B TI CHNH

'

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

S: 185/2015/TT-BTC

H Ni, ngy 17 thng 11 nm 2015

THNG T
Hng dn ng k, cp v s dng m s n v c quan h vi ngn sch

Cn c Lut Ngn sch Nh nc s 01/2002/QH11 ngy 16/12/2002;

Cn c Lut Xy dng s 50/2014/QH13 ngy 18/6/2014;
Cn c Lut u t cng s 49/2014/QH13 ngy 18/6/2014;
Cn c Lut K ton s 03/2003/QH11 ngy 7/6/2003;
Cn c Lut Giao dch in t s 51/2005/QH11 ngy 29/11/2005;
Cn c Lut Cng ngh thng tin s 67/2006/QH11 ngy 29/6/2006;
Cn c Ngh nh s 60/2003/N-CP ngy 06/6/2003 ca Chnh ph quy
nh chi tit v hng dn thi hnh Lut Ngn sch Nh nc;
Cn c Ngh nh s 26/2007/N-CP ngy 5/02/2007 ca Chnh ph quy
nh chi tit thi hnh Lut giao dch in t v ch k s v dch v chng thc
ch k s;
Cn c Ngh nh s 27/2007/N-CP ngy 23/02/2007 ca Chnh ph quy
nh v giao dch in t trong hot ng ti chnh;
Cn c Ngh nh s 106/2011/N-CP ngy 23/11/2011 ca Chnh ph
sa i, b sung mt s iu ca Ngh nh s 26/2007/N-CP ngy
15/02/2007;
Cn c Ngh nh s 170/2013/N-CP ngy 13/11/2013 ca Chnh ph
sa i, b sung mt s iu ca Ngh nh s 26/2007/N-CP ngy 15/02/2007
ca Chnh ph quy nh chi tit thi hnh Lut Giao dch in t v ch k s v
dch v chng thc ch k so v Ngh nh s 106/2011/N-CP ngy
23/11/2011 ca Chnh ph sa i, b sung mt s iu ca Ngh nh s
26/2007/N-CP ngy 15/02/2007;
Cn c Ngh nh s 215/2013/N-CP ngy 23/12/2013 ca Chnh ph
quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;
Theo ngh ca Cc trng Cc Tin hc v Thng k ti chnh,

B trg B Ti chnh ban hnh Thng t hng dn ng k, cp v s

dng m s n v c quan h vi ngn sch.
Chng I
QUY NH CHUNG
iu 1. Pham vi iu chnh
1. Thng t ny quy nh chi tit v h s, trnh t, th tc ng k m s
n v c quan h vi ngn sch (sau y gi chung l m s VQHNS); thay
i thng tin ng k m s VQHNS; qun l, s dng m s VQHNS;
nhim v, quyn hn ca cc c quan, n v ng k, cp, qun l v s dng
m s VQHNS.
2. Thng t ny khng p dng cho vic ng k m s VQHNS cho n
v d ton, n v s dng ngn sch nh nc, cc d n u t l b mt quc
gia; cc on v, d n u t thuc khi quc phng, an ninh.
iu 2. i tig p dng
Thng t ny p dng i vi cc i tng sau:
1. Cc c quan Nh nc, t chc chnh tr v cc t chc chnh tr - x hi.
2. Cc t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi
- ngh nghip c ngn sch Nh nc h tr theo nhim v Nh nc giao.
3. Cc n v s nghip cng lp.
4. Cc n v khc c quan h vi ngn sch.
5. C quan Ti chnh.
6. C quan Kho bc Nh nc.
iu 3. Gii thch thut ng
Trong Thng t ny, cc t ng di y c hiu nh sau:
1. n v c quan h vi ngn sch bao gm: n v d ton cc cp, n
v s dng ngn sch Nh nc, cc n v khc c quan h vi ngn sch; d
n u t thuc cp ngn sch Trung ng v cc cp ngn sch tnh, huyn, x.
2. n v d ton cp I l n v d ton ngn sch c Th tng Chnh
ph hoc y ban nhn dn giao d ton ngn sch.
3. n v d ton ngn sch l c quan, t chc, n v c cp c thm
quyn giao d ton ngn sch.

4. n v s dng ngn sch l n v d ton ngn sch c giao trc

tip qun l, s dng ngn sch.
5. Cc n v khc c quan h vi ngn sch, gm:
a) Cc Qu ti chnh Nh nc ngoi ngn sch;
b) Ban qun l d n u t c giao qun l d n u t c t cch
php nhn, c php ng k v s dng ti khon ti Kho bc Nh nc ghi
trong Quyt nh thnh lp hoc vn bn ca c quan Nh nc c thm quyn;
c) Cc n v c h tr ngn sch chi u t;
d) Cc n v, t chc c c quan Nh nc c thm quyn cho php thu
cc khon thu ngn sch theo quy nh;
) Cc n v, t chc khc c ng k v s dng m s VQHNS theo
quy nh ca c quan Nh nc c thm quyn.
6. D n u t (sau y gi chung l d n) l cc d n nm trong k
hoch vn u t thuc ngun vn ngn sch Nh nc, vn Tri phiu Chnh
ph, vn i ng cho cc d n h tr pht trin chnh thc (ODA) c Nh
nc giao hng nm. Ke hoch vn u t bao gm vn chun b u t, vn
thc hin u t.
7. Bn sao hp l cc giy t trong h s ng k m s VQHNS l bn
sao c cp t s gc hoc bn sao c chng thc t bn chnh bi c quan,
t chc c thm quyn hoc bn sao c i chiu vi bn chnh hoc bn
chp (photocopy) c k tn, ng du xc nhn ca n v ng k m s.
8. Phn mm cp m s VQHNS l phn mm nghip v chuyn mn v
ng k v cp m s VQHNS do B Ti chnh ch tr xy dng v vn hnh
gi, nhn, lu tr, hin th hoc thc hin cc nghip v khc i vi d liu
phc v cng tc ng k m s VQHNS.

