pmk_190_pmk05_2012 tata cara pembayaran dalam rangka pelaksanaan apbn
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PERATURAN MENTERI
KEUANGAN REPUBLIK
INDONESIA NOMOR 190
/PMK.05/2012
TENTANG
TATA CARA PEMBAYARANDALAM RANGKA PELAKSANAANANGGARAN PENDAPATAN DANBELANJA NEGARA
DENGAN RAHMAT
TUHAN YANG MAHA
ESA MENTERI
KEUANGAN REPUBLIK
INDONESIA,
Meni!"n# ". !"$%"!e&'"("&)"n Pe&"*+&"n Men*e&i
Ke+"n#"n N&1-/PMK.0/2005, *e"$
'i"*+& )e*en*+"nen#en"i
e'"n e!""&"n'"" e")("n""nAn##"&"n Pen'""*"n '"n
Be"n3" Ne#"&"4
b. !"$%" (e(+"i 'en#"n P"(" ""* 627 $+&+8 " Un'"n#9Un'"n#N& 1 T"$+n 200 *en*"n#Pe&!en'"$"&""n Ne#"&",Men*e&i Ke+"n#"n (e")+Ben'"$"&" U+ Ne#"&"
!e&%en"n# ene*")"n)e!i3")"n '"n e'"ne")("n""n "n##"&"n ne#"&"4
c. !"$%" +n*+) e")("n")"nAn##"&"n Pen'""*"n '"nBe"n3" Ne#"&" "n# e!i$*e&*i!, e:(ien, e)ni(, e8e)*i8,*&"n("&"n, '"n !e&*"n##+n#
3"%"!, e&+ en#"*+& )e!"i)e*en*+"n en#en"i e'"ne!""&"n '"" e")("n""nAn##"&"n Pen'""*"n '"n
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Be"n3" Ne#"&"4
d. !"$%" !e&'"("&)"ne&*i!"n#"n (e!"#"i"n"'i")(+' '"" $+&+8 ", $+&+8 !, '"n $+&+8 ;, e&+ene*")"n Pe&"*+&"n Men*e&iKe+"n#"n *en*"n# T"*" C"&"Pe!""&"n D"" R"n#)"Pe")("n""n An##"&"nPen'""*"n '"n Be"n3" Ne#"&"4
Men#in#"* 1. Un'"n#9Un'"n# N& 1 T"$+n 200- *en*"n# Ke+"n#"nNe#"&" 6Le!"&"n Ne#"&"
Re+!i) In'ne(i" T"$+n 200-N& , T"!"$"n Le!"&"nNe#"&" Re+!i) In'ne(i" N&2
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9
4. Pe&"*+&"n Pee&in*"$ N& 1 T"$+n 2010 *en*"n# S*"n'"&
A)+n*"n(i Pee&in*"$"n6Le!"&"n Ne#"&" Re+!i)In'ne(i" T"$+n 2010 N&21-, T"!"$"n Le!"&"n Ne#"&"Re+!i) In'ne(i" N& 51574
MEMUTUSKAN
Mene*")"n PERATURAN MENTERIKEUANGAN TENTANG TATA CARAPEMBAYARAN DALAM RANGKAPELAKSANAAN ANGGARANPENDAPATAN DAN BELANJANEGARA.
BAB I
KETENTU
AN UMUM
P"(" 1
D"" Pe&"*+&"n Men*e&i ini "n#'i")(+' 'en#"n
1. An##"&"n Pen'""*"n '"nBe"n3" Ne#"&" "n# (e"n3+*n"'i(in#)"* APBN "'""$ &en;"n"
)e+"n#"n *"$+n"n ee&in*"$"nne#"&" "n# 'i(e*+3+i e$De%"n Pe&%")i"n R")"*.
2. D"8*"& I(i"n Pe")("n""nAn##"&"n "n# (e"n3+*n"'i(e!+* DIPA "'""$ D)+enPe")("n""n An##"&"n "n#'i#+n")"n(e!"#"i ";+"nPen##+n" An##"&"n '""e")("n")"n )e#i"*"nee&in*"$"n (e!"#"ie")("n""n APBN.
3. Men*e&i/Piin"n Le!"#""'""$ e3"!"* "n#!e&*"n##+n# 3"%"! "*"(en#e""n )e+"n#"nKeen*e&i"n Ne#"&"/Le!"#""n# !e&("n#)+*"n.
4. Keen*e&i"n Ne#"&"/Le!"#""'""$ )een*e&i"n ne#"&"/
e!"#" ee&in*"$ nn
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9)een*e&i"n ne#"&"/e!"#"ne#"&".
5. Pen##+n" An##"&"n "n#(e"n3+*n" 'i(in#)"* PA "'""$e3"!"*ee#"n# )e%en"n#"nen##+n""n "n##"&"nKeen*e&i"n Ne#"&"/Le!"#".
6. K+"(" Pen##+n" An##"&"n "n#
(e"n3+*n" 'i(in#)"* KPA "'""$e3"!"* "n# ee&e$)+"(" '"&i PA +n*+)e")("n")"n (e!"#i"n)e%en"n#"n '"n *"n##+n# 3"%"!en##+n""n "n##"&"n "'"Keen*e&i"n Ne#"&"/Le!"#""n# !e&("n#)+*"n.
7. B"#i"n An##"&"n "'""$)e) "n##"&"n en+&+*nen)"*+& Keen*e&i"n
Ne#"&"/Le!"#" '"n en+&+*8+n#(i Ben'"$"&" U+ Ne#"&".
8. Ben'"$"&" U+ Ne#"&" "n#(e"n3+*n" 'i(in#)"* BUN"'""$ e3"!"* "n# 'i!e&i *+#"(+n*+) e")("n")"n 8+n#(i BUN.
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9 - 9
9. K+"(" Ben'"$"&" U+ Ne#"&""n# (e"n3+*n" 'i(e!+* K+"("BUN "'""$ e3"!"* "n#'i"n#)"* e$ BUN +n*+)e")("n")"n*+#"()e!en'"$"&""n '"" &"n#)"e")("n""n APBN '""%i""$ )e&3" "n# 'i*e*")"n
10. K"n*& Pe""n"nPe&!en'"$"&""n Ne#"&" "n#(e"n3+*n" 'i(in#)"* KPPN"'""$ in(*"n(i =e&*i)"Di&e)*&"* Jen'e&"Pe&!en'"$"&""n "n#ee&e$ )+"(" '"&i BUN+n*+) e")("n")"n (e!"#i"n8+n#(i K+"(" BUN.
11. S"*+"n Ke&3" "n# (e"n3+*n"
'i(e!+* S"*)e& "'""$ +ni*"ni("(i ini Keen*e&i"nNe#"&"/Le!"#" "*"+ +ni*"ni("(i Pee&in*"$ D"e&"$"n# e")("n")"n )e#i"*"nKeen*e&i"n Ne#"&"/Le!"#"'"n eii)i )e%en"n#"n '"n*"n##+n# 3"%"! en##+n""n"n##"&"n.
12. Pe3"!"* Pe!+"* Ki*en "n#(e"n3+*n" 'i(in#)"* PPK "'""$e3"!"* "n# e")("n")"n)e%en"n#"n PA/KPA +n*+)en#"!i )e+*+("n '"n/"*"+*in'")"n "n# '""*en#")i!"*)"n en#e+"&"n "*"(!e!"n APBN.
13. Pe3"!"* Pen"n'" T"n#"n S+&"*Pe&in*"$ Me!""& "n#(e"n3+*n" 'i(e!+* PPSPM"'""$ e3"!"* "n# 'i!e&i
)e%en"n#"n e$ PA/KPA +n*+)e")+)"n en#+3i"n "*"(e&in*""n e!""&"n'"n ene&!i*)"n e&in*"$e!""&"n.
14. Ben'"$"&" Pen#e+"&"n "'""$&"n# "n# 'i*+n3+) +n*+)ene&i", eni"n,e!""&)"n, en"*"+("$")"n,'"n ee&*"n##+n#3"%"!)"n
+"n# +n*+) )ee&+"n Be"n3"
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Ne#"&" '"" e")("n""nAPBN "'" )"n*&/S"*)e&Keen*e&i"n Ne#"&"/Le!"#".
