D i ~ u
1 .
P h ~ m v i d i ~ u c h in h
C a n eu L u (It t6 e h u e C h in h p h il n g a y
1 9
th a n g
6
nam 2015;
H a N f} i, n g a y
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thang
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nam 2018
C Q N G H O A . x A H Q I C H U N G H i A V I ~ T N A M
D Q c I ~ p - T l } '
d o -
H ~ D h p h u c
N G H I D I N H
V ~ q m i D I y v a S t f d 1 } ~ g Q u y T ic h l u y t r a D Q '
C H iN H P H U
s 6 :
9 2 / 2 0 1 8 / N D - C P
C a n e tc L u (It n g a n s a eh n h a n u a e n g a y
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1 . C h i n h p h u t h a n h I ? p Q u y T ic h I f i y t r a n g v a g i a o B Q T a i c h i n h t h g c
h i ~ n q m l n l y th e o q u y d in h t ~ i D i S u 5 6 c u a L u ? t Q m l n l y n g c o n g tr e n c o
sa
Q u y T ic h l f i y t n 1 n g d u g c t h a n h l ? p t h e o q u y d i n h t ~ i N g h i d i n h
s 6 7 9 / 2 0 1 O / N D - C P n g a y 1 4 t h a n g 1 0 n a m 2 0 1 0 c u a C h i n h p h u .
2 . Q u y T i c h l f i y t r a n g ( s a u d a y g Q i t ~ t l a Q u y ) l a q u y ta i c h i n h n g o a i
n g a n s a c h n h a n u a c .
3 . B Q t r u a n g B Q T a i c h in h b 6 n h i~ m v a g i a o n h i ~ m V \ l c h o c o n g c h u c
c u a B Q T a i c h in h l a m c h u t a i k h o a n , k S t o a n tr u a n g ( h o ~ c p h \ l t r a c h k S t o a n )
v a p h a n c o n g m Q t s 6 c o n g c h u c l a m n h i ~ m V \ l q u a n l y Q u y t h e o c h S d Q
k i e m n h i ~ m .
4. Quy dugc
rn a
t a i k h o a n g i a o d i c h b ~ n g n g o ~ i t ~ v a tiS n V i ~ t N a m t ~ i
K h o b ~ c N h a n u a c v a c a c n g a n h a n g t h u a n g m ~ i t r o n g n u a c .
N g h i d i n h
llllY
q u y d i n h v i ~ c I ? p , q m \ n I y v a
S l r
d \ l n g Q u y T i c h I f i y t r a n g .
D i ~ u 2 . Q u y T i c h l u y t r a n g
C a n e tc L u (It Q u a n
if;
n (J e o n g n g a y
2 3
th a n g
1 1
nam 2017;
T h e a ilJ n g h i e ila B f} tru rm g B f} T a i eh in h ;
C h in h p h il b a n h a n h N g h t ilin h
v J
q u a n
if;
v a sir d ¥ n g Q u y T ie h li1 y tr a n (J .
C h U 'O 'n g
I
c A c Q U Y f ll N H C H U N G
C 6 'N G T H O N G T IN O lE N
Til
C H IN H P H U
,
,,' G "
C
D E N
Id : .
N g a y :
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Ký bởi: Cổng Thông tin điện tử Chính phủEmail: thongtinchinhphu@chinhphu.vnCơ quan: Văn phòng Chính phủThời gian ký: 28.06.2018 15:50:33 +07:00
,
,
I
2
5 . Q u y th \I c h i~ n h ~ c h to an k S to an th e o q u y d in h p h ap lu ~ t v S kS to a no
V i~ c q u y d 6 i n g o ~ i t~ ra D 6 n g V i~ t N a m d u gc th \Ic h i~ n th eo ty g ia h ~ c h to a n
do B Q T ai chinh (ho~ c don v i th uQ c B Q T ai ch inh d ug c uy q uy Sn ) co ng b 6. B Q
tru an g B Q T ai ch iO Oban h an h ch S d Q kS to a n ap d \lng cho Q u y T ich lU y tra ng .