9. Dch v cng trc tuyn ng k m s VQHNS (Dch v cng trc

tuyn) l dch v hnh chnh cng ca B Ti chnh, S Ti chnh cc tnh,
thnh ph c cung cp cho cc n v c quan h vi ngn sch trn mi
trng mng t chc thc hin ng k m s VQHNS trc tuyn; thng
bo cp Giy chng nhn m s VQHNS in t; truy cp tra cu thng tin h
s ng k m s VQHNS v cc ni dung khc phc v cng tc ng k v
cp m s VQHNS.
10. H s ng k m s VQHNS trc tuyn l h s ng k m s

VQHNS c np qua Dch v cng trc tuyn ng k m s VQHNS, bao

gm cc giy t theo quy nh nh h s bng bn giy v c chuyn sang
dng vn bn in t.
11. Thng ip d liu l thng tin c to ra, c gi i, c nhn v
c lu tr bng phng tin in t.
12. Vn bn in t l vn bn c th hin di dng thng ip d liu.
13. Ti khon ng k m s VQHNS l ti khon c to bi Dch v
cng trc tuyn ng k m s VQHNS khi ngi i din n v thc hin
ng k m s VQHNS qua Dch v cng trc tuyn.
iu 4. Quy nh v cp v s dng m s n v c quan h vi ngn
sch
1. Cc n v d ton, n v s dng ngn sch Nh nc, cc n v khc
c quan h vi ngn sch, cc ch u t hoc Ban qun l d n (sau y gi
chung l ch u t) c d n u t phi thc hin k khai, ng k vi C
quan Ti chnh c cp m s VQHNS.
Cc n v thuc cp ngn sch Trung ng np h s ng k m s
VQHNS v B Ti chnh (Cc Tin hc v Thng k ti chnh). Cc n v
thuc ngn sch a phng (ngn sch cp tnh, cp huyn, cp x) np h s
ng k m s VQHNS v S Ti chnh tnh, thnh ph trc thuc Trung
ng ni n v ng tr s chnh.
2. B Ti chnh (Cc Tin hc v Thng k ti chnh) c trch nhim cp m
s VQHNS cho cc n v thuc cp ngn sch Trung ng.
3. S Ti chnh tnh, thnh ph trc thuc Trung ng c trch nhim cp
m s VQHNS cho cc n v thuc ngn sch a phng (ngn sch cp
tnh, cp huyn, cp x).
4. Mi n v c quan h vi ngn sch ch c cp mt m s duy nht
trong sut qu trnh hot ng t khi thnh lp cho n khi chm dt hot ng.
M s VQHNS c cp s khng c s dng li cp cho n v c
quan h vi ngn sch khc.

5. M s VQHNS cp cho n v khi chuyn i loi hnh n v (tr

cc n v c chuyn i loi hnh n v t loi hnh cc on v khc c
quan h vi ngn sch thnh cc n v d ton, n v s dng ngn sch nh
nc v ngc li), d n u t chuyn i ch u t s c gi nguyn.
4

6. n v, t chc, d n u t khi chm dt hot ng th m s

VQHNS ht hiu lc v khng c s dng li.
7. S dng m s n v c quan h vi ngn sch
a) Cc n v c quan h vi ngn sch s dng m s VQHNS c
cp cho cc hot ng giao dch v ngn sch t khu lp d ton, tng hp v
phn b d ton, chp hnh v quyt ton ngn sch. Cc n v c quan h vi
ngn sch phi ghi m s VQHNS trn giy t giao dch, s sch k ton, ha
n chng t, bo co lin quan ti vic s dng ngn sch Nh nc;
b) C quan Ti chnh cc cp c trch nhim s dng m s VQHNS
qun l vic lp d ton chi tiu ngn sch Nh nc, tng hp v phn b d
ton, chp hnh v quyt ton ngn sch Nh nc:
- Cc chng t giao dch lin quan ti vic s dng ngn sch Nh nc
phi c b sung phn m s VQHNS;
- C quan Ti chnh, Kho bc cc cp chu trch nhim cp nht m s
VQHNS vo h thng kim sot, thanh ton v chi tr ngn sch Nh nc.
Thng nht vic trao i, s dng thng tin v ngn sch Nh nc trong ton
ngnh Ti chnh;
c) Cc B, c quan ngang B, c quan khc thuc Trung ng (sau y gi
chung l c quan Trung ng) v cc tnh, thnh ph trc thuc Trung ng
(sau y gi chung l a phng) c trch nhim cp nht m s VQHNS v
thng tin v cc n v c quan h vi ngn sch thuc phm vi qun l vo h
thng thng tin d liu lin quan ca B, c quan Trung ng v a phng.
Tng bc thc hin thng nht vic trao i, tch hp thng tin v ngn sch
Nh nc gia cc B, c quan Trung ng, a phng trong c nc.
iu 5. M s n v c quan h vi ngn sch
1. M s VQHNS l mt dy s c quy nh theo mt nguyn tc
thng nht cp cho tng n v c quan h vi ngn sch. M s VQHNS
c s dng nhn din tng n v d ton, n v s dng ngn sch Nh
nc, n v khc c quan h vi ngn sch v cc d n u t, km theo cc
ch tiu qun l ca n v, d n u t v c qun l thng nht trn phm
vi ton quc nhm phc v cng tc qun l ngn sch Nh nc.
2. Cu trc ca m s VQHNS gm 2 phn, phn nh danh v ch tiu
qun l. Phn nh danh l cc thng tin mang tnh duy nht, ch tiu qun l l
5

cc thng tin lin quan n n v d ton, n v s dng ngn sch, n v

khc c quan h vi ngn sch, d n u t. Mi quan h gia phn nh danh
v ch tiu qun l l t mt nh danh duy nht lun tm c y cc ch
tiu qun l.
3. Phn nh danh ca m s VQHNS gm 7 k t c b tr nh sau:
N X,X2X3X4X5X6
Trong :
- N l k t phn bit m s, quy nh:
+ N = 1, 2 dng cp cho n v d ton cc cp, n v s dng ngn
sch Nh nc;
+ N = 3 dng cp cho n v khc c quan h vi ngn sch;
+ N = 7, 8 dng cp cho cc d n u t;
- XiX2X3X4X5X6 l s th t ca cc n v c quan h vi ngn sch.
4. Ch tiu qun l
a) Ch tiu qun l i vi n v d ton, n v s dng ngn sch, n v
khc c quan h vi ngn sch gm: tn n v, loi hnh n v, chng ngn
sch, cp d ton, n v cp trn qun l trc tip, vn bn thnh lp n v, a
ch n v, thng tin v ngi i din n v ng k m s VQHNS;
b) Ch tiu qun l i vi d n u t gm: tn d n u t, nhm d n
u t, hnh thc d n, hnh thc qun l d n, d n cp trn (nu c), ch
u t, ban qun l d n (nu c), c quan ch qun cp trn, quyt nh u t
hoc vn bn thng bo ph duyt ch trng u t d n (i vi d n trong
giai on chun b u t), tng mc u t, ngun vn u t, a im thc
hin d n, ngnh kinh t.
iu 6. Giy chng nhn m s n v c quan h vi ngn sch in
t
1. Giy chng nhn m s VQHNS in t c C quan Ti chnh cp
thng bo m s VQHNS thng qua Dch v cng trc tuyn.
2. Giy chng nhn m s VQHNS in t c lu di dng d liu
in t trong Phn mm cp m s VQHNS v c cp nht y theo ni
dung trong h s ng k m s VQHNS ca n v.
6

