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{\info{\title Quy\'d5t \'ae\'denh}{\author Nguyen Dai Vu}{\operator Pham Bich Ngoc}{\creatim\yr1998\mo11\dy26\hr11\min4}{\revtim\yr1998\mo12\dy7\hr13\min13}{\version1}{\edmins0}{\nofpages0}{\nofwords0}{\nofchars0}{\vern49203}}
\paperw11907\paperh16840\margl1797\margr1797 \widowctrl\ftnbj\aenddoc\hyphcaps0\formshade \fet0\sectd \psz9\linex0\endnhere\titlepg {\header \pard\plain \qj\fi567\sa120\nowidctlpar\pvpara\phmrg\posxr\posy0 \f96\cf2 {\field{\*\fldinst PAGE }{\fldrslt {
\lang1024 7}}}
\par \pard \qj\fi567\ri360\sa120\nowidctlpar
\par }{\headerf \pard\plain \s17\qc\nowidctlpar\tqc\tx4320\tqr\tx8640 \f96\cf2 {\b\f97\fs20 v\'a8n ph\'dfng qu\'e8c h\'e9i}{\f97 \tab }{\f97\fs20 c\'ac s\'eb d\'f7 li\'d6u lu\'cbt vi\'d6t nam LAWDATA
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang{\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang{\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang{\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang{\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}\pard\plain \qc\sb120\sa320\keepn\nowidctlpar \f96\cf2 {\b\f97\fs32\expnd4\expndtw24 Quy\'d5t \'ae\'denh
\par }\pard \qc\sa120\keepn\nowidctlpar {\b\f97\fs20\expnd4\expndtw24 c\'f1a Th\'e8ng \'ae\'e8c Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc s\'e8 307-Q\'a7/NH2 \line ng\'b5y 16-9-1997 Ban h\'b5nh "Quy \'ae\'denh k\'fd hi\'d6u c\'f1a \line ch\'f8ng t\'f5 v\'b5 k\'fd hi
\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4\line li\'aan quan \'ae\'d5n thanh to\'b8n"
\par }\pard \qj\fi567\sa120\nowidctlpar
\par \pard \qc\sa120\keepn\nowidctlpar {\f97\fs20\expnd4\expndtw24 Th\'e8ng \'ae\'e8c Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc
\par }\pard \qj\fi567\sa120\nowidctlpar
\par {\i - C\'a8n c\'f8 Ph\'b8p l\'d6nh Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc Vi\'d6t Nam, Ph\'b8p l\'d6nh Ng\'a9n h\'b5ng, H\'eep t\'b8c x\'b7 T\'ddn d\'f4ng v\'b5 C\'abng ty T\'b5i ch\'ddnh ng\'b5y 23-5-1990;
\par - C\'a8n c\'f8 Ph\'b8p l\'d6nh K\'d5 to\'b8n v\'b5 Th\'e8ng k\'aa ng\'b5y 10-5-1988;
\par - C\'a8n c\'f8 Ngh\'de \'ae\'denh s\'e8 15/CP ng\'b5y 2-3-1993 c\'f1a Ch\'ddnh ph\'f1 v\'d2 nhi\'d6m v\'f4, quy\'d2n h\'b9n v\'b5 tr\'b8ch nhi\'d6m qu\'b6n l\'fd Nh\'b5 n\'ad\'edc c\'f1a b\'e9, c\'ac quan ngang B\'e9;
\par - C\'a8n c\'f8 Quy\'d5t \'ae\'denh s\'e8 196/TTg ng\'b5y 1-4-1997 c\'f1a Th\'f1 t\'ad\'edng Ch\'ddnh ph\'f1 v\'d2 vi\'d6c s\'f6 d\'f4ng c\'b8c d\'f7 li\'d6u th\'abng tin tr\'aan v\'cbt mang tin \'ae\'d3 l\'b5m ch\'f8ng t\'f5 k\'d5 to\'b8n v\'b5 thanh to
\'b8n c\'f1a c\'b8c Ng\'a9n h\'b5ng v\'b5 t\'e6 ch\'f8c t\'ddn d\'f4ng.}
\par {\i - Theo \'ae\'d2 ngh\'de c\'f1a V\'f4 tr\'ad\'ebng V\'f4 K\'d5 to\'b8n - T\'b5i ch\'ddnh Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc.