D i~ u 3. DBi tU'gng
ap
d\Ing
1. B Q T ai c hin h.
2 . C o q u a n d u g c u y q u yS n c ho y ay l~ i.
3 . B e n y a y l~ i n g u 6n v 6 n y a y nuac ngoai cu a C hin h p hu ; d6 i tugng dugc
bao H in h .
4. C ac co qu an , t6 chu c va ca O O a nc o lien q uan .
D i~ u 4. Nguyen t~ e qmin
Iy,
Stf d\Ing Quy Tieh ltiy tra ng
1 . D a m b a o c o ng k h ai, m in h b ~ c h, d u n g q u y d in h c u a p h ap lu ~ t; d am b a o
a n to a n , th a O Ok ho a n v a h i~ u q u a tro n g v i~ c q u a n ly , s u d \lllg n g u 6n v 6 n c u a Q u y .
2 . G ~ n k S t q u a n ly Q u y v ai q ua n ly
ng
co ng, d am b ao k ha nang th an h
to an n g hla V \l
ng
c ua c ac k h o an y a y v S c h o y ay l~ i v a x u ly ru i ro p h M s in h , tu
v i~ c c ho y a y l~ i, b ao lan h c hin h p h u .
3. M Q i k h oan ch i tu Q uy T ich lU y tra
ng
d u gc th \Ic h i~ n c a n c u q u yS t
d in h c u a c ~ p c o th ftm q u y S n , th o a th u ~ n y a y nuac n go a i, h Q 'P d 6 ng k Y g ifra B Q
T a i c h in h v a b e n n h ~ n n g u 6n v 6 n tu Q u y tu y th eo tin h c h ~ t v a d ~ c d ie m c u a
tu n g k h o an c hi q uy d in h t~ i N g hi d in h n a y .
D i~ u 5. Dam bao ngu8n ngo~i
t~
eua Quy
1 . C a n cu v a n tiO O h iO O th \Ic h i~ n th u ch i n g o ~ i t~ c u a Q u y , B Q tru cm g
B Q T a i c h in h q u yS t d in h v i~ c d iS u h o a n g o ~ i t~ c ho Q u y tu q u y n g o ~ i t~ cu a
ngan sach n ha nuac trong truang h Q 'P n gu 6 n th u n g o ~ i t~ k h on g d a p ll'n g ,d u
n h u c ~ u ch i n g o ~ i t~ c u a Q u y .
2 . T ro n g tru an g hQ 'P n g u 6 n th u n g o~ i t~ c u a Q u y k ho n g da m b ao c hi
b ~ n g n g o ~ i t~ v a Q u y n g o ~ i t~ cu a n g an s ac h n h a nuac khong du ngu6n ngo~i
t~ d @ th a nh to a n, Q u y th \I c h i~ n m u a n g o ~ i t~ tu N g a n h a n g N h a nuac V i~ t
N am h o ~ c tu ca c n g a n h an g th u an g m ~ i d @ d u y tr i n g u 6 n n g o ~ i t~ t6 i th i@ u
b ~ n g m Q t k y tr a
ng
nuac n g oai c u a C hinh p h u tro ng nam tai chinh. B Q truang
B Q T a i ch in h q u yS t d iO Ov i~ c m u a n g o ~ i t~ tu c ac n g an h a ng th u on g m ~ i.
3 . N g an h a ng N h a n u ac V i~ t N a m c o tra ch n h i~ m d a m b a o c an d 6 i n g o~ i
t~ c h o Q u y tre n co
S o '
dS n ghi cua B Q T ai ch in h.