3. Trn mi Giy chng nhn m s VQHNS in t c gn mt m

vch thc hin kim tra, xc nh m s do C quan Ti chnh cp ra.
4. Cc on v ng k m s VQHNS thc hin nhn Giy chng nhn
m s VQHNS in t trn h thng Dch v cng trc tuyn in ra v tin
hnh cc giao dch v ngn sch Nh nc.
5. Mau Giy chng nhn m s VQHNS in t dng cp cho n v d
ton, n v s dng ngn sch, cc n v khc c quan h vi ngn sch theo
mu s 05A-MSNS-BTC ti Ph lc km theo Thng t ny; Mu Giy chng
nhn m s VQHNS in t dng cp cho d n u t theo mu s 05BMSNS-BTC ti Ph lc km theo Thng t ny.
iu 7. S lng h s, phng thc ng k m s n v quan h
ngn sch
1. n v ng k m s VQHNS ch np 01 b h s khi thc hin th
tc ng k m s VQHNS.
2. H s ng k m s VQHNS c np cho C quan Ti chnh ni
cp m s theo mt trong ba phng thc sau:
a) Np h s trc tip;
b) Np h s qua ng bu chnh;
c) Np h s qua Dch v cng trc tuyn ng k m s VQHNS.
Chng II
H S, TRNH T, TH TC NG K M S N V C QUAN
H VI NGN SCH QUA PHNG THC Np TRC TIP HOC
QUA NG BU CHNH
iu 8. H s ng k m s n v c quan h vi ngn sch
1. H s ng k m s VQHNS cho cc n v d ton, n v s dng
ngn sch Nh nc, gm:
a) T khai ng k m s VQHNS dng cho n v d ton, n v s
dng ngn sch Nh nc, n v khc c quan h vi ngn sch theo mu s
01-MSNS-BTC ti Ph lc km theo Thng t ny;
b) Bng thng k n v ngh cp m s VQHNS (dng cho n v s
dng ngn sch, on v d ton) theo mu s 07-MSNS-BTC ti Ph lc km
7

theo Thng t ny c xc nhn thng tin bi c quan ch qun hoc bn sao

hp l vn bn thnh lp n v.
2. H s ng k m s VQHNS cho cc n v khc c quan h vi
ngn sch, gm:
a) T khai ng k m s VQHNS dng cho n v d ton, n v s
dng ngn sch Nh nc, n v khc c quan h vi ngn sch theo mu s
01-MSNS-BTC ti Ph lc km theo Thng t ny;
b) Bn sao hp l cc giy t sau y:
- Vn bn thnh lp n v;
- Cc vn bn ca c quan Nh nc c thm quyn giao nhim v, kinh
ph cho n v.
3. H s ng k m s VQHNS cho d n u t ti giai on chun b
u t, gm:
a) T khai ng k m s VQHNS dng cho cc d n u t giai on
chun b u t theo mu s 02-MSNS-BTC ti Ph lc km theo Thng t ny;
b) Bn sao hp l Quyt nh hoc Vn bn thng bo ca cp c thm
quyn ph duyt ch trng u t d n.
4. H s ng k m s VQHNS cho cc d n u t ti giai on thc
hin d n, gm:
a) T khai ng k m s VQHNS dng cho cc d n u t giai on
thc hin d n theo mu s 03-MSNS-BTC ti Ph lc km theo Thng t ny;
b) Bn sao hp l mt trong cc giy t sau y:
- Quyt nh u t d n;
- Quyt nh ph duyt bo co kinh t-k thut i vi cc d n ch lp
bo co kinh t - k thut;
- Cc quyt nh iu chnh d n (nu c).
iu 9 Tip nhn, x l h s ng k m s n v c quan h vi
ngn sch
1. Khi tip nhn h s ng k m s VQHNS, C quan Ti chnh thc
hin kim tra tnh hp l ca h s.
Nu h s ng k m s VQHNS y , hp l th lp Giy bin nhn

h s ng k m s VQHNS theo Mu s 09-MSNS-BTC ti Ph lc km

theo Thng t ny gi ngi np h s.
Nu h s hp l nhng khng y , C quan Ti chnh vn tip nhn h
s v ngh n v b sung h s trong thi hn 10 (mi) ngy lm vic k t
ngy tip nhn h s. Nu h s khng hp l, C quan Ti chnh tr li h s
v hng dn n v hon chnh np li h s.
2. Sau khi trao Giy bin nhn h s ng k m s VQHNS, C quan
Ti chnh thc hin nhp y , chnh xc thng tin trong h s ng k m s
VQHNS v s ha cc vn bn trong h s ng k m s VQHNS vo Phn
mm cp m s VQHNS.
3. Mi n v sau khi hon thnh np h s ng k m s VQHNS s
c C quan Ti chnh cp mt Ti khon ng nhp trn h thng Dch v
cng trc tuyn tra cu thng tin v tnh trng tip nhn, x l h s, kt qu
cp m s VQHNS. Ti khon ng nhp c gi t ng qua a ch email
v tin nhn in thoi di ng ca ngi i din n v np h s ng k m
s VQHNS
4. Trng hp n v ng k m s VQHNS khng c h thng mng
nhn kt qu cp Giy chng nhn m s VQHNS in t, C quan Ti
chnh c trch nhim h tr in Giy chng nhn m s VQHNS in t gi
n v ti ni tip nhn h s hoc gi qua ng bu chnh cho n v.
iu 10. Thi hn cp v gi thng bo cp Giy chng nhn m s
n v c quan h vi ngn sch in t
1. Thi hn C quan Ti chnh cp m s VHQNS v gi thng bo cp
Giy chng nhn m s VQHNS in t cho n v l 03 (ba) ngy lm vic
k t ngy nhn c h s y , hp l.
2. Thi gian cp li Giy chng nhn m s VQHNS in t
Khi cc ch tiu thng tin ng k m s VQHNS thay i lm thay i
cc ch tiu trong Giy chng nhn m s VQHNS in t c cp, n v
phi thc hin cc th tc theo hng dn ti iu 11 ca Thng t ny C
quan Ti chnh cp li Giy chng nhn m s VQHNS in t. Thi gian
xem xt, gii quyt cp li Giy chng nhn m s VQHNS in t l 03 (ba)
ngy lm vic k t ngy C quan Ti chnh nhn c h s ng k m s y
, hp l.
9

