
pht hnh ring, gi Cuc Thu v Chi cuc Thu cc huyn.
iu 8: Tt c cc loai Bin lai thu tin thi hnh n truc khi cp pht du phi lm th tuc nhp
kho v vo s theo di tnh hnh Bin lai (mu s S01). Khi cp phi lm dy d th tuc cp pht
mi duoc xut kho.
Chp hnh vin hoc cng chc duoc giao nhim vu s dung Bin lai d thu tin Thi hnh n
(sau dy gi tt l ngui s dung Bin lai) khi lnh Bin lai phi kim dm tng lin, tng s, tng
quyn, tng loai khng duoc dm theo b v phi c s lnh v thanh ton Bin lai.
Nhng loai Bin lai d nhp kho nhung chua c thng bo pht hnh th chua duoc php s
dung.
iu 9: Cc loai Bin lai thu tin Thi hnh n truc khi s dung phi dng du ca co quan duoc
giao nhim vu truc tip thu (du dng pha trn bn tri Bin lai thu tin Thi hnh n ) v phi
s dung theo dng chc nng ca tng loai.
iu 10: Cc loai Bin lai khi cp cho ngui s dung Bin lai mi ln cp khng qu 2 quyn
bin lai cng loai (khng qu 100 s), khng duoc lnh h Bin lai. Truc khi lnh Bin lai mi, th
ngui s dung phi thanh quyt ton ton b Bin lai d lnh theo mu s S02, np lai quyn
Bin lai d dng ht cho cn b qun l Bin lai, truc khi np lai phi kim tra di chiu gia s
k ton v tng s Bin lai d s dung, sau d s np cho Cuc Thi hnh n d dua vo luu tr.
Bin lai Thu tin tam ng n ph mu s C29-THA d tai vn phng co quan Thi hnh n v giao
cho cn b thu, khng cp cho Chp hnh vin.
III. S DNG BIN LAI
iu 11: Khi s dung Bin lai ngui s dung Bin lai phi thuc hin theo dng quy djnh sau:
- Phi s dung dng chc nng ca tng loai Bin lai v phi ghi dy d, r rng cc ni dung d
in sn, ghi r h, tn, ch k ngui thu tin, khng duoc ty xo, lm nho, nhu nt. T bin lai
nu bj hng phi gach cho khng duoc x ri m phi luu d 4 lin quyn d thanh ton .
- Bin lai thu phi dng t s nh dn s ln, phi dng ht quyn mi dng sang quyn khc.
- Khi vit Bin lai thu tin phi vit truc mt ngui np tin v dt giy than lt dui d khi vit
mt ln in sang cc lin c ni dung nhu nhau.
iu 12: Cc loai Bin lai khng cn gi trj s dung do bj hu hng.... (k c cc loai Bin lai bj
mt d thu hi lai duoc) khi thanh hu phi thnh lp Hi dng thanh hu.
Thnh phn Hi dng gm c: Th trung don vj, K ton nghip vu Thi hnh n, Th kho ca
co quan.
IV. BO CO THANH QUYT TON BIN LAI
iu 13: Ngui s dung Bin lai thu tin Thi hnh n dn su phi chp hnh thanh ton Bin lai
theo dng ljch d quy djnh ca tng don vj.
iu 14: Ngui s dung bin lai truc tip hng thng phi c bo co v tnh hnh s dung bin
lai theo mu s B01 km theo phu luc 1v phu luc 2.
Chi cuc Thi hnh n dn su, Vn phng Cuc Thi hnh n dn su c trch nhim tng hop tnh
hnh s dung Bin lai ca ton don vj mnh gi Cuc Thi hnh n dn su vo ngy 10 thng du
qu sau theo mu s B02, ring di vi Bin lai thu tin np ngn sch nh nuc thuc hin theo
quy djnh ca co quan Thu cng cp theo mu s B03.
Ngy 31/12 phi thuc hin quyt ton s bin lai d s dung v chuyn s tn sang nm sau
( u s BTH01).
Cuc Thi hnh n dn su tng hop tnh hnh s dung Bin lai theo mu s B02 gi Tng cuc Thi
hnh n dn su vo ngy 25 thng 1 ca nm sau.
iu 15: Chng t s sch, bo co k ton Bin lai bao gm:
- S theo di n chi (mu s S01): Dng d theo di tnh hnh cp pht Bin lai ca Cuc Thi hnh
n dn su cho Vn phng Cuc v Chi cuc Thi hnh n dn su, ca Vn phng Cuc v Chi cuc
Thi hnh n dn su cho ngui truc tip s dung.
- S lnh v thanh ton Bin lai (mu s S02): Dng cho Vn phng Cuc v cc Chi cuc Thi hnh
n dn su theo di tnh hnh nhn v s dung bin lai ca ngui truc tip s dung.
