ࡱ> [ ַbjbjYY *;p\;p\Llld\<!0?#t  $"l%!-!@!   p9 V!0! l& l& l&  !! !l&l> : B TI CHNH -------CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc ---------------S: 01/VBHN-BTCH Ni, ngy 29 thng 01 nm 2018 THNG T HYPERLINK \l "_ftn1" 1  HYPERLINK "https://tailieuluat.com/van-ban-hop-nhat-01-vbhn-btc-bo-tai-chinh-vb4868.html" QUY NH V QUN L V S DNG TI KHON CA KHO BC NH NC M TI NGN HNG NH NC VIT NAM V CC NGN HNG THNG MI Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi, c hiu lc k t ngy 15 thng 01 nm 2017, c sa i, b sung bi: Thng t s 131/2017/TT-BTC ngy 15 thng 12 nm 2017 ca B Ti chnh sa i, b sung mt s iu ca Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018. Cn c Lut Ngn sch nh nc ngy 25 thng 6 nm 2015; Cn c Ngh nh s 24/2016/N-CP ngy 05 thng 4 nm 2016 ca Chnh ph quy nh ch  qun l ngn qu nh nc; Cn c Ngh nh s 215/2013/N-CP ngy 23 thng 12 nm 2013 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Cn c Quyt nh s 26/2015/Q-TTg ngy 08 thng 7 nm 2015 ca Th tng Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca Kho bc Nh nc trc thuc B Ti chnh; Theo  ngh ca Tng Gim c Kho bc Nh nc; B trng B Ti chnh ban hnh Thng t quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi. HYPERLINK \l "_ftn2" 2 Chng I QUY NH CHUNG iu 1. Phm vi iu chnh Thng t ny quy nh vic qun l v s dng ti khon ca Kho bc Nh nc (KBNN) m ti Ngn hng Nh nc (NHNN) Vit Nam v cc ngn hng thng mi (NHTM)  thc hin thu, chi ngn qu nh nc. iu 2. i tng p dng HYPERLINK \l "_ftn3" 3 Cc n v Kho bc Nh nc (KBNN) bao gm: KBNN (Trung ng), Cc K ton Nh nc, S Giao dch KBNN, KBNN tnh, thnh ph trc thuc Trung ng (sau y gi tt l KBNN cp tnh), KBNN qun, huyn, th x, thnh ph trc thuc tnh, Phng Giao dch KBNN thuc KBNN cp tnh (sau y gi tt l KBNN cp huyn). Chng II QUY NH C TH iu 3. Cc loi ti khon ca Kho bc Nh nc 1. Ti khon thanh ton tng hp ca Cc K ton Nh nc m ti S Giao dch NHNN Vit Nam theo y quyn ca Tng Gim c KBNN: L ti khon tin gi khng k hn, c s dng  m bo kh nng thanh ton chung ca tt c cc n v KBNN qua knh thanh ton in t lin ngn hng. Cui ngy, ti Cc K ton Nh nc, ti khon ny lun c s d N. HYPERLINK \l "_ftn4" 4 2. Ti khon thanh ton tng hp ca Cc K ton Nh nc m ti NHTM  Trung ng theo y quyn ca Tng Gim c KBNN: L ti khon tin gi khng k hn, c s dng  m bo kh nng thanh ton chung cho tt c cc n v KBNN c m ti khon ti cng h thng NHTM qua knh thanh ton song phng in t. Cui ngy, ti Cc K ton Nh nc, ti khon ny lun c s d N. HYPERLINK \l "_ftn5" 5 3. (c bi b) HYPERLINK \l "_ftn6" 6 4. Ti khon thanh ton ca cc n v KBNN (S Giao dch KBNN, KBNN cp tnh, KBNN cp huyn) m ti NHTM: L ti khon tin gi khng k hn, c s dng  tp trung cc khon thu, thc hin thanh ton chi tr cc khon chi ca ngn qu nh nc. 5. Ti khon chuyn thu ca cc n v KBNN cp tnh, KBNN cp huyn m ti NHTM trn cng a