iu 11. ng k thay i thng tin v m s n v c quan h vi

ngn sch
1. Trng hp n v c quan h vi ngn sch nu c thay i cc ch tiu
ng k m s VQHNS nh tn n v, tn d n, tn ch u t, a ch n
v, a ch ch u t, tn c quan ch qun cp trn th n v gi Thng bo
n C quan Ti chnh ni cp m s VQHNS. Ni dung Thng bo thc
hin theo Mau s 06-MSNS-BTC ti Ph lc km theo Thng t ny.
2. Phng thc gi Thng bo iu chnh thng tin m s VQHNS thc
hin theo quy nh ti khon 2 iu 7 ca Thng t ny.
3. Khi nhn Thng bo ca n v, C quan Ti chnh lp v gi Giy bin
nhn h s ng k m s VQHNS theo Mau s 09-MSNS-BTC ti Ph lc
km theo Thng t ny gi ngi np h s v thc hin cp li Giy chng
nhn m s VQHNS in t cho n v vi m s c gi nguyn nh cp
trc y, thng tin ng k m s c cp nht theo Thng bo ca n v.
iu 12. ng k thng tin chuyn giai on d n u t
l Cc d n u t chuyn t giai on chun b u t sang giai on
thc hin d n: sau khi c quyt nh ca cp c thm quyn ph duyt d n
u t, ch u t lp h s ng k b sung thng tin chuyn giai on d n
u t gi C quan Ti chnh ni cp m s VQHNS.
2. H s ng k b sung thng tin chuyn giai on d n u t, gm:
a) Thng bo chuyn giai on d n u t theo mu s 04-MSNS-BTC
ti Ph lc km theo Thng t ny;
b) Bn sao hp l mt trong cc giy t sau y:
- Quyt nh u t d n;
- Quyt nh ph duyt bo co kinh t-k thut i vi cc d n ch lp
bo co kinh t - k thut;
- Cc quyt nh iu chnh d n (nu c).
3. M s VQHNS ch cp cho tng giai on ca d n u t (giai on
chun b u t, giai on thc hin d n) trong trng hp cc giai on ca
d n c quyt nh l d n c lp. Vi nhng d n khng tch ring cc
giai on ca d n thnh d n c lp hoc nhng d n cc giai on chun
b u t v giai on thc hin d n cng thc hin trong mt nm k hoch
10

v c b tr thc hin vn chun b u t cng ng thi vi vn thc hin

d n th ch cp mt m s chung cho tt c giai on ca d n u t.
4. Trng hp tn ca d n hoc tn ch u t ca d n c s thay i
trong giai on thc hin d n th m s cp cho d n giai on chun b
u t khng thay i, C quan Ti chnh ni cp m cp nht li tn d n hoc
tn ch u t theo h s ng k b sung thng tin chuyn giai on d n u
t v cp li Giy chng nhn m s VQHNS in t. Trng hp tn d n,
tn ch u t vn gi nguyn nh giai on chun b u t th Giy chng
nhn m s VQHNS in t vn gi nguyn, thng tin trong h s ng k b
sung thng tin chuyn giai on d n u t c C quan Ti chnh ni cp
m cp nht trong Phn mm cp m s VQHNS.
iu 13. ng m s n v c quan h vi ngn sch
1. ng m s VQHNS l vic C quan Ti chnh xc nh m s
VQHNS khng cn gi tr s dng. M s VQHNS ng khi n v d ton,
n v s dng ngn sch Nh nc c cc quyt nh chm dt hot ng hoc
chm dt vai tr l n v d ton; cc n v c chuyn i loi hnh hot
ng t loi hnh cc n v khc c quan h vi ngn sch (N=3) thnh cc n
v d ton, n v s dng ngn sch Nh nc (N=l, 2) v ngc li; cc d n
u t c ch u t thc hin xong vic hon thnh d n v quyt ton kinh
ph d n u t. M s VQHNS ng th Giy chng nhn m s
VQHNS in t s khng cn hiu lc.
2. Vo ngy u thng hai (02) hng nm C quan Kho bc Nh nc tin
hnh r sot, tng hp danh sch cc n v c cp m s VQHNS v m
ti khon ti Kho bc Nh nc nhng khng c d ton kinh ph, khng tin
hnh giao dch ti Kho bc Nh nc trong 02 nm lin tip, cc ti khon ca
n v s dng ngn sch, d n u t tt ton ti khon, ng ti khon
theo Bng thng k cc n v c quan h vi ngn sch ngng hot ng (mu
s 08-MSNS-BTC) ti Ph lc km theo Thng t ny gi cho C quan Ti
chnh ng cp, C quan Ti chnh ng cp r sot v thc hin ng m s
VQHNS, ng thi thng bo cng khai trn Dch v cng trc tuyn danh
mc cc m s ng.
3. Khi m s VQHNS ng nhng cn phi m li do yu cu ca
kim ton, thanh tra th Kho bc Nh nc c vn bn gi C quan Ti chnh
ng cp m li m s VQHNS cp.
11

iu 14 X l cp m s n v c quan h vi ngn sch do chia tch,

sp nhp n v
1. i vi trng hp chia tch n v
a) i vi n v b chia tch
Trng hp sau khi chia tch, n v b chia tch c pht sinh thay i
thng tin ng k m s VQHNS, n v phi thc hin th tc thay i thng
tin ng k m s VQHNS theo quy nh ti iu 11 ca Thng t ny. n
v b chia tch vn s dng m s VQHNS cp;
b) i vi n v c chia tch
n v c chia tch phi thc hin th tc ng k m s VQHNS vi
C quan Ti chnh khi c vn bn thnh lp n v v c cp mi m s
VQHNS. H s, trnh t, th tc thc hin theo quy nh ti Thng t ny v
ng k mi m s VQHNS.
2. Sp nhp n v
a) i vi n v nhn sp nhp
Sau khi sp nhp, on v nhn sp nhp c pht sinh thay i thng tin
ng k m s VQHNS, n v phi thc hin th tc thay i thng tin ng
k m s VQHNS theo quy nh ti iu 11 Thng t ny. n v nhn sp
nhp vn s dng m s VQHNS cp;
b) i vi cc n v b sp nhp
M s VQHNS ca n v b sp nhp s ht hiu lc, C quan Ti chnh
thc hin ng m s VQHNS theo quy nh ti iu 13 ca Thng t ny.
iu 15. Hng dn mt s trng hp c th
1. Cp m s VQHNS cho n v l n v d ton ng thi l n v s
dng ngn sch (n v chi tiu ngn sch trc tip) v khng c n v s dng
ngn sch trc thuc (cp di)
a) Trng hp n v l n v d ton ng thi l n v s dng ngn
sch v khng c n v cp di trc thuc th C quan Ti chnh ch cp 01
m s VQHNS cho n v va l on v d ton va l n v s dng ngn
sch s dng chung cho 02 mc ch: (i) m s VQHNS dng nhn phn
b d ton t cp trn; (ii) m s VQHNS dng giao dch rt d ton ti
Kho bc Nh nc;