\par }\pard \qc\sb360\sa160\keepn\nowidctlpar {\b\f97\fs32\expnd4\expndtw24 Quy\'d5t \'ae\'denh
\par }\pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 1.} Ban h\'b5nh k\'ccm theo Quy\'d5t \'ae\'denh n\'b5y "Quy \'ae\'denh k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 v\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4 li\'aan quan \'ae
\'d5n thanh to\'b8n".
\par \pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 2.} Quy\'d5t \'ae\'denh n\'b5y c\'e3 hi\'d6u l\'f9c sau 15 ng\'b5y k\'d3 t\'f5 ng\'b5y k\'fd. C\'b8c quy \'ae\'denh v\'d2 v\'can \'ae\'d2 n\'b5y ban h\'b5nh tr\'ad\'edc \'ae\'a9
y tr\'b8i v\'edi Quy\'d5t \'ae\'denh n\'b5y \'ae\'d2u h\'d5t hi\'d6u l\'f9c thi h\'b5nh.
\par \pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 3.} Ch\'b8nh v\'a8n ph\'dfng Th\'e8ng \'ae\'e8c, V\'f4 tr\'ad\'ebng V\'f4 K\'d5 to\'b8n - T\'b5i ch\'ddnh, Th\'f1 tr\'ad\'ebng \'ae\'acn v\'de thu\'e9c Ng\'a9n h\'b5ng Nh\'b5 n
\'ad\'edc Trung \'ad\'acng, T\'e6ng gi\'b8m \'ae\'e8c, Gi\'b8m \'ae\'e8c Ng\'a9n h\'b5ng, Kho b\'b9c Nh\'b5 n\'ad\'edc, Gi\'b8m \'ae\'e8c chi nh\'b8nh Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc t\'d8nh, th\'b5nh ph\'e8, Gi\'b8m \'ae\'e8c Trung t\'a9m tin h\'e4c Ng
\'a9n h\'b5ng, Gi\'b8m \'ae\'e8c S\'eb Giao d\'dech Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc ch\'deu tr\'b8ch nhi\'d6m thi h\'b5nh Quy\'d5t \'ae\'denh n\'b5y.
\par \pard \qj\fi567\sa120\nowidctlpar
\par
\par
\par
\par
\par
\par
\par \pard \qc\sb120\sa320\keepn\nowidctlpar {\b\f97\fs32\expnd4\expndtw24 Quy \'ae\'denh}
\par \pard \qc\sa120\keepn\nowidctlpar {\b\f97\fs20\expnd4\expndtw24 k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 v\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4\line li\'aan quan \'ae\'d5n thanh to\'b8n
\par }\pard\plain \s19\qc\sa120\nowidctlpar \f96\cf2 {\i Ban h\'b5nh k\'ccm theo Quy\'d5t \'ae\'denh s\'e8 307-Q\'a7/NH2 ng\'b5y 16 th\'b8ng 09 n\'a8m 1997\line c\'f1a Th\'e8ng \'ae\'e8c Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc
\par }\pard\plain \qj\fi567\sa120\nowidctlpar \f96\cf2
\par \pard \qc\sb120\sa120\keepn\nowidctlpar {\b\f97\fs22\expnd5\expndtw28 I- Nh\'f7ng quy \'ae\'denh chung
\par }\pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 1.} K\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 v\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4 l\'b5 m\'e9t d\'b7y con s\'e8 \'ae\'ad\'eec x\'b8c \'ae\'denh \'ae\'d3 ghi v\'b5o nh