bn tnh, huyn: L ti khon thanh ton ca KBNN, c s dng  tp trung cc khon thu ca ngn sch nh nc (NSNN). iu 4. Ni m ti khon ca Kho bc Nh nc 1. i vi Cc K ton Nh nc: a) M ti khon thanh ton tng hp bng ng Vit Nam (VN) v bng ngoi t ti S Giao dch NHNN Vit Nam; b) M ti khon thanh ton tng hp bng VN v bng ngoi t ti cc NHTM  Trung ng. HYPERLINK \l "_ftn7" 7 1a. i vi S Giao dch KBNN: M ti khon thanh ton bng VN v bng ngoi t ti cc NHTM  Trung ng. HYPERLINK \l "_ftn8" 8 2. i vi KBNN cp tnh: HYPERLINK \l "_ftn9" 9 a) M ti khon chuyn thu (bng VN v bng ngoi t) ti chi nhnh NHTM trn cng a bn tnh  tp trung cc khon thu NSNN qua KBNN; b) M ti khon thanh ton bng ngoi t ti mt chi nhnh NHTM hoc NHNN chi nhnh tnh, thnh ph trc thuc Trung ng trn cng a bn tnh  tp trung cc khon thu v thanh ton, chi tr cc khon chi ngn qu nh nc bng ngoi t (ch i vi a bn c pht sinh thu hoc chi NSNN bng ngoi t). 3. i vi KBNN cp huyn: a) M 01 (mt) ti khon thanh ton bng VN ti mt chi nhnh hoc phng giao dch ca NHTM trn cng a bn huyn  tham gia thanh ton song phng in t vi KBNN  tp trung cc khon thu v thanh ton, chi tr cc khon chi ngn qu nh nc bng VN. Vic m ti khon thanh ton ca KBNN cp huyn ti phng giao dch ca NHTM ch c thc hin ti nhng phng giao dch ca NHTM c t chc theo m hnh 2 cp (Hi s chnh v cc chi nhnh cp 1 trc thuc; khng c chi nhnh cp 2). Trng hp ti a bn huyn ni KBNN cp huyn ng tr s khng c NHTM  tham gia thanh ton song phng in t vi KBNN, th KBNN cp huyn c m 01 (mt) ti khon thanh ton bng VN ti mt NHTM khc a bn huyn ni thun tin giao dch nht v  tham gia thanh ton song phng in t vi KBNN hoc ti mt NHTM trn cng a bn huyn cha tham gia thanh ton song phng in t vi KBNN (i vi nhng a bn huyn  vng su, vng xa). Khi trn a bn huyn c chi nhnh hoc phng giao dch ca NHTM  tham gia thanh ton song phng in t vi KBNN, th KBNN cp huyn phi lm th tc ng v tt ton ti khon thanh ton bng VN nu trn trong thi gian sm nht; ng thi, lm th tc m v s dng ti khon thanh ton bng VN ti chi nhnh hoc phng giao dch ca NHTM trn cng a bn huyn  tham gia thanh ton song phng in t vi KBNN. b) M ti khon chuyn thu bng VN ti chi nhnh NHTM hoc phng giao dch NHTM trn cng a bn huyn  tp trung cc khon thu NSNN. iu 5. S dng ti khon ca Kho bc Nh nc HYPERLINK \l "_ftn10" 10 1. Ni dung s dng ti khon: a) Ti khon thanh ton tng hp ca Cc K ton Nh nc m ti S Giao dch NHNN Vit Nam c s dng  thc hin cc khon thu, chi ngn qu nh nc ca S Giao dch KBNN v KBNN cp tnh qua knh thanh ton in t lin ngn hng; cc khon thu, chi lin quan n qun l n; cc giao dch iu hnh s d ti khon  m bo kh nng thanh ton ca KBNN ti S Giao dch NHNN Vit Nam v cc h thng NHTM; cc giao dch s dng ngn qu nh nc tm thi nhn ri, x l ngn qu nh nc tm thi thiu ht theo ch  quy nh v cc giao dch khc (nu c) ph hp vi quy nh ca php lut. b) Ti khon thanh