.----------- ~ - - ~ - - - - - - _ . -
3
D i~ u 6. N h i ~ m Vl}, q u y ~ n h ~ n
va
tnich n h i~ m cua cac CO' quan, tA
chrrc c o lie n quan trong qmin
Iy
Quy
1 . N h i ~ m V lJ ,q u y ~ n h lil n e u a T h u tU O n g C h in h p h u :
a ) Q u y S t d i n h v i~ e s u d lJ n g Q u y T ic h li ly tr a
nq
d S x u l y r u i r a d 6 i v a i
c a e k h m ln e h a y a y lli liv a b a a la n h C h in h p h u th e a q u y d in h tl ilik h a a n 4 f ) i~ u 1 4
e u a L u ~ t Q u a n ly nq e o n g , b a a g 6 m q u y S t d in h v ~ b e n n h ~ n tm g v 6 n , t r i g i a
li n g v 6 n , U l i s u ~ .t l in g v 6 n , th a i h li ln h a a n tn l t m g v 6 n .
b ) Q u y S t d i n h v i~ e k h a a n h
nq
k h a a n li n g v 6 n h a ~ e c O 'e f iu ll il ik h a a n l in g
v 6 n . Q u y S t d i n h v i~ e s u d lJ n g n g u 6 n Q u y d S x u ly r u i r a p h a t s in h , b a a g 6 m
x6a
nq
g 6 e , li ii , H ii p h l ilt , t h a y d 6 i la i s u f it l in g v 6 n k h i b e n n h ~ n t m g v 6 n g ~ p
kh6 khan da nguyen nhan bfit kha khang.
c ) Q u y S t d i n h v i~ e tr ie h m Q t p h f i n p h i b a a la n h , p h i e h a y a y lli li v a q u y
d in h v i ~ e q u a n ly s u d lJ n g k i n h p h i d u q e tr i e h t il p h i b a a l a n h , p h i q u a n ly e h a
y a y l li lie h a n g h i ~ p V lJ q u a n ly nq eong.
2 . N h i~ m V lJ , q u y ~ n h l iln e u a B Q tr u O n g B Q T a i e h in h :
a ) T 6 e h li e q u a n l y v a th v e h i~ n th u , c h i, s u d l J n g Q u y T ie h l f iy t r a
nq
th e a q u y d i n h tli lik h a a n 3 , 4 , 5 f ) i ~ u 5 6 L u ~ t Q u a n l y
nq
e o n g v a q u y d in h tl ili
N g h i d i n h n a y .
b ) B a a e a a C h in h p h u d S C h in h p h u b a a e a a U y b a n Thuang V lJ Q u 6 e
h Q i, Q u 6 e h Q i v ~ tin h h in h th u , c h i, n g h i a V lJtr a
nq,
nguyen nhan Quy khong
d u n g u 6 n d S c h i tr a
nq,
d ~ x u f it p h u a n g a n x u l y t h e a q u y d in h e u a p h a p lu ~ t
v ~ n g a n s a e h n h a nuae t r a n g tr u a n g h q p Q u y k h o n g d u n g u 6 n d S c h i t r a nq
s a u k h i d a a p d l J n g c a e b i~ n p h a p x u l y r u i r a t h e a q u y d i n h e u a L u ~ t Q u a n ly
nq
eong.
c ) Q u y S t d i n h g ia h lil n th u h 6 i k h a a n v 6 n t m g tr a n g tr u a n g h q p d 6 i tuqng
d u q e b a a la n h g ~ p k h 6 k h a n tr a n g tr a
nq
th e a q u y d in h t lil i N g h i d in h e u a
C h i n h p h u v ~ e fi p v a q u a n ly b a a la n h e h in h p h u v a N g h i d in h e u a C h in h p h u
v ~ e h a y a y ll iliv 6 n
aDA
v a y a y u u d a i nuae n g a a i .