\'f7ng \'ab quy \'ae\'denh s\'bdn tr\'aan ch\'f8ng t\'f5 thanh to\'b8n (bao g\'e5m c\'b6 ch\'f8ng t\'f5 gi\'cay v\'b5 ch\'f8ng t\'f5 \'aei\'d6n t\'f6) \'ae\'d3 th\'d3 hi\'d6n lo\'b9i ch\'f8ng t\'f5 v\'b5 n\'e9i dung nghi\'d6p v\'f4 thanh to\'b8n, gi\'f3
p cho c\'b8c Ng\'a9n h\'b5ng v\'b5 c\'b8c kh\'b8ch h\'b5ng nh\'cbn bi\'d5t \'ae\'ad\'eec lo\'b9i ch\'f8ng t\'f5 g\'e8c v\'b5 n\'e9i dung kinh t\'d5 ph\'b8t sinh li\'aan quan \'ae\'d5n nghi\'d6p v\'f4 thanh to\'b8n, c\'e3 t\'b8c d\'f4ng gi\'f3p cho vi\'d6
c x\'f6 l\'fd ch\'f8ng t\'f5 \'ae\'ad\'eec d\'d4 d\'b5ng, nhanh ch\'e3ng, ch\'ddnh x\'b8c, k\'dep th\'eai, \'ae\'c8y nhanh t\'e8c \'ae\'e9 thanh to\'b8n.
\par \pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 2.} K\'d5t c\'cau k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 v\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4 d\'efng \'ae\'d3 ghi tr\'aan ch\'f8ng t\'f5 li\'aan quan \'ae\'d5
n thanh to\'b8n l\'b5 m\'e9t d\'b7y s\'e8 g\'e5m 5 con s\'e8, \'ae\'ad\'eec chia th\'b5nh 2 nh\'e3m, c\'f4 th\'d3 nh\'ad sau:
\par \pard \qj\fi567\sa120\nowidctlpar - Nh\'e3m 1: G\'e5m 2 con s\'e8 \'ae\'c7u ti\'aan b\'aan tr\'b8i l\'b5 k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 d\'efng \'ae\'d3 thanh to\'b8n, \'ae\'ad\'eec \'ae\'b8nh s\'e8 t\'f5 01 \'ae\'d5n 99
\par - Nh\'e3m 2: G\'e5m 3 con s\'e8 cu\'e8i l\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4 thanh to\'b8n, \'ae\'ad\'eec \'ae\'b8nh s\'e8 t\'f5 101 \'ae\'d5n 999
\par * V\'dd d\'f4: 20110 th\'d3 hi\'d6n c\'f4 th\'d3:
\par 20 - L\'b5 k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 d\'efng \'ae\'d3 thanh to\'b8n: "U\'fb nhi\'d6m chi"
\par 110 - L\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4 thanh to\'b8n: "Tr\'ddch t\'b5i kho\'b6n ti\'d2n g\'f6i \'ae\'d3 thanh to\'b8n ti\'d2n mua v\'cbt t\'ad, h\'b5ng ho\'b8"
\par
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 3.} Khi l\'cbp ch\'f8ng t\'f5 \'aei\'d6n t\'f6 hay chuy\'d3n ho\'b8 t\'f5 ch\'f8ng t\'f5 gi\'cay sang ch\'f8ng t\'f5 \'aei\'d6n t\'f6 th\'d7 c\'b8c Ng\'a9n h\'b5ng, Kho b\'b9c Nh
\'b5 n\'ad\'edc ph\'b6i ghi \'ae\'c7y \'ae\'f1 v\'b5 \'ae\'f3ng k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 v\'b5 k\'fd hi\'d6u v\'d2 n\'e9i dung nghi\'d6p v\'f4 v\'b5o v\'de tr\'dd quy \'ae\'denh tr\'aan ch\'f8ng t\'f5 (bao g\'e5m c\'b6 ch\'f8ng t\'f5 \'aei\'d6
n t\'f6 v\'b5 ch\'f8ng t\'f5 gi\'cay).