ton tng hp ca Cc K ton Nh nc m ti NHTM  Trung ng c s dng  thc hin cc giao dch quyt ton cui ngy s thu, chi ngn qu nh nc t cc ti khon thanh ton, ti khon chuyn thu ca cc n v KBNN (S Giao dch KBNN, KBNN cp tnh, KBNN cp huyn) ti NHTM theo ch  quy nh; c) Ti khon thanh ton ca S Giao dch KBNN m ti NHTM c s dng  thc hin cc khon thu, chi ngn qu nh nc, cc khon thu, chi lin quan n qun l n; thc hin cc giao dch quyt ton cui ngy s thu, chi pht sinh trn ti khon v ti khon thanh ton tng hp ca Cc K ton Nh nc ti cng h thng NHTM; thc hin cc giao dch s dng ngn qu nh nc tm thi nhn ri, x l ngn qu nh nc tm thi thiu ht theo ch  quy nh; cc giao dch iu hnh s d ti khon  m bo kh nng thanh ton ca KBNN ti S Giao dch NHNN Vit Nam v cc h thng NHTM; d) Ti khon thanh ton ca cc n v KBNN (KBNN cp tnh, KBNN cp huyn) m ti NHTM c s dng  thc hin cc khon thu, chi ngn qu nh nc; thc hin cc giao dch quyt ton cui ngy s thu, chi pht sinh trn ti khon v ti khon thanh ton tng hp ca Cc K ton Nh nc ti cng h thng NHTM; np v rt tin mt ca KBNN cp huyn; ) Ti khon chuyn thu ca cc n v KBNN cp tnh, KBNN cp huyn m ti NHTM c s dng  tp trung cc khon thu ca NSNN; thc hin cc giao dch quyt ton cui ngy s thu NSNN v ti khon thanh ton tng hp ca Cc K ton Nh nc ti cng h thng NHTM. Trng hp KBNN cp tnh, KBNN cp huyn m ti khon chuyn thu ti NHTM cha tham gia thanh ton song phng in t vi KBNN, th cui ngy lm vic, ton b s thu NSNN pht sinh trn ti khon chuyn thu ca cc n v ny phi c chuyn v ti khon thanh ton tng hp ca Cc K ton Nh nc ti S Giao dch NHNN theo quy trnh thanh ton in t lin ngn hng; hoc chuyn v ti khon thanh ton ca KBNN cp huyn tng ng (i vi ti khon chuyn thu ca KBNN cp huyn)  sau  chuyn tip v ti khon thanh ton tng hp ca Cc K ton Nh nc ti NHTM  Trung ng theo quy trnh thanh ton song phng in t, m bo n cui ngy lm vic th ti khon chuyn thu ti cc n v KBNN cp tnh, KBNN cp huyn c s d bng khng; tr cc khon thu NSNN pht sinh sau thi im tm ngng truyn nhn chng t thanh ton  i chiu s liu thanh ton trong ngy gia KBNN cp tnh, KBNN cp huyn vi NHTM ni m ti khon chuyn thu, th c chuyn v cc ti khon tng ng nu trn vo ngy lm vic k tip. 2. V quy trnh thanh ton a) Vic thu, chi, thanh ton, i chiu s liu i vi ti khon thanh ton tng hp ca Cc K ton Nh nc m ti S Giao dch NHNN Vit Nam c thc hin theo quy nh ca NHNN Vit Nam; b) Vic thu, chi, thanh ton, i chiu s liu v quyt ton cui ngy i vi ti khon thanh ton tng h(*   & . 6 F H t v x z | ~ 4 մ՗gT%hsZhsZB*CJaJmH*phsH*.jhsZhsZB*CJUaJmH*phsH*.hsZhsZ5>*B*CJ\aJmH*phsH*jhsZhsZCJUaJhsZhsZ6CJ]aJ"hsZhsZ6CJ]aJmH*sH*hsZhsZCJaJmH*sH*hsZhsZCJaJ"hsZhsZ5CJ\aJmH*sH*hsZhsZ5CJ\aJ*0 eW$x$Ifa$gdsZkd$$If0 ,"~  t0622 l4apytsZ$x$Ifa$gdsZ0 2 6 | 4 N nx *` $x\$a$gdsZ x\$gdsZdkd$$If0 ,"~  t622 l4apytsZ4 6 8 0 2 4 L N lnvxͶͧ{{{{{{m[m[G&hsZhsZ6>*B*CJ]aJph#jhsZhsZ6CJU]aJhsZhsZ6CJ]aJ"hsZhsZ6CJ]aJmH*sH*hsZhsZCJaJhsZhsZCJaJmH*sH*hsZhsZB*CJaJph,hsZhsZ0J>*B*CJaJmH*phsH*.jhsZhsZB*CJUaJmH*phsH*4jUhsZhsZB*CJUaJmH*phsH*  (*^`&(TVXZ\bd*⬓xfXffXfXfhsZhsZ6CJ]aJ"hsZhsZ6CJ]aJmH*sH*4hsZhsZ56>*B*CJ\]aJmH*phsH*1jhsZhsZ56CJU\]aJmH*sH*(hsZhsZ56CJ\]aJmH*sH*hsZhsZCJaJmH*sH*"hsZhsZ5CJ\aJmH*sH*hsZhsZCJaJ#jhsZhsZ6CJU]aJ"`\d`!!