B TI CHNH

---------

CNG HO X HI CH NGHA VIT NAM

S: 97 /2004/TT-BTC

-----------------------------------

C LP - T DO - HNH PHC
H Ni, ngy 13 thng 10 nm 2004

THNG T
Hng dn ch qun l, chi tr, thanh ton cc khon chi Ngn sch
Nh nc bng ngoi t qua Kho bc Nh nc
Cn c Lut Ngn sch Nh nc s 01/2002/QH11 ngy 16/12/2002 ca
Quc hi v Ngh nh s 60/2003/N-CP ngy 06/06/2003 ca Chnh ph quy
nh chi tit v hng dn thi hnh Lut Ngn sch Nh nc;
Cn c Ngh nh s 60/2003/N-CP ngy 06/06/2003 ca Chnh ph quy
nh chi tit v hng dn thi hnh Lut Ngn sch Nh nc;
Cn c Ngh nh s 77/2003/N-CP ngy 1/7/2003 quy nh chc nng,
nhim v, quyn hn v c cu t chc ca B Ti chnh.
B Ti chnh hng dn ch qun l chi tr mt s khon chi bng ngoi
t ca cc n v d ton thuc ngn sch Trung ng ti Kho bc Nh nc nh
sau:
I. QUY NH CHUNG
1. Nhng khon chi bng ngoi t c thc hin theo hnh thc lnh
chi tin bao gm:
- Chi tr n nc ngoi.
- Vin tr cho cc t chc quc t v nc ngoi theo Quyt nh ca Chnh
ph.
- Kinh ph cho cc c quan i din Vit Nam nc ngoi.
- ng gp cho cc T chc quc t c th (ADB,WB, IMF,v.v...).
- Chi nghip v, nhp thit b, vt t cho nhim v thng xuyn v d tr
ca B Cng an, B Quc phng.
- Chi tr cp v o to i vi lu hc sinh Vit Nam hc nc ngoi
theo quyt nh ca B trng B Gio dc v o to (bao gm tr cp, hc ph,
v my bay, sinh hot ph ca lu hc sinh).
- Chi on ra ca cc nhim v chi c cp bng lnh chi tin (theo Quyt
nh s 42/2004/Q-BTC ngy 22/4/2004 ca B trng B Ti chnh).

- Cc khon chi khc theo quyt nh ca Th tng Chnh ph, B trng

B Ti chnh (quc phng, an ninh, cp vn u t xy dng c bn cho mt s d
n thuc Ngn sch Nh nc).
2. Nhng khon chi bng ngoi t c thc hin theo d ton nm
(hnh thc rt d ton) tnh bng ng Vit Nam bao gm:
- Chi cho cc on i cng tc nc ngoi (tr cc on ra c cp bng
lnh chi tin nu ti im 1 Mc I)
- Chi ng nin lim t chc quc t ca cc B, ngnh.
- Chi mua tin, thanh ton cc pht sng.
- Cc khon chi khc theo quyt nh ca B trng B Ti chnh.
3. Qui nh trch nhim ca n v d ton thuc ngn sch Trung
ng:
a. Cn c vo d ton ngn sch c Chnh ph giao hng nm, cc B, c
quan ngang B, c quan thuc Chnh ph (sau y gi l cc n v d ton) phn
b d ton theo nhm mc qui nh hin hnh, thuyt minh chi tit nhng nhim
v chi bng ngoi t gi B Ti chnh lm cn c cp pht.
b. Cc n v d ton chu trch nhim qun l, s dng v quyt ton cc
nhim v chi bng ngoi t theo ch hin hnh.
c. Cc n v d ton thuc Ngn sch Trung ng m ti khon d ton ti
S Giao dch Kho bc Nh nc nu c nhu cu chi bng ngoi t nu ti im 2
Mc I Thng t ny.
II. QUY NH C TH
1. Lp d ton chi ngoi t:
- D ton chi ngoi t l mt b phn d ton ngn sch Nh nc, cc
khon chi bng ngoi t c lp d ton chung trong d ton hng nm ca cc
n v.
- D ton chi ngoi t c tnh bng la M qui i ra ng Vit Nam
theo t gi k hoch do B Ti chnh qui nh.
- Cc khon chi bng ngoi t cn c lp chi tit theo cc biu Mu s 1;
Mu s 08- TT 59 (nh km Thng t ny) .
2. Phn b d ton ngn sch nm:
Cn c quyt nh giao d ton ngn sch nm ca Th tng Chnh ph,
cc n v d ton cp I phn b v giao d ton cho cc n v s dng ngn sch
trc thuc theo cc nhm mc ngn sch qui nh hin hnh.
3. Kim sot, thanh ton, quyt ton cc khon chi ngoi t:
3.1. i vi cc khon chi bng ngoi t nu ti im 1 Mc I Thng t ny,
B Ti chnh lp lnh chi tin trong ghi r s chi ngoi t v quy ra ng Vit
2