b) Khi c pht sinh n v s dng ngn sch trc thuc, n v thc hin
ng k vi C quan Ti chnh c cp thm m s VQHNS mi. M s
mi c s dng lm m n v d ton (dng nhn v phn b d ton) v
m s VQHNS cp c s dng lm m s n v s dng ngn sch (m
dng giao dch rt d ton ngn sch ti Kho bc Nh nc) theo quy nh ti
khon 2 iu ny.
2. Cp m s VQHNS cho on v va l n v d ton ng thi l n
v s dng ngn sch (n v chi tiu ngn sch trc tip) v c n v s dng
ngn sch trc thuc (cp di)
Trng hp mt n v l n v d ton ng thi l n v s dng ngn
sch v c n v s dng ngn sch trc thuc th C quan Ti chnh cp 01 m
s VQHNS lm m n v d ton nhn v phn b d ton c tn l tn
ca n v; ng thi cp thm 01 m s VQHNS l m n v s dng ngn
sch (m dng giao dch rt d ton ti Kho bc Nh nc) c tn ca m s
c b sung cm t "Vn phng" hoc "C quan" trc tn n v.
3. Cp m s VQHNS cho trng hp cp pht ngn sch bng lnh chi tin
a) Trng hp cp pht ngn sch bng lnh chi tin, C quan Ti chnh
cp pht ngn sch ghi chung, khng c tn ch danh on v
- i vi cp ngn sch Trung ng, B Ti chnh (Cc Tin hc v Thng
k ti chnh) cp 01 m s VQHNS l 1079715 lm m dng chung khi
hch ton giao dch bng lnh chi tin m khng cn theo di thng xuyn
(thc hin theo di c th qua chng t ti C quan Kho bc);
- i vi cp ngn sch a phng, S Ti chnh cc tnh, thnh ph trc
thuc Trung ng, tu theo yu cu ca cng tc qun l ngn sch c th cp
01 m s VQHNS theo di chung trn a bn cho cc n v khng c
quan h thng xuyn vi ngn sch c hng ngn sch cp bng lnh chi
tin, sau thng bo m s bng vn bn cho C quan Kho bc Nh nc cng
cp thc hin vic thanh ton bng lnh chi cho n v. Cch t tn cho n
v thng nht nh sau: "Cc n v khc qun, huyn..., tnh, thnh ph...";
b) Trng hp giao cp pht ngn sch bng lnh chi tin m C quan Ti
chnh ghi tn ch danh n v
- i vi cp ngn sch Trung ng, cn c vo vn bn ngh ca C
quan Ti chnh cp pht ngn sch bng lnh chi, B Ti chnh (Cc Tin hc v
Thng k ti chnh) thc hin cp m s VQHNS vi u N=3 cho cc n v
13

th hng s dng trong vic nhp chng t bng lnh chi tin. Trng hp
ny n v th hng s khng c cp Giy chng nhn m s VQHNS
in t;
- i vi ngn sch a phng (ngn sch cp tnh, cp huyn, cp x),
cn c vo vn bn ngh ca C quan Ti chnh cp pht ngn sch bng lnh
chi tin, S Ti chnh tnh, thnh ph trc thuc Trung ng thc hin cp m
s VQHNS u N=3 cho cc n v th hng ngn sch s dng trong
vic nhp chng t bng lnh chi tin v thng bo m s bng vn bn cho n
v th hng ngn sch, Kho bc Nh nc ni giao dch thc hin vic
thanh ton bng lnh chi cho n v th hng. i vi cc n v thuc cp
ngn sch Trung ng ng trn a bn c ngn sch a phng h tr kinh
ph bng lnh chi tin, nu n v c m s VQHNS th s dng m hin
c, nu n v cha c m s VQHNS th s' Ti chnh cp m s VQHNS
vi u N=3 v thng bo m s bng vn bn cho n v th hng ngn sch,
Kho bc Nh nc ni giao dch. Trng hp ny n v th hng ngn sch
s khng c cp Giy chng nhn m s VQHNS in t.
4. Cp m s VQHNS cho cc d n u t c ngun vn thuc nhiu
cp ngn sch
i vi d n u t c b tr ngun vn thuc nhiu cp ngn sch, th
cn c vo quyt nh u t d n do c quan ph duyt thuc cp ngn sch
no th ch u t d n tin hnh ng k m s ti C quan Ti chnh
tng ng. D n do c quan ph duyt quyt nh u t thuc cp ngn sch
Trung ng thc hin ng k m s VQHNS ti B Ti chnh (Cc Tin hc
v Thng k ti chnh), d n do c quan ph duyt quyt nh u t thuc cp
ngn sch a phng (ngn sch cp tnh, cp huyn, cp x) thc hin ng k
m s ti S Ti chnh.
5 i vi d n u t gm nhiu cc d n thnh phn (tiu d n), d n
do ng thi nhiu ch u t thc hin
Cn c vo quyt nh u t d n c ph duyt, C quan Ti chnh s
cp 01 m s VQHNS lm m s chung cho d n u .t (m s chung).
Trng hp mi d n thnh phn (tiu d n) nu c quyt nh u t ring v
c giao d ton ring cho d n thnh phn th ch u t ca d n thnh
phn thc hin ng k m s VQHNS cho d n thnh phn v c C quan
Ti chnh cp 01 m s VQHNS lm m s cho d n thnh phn.
14