\par \pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 4.} Quy \'ae\'denh n\'b5y \'b8p d\'f4ng \'ae\'e8i v\'edi Ng\'a9n h\'b5ng, Kho b\'b9c Nh\'b5 n\'ad\'edc tham gia thanh to\'b8n tr\'aan l\'b7nh th\'e6 Vi\'d6t Nam. Quy \'ae\'denh n
\'b5y kh\'abng \'b8p d\'f4ng \'ae\'e8i v\'edi h\'d6 th\'e8ng thanh to\'b8n SWIFT Messaging.
\par \pard \qj\fi567\sa120\nowidctlpar
\par \pard \qc\sb120\sa120\keepn\nowidctlpar {\b\f97\fs22\expnd5\expndtw28 II- Quy \'ae\'denh c\'f4 th\'d3
\par }\pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 5.} K\'fd hi\'d6u c\'f4 th\'d3 c\'f1a c\'b8c nh\'e3m nh\'ad sau:
\par \pard \qj\fi567\sa120\nowidctlpar
\par 1. K\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 d\'efng thanh to\'b8n:
\par - C\'b8c lo\'b9i ch\'f8ng t\'f5 d\'efng \'ae\'d3 thanh to\'b8n \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 01 \'ae\'d5n 99:
\par \trowd \trgaph108\trleft567 \cellx7823\cellx8409 \pard \qj\sa120\nowidctlpar\intbl + Gi\'cay n\'e9p ti\'d2n m\'c6t, Ng\'a9n phi\'d5u thanh to\'b8n\cell 01\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7823\cellx8409 \pard
\qj\sa120\nowidctlpar\intbl + Gi\'cay l\'dcnh ti\'d2n m\'c6t, Ng\'a9n phi\'d5u thanh to\'b8n\cell 02\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Gi\'cay r\'f3t h\'b9n m\'f8c kinh ph\'dd Ng\'a9n s\'b8ch\cell 03\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + Gi\'cay tho\'b8i thu Ng\'a9n s\'b8ch Nh\'b5 n\'ad\'edc\cell 04\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Gi\'cay n\'e9p ti\'d2n v\'b5o Ng\'a9n s\'b8ch Nh\'b5 n\'ad\'edc b\'bbng ti\'d2n m\'c6t\cell 05\cell
\pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Gi\'cay m\'eb th\'ad t\'ddn d\'f4ng\cell 06\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Phi\'d5u thu\cell 10\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Phi\'d5u chi\cell
11\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Phi\'d5u chuy\'d3n kho\'b6n\cell 12\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + U\'fb nhi\'d6m chi\cell 20\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + U\'fb nhi
\'d6m thu\cell 21\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Gi\'cay n\'e9p ti\'d2n v\'b5o Ng\'a9n s\'b8ch Nh\'b5 n\'ad\'edc b\'bbng chuy\'d3n kho\'b6n\cell 22\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Phi\'d5u xu\'cat kho
\cell 23\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Phi\'d5u nh\'cbp kho\cell 24\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + L\'d6nh chuy\'d3n C\'e3\cell 30\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + L\'d6
ch chuy\'d3n N\'ee\cell 31\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + L\'d6nh hu\'fb thanh to\'b8n\cell 32\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + S\'d0c d\'efng \'ae\'d3 l\'dcnh ti\'d2n m\'c6t\cell 40\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + S\'d0c d\'efng \'ae\'d3 chuy\'d3n kho\'b6n\cell 41\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + S\'d0c b\'b6o chi\cell 42\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + S\'d0c chuy\'d3n ti
\'d2n\cell 43\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + B\'b6ng k\'aa n\'e9p s\'b8ch\cell 44\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + B\'b6ng k\'aa ho\'b8 \'ae\'acn, ch\'f8ng t\'f5 giao h\'b5ng\cell 50\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + B\'b6ng k\'aa ch\'f8ng t\'f5 thanh to\'b8n qua t\'b5i kho\'b6n ti\'d2n g\'f6i t\'b9i Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc \cell 51\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + B\'b6ng thanh to\'b8n b\'ef
tr\'f5\cell 52\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + B\'b6ng k\'d5t qu\'b6 thanh to\'b8n b\'ef tr\'f5 thanh to\'b8n v\'edi Ng\'a9n h\'b5ng\cell 53\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + {\f97 b}\'b6ng k\'aa ch\'f8
ng t\'f5 thanh to\'b8n b\'ef tr\'f5 v\'d5...\cell 54\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + B\'b6ng k\'aa t\'ddnh l\'b7i\cell 55\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7823\cellx8409 \pard \qj\sa120\nowidctlpar\intbl
+ C\'b8c ch\'f8ng t\'f5 kh\'b8c\cell 99\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar Ghi ch\'f3: Ri\'aang \'ae\'e8i v\'edi Phi\'d5u xu\'cat kho, Phi\'d5u nh\'cbp kho ch\'d8 \'ae\'ad\'eec d\'efng l\'b5m ch\'f8ng t\'f5 trong tr\'ad\'eang h\'ee
p nh\'cbp xu\'cat kho ph\'b8t h\'b5nh v\'b5 ch\'d8 \'ae\'ad\'eec \'b8p d\'f4ng trong h\'d6 th\'e8ng Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc.