15. Ben'"$"&" Pen#e+"&"nPe!"n*+ "n# (e"n3+*n"'i(in#)"* BPP "'""$ &"n# "n#'i*+n3+) +n*+) e!"n*+Ben'"$"&" Pen#e+"&"n +n*+)e")("n")"n e!""&"n)e"'" "n# !e&$") #+n"
)e"n;"&"n e")("n""n )e#i"*"n*e&*en*+.
16. Pe*+#"( Pen#e""n A'ini(*&"(iBe"n3" Pe#"%"i "n# (e"n3+*n"'i(in#)"* PPABP "'""$ e!"n*+KPA "n# 'i!e&i *+#"( '"n*"n##+n# 3"%"! +n*+) en#e"e")("n""n !e"n3" e#"%"i.
17. U"n# Pe&(e'i""n "n#(e"n3+*n" 'i(in#)"* UP "'""$+"n# +)" )e&3" '"" 3+"$*e&*en*+ "n# 'i!e&i)"n )e"'"Ben'"$"&" Pen#e+"&"n +n*+)e!i""i )e#i"*"n e&"(in"(e$"&i9$"&i S"*)e& "*"+e!i""i en#e+"&"n "n#en+&+* (i8"* '"n *+3+"nn"*i'") +n#)in 'i")+)"n e"+ie)"ni(e e!""&"n"n#(+n#.
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9 9
18. Pe!""&"n L"n#(+n# "n#(e"n3+*n" 'i(e!+* Pe!""&"nLS "'""$ e!""&"n "n#'i")+)"n "n#(+n# )e"'"Ben'"$"&" Pen#e+"&"n/ene&i"$") "inn" "*"( '"("& e&3"n3i"n)e&3", (+&"* )e+*+("n, (+&"**+#"( "*"+ (+&"* e&in*"$ )e&3"
"inn" e"+i ene&!i*"n S+&"*Pe&in*"$ Me!""& L"n#(+n#.
19. T"!"$"n U"n# Pe&(e'i""n"n# (e"n3+*n" 'i(in#)"* TUP"'""$ +"n# +)" "n#'i!e&i)"n )e"'" Ben'"$"&"Pen#e+"&"n +n*+) )e!+*+$"n"n# ("n#"* en'e(") '""16("*+7 !+"n ee!i$i "#+ UP"n# *e"$ 'i*e*")"n.
20. Pe&*"n##+n#3"%"!"n T"!"$"nU"n# Pe&(e'i""n "n#(e"n3+*n" 'i(in#)"* PTUP"'""$ e&*"n##+n#3"%"!"n "*"( TUP.
21. S+&"* Pe&in*""n Pe!""&"n"n# (e"n3+*n" 'i(in#)"* SPP"'""$ ')+en "n# 'i*e&!i*)"ne$ PPK, "n# !e&i(i e&in*""ne!""&"n *"#i$"n )e"'"
ne#"&".22. S+&"* Pe&in*""n Pe!""&"n
L"n#(+n# "n# (e"n3+*n"'i(e!+* SPP9LS "'""$ ')+en"n# 'i*e&!i*)"n e$ PPK, '""
&"n#)" e!""&"n *"#i$"n)e"'" ene&i" $")/Ben'"$"&" Pen#e+"&"n.
23. S+&"* Pe&in*""n Pe!""&"nU"n# Pe&(e'i""n "n#
(e"n3+*n" 'i(e!+* SPP9UP"'""$ ')+en "n#'i*e&!i*)"n e$ PPK, "n#
!e&i(i e&in*""n e!""&"nUP.
24. S+&"* Pe&in*""n Pe!""&"n T"!"$"n U"n# Pe&(e'i""n "n#(e"n3+*n" 'i(e!+* SPP9TUP"'""$ ')+en "n# 'i*e&!i*)"ne$ PPK, "n# !e&i(i e&in*""ne!""&"n TUP.
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25. S+&"* Pe&in*""n Pe!""&"nPen##"n*i"n U"n# Pe&(e'i""n"n# (e"n3+*n" 'i(e!+* SPP9GUP "'""$ ')+en "n#'i*e&!i*)"n e$ PPK, "n# !e&i(ie&*"n##+n#3"%"!"n '"ne&in*""n )e!"i e!""&"nUP.
26. S+&"* Pe&in*""n Pe!""&"nPen##"n*i"n U"n# Pe&(e'i""n
Ni$i "n# (e"n3+*n" 'i(e!+*SPP9GUP Ni$i "'""$ ')+en"n# 'i*e&!i*)"n e$ PPK,
"n# !e&i(i e&*"n##+n#3"%"!"nUP.
27. S+&"* Pe&in*""n Pe!""&"nPe&*"n##+n#3"%"!"n T"!"$"nU"n# Pe&(e'i""n "n#(e"n3+*n" 'i(e!+* SPP9 PTUP"'""$ ')+en "n# 'i*e&!i*)"ne$ PPK, "n# !e&i(i e&in*""n
e&*"n##+n#3"%"!"n "*"( TUP.
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9 5 9
28. S+&"* Pe&in*"$ Me!""& "n#(e"n3+*n" 'i(in#)"* SPM"'""$ ')+en "n#'i*e&!i*)"n e$ PPSPM +n*+)en;"i&)"n '"n" "n#!e&(+!e& '"&i DIPA.
29. S+&"* Pe&in*"$ Me!""&L"n#(+n# "n# (e"n3+*n"
'i(e!+* SPM9LS "'""$ ')+en"n# 'i*e&!i*)"n e$ PPSPM+n*+) en;"i&)"n '"n" "n#!e&(+!e& '"&i DIPA '""
&"n#)" e!""&"n *"#i$"n)e"'" ene&i" $")/Ben'"$"&"Pen#e+"&"n.
30. S+&"* Pe&in*"$ Me!""& U"n#Pe&(e'i""n "n# (e"n3+*n"'i(e!+* SPM9UP "'""$ ')+en
"n# 'i*e&!i*)"n e$ PPSPM+n*+) en;"i&)"n UP.
31. S+&"* Pe&in*"$ Me!""& T"!"$"n U"n# Pe&(e'i""n"n# (e"n3+*n" 'i(e!+* SPM9
TUP "'""$ ')+en "n#'i*e&!i*)"n e$ PPSPM +n*+)en;"i&)"n TUP.
32. S+&"* Pe&in*"$ Me!""&Pen##"n*i"n U"n# Pe&(e'i""n
"n# (e"n3+*n" 'i(e!+*SPM9GUP "'""$ ')+en "n#'i*e&!i*)"n e$ PPSPM 'en#"ne!e!"ni DIPA, "n# '"n"n"'ie+n")"n +n*+)en##"n*i)"n UP "n# *e"$'i")"i.
33. S+&"* Pe&in*"$ Me!""&Pen##"n*i"n U"n# Pe&(e'i""nNi$i "n# (e"n3+*n" 'i(e!+*
SPM9GUP Ni$i "'""$ ')+en"n# 'i*e&!i*)"n e$ PPSPM(e!"#"i e&*"n##+n#3"%"!"n UP"n# e!e!"ni DIPA.
34. S+&"* Pe&in*"$ Me!""&Pe&*"n##+n#3"%"!"n T"!"$"nU"n# Pe&(e'i""n "n#(e"n3+*n" 'i(e!+* SPM9PTUP"'""$ ')+en "n#'i*e&!i*)"n e$ PPSPM (e!"#"ie&*"n##+n#3"%"!"n "*"( TUP
"n# e!e!"ni DIPA.
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35. S+&"* Pe&in*"$ Pen;"i&"n D"n""n# (e"n3+*n" 'i(e!+* SP2D"'""$ (+&"* e&in*"$ "n#'i*e&!i*)"n e$ KPPN (e")+K+"(" BUN +n*+) e")("n""nen#e+"&"n "*"( !e!"n APBN!e&'"("&)"n SPM.