Nam theo t gi hch ton do B Ti chnh qui nh gi S Giao dch Kho bc Nh

nc.
Cn c lnh chi tin ca B Ti chnh, Kho bc Nh nc thc hin hch
ton chi Ngn sch Trung ng bng ng Vit Nam; ng thi, trch Qu Ngoi t
tp trung ca Ngn sch Nh nc cp thanh ton cho cc khon chi bng ngoi t
theo ni dung ghi trong lnh chi tin v thng tri duyt y d ton (theo Biu
mu s 02 v 03 nh km Thng t ny)
a. Quyt ton ngoi t on ra ca cc nhim v chi bng lnh chi tin theo
Quyt nh s 42/2004/Q-BTC ngy 22 thng 4 nm 2004 ca B trng B Ti
chnh c thc hin nh sau:
Trong thi gian 15 ngy sau khi on v, n v s dng Ngn sch Trung
ng c trch nhim gi quyt ton chi ngoi t on ra cho c quan ti chnh. Cn
c h s quyt ton on ra c c quan ti chnh duyt quyt ton chi ngoi
t (theo biu Mu s 02-a nh km Thng t ny), n v c php b tr tha
thiu gia cc on ra, c th nh sau:
- Nu tin tha (s tin tha nhiu hn s tin thiu), n v np vo Qu
ngoi t tp trung ca Nh nc.
Cn c chng t np ngoi t, giy bo c ca Ngn hng Ngoi thng v
s tin np trn, c quan ti chnh (V ti chnh chuyn ngnh) c Thng bo
quyt ton ngh Kho bc Nh nc thc hin hch ton gim chi ngn sch nh
nc ca n v d ton theo Chng Loi - Khon Mc Tiu mc tng
ng vi s ngoi t n v np bng ng Vit Nam theo t gi hch ton do B
Ti chnh quy nh (theo biu Mu s 02-b nh km Thng t ny) .
- Nu tin thiu (s tin thiu nhiu hn s tin tha), c quan ti chnh cp
b sung bng lnh chi tin gi S Giao dch Kho bc Nh nc thc hin chi tr.
b) n cui nm (31/12) n v d ton v c quan ti chnh lp bin bn
i chiu s liu lm cn c duyt quyt ton nm.
3.2. i vi cc nhim v chi ngoi t nu ti im 2 Mc I thc hin theo
d ton nm tnh bng ng Vit Nam, Kho bc Nh nc thc hin vic kim sot
chi Ngn sch Nh nc, trng hp nu chi ngoi t Kho bc Nh nc th trch
Qu Ngoi t tp trung ca Ngn sch Nh nc chi tr thanh ton cho n v
ng thi hch ton bng ng Vit Nam tng ng vi s ngoi t , theo t gi
hch ton do B Ti chnh qui nh v tr dn vo d ton nm, c th nh sau:
3.2.1.Chi tr ngoi t cho cc on i cng tc nc ngoi:
a. Cc n v d ton chu trch nhim qun l kinh ph on ra t khu lp
d ton, tm ng v duyt quyt ton i vi tng on v c nhn.
b. Cn c vo cc qui nh ca Thng t s 79/2003/TT-BTC ngy
13/8/2003 hng dn ch qun l, cp pht, thanh ton cc khon chi Ngn
sch Nh nc qua Kho bc Nh nc; quy nh hin hnh ca B Ti chnh v
ch cng tc ph cho cn b, cng chc nh nc i cng tc ngn hn nc
3