\par 2. K\'fd hi\'d6u v\'d2 n\'e9i dung lo\'b9i nghi\'d6p v\'f4 thanh to\'b8n:
\par - C\'b8c lo\'b9i n\'e9i dung thanh to\'b8n nh\'ad: c\'b8c lo\'b9i chuy\'d3n ti\'d2n thanh to\'b8n ti\'d2n h\'b5ng ho\'b8, v\'cbt t\'ad, ti\'d2n c\'abng, d\'dech v\'f4 ti\'d2n mua b\'b8n ch\'f8ng kho\'b8n,... \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 100 \'ae\'d5
n 199:
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n c\'b8 nh\'a9n\cell 100\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2
n cho c\'b8c t\'e6 ch\'f8c kinh t\'d5\cell 101\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n ki\'d2u h\'e8i\cell 102\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n vi\'d6n tr\'ee\cell 103\cell
\pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n \'f1ng h\'e9 c\'b8c c\'abng t\'b8c t\'f5 thi\'d6n\cell 104\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n \'ae\'c6t c\'e4c\cell 105\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n d\'f9 tr\'f7 b\'bet bu\'e9c\cell 106\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n thanh to\'b8n b\'ef tr\'f5\cell 107\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n thanh to\'b8n qua t\'b5i kho\'b6n ti\'d2n g\'f6i t\'b9i Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc\cell 108\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c chuy\'d3n ti\'d2n kh\'b8c\cell 109\cell
\pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n ti\'d2n mua, b\'b8n v\'cbt t\'ad, h\'b5ng ho\'b8\cell 110\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n ti\'d2n c\'abng ho\'c6c d\'dech v\'f4 cung \'f8ng\cell
111\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n kh\'e8i l\'ad\'eeng x\'a9y l\'bep\cell 112\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n kh\'e8i l\'ad\'eeng thi\'d5t b\'de\cell 113\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n mua, b\'b8n ngo\'b9i t\'d6\cell 114\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n mua, b\'b8n v\'b5ng b\'b9c\cell 115\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + Thanh to\'b8n ti\'d2n mua, b\'b8n ch\'f8ng kho\'b8n\cell 116\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n ti\'d2n mua s\'bem t\'b5i s\'b6n\cell 117\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + \'a7\'c7u t\'ad ti\'d2n g\'f6i t\'b9i c\'b8c T\'e6 ch\'f8c t\'ddn d\'f4ng\cell 118\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c lo\'b9i thanh to\'b8n kh
\'b8c\cell 199\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar - N\'e9i dung thanh to\'b8n c\'b8c kho\'b6n c\'abng n\'ee, ti\'d5t ki\'d6m, c\'b8c kho\'b6n n\'ee d\'a9n, n\'ee c\'f2, c\'b8c kho\'b6n cho vay, tr\'b6 n\'ee... \'ae\'ad\'eec k\'fd hi
\'d6u t\'f5 200 \'ae\'d5n 299:
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Cho vay\cell 200\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Tr\'b6 n\'ee vay\cell 201\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + \'a7i\'d2u ch\'d8nh n\'ee cho vay\cell 202\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n n\'ee qu\'b8 h\'b9n\cell 203\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu ti\'d2n ti
\'d5t ki\'d6m\cell 204\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Tr\'b6 ti\'d2n ti\'d5t ki\'d6m (Tr\'b6 ti\'d2n ti\'d5t ki\'d6m g\'e8c)\cell 205\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n c\'b8c kho\'b6n n