36. B"#"n A)+n S*"n'"& "n#(e"n3+*n" 'i(in#)"* BAS "'""$'"8*"& e&)i&""n !+)+ !e("&
ei+*i )'e '"n +&"i"n"ni("(i, 8+n#(i '"n (+! 8+n#(i,
&#&", )e#i"*"n, output, !"#i"n"n##"&"n/+ni* "ni("(i e(enI/S"*)e& '"n )'e e&)i&""n "n#'i*e*")"n '"n 'i(+(+n (e;"&"(i(*e"*i( +n*+) e+'"$)"ne&en;"n""n, e")("n""n"n##"&"n, (e&*"e&*"n##+n#3"%"!"n '"n "&"n)e+"n#"n ee&in*"$ +("*.
37. Pene&i""n Ne#"&" B+)"n P"3")"n# (e"n3+*n" 'i(in#)"* PNBP"'""$ (e+&+$ ene&i""nee&in*"$ +("* "n# *i'")!e&"(" '"&i "3").
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9
38. B"n) Oe&"(in" "'""$ !"n)++ "n# 'i*+n3+) e$Men*e&i Ke+"n#"n (e")+ BUN"*"+ e3"!"* "n# 'i!e&i )+"("
+n*+) e")("n")"nein'"$!+)+"n (e3+"$ +"n#
'"&i K"( Ne#"&" )e &e)enin#(e!"#"i"n" "n# *e&;"n*+
'"" SP2D.39. A&(i D"*" K+*e& "n#
(e"n3+*n" 'i(in#)"* ADK "'""$
"&(i '"*" '"" !en*+) softcopy"n# 'i(i"n '"" e'i"eni"n"n 'i#i*".
40. G"3i In'+) "'""$ #"3i "n#'i!""&)"n (e;"&" &+*in !+"n"n)e"'" e#"%"i ne#e&i "n# *e"$'i"n#)"* e$ e3"!"* "n#
!e&%en"n# 'en#"n (+&"*)e+*+("n (e(+"i )e*en*+"ne&+n'"n#9+n'"n#"n "'"S"*)e& "n# ei+*i #"3i ))'"n *+n3"n#"n "n# ee)"* "'"#"3i.
BAB II
RUANG
LINGKUP
P"(" 2
Pe&"*+&"n Men*e&i ini en#"*+&en#en"i *"*" ;"&" e!""&"n'"" &"n#)" e")("n""n APBN(e"in *"*" ;"&" e!""&"n '""&"n#)" e")("n""n APBN +n*+)Pe&%")i"n Re+!i) In'ne(i" 'iL+"& Ne#e&i '"n Keen*e&i"n
Pe&*"$"n"n '"n Ten*"&" N"(in"In'ne(i".
BAB III
DA>TAR ISIAN PELAKSANAANANGGARAN
P"(" -
(1) DIPA !e&")+ (e!"#"i '"("&
e")("n""n en#e+"&"n ne#"&"
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9(e*e"$ en'""* en#e("$"n'"&i Men*e&i Ke+"n#"n (e")+BUN.
(2) A)"(i '"n" "n# *e&*+"n#'"" DIPA e&+")"n !"*"(*e&*in##i en#e+"&"n ne#"&".
(3) Pen#e+"&"n ne#"&" (e!"#"i"n"'i")(+' "'" ""* 627 *i'")
!e$ 'i")("n")"n 3i)" ")"(i'"n"n" *i'") *e&(e'i" "*"+ *i'");+)+ *e&(e'i" '"" DIPA.
(4) K$+(+( e")("n""n en#e+"&"nne#"&" +n*+) e!""&"n #"3i'"n *+n3"n#"n "n# ee)"*"'" #"3i '""* e""+i")"(i '"n" #"3i '"n *+n3"n#"n"n# ee)"* "'" #"3i '""DIPA, (e!e+ 'i")+)"ne&+!"$"n/&e=i(i DIPA.
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BAB I?
PEJABAT PERBENDAHARAANNEGARA
B"#i"n
Ke("*+
Pen##+n"An##"&"n
P"("
(1) Men*e&i/Piin"n Le!"#" (e")+eneen##"&" +&+("n*e&*en*+ '"" ee&in*"$"n!e&*in'") (e!"#"i PA "*"(B"#i"n An##"&"n "n# 'i(e'i")"n+n*+) eneen##"&""n
+&+("n ee&in*"$"n"n# en3"'i *+#"('"n )e%en"n#"nn"
*e&(e!+*.
(2) Men*e&i Ke+"n#"n, (e"in (e!"#"iPA "*"( B"#i"n An##"&"n +n*+))een*e&i"n "n# 'iiinn", 3+#" !e&*in'") (e")+ PA "*"(B"#i"n An##"&"n "n# *i'")'i)e))"n '"" B"#i"nAn##"&"n Keen*e&i"n
Ne#"&"/Le!"#" *e&*en*+.
(3) B"#i"n An##"&"n "n# *i'")'i)e))"n '"" B"#i"nAn##"&"n Keen*e&i"nNe#"&"/Le!"#" *e&*en*+(e!"#"i"n" 'i")(+' "'" ""*627, ei+*i
a. Pen#e""n U*"n#4
b. Pen#e""n Hi!"$4
c. Pen#e""n In=e(*"(i Pee&in*"$4d. Pen#e""n Pene&+("n Pin3""n4
e. Pen#e""n T&"n(8e& )e D"e&"$4
f. Pen#e""n S+!(i'i4
g. Pen#e""n T&"n(")(i K$+(+(4'"n
h. Pen#e""n An##"&"n "inn".
(4) D"" en#e" B"#i"nAn##"&"n (e!"#"i"n"'i")(+' "'" ""* 627, Men*e&iKe+"n#"n en+n3+) e3"!"*
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(e*in#)"* e(en I 'i in#)+n#"nKeen*e&i"n Ke+"n#"n +n*+)en3""n)"n 8+n#(i PA.
(5) Ke*en*+"n e!i$ "n3+* en#en"i*+#"( '"n *"n##+n# 3"%"! PA'"n *"*" ;"&" e!""&"n "*"(B"#i"n An##"&"n "n# *i'")'i)e))"n '"" B"#i"nAn##"&"n Keen*e&i"n
Ne#"&"/Le!"#" *e&*en*+(e!"#"i"n" 'i")(+' "'"""* 627 'i"*+& '"" Pe&"*+&"nMen*e&i Ke+"n#"n *e&(en'i&i.
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B"#i"n Ke'+"
K+"("
Pen##+n"
An##"&"n
P"(" 5
(1) Men*e&i/Piin"n Le!"#" (e")+PA !e&%en"n#
a. en+n3+) )e"" S"*)e& "n#!e&(*"*+( Pe#"%"i Ne#e&i Sii
+n*+) e")("n")"n)e#i"*"n Keen*e&i"nNe#"&"/Le!"#" (e!"#"i KPA4'"n
b. ene*")"n Pe3"!"*
Pe&!en'"$"&""n Ne#"&" "inn".(2) Pen+n3+)"n KPA (e!"#"i"n"
'i")(+' "'" ""* 617 $+&+8 "
!e&(i8"* ex-officio.
(3) Pe3"!"* Pe&!en'"$"&""n Ne#"&""inn" (e!"#"i"n" 'i")(+'"'" ""* 617 $+&+8 !, ei+*iPPK '"n PPSPM.
(4) Ke%en"n#"n PA +n*+)ene*")"n Pe3"!"*Pe&!en'"$"&""n Ne#"&"
(e!"#"i"n" 'i")(+'"'" ""* 617 $+&+8 !'ii"$)"n )e"'" KPA.
(5) Se*i" *e&3"'i e"n*i"n 3"!"*"n)e"" S"*)e&, (e*e"$ (e&"$*e&i" 3"!"*"n e3"!"* )e""S"*)e& "n# !"&+ "n#(+n#en3"!"* (e!"#"i KPA.
(6) PA '""* en+n3+) e3"!"* "in(e"in )e"" S"*)e& (e!"#"i KPA'"" $"
a. S"*)e& 'iiin e$ e3"!"* "n#!e&(i8"* )i(ine&4
b. S"*)e& 'iiin e$ e3"!"*E(en I "*"+ (e*in#)"* E(enI4
c. S"*)e& (een*"&"4
d. S"*)e& "n# iin"nn"
e+n"i *+#"( 8+n#(in"4
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"*"+
e. S"*)e& Le!"#" Ne#"&".