- S tng hop theo di tnh hnh s dung Bin lai (mu s S03): Dng d theo di tnh hnh s
dung Bin lai ton don vj.
- Bo co thanh ton Bin lai( mu s B01): Dng d cho ngui truc tip s dung Bin lai thanh
ton theo quy djnh, bo co ny km theo phu luc 1 v phu luc 2.
- Bo co thanh ton Bin lai (mu s B02): Dng cho Chi cuc Thi hnh n dn su bo co Cuc
Thi hnh n dn su, Cuc Thi hnh n dn su tng hop cc don vj truc thuc v bo co Tng
cuc Thi hnh n dn su.
- Bo thanh ton Bin lai (mu s B03): Dng d thanh ton Bin lai vi co quan Thu cng cp.
- Bo co mt Bin lai (mu s B04): Dng d bo co vic lm mt Bin lai.
- Bng tng hop kim k Bin lai (mu s BTH01): Dng d tng hop kt qu kim k Bin lai
hng nm ca tng don vj.
- Bo co tng hop kim k Bin lai mu s BTH 02: Dng d tng hop kim k Bin lai hng
nm di vi tt c cc don vj.
V. LUU TR BIN LAI
iu 16: Cuc thi hnh n dn su, Chi cuc Thi hnh n dn su phi b tr noi d Bin lai, Bin lai
phi sp xp ngn np th tu tng loai, tng k hiu, phi lp th kho d thun loi cho vic bo
qun, cp pht, kim tra v theo di qun l.
Th kho ca co quan Thi hnh n dng thi l th kho n chi .
iu 17: Ti liu k ton Bin lai phi duoc luu tr v bo qun theo dng quy djnh. Thi han
luu tr bo co, chng t k ton Bin lai, lin luu ca bin lai l 5 nm, qu thi han luu tr
trn, co quan Thi hnh n s dung bin lai tin hnh lit k danh muc cn thanh hu, th tuc
thanh hu thuc hin theo diu 12 Quy djnh ny.
Chuong III
X L VI PHAM
iu 18: T chc, c nhn duoc giao qun l, s dung bin lai nu lm mt s bj phat tin theo
quy djnh tai Nghj djnh s 185/2004/N-CP ngy 04/11/2004 ca Chnh ph v vic x phat vi
pham hnh chnh trong lnh vuc k ton.
iu 19: C nhn, t chc lm mt Bin lai phi du phi thuc hin thng bo mt (mu s B04)
v bo co tung trnh cho don vj.
Chuong IV
T CHC THC HIN
iu 20: T chc thuc hin
1. Tng cuc Thi hnh n dn su:
Tng hop nhu cu in Bin lai ca cc Cuc Thi hnh n dn su trong ton ngnh Thi hnh n dn
su, lp du ton cp kinh ph in Bin lai.
Tng hop tnh hnh s dung Bin lai thu tin Thi hnh n trong ton ngnh.
2. Cuc Thi hnh n dn su:
- Tng hop nhu cu v lp k hoach in bin lai hng nm ca don vj mnh v cc don vj truc
thuc gi Tng cuc Thi hnh n dn su theo quy djnh.
- Thuc hin qun l in, pht hnh v cp pht cc lai bin lai cho don vj mnh v cc don vj truc
thuc, theo di tnh hnh s dung, thanh quyt ton cc loai bin lai thu tin thi hnh n.
- Thuc hin kim k v tng hop kt qu kim k bin lai ca cc don vj truc thuc, gi Tng cuc
Thi hnh n dn su theo mu s BTH01, BTH02.
3. Chi cuc Thi hnh n dn su
- Bo co Cuc Thi hnh n dn su nhu cu s dung bin lai v tnh hnh s dung, thanh quyt
ton cc loai bin lai thu tin thi hnh n.
- Thuc hin qun l, cp pht, s dung, thanh quyt ton cc loai bin lai thu tin thi hnh n
theo dng quy djnh.
4.Nhim vu ca cn b qun l Bin lai :
- dy d cc loai s sch k ton Bin lai, phn nh dy d, kjp thi chnh xc tnh hnh
nhp, xut, tn tht, s dung Bin lai ca don vj.
- jnh ky vo 30/6 v 31/12 hng nm phi hop vi th kho n chi t chc kim k kho n chi.
5.Ngui s dung Bin lai
- Thuc hin vic nhn, s dung, thanh quyt ton Bin lai theo dng quy trnh hung dn trn
iu 21: Trong qu trnh thuc hin nu c kh khn, vung mc, d nghj cc co quan Thi hnh
n dn su kjp thi phn nh v Tng cuc Thi hnh n dn su d sa di, b sung cho ph hop.
FILE UQC NH KM THEO VN BN
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