#%%.& ''(d)z*,-$/17899> $x\$a$gdsZ x\$gdsZ*,XZ\^`>B\!^!!!!!!!!!!!!!##%%%%%%%%,&.&f&h&&&&&' 'B'D'T'V'צ鴗ww״צצצ״צצhsZhsZ5CJ\aJ"hsZhsZ5CJ\aJmH*sH*hsZhsZCJaJmH*sH*hsZhsZ6CJ]aJhsZhsZCJaJ.hsZhsZ6>*B*CJ]aJmH*phsH*"hsZhsZ6CJ]aJmH*sH*+jhsZhsZ6CJU]aJmH*sH*.V'l'n'''''''''`(b((((((((.)0)\)^)`)b)d)))x*z***++,,--"/$/117788V9ʲʧʲʧʲʧ(hsZhsZ56CJ\]aJmH*sH*hsZhsZCJaJmH*sH*hsZhsZCJaJ.hsZhsZ6>*B*CJ]aJmH*phsH*+jhsZhsZ6CJU]aJmH*sH*hsZhsZ6CJ]aJ"hsZhsZ6CJ]aJmH*sH*/V9X999999996<:<|=~===>>??AAAAEEFFGNGRG&H(HTHVHvHxHHHHILIIIII4J6JJJJJKKKK櫙hsZhsZ6CJ]aJ"hsZhsZ6CJ]aJmH*sH*hsZhsZCJaJ4hsZhsZ56>*B*CJ\]aJmH*phsH*(hsZhsZ56CJ\]aJmH*sH*1jhsZhsZ56CJU\]aJmH*sH*6>AEHJRSTor ssvxyy2~,^̊B $x\$a$gdsZ x\$gdsZKzN|NOOvPzPfQjQLRNRRRRRRRSSDSFSPSRSXS\SSSTTTTTTTUVU^U`UlDoHonorooorrs ssssssssttuu.hsZhsZ6>*B*CJ]aJmH*phsH*+jhsZhsZ6CJU]aJmH*sH*"hsZhsZ5CJ\aJmH*sH*UhsZhsZCJaJhsZhsZ6CJ]aJ"hsZhsZ6CJ]aJmH*sH*:p, ti khon thanh ton v ti khon chuyn thu ca cc n v KBNN (Cc K ton Nh nc, S Giao dch KBNN, KBNN cp tnh, KBNN cp huyn) ti cc NHTM c thc hin theo tha thun v quy trnh thanh ton song phng in t gia KBNN (Trung ng) v tng h thng NHTM. KBNN phi hp vi cc h thng NHTM ni m ti khon thng nht tha thun quy trnh thanh ton song phng in t gia KBNN (Trung ng) v tng h thng NHTM, ph hp vi quy nh ca php lut. Trng hp KBNN cp tnh, KBNN cp huyn m ti khon thanh ton (ch p dng i vi KBNN cp huyn) hoc ti khon chuyn thu ti NHTM trn cng a bn cha tham gia thanh ton song phng in t vi KBNN, th thc hin theo quy trnh thanh ton th cng bng chng t giy theo quy nh ca NHNN Vit Nam v NHTM ni KBNN cp tnh, KBNN cp huyn m ti khon. iu 6. Quy trnh thc hin vic ng, m ti khon ca Kho bc Nh nc 1. i vi Cc K ton Nh nc v S Giao dch KBNN: HYPERLINK \l "_ftn11" 11 a) S Giao dch KBNN lm th tc ng v tt ton cc ti khon thanh ton tng hp hin ang m ti S Giao dch NHNN Vit Nam v NHTM  Trung ng; ng thi, Cc K ton Nh nc lm th tc m v s dng cc ti khon thanh ton tng hp ti S Giao dch NHNN Vit Nam v NHTM  Trung ng khi trin khai  n thng nht u mi kim sot chi NSNN qua KBNN. i vi cc ti khon thanh ton ca S Giao dch KBNN hin ang m ti NHTM  Trung ng, S Giao dch KBNN c tip tc s dng  thc hin theo quy trnh thanh ton song phng in t. b) Cn c vo nhu cu v tnh hnh thc t, Tng Gim c KBNN xem xt, quyt nh vic la chn m thm ti khon ti NHTM khc ngoi cc h thng NHTM m KBNN hin ang m ti khon. 2. i vi KBNN cp tnh, KBNN cp huyn: a) Khi c nhu cu m mi hoc m thm hoc thay i ni m ti khon