(7) D"" $" S"*)e& "n#iin"nn" !+)"n Pe#"%"iNe#e&i Sii, PA '""*en+n3+) e3"!"* "in "n#!e&(*"*+( Pe#"%"i Ne#e&i Sii(e!"#"i KPA.
(8) D"" )e"'""n *e&*en*+ PA'""* en+n3+) KPA "n# !+)"n
Pe#"%"i Ne#e&i Sii, 'en#"nee&*i!"n#)"n e8e)*i=i*"(
'"" e")("n""n '"ne&*"n##+n#3"%"!"n "n##"&"n,
e")("n""n )e#i"*"n, '"n
en;""i"n output/)ine&3" "n#'i*e*")"n '"" DIPA.
(9) Pen+n3+))"n KPA (e!"#"i"n"'i")(+' "'" ""* 6
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P"("
(1) D"" $" *e&'""* )e*e&!"*"("n 3+"$ e3"!"*/e#"%"i "n#een+$i ("&"* +n*+)'i*e*")"n (e!"#"i Pe3"!"*Pe&!en'"$"&""n Ne#"&",'i+n#)in)"n e&"n#)""n 8+n#(i
Pe3"!"* Pe&!en'"$"&""n Ne#"&"'en#"n ee&$"*i)"n
e")("n""n &in(i ("in# +3i (check
and balance7.
(2) Pe&"n#)""n 3"!"*"n(e!"#"i"n" 'i")(+' "'"""* 617, '""* 'i")("n")"ne"+i e&"n#)""n 3"!"*"nKPA (e!"#"i PPK "*"+ PPSPM.
P"(" (1) KPA e")("n")"n en##+n""n
"n##"&"n !e&'"("&)"n DIPAS"*)e&.
(2) KPA (e!"#"i"n" 'i")(+'"'" ""* 617 'i;"n*+)"n "'"DIPA.
(3) Pen+n3+)"n KPA *i'") *e&i)"*e&i'e *"$+n "n##"&"n.
(4) D"" $" *e&'""* )e)(n#"n 3"!"*"n )e"" S"*)e&(e!"#"i"n" 'i")(+' '""P"(" 5 ""* 627 "*"+ e3"!"* "in"n# 'i*+n3+) (e!"#"i KPA(e!"#"i"n" 'i")(+' '""P"(" 5 ""* 67, PA (e#e&"en+n3+) (e&"n# e3"!"* !"&+(e!"#"i e")("n" *+#"( KPA.
(5) Pen+n3+)"n KPA !e&")$i& ""!i"*i'") *e&")"(i "n##"&"n +n*+)&#&" "n# ("" "'" *"$+n"n##"&"n !e&i)+*n".
(6) KPA "n# en+n3+)"nn"!e&")$i& (e!"#"i"n" 'i")(+'"'" ""* 657!e&*"n##+n#3"%"! +n*+)enee("i)"n (e+&+$"'ini(*&"(i '"n e"&"n)e+"n#"n.
P"(
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" <
(1) Pen+n3+)"n KPA "*"( e")("n""n'"n" De)n(en*&"(i 'i")+)"n
e$ G+!e&n+& (e")+i$") "n# 'i!e&i)"n ei"$"n(e!"#i"n +&+("n ee&in*"$"n"n# en3"'i )e%en"n#"nKeen*e&i"n Ne#"&"/Le!"#".
(2) Pen+n3+)"n KPA "*"(e")("n""n '"n" U&+("nBe&("", 'i")+)"n e$Men*e&i/Piin"n Le!"#" "*"(+(+ G+!e&n+&/B+"*i/"i)*".
(3) Pen+n3+)"n KPA "*"(e")("n""n T+#"( Pe!"n*+"n'i")+)"n e$ Men*e&i/Piin"nLe!"#" "*"( +(+G+!e&n+&/B+"*i/"i)*".
67 D"" e&;e e")("n""nMen*e&i/Pi Le! '""*
en+n3+)"n KPA "*"(e")("n""n U&+("n Be&(""'"n
T+#"( Pe!"n*+"n )e"'"G+!e&n+&/B+"*i/"i)*".
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9
P"("
(1) D"" e")("n""n "n##"&"n"'" S"*)e&, KPA eii)i *+#"('"n %e%en"n#
a. en+(+n DIPA4
b. ene*")"n PPK +n*+)
e")+)"n *in'")"n "n#en#")i!"*)"n en#e+"&"n"n##"&"n !e"n3" Ne#"&"4
c. ene*")"n PPSPM +n*+)e")+)"n en#+3i"n *"#i$"n'"n ene&!i*)"n SPM "*"(!e!"n "n##"&"n !e"n3"Ne#"&"4
d. ene*")"n "ni*i"/e3"!"*"n# *e&i!"* '""e")("n""n )e#i"*"n '"nen#e" "n##"&"n/)e+"n#"n4
e. ene*")"n &en;"n"e")("n""n )e#i"*"n '"n&en;"n" en"&i)"n '"n"4
f. e!e&i)"n (+e&=i(i '"n)n(+*"(i '"" e")("n""n)e#i"*"n '"n en"&i)"n '"n"4
g. en#"%"(i en"*"+("$""n')+en '"n *&"n(")(i "n#!e&)"i*"n 'en#"n e")("n""n
)e#i"*"n '"n "n##"&"n4 '"nh. en+(+n "&"n
)e+"n#"n '"n)ine&3" "*"(
e")("n""n "n##"&"n(e(+"i 'en#"ne&"*+&"n
e&+n'"n#9+n'"n#"n.
(2) Un*+) 1 6("*+7 DIPA, KPAene*")"n
a. 1 6("*+7 "*"+ e!i$ PPK4 '"n
b. 1 6("*+7 PPSPM.
P"(" 10
(1) KPA !e&*"n##+n# 3"%"!"*"( e")("n""n)e#i"*"n '"n "n##"&"n
"n# !e&"'" '""en#+"(""nn" )e"'" PA.
(2) Pe")("n""n *"n##+n# 3"%"!
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9 KPA (e!"#"i"n" 'i")(+'
"'" ""* 617 'i")+)"n '""!en*+)
a. en#e("$)"n &en;"n"e")("n""n )e#i"*"n '"n&en;"n" en"&i)"n '"n"4
b. e&++()"n (*"n'"&e&"(in" "#"& e")("n""nen#"'""n !"&"n#/3"(" (e(+"i
'en#"n )e*en*+"n *en*"n#en#"'""n !"&"n#/3"("ee&in*"$4
c. en+(+n (i(*e en#"%"("n'"n en#en'"i"n "#"& &(e(
enee("i"n *"#i$"n"*"( !e!"n APBN 'i")("n")"n
(e(+"i 'en#"n e&"*+&"ne&+n'"n#9 +n'"n#"n4
d. e")+)"n en#"%"("n "#"&
e")("n""n )e#i"*"n '"nen#"'""n !"&"n#/3"(" (e(+"i'en#"n )e+"&"n 6output7 "n#'i*e*")"n '"" DIPA4
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e. e")+)"n ni*&in# '"ne="+"(i "#"& e!+"*"ne&3"n3i"n/)n*&") en#"'""n!"&"n#/3"(" '"n e!""&"n"*"( !e!"n APBN (e(+"i
'en#"n )e+"&"n 6output7 "n#'i*e*")"n '"" DIPA (e&*"&en;"n" "n# *e"$ 'i*e*")"n4
f. e&++()"n )e!i3")"n "#"&e!""&"n "*"( !e!"n APBN
(e(+"i 'en#"n )e+"&"n 6output7"n# 'i*e*")"n '"" DIPA4'"n
g. Me")+)"n en#"%"("n,ni*&in#, '"n e="+"(i "*"(e&*"n##+n#3"%"!"n
e")("n""n"n##"&"n '"" &"n#)"
en+(+n"n "&"n )e+"n#"n.