d ) B a a e a a T h u tuang C h in h p h u x e m x e t, q u y S t d i n h v i~ e k h a a n h nq, c O '
e f iu lli li k h a a n nq tm g v 6 n k h i b e n n h ~ n l in g v 6 n g ~ p k h 6 k h a n tr a n g tr a nq
th e a q u y d in h tli li N g h i d i n h e u a C h i n h p h u v ~ e f ip v a q u a n ly b a a la n h e h in h
p h u , N g h i d in h e u a C h i n h p h u v ~ e h a y a y l lil i v 6 n
aDA
v a y a y
U ti
d a i nuae
n g a a i e u a C h in h p h u .
d ) Q u y S t d in h v i ~ e I v a e h < ;m c a e n g a n h a n g th u O 'n g m l ili t r a n g nuae d S
g u i ti~ n e 6 k y h li ln , u y th a e q u a n ly v 6 n e u a Q u y .
e ) P h e d u y ~ t k S h a li le h th u , c h i h a n g n a m e u a Q u y .
4
3. Tnich nhi~m cua cac co quan, t6 chuc co lien quan:
a) Co quan dugc uy quySn cho yay l~i co trach nhi~m don d6c, thu h6i
ng cho yay l~i tu nguai yay l~i va hoan tnt kip thai, dfiy du vS Quy.
b) Ben yay l~i co trach nhi~m quan ly, sir d\lng v6n yay l~i dung m\lc
dich, hoan tra vS Quy tr\Ic tiSp ho?c thong qua co quan dugc uy quySn cho
yay l~i dung h~n, dfiy du v6n yay l~i.
c) Ben nh~n lrng v6n co trach nhi~m sir d\lng khoan lrng v6n dung m\lc
dich, hoan tra dung h~n, dfiy du nghla V\l ng dSn h~n cho Quy theo thoa thu~n
ho?c hqp d6ng lrng v6n. Th\Ic hi~n chS dQ bao cao dinh ky dfiy du, kip thai
cho BQ Tai chinh theo quy dinh cua phap lu~t. Ch~p hanh cac chS tai theo quy
dinh cua phap lu~t va theo thoa thu~n lrng v6n trong truang hqp khong th\Ic
hi~n dung nghla v\llien quan.
d) Co quan tiSp nh~n, quan ly ngu6n v6n t~m thai nhan r6i cua Quy co
trach nhi~m quan ly, sir d\lng ngu6n v6n t~m thai nhan r6i cua Quy dam bao
an toan, dung quy dinh cua phap lu~t, hoan tra g6c, Hii cho Quy dfiy du, dung
h~ theo thoa thu~n.
ChU'O'ng
II
QUA.N LY THU, CHI QUY TicH LUY TRA. NQ
f)i~u 7. Cae khmtn thu
va
cae khmln chi ella Quy Tieh
lfiy
tnt
ng
1. NQi dung cac khoan thu:
a) Thu h6i ng cho yay l~i (bao g6m g6c, Uti, lai ph~t va cac khoan phi).
b) Thu d\I phong rlii ro d6i vai khoan cho yay l~i.
c) Thu phi quan ly cho yay l~i (phfin BQ Tai chinh dugc hUOng theo quy
dinh t~i Nghi dinh cua Chinh phu vS cho yay l~i v6n yay h6 trg phat triSn
chinh thuc (ODA) va v6n yay
Uti
dai nuac ngoai cua Chinh phu).
d) Phi bao lanh va lai ph~t ch~m tra d6i vai khoan phi bao lanh (nSu co).
d) Thu h6i cac khoan ung v6n tu Quy Tich lfiy tra ng.
e) Thu tu nghi~p V\l co c~u l~i ng, danh m \lc ng.
g) Thu lai tiSn giri, cho yay, uy thac quan ly v6n va dfiu tu cua Quy.
h) Cac khoan thu hqp phap khac.
2. NQi dung cac khoan chi cua Quy:
a) Chi tra ng nuac ngoai (g6c, lai), phi (nSu co) d6i vai khoan yay vS cho
yay l~i. Truang hqp ngan sach nha nuac da lrng ngu6n chi tra ng nuac ngoai,
Quy Tich lily tra ng co trach nhi~m hoan tra ngan sach nha nuac phk da:ung.