\'ee c\'f2\cell 206\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thanh to\'b8n c\'b8c kho\'b6n n\'ee d\'a9n\cell 207\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c lo\'b9
i thanh to\'b8n kh\'b8c\cell 299\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar - N\'e9i dung thanh to\'b8n v\'d2 c\'b8c kho\'b6n thu \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 300 \'ae\'d5n 399
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Thu l\'b7i cho vay\cell 300\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Thu l\'b7i ti\'d2n g\'f6i\cell 301
\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu l\'b7i g\'e3p v\'e8n v\'b5o c\'b8c t\'e6 ch\'f8c qu\'e8c t\'d5 \cell 302\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu l\'b7i h\'efn v\'e8n, mua c\'e6 ph\'c7n\cell 303\cell
\pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu v\'d2 kinh doanh v\'b5ng b\'b9c, \'ae\'b8 qu\'fd\cell 304\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu v\'d2 kinh doanh ngo\'b9i t\'d6\cell 305\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + Thu v\'d2 mua b\'b8n ch\'f8ng kho\'b8n\cell 306\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n thu v\'d2 d\'dech v\'f4 Ng\'a9n h\'b5ng\cell 307\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n thu kh\'b8c v\'d2 ho\'b9t \'ae\'e9ng kinh doanh\cell 308\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n thu v\'d2 thi\'d5u qu\'fc, t\'b5i s\'b6n, m\'cat, tham \'ab, ch\'ea x\'f6 l
\'fd.\cell 309\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n thu v\'d2 ti\'aau hu\'fb\cell 310\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n thu kh
\'b8c\cell 399\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar - N\'e9i dung thanh to\'b8n v\'d2 c\'b8c kho\'b6n chi \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 400 \'ae\'d5n 499:
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Chi tr\'b6 l\'b7i ti\'d2n vay\cell 400\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Chi tr\'b6 l\'b7i ti
\'d2n g\'f6i\cell 401\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi tr\'b6 l\'b7i ph\'b8t h\'b5nh tr\'b8i phi\'d5u\cell 402\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi v\'d2 ho\'b9t \'ae\'e9ng kinh doanh v\'b5ng b\'b9
c, \'ae\'b8 qu\'fd\cell 403\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi v\'d2 kinh doanh ngo\'b9i t\'d6\cell 404\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi v\'d2 mua b\'b8n ch\'f8ng kho\'b8n\cell 405\cell \pard
\intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi ph\'b8t h\'b5nh ti\'d2n v\'b5 c\'b8c ph\'ad\'acng ti\'d6n thanh to\'b8n thay ti\'d2n\cell 406\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n chi kh\'b8c v\'d2 ho\'b9t \'ae\'e9
ng kinh doanh\cell 407\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi l\'ad\'acng v\'b5 ph\'f4 c\'cap l\'ad\'acng\cell 408\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi v\'d2 t\'b5i s\'b6n\cell 409\cell \pard \intbl \row
\pard \qj\sa120\nowidctlpar\intbl + Chi v\'cbt li\'d6u gi\'cay t\'ea in\cell 410\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi ph\'ad\'acng ti\'d6n b\'b6o h\'e9 lao \'ae\'e9ng v\'b5 trang ph\'f4c giao d\'dech\cell 411\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + Chi c\'abng t\'b8c ph\'dd\cell 412\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi \'ae\'b5o t\'b9o, hu\'can luy\'d6n nghi\'d6p v\'f4, nghi\'aan c\'f8u khoa h\'e4c\cell 413\cell \pard \intbl \row