P"(" 11
(1) KPA ene*")"n PPK '"n PPSPM'en#"n (+&"* )e+*+("n.
(2) Pene*""n PPK '"n PPSPM(e!"#"i"n" 'i")(+' "'"""* 617 *i'") *e&i)"* e&i'e*"$+n "n##"&"n.
(3) D"" $" *i'") *e&'""*e&+!"$"n e3"!"* "n#'i*e*")"n (e!"#"i PPK '"n/"*"+PPSPM "'" (""* e"n*i"ne&i'e *"$+n "n##"&"n,ene*""n PPK '"n/"*"+ PPSPM*"$+n "n# "+ "(i$ *e*"!e&")+.
(4) D"" $" PPK "*"+ PPSPM'iin'"$*+#"()"n/en(i+n/
'i!e&$en*i)"n '"&i 3"!"*"nn"/!e&$""n#"n(een*"&", KPA ene*")"n
PPK "*"+ PPSPMen##"n*i 'en#"n (+&"*)e+*+("n '"n !e&")+ (e3")(e&"$ *e&i" 3"!"*"n.
(5) D"" $" en+n3+)"n KPA!e&")$i& (e!"#"i"n" 'i")(+''"" P"(" ""* 657,
ene*""n PPK '"n PPSPM
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(e;"&" *"*i( !e&")$i&.
(6) PPK '"n PPSPM "n#en+n3+)"nn" !e&")$i&(e!"#"i"n" 'i")(+' "'"""* 657 $"&+( enee("i)"n(e+&+$ "'ini(*&"(i )e+"n#"n"n# en3"'i *"n##+n#
3"%"!n" "'" (""* en3"'i PPK "*"+ PPSPM.
(7) KPA en""i)"n (+&"*)e+*+("n (e!"#"i"n"'i")(+' "'" ""* 617 '"n ""*67 )e"'"
a. Ke"" KPPN (e")+ K+"(" BUN!e(e&*" (e(ien *"n'" *"n#"nPPSPM '"n ;"/(*ee S"*)e&4
b. PPSPM 'i(e&*"i 'en#"n (e(ien*"n'" *"n#"n PPK4 '"n
c. PPK.(8) P"'" "%" *"$+n "n##"&"n, KPA
en""i)"n e!e&i*"$+"n)e"'" e3"!"* (e!"#"i"n"'i")(+' "'" ""* 67 '""$" *i'") *e&'""* en##"n*i"nPPK '"n/"*"+ PPSPM(e!"#"i"n" 'i")(+' "'" ""*6-7.
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B"#i"n
Ke*i#" Pe3"!"*
Pe!+"*
Ki*en
P"("
12
(1) PPK e")("n")"n )e%en"n#"nKPA +n*+) e")+)"n *in'")"n"n# en#")i!"*)"n en#e+"&"n"n##"&"n !e"n3" ne#"&".
(2) D"" e")("n")"n)e%en"n#"n (e!"#"i"n"'i")(+' "'" ""* 617, PPK ee'"ni e")("n""n*"n##+n# 3"%"! KPA )e"'" PA(e!"#"i"n" 'i")(+' '""P"(" 10.
(3) PPK *i'") '""* e&"n#)"(e!"#"i PPSPM.
P"(" 1-
(1) D"" e")+)"n *in'")"n "n#
'""* en#")i!"*)"nen#e+"&"n "n##"&"n !e"n3"ne#"&", PPK eii)i *+#"( '"n%e%en"n#
a. en+(+n &en;"n"e")("n""n )e#i"*"n '"n&en;"n" en"&i)"n '"n"!e&'"("&)"n DIPA4
b. ene&!i*)"n S+&"* Pen+n3+)"nPene'i" B"&"n#/J"("4
c. e!+"*,en"n'"*"n#"ni '"ne")("n")"n
e&3"n3i"n/)n*&") 'en#"nPene'i" B"&"n#/J"("4
d. e")("n")"n )e#i"*"n (%")e"4
e. e!e&i*"$+)"n )e"'"K+"(" BUN "*"( e&3"n3i"n/ )n*&") "n# 'i")+)"nn"4
f. en#en'"i)"n e")("n""ne&3"n3i"n/)n*&")4
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g. en#+3i '"n en"n'"*"n#"ni(+&"* !+)*i en#en"i $") *"#i$)e"'" ne#"&"4
h. e!+"* '"n en"n'"*"n#"niSPP4
i. e"&)"ne")("n""n/enee("i"n)e#i"*"n )e"'" KPA4
j. ene&"$)"n $"(ie)e&3""n e")("n""n)e#i"*"n )e"'" KPA
'en#"n Be&i*" A;"&"Pene&"$"n4
k. eni"n '"n en3"#")e+*+$"n (e+&+$ ')+en e")("n""n )e#i"*"n4 '"n
l. e")("n")"n *+#"( '"n%e%en"n# "inn" "n#!e&)"i*"n 'en#"n *in'")"n"n# en#")i!"*)"nen#e+"&"n "n##"&"n !e"n3"ne#"&" (e(+"i )e*en*+"ne&"*+&"n e&+n'"n#9+n'"n#"n.
(2) Pen+(+n"n &en;"n" e")("n""n
)e#i"*"n '"n &en;"n" en"&i)"n '"n" (e!"#"i"n"
'i")(+' "'" ""* 617$+&+8 ", 'i")+)"n 'en#"n
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a. en+(+n 3"'%" %")*+e")("n""n )e#i"*"n*e&"(+) &en;"n" en"&i)"n'"n"n"4
b. en+(+n e&$i*+n#"n)e!+*+$"n UP/TUP (e!"#"i'"("& e!+"*"n SPP9UP/TUP4'"n
c. en#+(+)"n &e=i(i POK/DIPA)e"'" KPA.
(3) Pen#+3i"n (e!"#"i"n" 'i")(+'"'" ""* 617 $+&+8 # 'i")+)"n'en#"n
a. en#+3i )e!en"&"n "*e&ii'"n )e"!("$"n (+&"*9(+&"*!+)*i en#en"i $") *"#i$)e"'" ne#"&"4 '"n/"*"+
b. en#+3i )e!en"&"n '"n
)e"!("$"n ')+en/(+&"*)e+*+("n "n# en3"'ie&("&"*"n/)een#)""ne!""&"n !e"n3" e#"%"i.
(4) D"" $" (+&"*9(+&"* !+)*ien#en"i $") *"#i$ )e"'"ne#"&" !e&+" (+&"* 3"in"n+"n# +)", en#+3i"n)e!en"&"n "*e&ii '"n)e"!("$"n (e!"#"i"n"
'i")(+' "'" ""* 6-7 $+&+8 "'i")+)"n 'en#"n
a. en#+3i ("&"*9("&"*)e!en"&"n '"n )e"!("$"n
3"in"n +"n# +)"4 '"n
b. en#+3i *"#i$"n +"n# +)"!e&+" !e("&"n +"n# +)""n# '""* 'i!""&)"n (e(+"i)e*en*+"n en#en"ien#"'""n !"&"n#/3"("ee&in*"$.
(5) L"&"ne")("n""n/enee("i"n)e#i"*"n (e!"#"i"n" 'i")(+'"'" ""* 617 $+&+8 i !e&+""&"n "*"(
a. e")("n""n )e#i"*"n4
b. enee("i"n )e#i"*"n4 '"n
c. enee("i"n *"#i$"n )e"'"ne#"&".
(6) T+#"( '"n %e%en"n# "inn"
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(e!"#"i"n" 'i")(+' "'"""* 617 $+&+8 ei+*i
a. ene*")"n &en;"n"e")("n""n en#"'""n!"&"n#/3"("4
b. e"(*i)"n *e"$*e&en+$in" )e%"3i!"ne!""&"n )e"'" ne#"&"e$ i$") "n# e+n"i
$") *"#i$ )e"'" ne#"&"4c. en#"3+)"n e&in*""n
e!""&"n "*"( *"#i$"n!e&'"("&)"n &e(*"(i )e#i"*"n4
d. e"(*i)"n )e*e"*"n 3"n#)"%")*+ enee("i"n *"#i$"n)e"'" ne#"&"4 '"n
e. ene*")"n !e("&"n +"n#+)" "n# ")"n 'i!""&)"n)e"'" ene'i" !"&"n#/3"(".