5
b)
(J
ng vim d~ tnl nQ 'nuac ngoai ddi vai cac khm tn yay vS cho yay l~i,
ba o lan h C h inh phu th eo q uyS t din h cua T hu tuang C hin h p hu.
c) C hi xu ly rlii ro the o q uySt din h cu a T hu tuang Chinh phu.
d) C hi nghi~ p V \l quan ly nQ 'cong tu ng u6n thu phi qW ln ly cho yay l~i,
ph i bao lan h theo q uy d inh cua T h u tu6 ng C hin h ph u the o ng uy en t~c k hong
trung l~p vai dl! toan ch i thucm g xuyen duQ 'c ngan sach nha nuac dam bao.
d) Sau khi can ddi su d\lng cho cac khoan chi quy dinh t~i di~ m a, b, c, d
kh oan 2 B iS u n ay, Q uy duQ 'c su d \lng ngu6 n vdn t~ m thai n han rB i d~ cho
ng an sach nha nuac y ay, d ~u tu vd n nha n rB i, m u a trai p hiSu C hin h ph u theo
qu y dinh cua Lu~t Q uan ly nQ 'cong va quy dinh t~ i N ghi dinh n ay.
f)i~u 8.
L~ p k~
ho ~ ch thu, chi cua Quy
1. Q uy l~p k S ho~ch thu, chi hang nam , b ao cao
B 9
truang
B 9
Tai chinh
qu yS t dinh d~ lam can cu tri~n khai thl!c hi~n.
2. K S ho~ ch thu, ch i cua Q uy duQ 'c thl!C hi~ n theo quy din h t~i B iSu 9
cua N ghi dinh n ay.
f)i~u 9. NQi dung l~p k~ ho~ch thu, chi hang nam cua Quy
1. K S ho~ch th u hang nam cua Q uy bao g6m :
a) D l! kiSn thu h6i nQ ' ch o yay l~ i (bao g6m ca phi quan ly cho yay l~ i)
theo thai h~n yay l~i cua cac hgp d6ng cho yay l~ i va theo tu ng nam , can cu
bao cao cua ben yay l~i va co quan du Q 'c uy quySn cho yay l~ i vS tin h hinh va
kS ho~ch giai ngan, tra nQ ',du nQ 'cac khoan cho yay l~i.
b) D l! kiSn thu p hi bao lanh th eo cac thoa thu~n c~ p bao lanh chinh phu ,
can cu bao cao cu a ddi tu gng d uQ 'c bao lanh vS tinh hinh va kS ho~ch giai
ng an, tra nQ ',d u nQ 'cac khoan y ay duQ 'c C hinh ph u bao lanh.
c) D l! kiSn cac kh oan thu tu nghi~p V \l co c~ u l~ i nQ ',co c~u l~i dan h m \lc
nQ ', lai tiS n g ui, cho yay, uy th ac quan ly vdn va d~ u tu, cac khoan thu hgp
ph ap kh ac cua Q uy theo quy din h.
2. K S ho~ch chi hang nam cu a Q uy bao g6m :
a) D l! kiS n ch i hoan tra ngan sach nha nuac duQ 'c xay dl!llg tren co sa kS
ho ~ch chi tra n Q 'nuac ng oai cu a C h inh phu cho ca c k hoan y ay vS ch o yay l~i
theo cac thoa thu~n yay nuac ngoai.
b) D l! k iS n cac kh oan ung vd n tu Q uy ch o c ac kho an y ay duQ 'c C h inh
ph u bao lanh g~p k h6 khan trong tra nQ ',cac dS an co c~u l~i nQ ',dan h m \lc nQ '
du Q 'c c~ p c6 thftm quyS n phe d uy~t.