ngoi; cn c vo tnh hnh thc t ca on ra, vic cp pht chia thnh 2 bc

sau:
- Cp tm ng: cn c vo d ton chi ngn sch nh nc bng ngoi t
(tnh theo ng Vit Nam) c c quan nh nc c thm quyn duyt v giy rt
d ton ngn sch bng ngoi t (ghi r tm ng) ca n v s dng Ngn sch
Nh nc (theo Ph lc s 06- TT 79 nh km Thng t ny) Kho bc Nh nc
lm th tc trch Qu Ngoi t tp trung ca Ngn sch Nh nc tm ng cho n
v; ng thi, hch ton tm ng chi Ngn sch Trung ng bng tin Vit Nam
theo t gi hch ton do B Ti chnh quy nh.
Khi thc hin cp tm ng cho n v, Kho bc Nh nc thc hin tr
ngay vo d ton nm ca n v.
- Cp thanh ton: trong thi gian 15 ngy sau khi on v, n v s dng
ngn sch trung ng c trch nhim gi quyt ton chi ngoi t on ra cho Kho
bc Nh nc thanh ton tm ng. Cn c h s quyt ton on ra c c
quan ch qun duyt quyt ton chi ngoi t v giy ngh thanh ton tm ng
ca n v (theo Ph lc s 07-TT 79 nh km Thng t ny), Kho bc Nh nc
lm th tc chuyn t cp tm ng sang cp thanh ton tm ng; ng thi, thanh
ton s ngoi t tm ng theo t gi hch ton do B Ti chnh quy nh. Qu
trnh thanh ton tm ng c b tr tha, thiu gia cc on trong cng mt n
v. Sau khi b tr gia cc on, nu cn chnh lch, th x l nh sau:
+ Trng hp s tm ng nh hn s c quyt ton, n v phi lp giy
rt d ton ngn sch bng ngoi t gi Kho bc Nh nc c cp b sung
ngoi t v tr vo d ton Ngn sch Nh nc c duyt;
+ Trng hp s tm ng ln hn s c quyt ton, n v c trch nhim
hon tr Qu Ngoi t tp trung ca Ngn sch Nh nc s chnh lch. Khi n
v hon tr, Kho bc Nh nc hch ton phc hi ti khon d ton khi thc hin
hch ton gim chi cho n v.
c. n v d ton c trch nhim quyt ton chi ngoi t tng ng tin
ng Vit Nam cng vi quyt ton qu, nm ca n v.
3.2.2. Chi tr ngoi t thanh ton ng nin lim, mua tin, cc pht sng:
a. i vi cc khon chi ng nin lim cho cc t chc quc t (mc 157);
mua tin (mc 119) ca cc B, ngnh: cn c d ton chi ngoi t km theo chng
t thanh ton c lin quan (hp ng thanh ton, giy bo i tin ca cc t chc
quc t) v giy rt d ton Ngn sch Nh nc bng ngoi t, Kho bc Nh nc
thc hin trch qu ngoi t ca Ngn sch Nh nc chi tr v thanh ton trc
tip cho ngi c hng; ng thi, hch ton chi ngn sch trung ng bng
ng Vit Nam theo t gi hch ton do B Ti chnh quy nh tr vo d ton
ngn sch nh nc ca n v;
b. i vi khon chi cc pht sng, truyn tin (mc 111) phc v cho cc
on cp cao ca ng, Chnh ph, Quc hi i cng tc nc ngoi c thc
hin nh vic chi tr ngoi t cho on i cng tc nc ngoi.
4

3.3. Chi mua ngoi t ca ngn hng: mua ngoi t ca ngn hng c
thc hin trong trng hp Qu Ngoi t tp trung ca Ngn sch Nh nc khng
ngoi t p ng cho cc nhu cu thanh ton, chi tr ca Ngn sch Nh
nc hoc cho cc n v d ton c nhu cu chi bng ngoi t, nhng thc hin
giao dch ti cc Kho bc Nh nc a phng.
Cn c d ton Ngn sch Nh nc c phn b, giy rt d ton Ngn
sch Nh nc (tm ng hoc thanh ton) ca n v s dng Ngn sch Nh
nc, Kho bc Nh nc cp tm ng hoc cp thanh ton cho n v s dng
ngn sch bng ng Vit Nam theo t gi bn ngoi t ca ngn hng (ni n v
mua ngoi t) cng b ti thi im chi ngoi t n v trc tip mua ngoi t
ca ngn hng.
3.4. Trng hp c chnh lch t gi (t gi thc t cao hn t gi khi thng
bo k hoch) th n v d ton c ngn sch m bo cp s ngoi t
c b tr trong d ton nm ca n v.
4. Quyt ton chi ngoi t:
n v d ton tng hp chi ngoi t chung trong bo co quyt ton hng
nm ca n v.
C quan ti chnh c trch nhim thm nh bo co quyt ton chi ngoi t
ca cc n v d ton theo qui nh hin hnh ca B Ti chnh.
III. T CHC THC HIN
Thng t ny c hiu lc thi hnh sau 15 ngy k t ngy ng Cng bo.
Cc ni dung quy nh ti Thng t ny c thc hin t nin ngn sch nm
2004; thay th Thng t s 40/2001/TT-BTC ngy 5/6/2001 ca B Ti chnh.
Trong qu trnh thc hin nu c kh khn vng mc, ngh cc B, c
quan ngang B, c quan thuc Chnh ph, cc n v phn nh kp thi v B Ti
chnh nghin cu, gii quyt./.

Ni nhn:
- Vn phng TW v cc ban ca ng;
- VPQH, VPCP, VP Ch tch nc
- Vin KSNDTC, TANDTC;
- Cc B, c quan ngang B;
c quan thuc Chnh ph ; c quan
Trung ng ca cc on th;
- HND, UBND cc tnh,
thnh ph trc thuc TW;
- Ban Ti chnh qun tr trung ng;
- Cc Kim tra vn bn (B T php);
- Cng bo;
- S Ti chnh, KBNN cc tnh,
TP trc thuc TW ;
- Cc n v thuc BTC;

KT. B TRNG B TI CHNH

Th trng

L Th Bng Tm ( k)

- V Php ch;
- Lu VP, TCN.

bieu mau TT97.doc