(7) U"n# +)" (e!"#"i"n"'i")(+' "'" ""* 67 $+&+8 e'""* 'i!e&i)"n )e"'" ene'i"!"&"n#/3"(" +n*+)
a. !ii("(i ""* '"n *en"#" )e&3"4b. e!""&"n +"n# *"n'"3"'i
)e"'" e"()!"&"n#/"*e&i"4 '"n/"*"+
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c. e&(i""n *e)ni( "in "n#'ie&+)"n !"#i e")("n""nPen#"'""n B"&"n#/J"(".
P"(" 1
(1) D"" e")("n""n *+#"('"n %e%en"n#(e!"#"i"n" 'i")(+'
'"" P"(" 1- ""* 617 $+&+8 $,PPK en#+3i
a. )een#)""n ')+en *"#i$"n4
b. )e!en"&"n e&$i*+n#"n *"#i$"n4
c. )e!en"&"n '"*" i$") "n#!e&$") ene&i" e!""&"n"*"( !e!"n APBN4
d. )e(e(+"i"n (e(i:)"(i *e)ni('"n =+e !"&"n#/3"("(e!"#"i"n" "n# *e&;"n*+'"" e&3"n3i"n/)n*&")'en#"n !"&"n#/3"(" "n#'i(e&"$)"n e$ ene'i"!"&"n#/3"("4
e. )e(e(+"i"n (e(i:)"(i *e)ni('"n =+e !"&"n#/3"("(e!"#"i"n" "n# *e&;"n*+"'" ')+en (e&"$
*e&i"
!"&"n#/3"(" 'en#"n ')+ene&3"n3i"n/)n*&")4
f. )e!en"&"n, )e"!("$"n (e&*"")i!"* "n# *i!+ '"&ien##+n""n (+&"* !+)*ien#en"i $") *"#i$ )e"'"ne#"&"4 '"n
*e&i" !"&"n#/3"(" 'en#"n
')+en e&3"n3i"n/)n*&").
(2) PPK $"&+( en""i)"n "&"n!+"n"n *e&)"i* e")("n""n*+#"( '"n %e%en"n# )e"'" KPA(e!"#"i"n" 'i")(+' '""P"(" 1- ""* 617 $+&+8 i, "n#"in# )+&"n# e+"*
a. e&3"n3i"n/)n*&") 'en#"nene'i" !"&"n#/3"(" "n#*e"$ 'i*"n'"*"n#"ni4
b. *"#i$"n "n# !e+ '"n *e"$
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'i(""i)"n ene'i"!"&"n#/3"("4
c. *"#i$"n "n# !e+ '"n *e"$'i*e&!i*)"n SPPn"4 '"n
d. 3"n#)" %")*+ enee("i"n*"#i$"n.
P"(" 15
(1) D"" e")("n")"n
)e%en"n#"n KPA 'i !i'"n#!e"n3" e#"%"i, KPAen#"n#)"* PPABP +n*+)e!"n*+ PPK '"" en#e""'ini(*&"(i !e"n3" e#"%"i.
(2) PPABP !e&*"n##+n# 3"%"! "*"(en#e""n "'ini(*&"(i !e"n3"e#"%"i )e"'" KPA.
(3) PPABP (e!"#"i"n" 'i")(+' "'"""* 617 eii)i *+#"(
a. e")+)"n en;"*"*"n '"*")ee#"%"i"n (e;"&" ee)*&ni)'"n/"*"+ "n+" "n#!e&$+!+n#"n 'en#"n !e"n3"
e#"%"i (e;"&" *e&*i!,*e&"*+&, '"n!e&)e(in"!+n#"n4
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b. e")+)"n en"*"+("$""n')+en *e&)"i* )e+*+("n)ee#"%"i"n '"n ')+enen'+)+n# "inn" '"" '(i&(e*i" e#"%"i "'" S"*)e&"n# !e&("n#)+*"n (e;"&"
*e&*i! '"n *e&"*+&4c. e&(e( e!+"*"n D"8*"&
G"3i in'+), G"3i S+(+"n,Ke)+&"n#"n G"3i, U"n# D+)""8"*/Te%"(, Te&+("nPen#$"(i"n/G"3i, U"n# M+)"G"3i, U"n# Le!+&, U"n#M")"n, Hn&"&i+, ?")"(i,'"n e!+"*"n D"8*"&Pe&in*""n Pe&$i*+n#"nBe"n3" Pe#"%"i "inn"4
d. e&(e( e!+"*"n S+&"*Ke*e&"n#"n Pen#$en*i"nPe!""&"n 6SKPP74
e. e&(e( e&+!"$"n '"*""n# *e&;"n*+ "'" S+&"*Ke*e&"n#"n Un*+)Men'""*)"n T+n3"n#"nKe+"" (e*i""%" *"$+n"n##"&"n "*"+ (e*i" *e&3"'ie&+!"$"n (+(+n"n )e+""4
f. en""i)"n D"8*"&Pe&in*""n Be"n3" Pe#"%"i,ADK Pe&+!"$"n D"*" Pe#"%"i,ADK Be"n3" Pe#"%"i, D"8*"&Pe&+!"$"n D"*" Pe#"%"i, '"n')+en en'+)+n#n")e"'" PPK4
g. en;e*") K"&*+ Pen#"%"("nBe"n3" Pe#"%"i Pe&&"n#"n(e*i" "%" *"$+n '"n/"*"+""!i" 'ie&+)"n4 '"n
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Pen"n'"
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PPSPM e")("n")"n)e%en"n#"n KPA +n*+)e")+)"n en#+3i"n "*"(
*"#i$"n '"n ene&!i*)"n SPM.
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a. en#+3i )e!en"&"n SPP !e(e&*"')+en en'+)+n#4
b. en") '"n en#e!"i)"n
SPP, ""!i" SPP *i'")een+$i e&("&"*"n +n*+)'i!""&)"n4
c. e!e!"n)"n *"#i$"n "'""*" "n##"&"n "n# *e"$'i(e'i")"n4
d. ene&!i*)"n SPM4
e. eni"n '"n en3"#")e+*+$"n (e+&+$ ')+en $")*"#i$4
f. e"&)"n e")("n""nen#+3i"n '"n e&in*"$e!""&"n )e"'" KPA4 '"n
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(2) D"" ene&!i*)"n SPM(e!"#"i"n" 'i")(+' "'"""* 617 $+&+8 ', PPSPM
e")+)"n $"9$" (e!"#"i!e&i)+*
a. en;"*"* "#+, &e"i("(i!e"n3", (i(" "#+, '"n"UP/TUP, '"n (i(" '"n" UP/TUP"'" )"&*+ en#"%"("n DIPA4
b. en"n'"*"n#"ni SPM4 '"n
c. e"(+))"n Personal Identification
Number6PIN7 PPSPM (e!"#"i *"n'"*"n#"n ee)*&ni) "'" ADK
SPM.
(3) Pen#+3i"n *e&$"'" SPP !e(e&*"')+en en'+)+n# "n#'i")+)"n e$ PPSPM(e!"#"i"n" 'i")(+' "'"""* 617 $+&+8 " ei+*i
a. )een#)""n ')+en en'+)+n#SPP4
b. )e(e(+"i"n en"n'" *"n#"nSPP 'en#"n (e(ien *"n'"
*"n#"n PPK4c. )e!en"&"n en#i(i"n 8&"* SPP4
d. )e(e(+"i"n )'e BAS "'" SPP'en#"n DIPA/POK/Ren;"n"Ke&3" An##"&"n S"*)e&4
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')+en/(+&"* )e+*+("n "n#en3"'ie&("&"*"n/)een#)""ne!""&"n !e"n3" e#"%"i4
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i. )e!en"&"n e&$i*+n#"n*"#i$"n (e&*" )e%"3i!"n 'i!i'"n# e&"3")"n '"&i i$")"n# e+n"i $") *"#i$4
j. )e"(*i"n *e"$ *e&en+$in")e%"3i!"n e!""&"n )e"'"ne#"&" e$ i$") "n#e+n"i $") *"#i$ )e"'"ne#"&"4 '"n
k. )e(e(+"i"n &e(*"(i e)e&3""n'en#"n )e*en*+"n e!""&"n'"" e&3"n3i"n/)n*&").