thanh ton, ti khon chuyn thu ca KBNN cp tnh hoc KBNN cp huyn trc thuc ti cc NHTM, KBNN cp tnh c vn bn  ngh gi KBNN; trong  nu r l do m mi hoc m thm hoc thay i ni m ti khon. Vic m mi hoc m thm hoc thay i ni m ti khon thanh ton, ti khon chuyn thu ca KBNN cp tnh, KBNN cp huyn ch c thc hin sau khi c s chp thun bng vn bn ca KBNN; th tc m ti khon c thc hin theo quy nh ca NHTM ni KBNN m ti khon; b) Khi c nhu cu ng v tt ton ti khon ti ngn hng, cc n v KBNN cp tnh, KBNN cp huyn c vn bn yu cu v phi hp vi ngn hng ni m ti khon lm th tc ng ti khon theo quy nh ca NHNN Vit Nam v NHTM ni KBNN m ti khon. iu 7. Tr li tin gi v thu ph dch v thanh ton 1. Vic tr li i vi s d ti khon v thu ph i vi cc khon thanh ton trn ti khon ca cc n v KBNN c thc hin theo quy nh ti Ngh nh s 24/2016/N-CP ngy 05 thng 4 nm 2016 ca Chnh ph quy nh ch  qun l ngn qu nh nc. 2. i vi ti khon thanh ton tng hp ca Cc K ton Nh nc m ti NHNN Vit Nam, cc khon thanh ton li v ph hng thng c tnh, xc nhn v hch ton theo quy nh ca NHNN Vit Nam. HYPERLINK \l "_ftn12" 12 3. i vi ti khon ca cc n v KBNN m ti NHTM, cc khon thanh ton li v ph hng thng c tnh, xc nhn v hch ton thng qua ti khon ca KBNN ti NHTM ni m ti khon v c bo n/bo c, km theo bng k tnh li v ph thng qua thanh ton song phng in t. iu 8. Nhim v v quyn hn ca Kho bc Nh nc 1. Qun l v s dng ti khon theo ng quy nh ti Thng t ny  vic thanh ton c nhanh chng, chnh xc v an ton; ng thi, to thun li cho cc n v, c nhn trong qu trnh giao dch vi KBNN. 2. T chc iu hnh s d trn cc ti khon thanh ton tng hp ca Cc K ton Nh nc  m bo kh nng thanh ton ca ton h thng KBNN. HYPERLINK \l "_ftn13" 13 3. Thc hin y  cc quyn v ngh)a v ca ch ti khon ti ngn hng theo quy nh ca php lut. Chng III IU KHON THI HNH HYPERLINK \l "_ftn14" 14 iu 9. Hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh t ngy 15 thng 01 nm 2017. 2. Bi b Quyt nh s 1163 TC/Q/KBNN ngy 16 thng 11 nm 1995 ca B trng B Ti chnh ban hnh Quy nh v vic m v s dng ti khon tin gi ca KBNN ti ngn hng. iu 10. T chc thc hin 1. Cc n v KBNN (S Giao dch, KBNN cp tnh, KBNN cp huyn) kim tra, r sot cc ti khon hin ang m ti ngn hng (NHNN Vit Nam v NHTM) v x l: a) i vi cc ti khon  m bo ph hp vi cc quy nh ti Thng t ny, th cc n v c tip tc duy tr vic m v s dng ti khon ; b) i vi cc ti khon cha m bo ph hp vi quy nh ti Thng t ny, th phi lm th tc tt ton v ng ti khon theo ch  quy nh; ng thi, lm th tc m v s dng ti khon theo ng quy nh ti Thng t ny, m bo vic ng ti khon ci v m ti khon mi hon thnh trc ngy 14 thng 01 nm 2017. 2. KBNN v cc c quan, n v, t chc v c nhn c lin quan chu trch nhim thi hnh Thng t ny./. XC THC VN BN HP NHT KT. B TRNG TH TRNG Hunh Quang Hi   HYPERLINK \l "_ftnref1" 1 Vn bn ny c hp nht t 02 Thng t sau: - Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi, c hiu lc thi hnh k t ngy 15 thng 01 nm 2017; - Thng t s 131/2017/TT-BTC ngy 15 thng 12 nm 2017 ca B Ti chnh sa i, b sung mt s iu ca Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018. Vn bn hp nht ny khng thay th 02 Thng t nu trn.  