\pard \qj\sa120\nowidctlpar\intbl + Chi xu\'cat b\'b6n t\'b5i li\'d6u, tuy\'aan truy\'d2n qu\'b6ng c\'b8o\cell 414\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi v\'d2 kho qu\'fc\cell 415\cell \pard \intbl \row \pard
\qj\sa120\nowidctlpar\intbl + Chi ph\'dd cho vi\'d6c thanh tra\cell 416\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n chi kh\'b8c v\'d2 qu\'b6n l\'fd\cell 417\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi b
\'b6o to\'b5n v\'e8n\cell 418\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi l\'cbp qu\'fc d\'f9 ph\'dfng\cell 419\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n chi v\'d2 ti\'aau hu\'fb\cell 420\cell \pard
\intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chi qu\'fc b\'d7nh \'e6n gi\'b8 c\'b6\cell 421\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n chi kh\'b8c\cell 499\cell \pard
\intbl \row \pard \qj\fi567\sa120\nowidctlpar
\par - N\'e9i dung thanh to\'b8n v\'d2 c\'b8c kho\'b6n chuy\'d3n v\'e8n \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 500 \'ae\'d5n 599:
\par
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n v\'e8n ng\'ben h\'b9n\cell 500\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n v\'e8
n trung h\'b9n\cell 501\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n v\'e8n d\'b5i h\'b9n\cell 502\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n v\'e8n mua s\'bem t\'b5i s\'b6n c\'e8 \'ae\'denh\cell 503\cell
\pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n kinh ph\'dd\cell 504\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n c\'b8c qu\'fc\cell 505\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n n\'e9p kh
\'cau hao c\'ac b\'b6n l\'aan c\'cap tr\'aan\cell 506\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n n\'e9p l\'eei nhu\'cbn l\'aan c\'cap tr\'aan\cell 507\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n l\'e7
\cell 508\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n n\'e9p ti\'d2n b\'b8n h\'b5ng\cell 509\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n ti\'d2n thu v\'d2 thanh l\'fd t\'b5i s\'b6n c\'e8 \'ae\'denh l\'aa
n c\'cap tr\'aan\cell 510\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Chuy\'d3n gi\'b8 tr\'de c\'dfn l\'b9i c\'f1a t\'b5i s\'b6n c\'e8 \'ae\'denh (khi xu\'cat TSC\'a7 ch\'ada kh\'cau hao h\'d5t gi\'b8 tr\'de)\cell 511\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + Tr\'ee gi\'b8 c\'f1a Ng\'a9n s\'b8ch Nh\'b5 n\'ad\'edc\cell 512\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'cap l\'b9i ti\'d2n thu\'d5 c\'f1a Ng\'a9n s\'b8ch Nh\'b5 n\'ad\'edc\cell 513\cell \pard
\intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c chuy\'d3n v\'e8n kh\'b8c\cell 599\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar - N\'e9i dung thanh to\'b8n v\'d2 c\'b8c kho\'b6n n\'e9p Ng
\'a9n s\'b8ch s\'b8ch Nh\'b5 n\'ad\'edc \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 600 \'ae\'d5n 699:
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + N\'e9p thu\'d5 doanh thu (ho\'c6c thu\'d5 VAT)\cell 600\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + N\'e9
p thu\'d5 v\'e8n\cell 601\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p thu\'d5 l\'eei t\'f8c\cell 602\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p thu\'d5 l\'eei t\'f8c si\'aau ng\'b9ch\cell 603\cell \pard \intbl