(4) Pen#+3i"n )'e BAS(e!"#"i"n" 'i")(+' "'"
""* 6-7 $+&+8 ' *e&"(+)en#+3i )e(e(+"i"n "n*"&"e!e!"n"n )'e "*""n##"&"n en#e+"&"n 6")+n 'i#i*7 'en#"n +&"i"nn".
(5) T"*" ;"&" e")("n""n *"n'" *"n#"nee)*&ni) '"" !en*+)
PIN PPSPM "'" ADK SPM 'i"*+&
'en#"n Pe&"*+&"n Di&e)*+& Jen'e&" Pe&!en'"$"&"""n.
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(2) PPSPM $"&+( en""i)"n"&"n !+"n"n *e&)"i*e")("n""n *+#"( '"n%e%en"n# )e"'" KPA(e!"#"i"n" 'i")(+' '""P"(" 1 ""* 617 $+&+8 8 "n#"in# (e'i)i* e+"*
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'""* 'i*e&!i*)"n
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(6) D"" $" *i'") *e&'""*e"n*i"n Ben'"$"&"Pen#e+"&"n, ene*""nBen'"$"&" Pen#e+"&"n *"$+n"n##"&"n "n# "+ "(i$ *e*"!e&")+.
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(2) Ke"" KPPN (e")+ K+"(" BUNe!e&i)"n e&(e*+3+"ne!+)""n &e)enin# Ben'"$"&"Pen#e+"&"n/BPP )e"'" KPA.
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9en#en"i en#e""n &e)enin#ee&in*"$ "'" )een*e&i"nne#"&"/e!"#"/("*+"n )e&3".
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(1) D"" $" 1 6("*+7 !+"n (e*e"$(+&"* e!e&i*"$+"n(e!"#"i"n" 'i")(+' '""P"(" ""* 67 KPA *i'")ee&$i*+n#)"n *n#"nUP '"" SPM '"n/"*"+ene*&)"n )e )"( ne#"&",Ke"" KPPN e*n# UP
(e!e("& 50 6i" ++$
e&(en7 'en#"n ;"&"en""i)"n (+&"*e!e&i*"$+"n )e"'" KPA+n*+) ee&$i*+n#)"n
*n#"n UP '"" SPM'"n/"*"+ ene*&)"n )e )"(ne#"&".
(2) S+&"* e!e&i*"$+"n(e!"#"i"n" 'i")(+' "'"""* 617 '"n '"" P"(" ""* 67 'i!+"* (e(+"i 8&"*(e!"#"i"n" *e&;"n*+ '""L"i&"n ?I "n# e&+")"n!"#i"n *i'") *e&i("$)"n '"&iPe&"*+&"n Men*e&i ini.
(3) D"" $" (e*e"$ (+&"*e!e&i*"$+"n (e!"#"i"n"'i")(+' "'" ""* 617, KPAe")+)"n ene*&"n UP
'"n/"*"+ ee&$i*+n#)"n*n#"n UP '"" en#"3+"n
SPM9GUP, 'i!e&")+)"n)e*en*+"n (e!"#"i"n"'i")(+' '"" P"(" ""*657.
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P"("
(1) KPA en#"3+)"n UP )e"'"KPPN (e!e("& )e!+*+$"ne&"(in" S"*)e& '"" 1 6("*+7!+"n "n# 'i&en;"n")"n'i!""&)"n e"+i UP.
(2) Pe!e&i"n UP 'i!e&i)"n "in#!"n")
a. R50.000.000,9 6i" ++$ 3+*" &+i"$7 +n*+) "#+ 3eni(!e"n3" "n# !i(" 'i!""&)"ne"+i UP (""i 'en#"nR00.000.000 6(e!i"n &"*+(
3+*" &+i"$74
b. R100.000.000 6(e&"*+( 3+*"&+i"$7 +n*+) "#+ 3eni(
!e"n3" "n# !i(" 'i!""&)"ne"+i UP 'i "*"(R00.000.000 6(e!i"n&"*+( 3+*" &+i"$7 (""i'en#"n R2.00.000.000 6'+"ii"& e"* &"*+( 3+*"&+i"$74
c. R200.000.000 6'+" &"*+( 3+*"&+i"$7 +n*+) "#+ 3eni(!e"n3" "n# !i(" 'i!""&)"ne"+i UP 'i "*"(R2.00.000.000 6'+" ii"&e"* &"*+( 3+*" &+i"$7(""i 'en#"nR.000.000.000 6en" ii"&&+i"$74 "*"+
d. R500.000.000 6i" &"*+( 3+*"&+i"$7 +n*+) "#+ 3eni(!e"n3" "n# !i(" 'i!""&)"ne"+i UP 'i "*"(R.000.000.000 6en" ii"&
&+i"$7.(3) Ke"" K"n*& i""$ Di&e)*&"*
Jen'e&" Pe&!en'"$"&""n "*"(e&in*""n KPA, '""*e!e&i)"n e&(e*+3+"n UPe""+i !e("&"n (e!"#"i"n"'i")(+' "'" ""* 627 'en#"nee&*i!"n#)"na. 8&e)+en(i en##"n*i"n UP *"$+n
"n# "+ e!i$ '"&i &"*"9
&"*" 1 6("*+7 )"i '"" 1 6("*+7
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!+"n (e"" 1 6("*+7*"$+n4 '"n
b. e&$i*+n#"n )e!+*+$"nen##+n""n UP '"" 1 6("*+7!+"n e""+i !e("&"n UP.
P"("
(1) KPA '""* en#"3+)"n TUP
)e"'" Ke"" KPPN '"" $"(i(" UP "'" Ben'"$"&"Pen#e+"&"n *i'") ;+)+ *e&(e'i"+n*+) e!i""i )e#i"*"n "n#(i8"*n" en'e(")/*i'") '""*'i*+n'".
(2) S"&"* en##+n""n TUP
a. 'i#+n")"n '"n'ie&*"n##+n#3"%"!)"n"in# "" 1 6("*+7 !+"n
(e3") *"n##" SP2D 'i*e&!i*)"n4'"n
b. *i'") 'i#+n")"n +n*+))e#i"*"n "n# $"&+('i")("n")"n 'en#"ne!""&"n LS.
P"(" <
(1) KPA en#"3+)"n e&in*""n TUP
)e"'" Ke"" KPPN (e")+K+"(" BUN 'i(e&*"i
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a. ∈i"n &en;"n" en##+n""n TUP4 '"n
b. (+&"* "n# e+"* ("&"*en##+n""n TUP (e!"#"i"n"'i")(+' '"" P"(" ""*627 'i!+"* (e(+"i 8&"* "n#*e&;"n*+ '"" L"i&"n ?II"n# e&+")"n !"#i"n *i'")
*e&i("$)"n '"&i Pe&"*+&"nMen*e&i ini.
(2) A*"( '"("& e&in*""n TUP(e!"#"i"n" 'i")(+' "'"""* 617, Ke"" KPPN e")+)"neni"i"n *e&$"'" a. en#e+"&"n "'" ∈i"n
&en;"n" en##+n""n TUP!+)"n e&+")"n en#e+"&"n"n# $"&+( 'i")+)"n
'en#"n e!""&"n LS4b. en#e+"&"n "'" ∈i"n&en;"n" en##+n""n TUP
"(i$/;+)+ *e&(e'i" '"n"n"'"" DIPA4
c. TUP (e!e+n" (+'"$'ie&*"n##+n#3"%"!)"n(e+&+$n"4 '"n
d. TUP (e!e+n" "n# *i'")'i#+n")"n *e"$ 'i(e*& )e K"(Ne#"&".