6. i vi cc d n u t thuc cp ngn sch x, to iu kin thun

li cho vic ng k cp m s cc d n u t thuc cp ngn sch x, cn c
vo nhu cu qun l ngn sch ca a phng, S Ti chnh tnh, thnh ph
trc thuc Trung ng quyt nh vic cp m s VQHNS ring cho tng d
n u t hoc cp mt m s VQHNS s dng chung cho cc d n u t.
7. i vi cc a phng c nhiu d n u t, khng nh hng ti
tin ng k m s VQHNS, S Ti chnh cc tnh, thnh ph trc thuc
Trung ng c th giao cho cc Phng Ti chnh - Ke hoch s dng ng
truyn kt ni gia S Ti chnh v Phng Ti chnh K hoch trn a bn
tnh cc Phng Ti chnh - K hoch thc hin tip nhn v nhp h s ng
k m s VQHNS cho d n u t thuc ngn sch cp huyn, cp x do
Phng Ti chnh - K hoch theo di, qun l; S Ti chnh thc hin kim tra
i chiu vi h s ng k m s VQHNS c iu kin th duyt v cp
Giy chng nhn m s VQHNS in t theo quy nh.
8. Cp m s VQHNS lm M t chc ngn sch, M ngn sch ton a bn
M t chc ngn sch, M ngn sch ton a bn c thit lp theo
nguyn tc quy nh ti khon 2 iu 33 ca Thng t s 08/2013/TT-BTC
ngy 10 thng 01 nm 2013 ca B trng B Ti chnh hng dn thc hin k
ton Nh nc p dng cho H thng thng tin qun l Ngn sch v Kho bc
(TABMIS) v cc vn bn sa i b sung nu c.
Khi c pht sinh M t chc ngn sch, M ngn sch ton a bn Cc Tin
hc v Thng k ti chnh c trch nhim cp m s v to lp danh mc M t
chc ngn sch, M ngn sch ton a bn lu tr ti H thng danh mc in
t dng chung ca ngnh Ti chnh s dng trong cc h thng thng tin
qun l ca ngnh Ti chnh.
9. Cp m s VQHNS lm m c quan thu
a) Trn c s thng k danh mc cc c quan thu ngn sch, B Ti chnh
(Cc Tin hc v Thng k ti chnh) thc hin cp m s VQHNS hoc nhn
din m s VQHNS l m n v s dng ngn sch lm m c quan thu (C
quan Ti chnh, Thu, Kho bc, Hi quan cc cp v cc n v, t chc c c
quan Nh nc c thm quyn cho php thu cc khon thu ngn sch theo quy
nh) v to lp danh mc m c quan thu lu tr ti H thng danh mc in t
dng chung ca ngnh Ti chnh s dng trong cc h thng thng tin qun
l ca ngnh Ti chnh;
15

b) Trng hp c pht sinh cc c quan thu mi cha c cp m s

VQHNS lm m c quan thu, c quan thu gi vn bn ngh cp m c quan
thu v B Ti chnh (Cc Tin hc v Thng k ti chnh) thc hin cp m c
quan thu;
c) i vi y ban nhn dn x, phng, th trn trn thc t c pht sinh
cc hot ng thu nhng thc cht hot ng thu ny l u nhim thu (trn cc
chng t thu th hin cc thng tin ny), do vy khng c coi l c quan
thu, nn khng cn cp m s VQHNS hoc nhn din m s VQHNS lm
m c quan thu;
d) Trong qu trnh vn hnh cc h thng thng tin qun l ca ngnh Ti
chnh, Cc trng Cc Tin hc v Thng k ti chnh quy nh v cc ni dung
b sung, sa i danh mc m c quan thu ph hp vi yu cu qun l v quy
trnh nghip v ca ngnh Ti chnh.
Chng III
NG K M S N V C QUAN H VI NGN SCH
QUA DCH V CNG TRC TUYN
iu 16. ng k m s n v c quan h vi ngn sch trc tuyn
1. n v ng k m s VQHNS s dng Ti khon ng k m s
VQHNS ng k m s VQHNS qua Dch v cng trc tuyn.
2 Vic s dng ti khon ng k m s VQHNS c thc hin theo
cc quy nh ca Lut giao dch in t v cc vn bn hng dn c lin quan.
3. Cc n v s dng Dch v cng trc tuyn phi ng k ti khon v
c C quan Ti chnh cp Ti khon ng nhp s dng Dch v cng trc
tuyn; ng nhp h thng theo di tin trnh gii quyt, trng thi h s,
ng thi b sung, sa i h s (nu c) v thng tin phn hi t C quan Ti
chnh cung cp Dch v cng trc tuyn.
iu 17. ng k Ti khon s dng Dch v cng trc tuyn
1. Ngi i din n v ng k m s VQHNS truy cp vo Dch v
cng trc tuyn ca B Ti chnh thc hin vic k khai, cung cp thng tin
ng k Ti khon s dng Dch v cng trc tuyn.
2. Sau khi nhn c thng tin ng k s dng Dch v cng trc tuyn
ca n v, C quan Ti chnh gi thng bo v vic chp nhn hay khng chp
nhn ng k s dng Dch v cng trc tuyn ca n v.
16

a) Trng hp chp nhn, C quan Ti chnh gi thng bo Ti khon ng

nhp, mt khu ng nhp vo a ch th in t v in thoi di ng ca
ngi i din n v ng k;
b) Trng hp khng chp nhn, C quan Ti chnh gi thng bo cho n
v v nu r l do qua a ch th in t v in thoi di ng ca ngi i
din n v ng k.
3. n v phi nhp chnh xc a ch email v s in thoi di ng ca
ngi i din n v ng k s dng Dch v cng trc tuyn cp m s
VQHNS c th nhn ngay khi c thng tin thng bo t C quan Ti chnh.
iu 18. H s ng k m s on v c quan h vi ngn sch trc tuyn
1. H s ng k m s VQHNS trc tuyn bao gm T khai v cc vn
bn lin quan theo quy nh ti iu 8 ca Thng t ny.
2. H s ng k m s VQHNS trc tuyn l hp l khi m bo y
cc yu cu sau:
a) C y cc giy t v ni dung cc giy t c k khai y
theo quy nh nh h s bng bn giy v c chuyn sang dng vn bn in
t Tn vn bn in t phi c t tng ng vi tn loi giy t trong h s
bng bn giy;
b) Cc thng tin ng k m s VQHNS trc tuyn c nhp y v
chnh xc theo thng tin trong cc vn bn in t.
iu 19. Trnh t ng k m s VQHNS trc tuyn
1. n v ng k m s VQHNS truy cp vo Dch v cng trc tuyn
bng ti khon v mt khu ng nhp c C quan Ti chnh cp thc hin
k khai, ti vn bn in t v gi h s ng k m s VQHNS trc tuyn.
2. C quan Ti chnh c trch nhim tip nhn, kim tra cc thng tin trong
h s trc tuyn v thng bo tnh trng tip nhn, ng thi thng bo qua a
ch th in t v s in thoi di ng ca ngi i din n v ng k m s.
Trng hp h s ng k trc tuyn khng y , C quan Ti chnh tip
nhn h s v thng bo ngh n v b sung h s. Trong thi hn 10 (mi)
ngy lm vic k t ngy nhn c thng bo, n v khng b sung y h
s th h s ng k m s trc tuyn ca n v khng cn hiu lc.
Trng hp h s ng k trc tuyn khng hp l, C quan Ti chnh tr
li h s v thng bo l do tr li h s cho n v qua Dch v cng trc tuyn.
17