HYPERLINK \l "_ftnref2" 2 Thng t s 131/2017/TT-BTC ngy 15 thng 12 nm 2017 ca B Ti chnh sa i, b sung mt s iu ca Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi c cn c ban hnh nh sau:  Cn c Lut Ngn sch nh nc ngy 25 thng 6 nm 2015; Cn c Ngh nh s 24/2016/N-CP ngy 05 thng 4 nm 2016 ca Chnh ph quy nh ch  qun l ngn qu nh nc; Cn c Ngh nh s 87/2017/N-CP ngy 26 thng 7 nm 2017 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Cn c Quyt nh s 26/2015/Q-TTg ngy 08 thng 7 nm 2015 ca Th tng Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca Kho bc Nh nc trc thuc B Ti chnh; Theo  ngh ca Tng Gim c Kho bc Nh nc; B trng B Ti chnh ban hnh Thng t sa i, b sung mt s iu ca Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi.  HYPERLINK \l "_ftnref3" 3 iu ny c sa i, b sung theo quy nh ti Khon 1 iu 1 ca Thng t s 131/2017/TT-BTC ngy 15 thng 12 nm 2017 ca B Ti chnh sa i, b sung mt s iu ca Thng t s 315/2016/TT-BTC ngy 30 thng 11 nm 2016 ca B Ti chnh quy nh v qun l v s dng ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi (sau y vit tt l Thng t s 131/2017/TT-BTC), c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref4" 4 Khon ny c sa i theo quy nh ti im a Khon 2 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref5" 5 Khon ny c sa i theo quy nh ti im a Khon 2 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref6" 6 Khon ny c bi b theo quy nh ti im b Khon 2 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref7" 7 Khon ny c sa i theo quy nh ti im a Khon 3 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref8" 8 Khon ny c b sung theo quy nh ti im b Khon 3 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref9" 9 Khon ny c sa i theo quy nh ti im c Khon 3 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref10" 10 iu ny c sa i theo quy nh ti Khon 4 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref11" 11 Khon ny c sa i theo quy nh ti Khon 5 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref12" 12 Khon ny c sa i theo quy nh ti Khon 6 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref13" 13 Khon ny c sa i theo quy nh ti Khon 7 iu 1 ca Thng t s 131/2017/TT-BTC, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018.  HYPERLINK \l "_ftnref14" 14 iu 2 ca Thng t s 131/2017/TT-BTC ngy 15 thng 12 nm 2017, c hiu lc thi hnh k t ngy 01 thng 02 nm 2018 quy nh nh sau:  iu 2. Hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh k t ngy 01 thng 02 nm 2018. 2. 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