\row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p thu\'d5 xu\'cat nh\'cbp kh\'c8u\cell 604\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p thu\'d5 thu nh\'cbp\cell 605\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p thu
\'d5 ti\'aau th\'f4 \'ae\'c6c bi\'d6t\cell 606\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu\'d5 nh\'b5 \'ae\'cat, ti\'d2n thu\'aa \'ae\'cat\cell 607\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu\'d5 t\'b5i nguy\'aan
\cell 608\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu\'d5 s\'f6 d\'f4ng \'ae\'cat n\'abng nghi\'d6p\cell 609\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu\'d5 chuy\'d3n quy\'d2n s\'f6 d\'f4ng \'ae\'cat\cell 610\cell
\pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + Thu\'d5 m\'abn b\'b5i\cell 611\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c lo\'b9i thu\'d5 kh\'b8c\cell 612\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho
\'b6n n\'e9p ph\'b9t\cell 613\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n t\'dech thu\cell 614\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p kh\'cau hao c\'ac b\'b6n\cell 615\cell \pard \intbl \row
\trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n n\'e9p kh\'b8c cho Ng\'a9n s\'b8ch nh\'b5 n\'ad\'edc\cell 699\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar - N\'e9i dung thanh to\'b8n v\'d2 c
\'b8c kho\'b6n n\'e9p, \'ae\'e3ng g\'e3p \'ae\'denh k\'fa \'ae\'ad\'eec k\'fd hi\'d6u t\'f5 700 \'ae\'d5n 799
\par \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + N\'e9p b\'b6o hi\'d3m x\'b7 h\'e9i\cell 700\cell \pard \intbl \row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + N\'e9p b\'b6o hi
\'d3m y t\'d5\cell 701\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p kinh ph\'dd C\'abng \'aeo\'b5n\cell 702\cell \pard \intbl \row \pard \qj\sa120\nowidctlpar\intbl + N\'e9p b\'b6o hi\'d3m Nh\'b5 n\'ad\'edc\cell 703\cell \pard \intbl
\row \trowd \trgaph108\trleft567 \cellx7513\cellx8222 \pard \qj\sa120\nowidctlpar\intbl + C\'b8c kho\'b6n n\'e9p kh\'b8c\cell 799\cell \pard \intbl \row \pard \qj\fi567\sa120\nowidctlpar
\par \pard \qc\sb120\sa120\keepn\nowidctlpar {\b\f97\fs22\expnd5\expndtw28 III- \'a7i\'d2u kho\'b6n thi h\'b5nh
\par }\pard \qj\fi567\sa120\nowidctlpar
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 6.} V\'f4 tr\'ad\'ebng V\'f4 K\'d5 to\'b8n - T\'b5i ch\'ddnh c\'e3 tr\'b8ch nhi\'d6m h\'ad\'edng d\'c9n v\'b5 theo d\'e2i vi\'d6c th\'f9c hi\'d6n quy \'ae\'denh n\'b5y trong H
\'d6 th\'e8ng Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc.
\par \pard \qj\fi567\sa120\nowidctlpar T\'e6ng Gi\'b8m \'ae\'e8c, Gi\'b8m \'ae\'e8c Ng\'a9n h\'b5ng, Kho b\'b9c Nh\'b5 n\'ad\'edc c\'e3 tr\'b8ch nhi\'d6m h\'ad\'edng d\'c9n v\'b5 ki\'d3m tra vi\'d6c th\'f9c hi\'d6n quy \'ae\'denh n\'b5y trong \'ae\'acn v\'de m
\'d7nh.
\par
\par \pard \qj\fi720\sa120\keepn\nowidctlpar {\b\fs26\expnd4\expndtw24 \'a7i\'d2u 7.} Vi\'d6c b\'e6 sung, s\'f6a \'ae\'e6i ho\'c6c hu\'fb b\'e1 k\'fd hi\'d6u c\'f1a ch\'f8ng t\'f5 v\'b5 k\'fd hi\'d6u v\'d2 m\'e4i n\'e9i dung nghi\'d6p v\'f4 trong Quy \'ae\'de
nh n\'b5y do Th\'e8ng \'ae\'e8c Ng\'a9n h\'b5ng Nh\'b5 n\'ad\'edc quy\'d5t \'ae\'denh.
\par }
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