3. Trong thi hn 02 (hai) ngy lm vic k t khi nhn c h s ng k

m s VQHNS trc tuyn y , hp l, C quan Ti chnh c trch nhim
cp Giy chng nhn m s VQHNS in t cho n v. Vic cp Giy chng
nhn m s VQHNS in t cho on v c thc hin theo quy nh ti iu
6 ca Thng t ny.
4. Quy trnh ng k m s VQHNS trc tuyn quy nh ti iu ny
cng p dng i vi vic ng k thay i thng tin v m s n v c quan
h vi ngn sch v ng k thng tin chuyn giai on d n u t.
iu 20. X l s c trong qu trnh s dng Dch v cng trc tuyn
1. Trng hp gp s c trong qu trnh thc hin giao dch ng k m s
VQHNS trc tuyn qua Dch v cng trc tuyn ng k m s VQHNS,
n v lin h vi C quan Ti chnh ni cp m c hng dn, h tr v
gii quyt kp thi.
2. Trng hp h thng h tng k thut cha khc phc c s c, n
v thc hin np h s ng k m s VQHNS qua phng thc np h s
trc tip ti C quan Ti chnh hoc np qua ng bu chnh.
iu 21. Bo mt thng tin
1. Vic trao i thng tin v giao dch in t khi s Dng dch v cng
trc tuyn phi c bo mt theo quy nh ca php lut. Cc t chc, c nhn,
c quan tham gia h thng trao i thng tin, d liu in t qua Dch v cng
trc tuyn cp m s VQHNS c trch nhim m bo tnh an ton, bo mt,
chnh xc v ton vn ca d liu in t trong phm vi nhim v ca mnh; c
trch nhim phi hp vi cc c quan lin quan thc hin cc bin php k thut
cn thit m bo tnh bo mt, an ton ca h thng.
2. Cc n v trong ngnh Ti chnh tham gia cung cp Dch v cng trc tuyn
c trch nhim m bo an ton bo mt thng tin theo quy nh ca php lut.
Chng IV
NHIM V, QUYN HN CA CC N V LIN QUAN
iu 22. Nhim v, quyn hn ca cc n v c quan h vi ngn sch
1. Nhim v
a) Cc n v khi thc hin ng k m s VQHNS phi k khai y ,
chnh xc cc ch tiu theo quy nh trong h s ng k m s VQHNS vi

C quan Ti chnh c cp m s VQHNS;

b) Gi h s ng k m s VQHNS n C quan Ti chnh c cp
m s VQHNS; chu trch nhim v tnh php l ca cc giy t lin quan n
h s ng k m s VQHNS; ng thi thc hin lu tr ti n v h s
ng k m s VQHNS di dng vn bn giy theo quy nh;
c) Khi c s thay i cc ch tiu qun l ng k, cc n v phi thng
bo kp thi vi C quan Ti chnh ni cp m cc ch tiu thay i ny;
d) S dng chnh xc cc m s VQHNS c cp cho n v trong
hot ng giao dch v ngn sch t khu lp d ton, tng hp v phn b d
ton, chp hnh v quyt ton ngn sch;
) Cc n v c trch nhim qun l Ti khon v mt khu ng nhp vo
h thng Dch v cng trc tuyn. nh k t nht 03 thng 01 ln, n v phi thay
i mt khu m bo tnh an ton, bo mt thng tin d liu trn h thng;
e) m bo tnh an ton, bo mt, tnh hp php, y , chnh xc v
trung thc ca h s in t gi C quan Ti chnh theo ng quy nh ca Lut
Giao dch in t v cc vn bn quy phm php lut hin hnh;
g) C quan ch qun ca cc n v d ton, n v s dng ngn sch c
trch nhim xc nh cc n v d ton, n v s dng ngn sch do C quan
mnh qun l v xc nhn vo Bng thng k n v ngh cp m s
VQHNS (dng cho n v s dng ngn sch, n v d ton) theo mu s 07MSNS-BTC ti Ph lc km theo Thng t ny theo ngh ca n v d ton,
n v s dng ngn sch.
2. Quyn hn
C quyn yu cu C quan Ti chnh ni cp m s hng dn, h tr ng
k v s dng m s VQHNS theo ng quy nh. c quyn tra cu thng
tin v m s VQHNS c cp cho n v mnh trn h thng Dch v cng
trc tuyn theo ng cc quy nh ca php lut.
iu 23. Nhim v, quyn hn ca C quan Ti chnh
1. Nhim v
a) Hng dn cc n v, t chc thc hin ng ch k khai, ng k
v s dng m s VQHNS (bao gm c hng dn, h tr n v trong vic
thao tc, s dng cc dch v cng trc tuyn); t chc tip nhn, gii quyt h
19

s ng k m s cho cc n v c quan h vi ngn sch; thc hin kim tra,

kim sot tnh hp l ca h s ng k m s VQHNS;
b) Cp mi ln u hoc cp li m s VQHNS, thng bo Giy chng
nhn m s VQHNS in t cho cc n v theo ng quy nh;
c) Hng nm thc hin r sot, thu hi v ng m s VQHNS cp
trng, cp tha, cp khng ng i tng;
d) Phi hp vi C quan Kho bc Nh nc ng cp xc nh v thc hin
ng cc m s VQHNS khng cn gi tr s dng; m li cc m s VQHNS
c ng theo vn bn ngh ca cc C quan Kho bc Nh nc;
) Phi hp vi cc n v c lin quan trong vic hng dn s dng m
s VQHNS t khu lp d ton, tng hp v phn b d ton, chp hnh v
quyt ton ngn sch;
e) C quan Ti chnh ni cp m c trch nhim x l, lu gi h s ng
k m s VQHNS; qun l ton b h thng m s VQHNS cp v cp
nht thng tin ng k m s VQHNS thay i vo Phn mm cp m s
VQHNS trn mng my tnh ngnh Ti chnh;
g) Hng dn, o to, bi dng nghip v ng k m s VQHNS cho
cn b lm cng tc ng k m s VQHNS v t chc, c nhn c yu cu;
n c, ch o, theo di, kim tra vic thc hin ng k m s VQHNS;
h) B Ti chnh (Cc Tin hc v Thng k ti chnh) c trch nhim phi
hp vi cc B, ngnh lin quan t chc a m s VQHNS vo h thng
thng tin hin c ca cc B, ngnh c chc nng qun l lin quan n n v
c quan h vi ngn sch;
i) Cc Tin hc v Thng k ti chnh - B Ti chnh c trch nhim t
chc xy dng, qun l, vn hnh, duy tr v pht trin Phn mm cp m s
VQHNS, Dch v cng trc tuyn m bo tp trung ha x l d liu, tch
hp y cc chc nng qun l cp m s v cung cp dch v hnh chnh
cng trc tuyn mc 4 cho cc n v thc hin gi v nhn kt qu h s
ng k m s QHNS; dng cung cp Dch v cng trc tyn i vi n
v, c nhn vi phm quy nh v an ton, an ninh i vi H thng Dch v cng
trc tuyn ca B Ti chnh;
k) Cc Tin hc v Thng k ti chnh quy nh c th ni dung tiu chun
xc thc, tiu ch ng k Ti khon Dch v cng trc tuyn, nh dng in t
20

cc ch tiu thng tin ca h s ng k m s VQHNS trc tuyn; thc hin

vic kim tra, ph duyt, cp m s trc tuyn cho cc n v thuc cp ngn
sch Trung ng. S Ti chnh tnh, thnh ph trc thuc Trung ng thc hin
vic kim tra, ph duyt, cp m s trc tuyn i vi cc n v thuc ngn
sch cp tnh, cp huyn, cp x.
2. Quyn hn
a) T chi vic cp m s, khng cp Giy chng nhn m s VQHNS
in t i vi cc trng hp khng thuc trch nhim cp m s theo quy nh
ti Thng t ny;
b) Cung cp thng tin v m s VQHNS theo yu cu hp php bng vn
bn ca c quan Nh nc c thm quyn.
iu 24. Nhim v, quyn hn ca C quan Kho bc Nh nc
1 Nhim v
a) Phi hp vi C quan Ti chnh hng dn cc n v, t chc n giao
dch vi Kho bc Nh nc thc hin ng ch ng k v s dng m s
VQHNS theo quy nh ti Thng t ny;
b) Thc hin ng theo nguyn tc kt hp ti khon k ton i vi m s
VQHNS theo ng quy nh v m v s dng ti khon ti Kho bc Nh
nc trong iu kin p dng TABMIS;
c) Phi hp vi C quan Ti chnh v cc n v c lin quan trong vic
kim tra, r sot, i chiu m s VQHNS m bo s liu khp ng gia C
quan Ti chnh v C quan Kho bc;
d) Hng nm lp Bng thng k cc n v c quan h vi ngn sch ngng
hot ng gi C quan Ti chnh ng cp lm th tc ng m s VQHNS;
) Lp danh sch cc n v c quan h vi ngn sch gi C quan Ti chnh
ng cp ngh m li m s VQHNS b ng thc hin iu chnh theo
quyt nh ca kim ton v cc hot ng nghip v kho bc;
e) S dng Giy chng nhn m s VQHNS in t theo quy nh ca
Thng t ny trong cc h s giao dch ca n v vi C quan Kho bc Nh nc;
g) T chc thc hin cp m s cho cc n v m ti khon giao dch ti
Kho bc Nh nc (vi u m s N=9) khng thuc phm vi i tng c

21

C quan Ti chnh cp m s VQHNS vi m s u N = 1, 2, 3, 7, 8 quy nh

ti Thng t ny.
2. Quyn hn
T chi vic chi tr cho n v, t chc trong cc trng hp cc n v
khng thc hin ng k v s dng m s VQHNS theo quy nh ti Thng
t ny.
Chng V
IU KHON THI HNH
iu 25. iu khon chuyn tip
1. Giy chng nhn ng k m s n v c quan h vi ngn sch
c cp trc ngy Thng t ny c hiu lc thi hnh vn c gi tr s dng,
cc n v khng phi thc hin ng k li m s VQHNS theo quy nh ti
Thng t ny.
2. Cc vn bn c trch dn ti Thng t ny nu c b sung, sa i
hoc thay th th c thc hin theo quy nh ca cc vn bn b sung, sa i
hoc thay th.
3. Cc ni dung khc khng quy nh trong Thng t ny c thc hin
theo vn bn php lut hin hnh.
iu 26. Hiu
lc
thi hnh
Thng t ny c hiu lc thi hnh t ngy 01 thng 01 nm 2016, thay th
Quyt nh s 90/2007/Q-BTC ngy 26 thng 10 nm 2007 ca B trng B
Ti chnh v vic ban hnh quy nh v m s cc n v c quan h vi ngn
sch, Quyt nh s 51/2008/Q-BTC ngy 14 thng 7 nm 2008 ca B trng
B Ti chnh v vic sa i, b sung Quyt nh s 90/2007/Q-BTC ngy 26
thng 10 nm 2007 ca B trng B Ti chnh quy nh v m s cc n v c
quan h vi ngn sch.
iu 27. T chc thc hin

1. Chnh Vn phng B, Cc trng Cc Tiri hc v Thng k ti chnh,

Tng Gim c Kho bc Nh nc, V trng V Ngn sch Nh nc, V
trng V u t, V trng V Ch K ton v Kim ton, Cc trng Cc
Qun l N v Ti chnh i ngoi, Gim c S Ti chnh, Gim c Kho bc
Nh nc cc tnh, thnh ph trc thuc Trung ng, Th trng cc n v

thuc v trc thuc B Ti chnh trong phm vi chc nng, quyn hn ca mnh
c trch nhim t chc trin khai, hng dn thc hin v kim tra vic thi hnh
Thng t ny.
2 Cc B, c quan ngang B, c quan thuc Chnh ph, c quan khc
Trung ng, y ban nhn dn cc tnh, thnh ph trc thuc Trung ng c trch
nhim hng dn cc n v trc thuc v cp di t chc thc hin. Trong qu
trnh thc hin, nu c pht sinh vng mc, ngh c quan, n v, t chc, c
nhn phn nh kp thi v B Ti chnh xem xt, phi hp gii quytJ.4
Ni nlin:
- Vn phng Tng B th;
- Vn phng Trung ng v cc Ban ca ng;
- Vn phng Quc hi;
- Vn phng Ch tch nc;
- Vn phng Chnh ph;
- Vn phng Ban ch o phqn_chng tham nhing;
- Cc B, c quan ngang B, c quan thuc Chnh ph;
- Co - quan Trung ng ca cc on th;
- HND, UBND cc tnh, thnh ph trc thuc TW;
- To n nhn dn ti cao;
- Vin Kim st nhn dn ti cao;
- Kim ton Nh nc;
- KBNN, S Ti chnh cc tnh, thnh ph trc thuc TW;
- Cc Kim tra vn bn - B T php;
- Cng bo;
- Website Chnh ph;
- Cc on v thuc v trc thuc B Ti chnh;
- Website B Ti chnh;
- Lu: VT, THTK.

KT B TRNG
tNG

un H

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