(3) D"" $" TUP (e!e+n"!e+ 'ie&*"n##+n#3"%"!)"n(e+&+$n" '"n/"*"+ !e+'i(e*& (e!"#"i"n" 'i")(+'"'" ""* 627 $+&+8 ; '"n $+&+8 ', KPPN '""* ene*+3+ie&in*""n TUP !e&i)+*n"(e*e"$ en'""* e&(e*+3+"nKe"" K"n*& i""$ Di&e)*&"* Jen'e&" Pe&!en'"$"&""n.
(4) D"" $" KPA en#"3+)"ne&in*""n TUP +n*+) )e!+*+$"nee!i$i %")*+ 1 6("*+7 !+"n,Ke"" KPPN '""* e!e&ie&(e*+3+"n 'en#"ne&*i!"n#"n )e#i"*"n "n#
")"n 'i")("n")"nee&+)"n %")*+ ee!i$i 16("*+7 !+"n.
(5) Un*+) en#"3+"n e&in*""n
TUP "n# een+$i )e*en*+"n(e!"#"i"n" 'i")(+' "'"
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""* 627, Ke"" KPPN '""*e!e&i)"n e&(e*+3+"n(e!"#i"n "*"+ (e+&+$e&in*""n TUP e"+i (+&"*e&(e*+3+"n e!e&i"n TUP.
(6) Ke"" KPPN en")e&in*""n TUP '"" $"en#"3+"n e&in*""n TUP *i'")een+$i )e*en*+"n
(e!"#"i"n" 'i")(+' "'"""* 627.
(7) Pe&(e*+3+"n "*"+ en")"n(e!"#"i"n" 'i")(+' "'"""* 657 '"n ""* 67'i(""i)"n "in# "!"* 16("*+7 $"&i )e&3" (e*e"$ (+&"*en#"3+"n e&in*""n TUP'i*e&i" KPPN.
(8) S+&"* e&(e*+3+"n (e!"#"i"n"
'i")(+' "'" ""* 657 'i!+"*(e(+"i 8&"* (e!"#"i"n"
*e&;"n*+ '"" L"i&"n ?III"n# e&+")"n !"#i"n *i'")*e&i("$)"n '"&i Pe&"*+&"nMen*e&i ini.
P"("
(1) TUP $"&+('ie&*"n##+n#3"%"!)"n '""%")*+ 1 6("*+7 !+"n '"n '""*
'i")+)"n (e;"&" !e&*"$".
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(2) D"" $" (e"" 1 6("*+7 !+"n(e3") SP2D TUP 'i*e&!i*)"n !e+'i")+)"n en#e("$"n '"ne&*"n##+n#3"%"!"n TUP, Ke""KPPN en""i)"n (+&"**e#+&"n )e"'" KPA "n# 'i!+"*(e(+"i 8&"* (e!"#"i"n"*e&;"n*+ '"" L"i&"n I
"n# e&+")"n !"#i"n *i'")*e&i("$)"n '"&i Pe&"*+&"nMen*e&i ini.
(3) Si(" TUP "n# *i'") $"!i('i#+n")"n $"&+( 'i(e*& )e K"(Ne#"&" "in# "!"* 2 6'+"7$"&i )e&3" (e*e"$ !"*"( %")*+(e!"#"i"n" 'i")(+' "'"""* 617.
(4) Un*+) e&"n3"n#"n
e&*"n##+n#3"%"!"n TUPe""+i 1 6("*+7 !+"n, KPAen#"3+)"n e&$n"ne&(e*+3+"n )e"'" Ke"" KPPN.
(5) Ke"" KPPN e!e&i)"ne&(e*+3+"n e&"n3"n#"ne&*"n##+n#3"%"!"n TUP(e!"#"i"n" 'i")(+' "'"""* 67 'en#"n e&*i!"n#"n
a. KPA $"&+(
ee&*"n##+n#3"%"!)"n TUP"n# *e"$ 'ie+n")"n4 '"n
b. KPA en""i)"n e&n"*""n)e("n##+"n +n*+)ee&*"n##+n#3"%"!)"n (i(" TUP *i'") e!i$ '"&i 1 6("*+7!+"n !e&i)+*n" "n# 'i!+"*(e(+"i 8&"* (e!"#"i"n"
*e&;"n*+ '""L"i&"n "n# e&+")"n
!"#i"n *i'")*e&i("$)"n '"&i Pe&"*+&"nMen*e&i ini.
P"&"#&"8 Kee"*
Me)"ni(e Pene&!i*"n
SPP9UP/GUP/GUP NIHIL
P"(" 50
(1) Be&'"("&)"n &en;"n" )e#i"*"n"n# *e"$ 'i(+(+n, Ben'"$"&"
Pen#e+"&"nen""i)"n )e!+*+$"n UP
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)e"'" PPK.
(2) A*"( '"("& )e!+*+$"n UP(e!"#"i"n" 'i")(+' "'"""* 617, PPK ene&!i*)"n SPP9UP +n*+) en#i(i"n UP "n#'ien#)"i 'en#"n e&$i*+n#"n!e("&"n UP (e(+"i en#"3+"n'"&i Ben'"$"&" Pen#e+"&"n.
(3) SPP9UP 'i*e&!i*)"n e$ PPK '"n'i(""i)"n )e"'" PPSPM"in# "!"* 2 6'+"7 $"&i )e&3"(e*e"$ 'i*e&i"n" e&in*""nUP '"&i Ben'"$"&" Pen#e+"&"n.
P"(" 51
(1) Ben'"$"&" Pen#e+"&"n/BPPe")+)"n e!""&"n "*"( UP!e&'"("&)"n (+&"* e&in*"$!""& 6SPB7 "n# 'i(e*+3+i '"n
'i*"n'"*"n#"ni e$ PPK "*"(n"" KPA.
(2) SPB (e!"#"i"n" 'i")(+' "'"
""* 617 'i"i&i 'en#"n !+)*i en#e+"&"n
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909
a. )+i*"n(i/!+)*i e!ei"n "n#*e"$ 'i("$)"n PPK !e(e&*"8")*+& "3") '"n SSP4 '"n
b. n*"/!+)*i ene&i""n!"&"n#/3"(" "*"+ ')+en
en'+)+n# "inn" "n#'ie&+)"n "n# *e"$ 'i("$)"nPPK.
(3) D"" $" ene'i" !"&"n#/3"("*i'") e+n"i )+i*"n(i/!+)*i
e!ei"n (e!"#"i"n"'i")(+' "'" ""* 627 $+&+8 ",Ben'"$"&" Pen#e+"&"n/BPPe!+"* )+i*"n(i "n# 'i!+"*(e(+"i 8&"* (e!"#"i"n"*e&;"n*+ '"" L"i&"n I
"n# e&+")"n !"#i"n *i'")*e&i("$)"n '"&i Pe&"*+&"nMen*e&i ini.
(4) Be&'"("&)"n SPB (e!"#"i"n"'i")(+' "'" ""* 627,Ben'"$"&" Pen#e+"&"n/BPPe")+)"n
a. en#+3i"n "*"( SPB "n#ei+*i en#+3i"n(e!"#"i"n" 'i")(+' '""
P"(" 2 ""* 674 '"nb. e+n#+*"n/e*n#"n
"3")/!+)"n "3") "*"( *"#i$"n'"" SPB "n# 'i"3+)"n '"nene*&)"n )e )"( ne#"&".
657 D"" e!" " 'i")+)"nPen#e e&+ +" +)"
(e!"#"i"n" 'i")(+' "'" ""*617 'i"i&i
+)" )e&3",
'"&i ene&i" +"n# +)" )e&3".
(6) A*"( '"("& &en;"n"e")("n""n)e#i"*"n/e!""&"n '"n ∈i"n)e!+*+$"n '"n" (e!"#"i"n"'i")(+' "'" ""* 657 $+&+8 "'"n $+&+8 !, Ben'"$"&"Pen#e+"&"n/BPP e")+)"n
". &en;"n"
!.;.
∈i"n)e!+*+$"n +"n#
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en#+3i"n )e*e&(e'i""n '"n"n".
(7) Ben'"$"&" Pen#e+"&"n/BPPe")+)"n e!""&"n "*"(*"#i$"n '"" SPB ""!i"*e"$ een+$i e&("&"*"nen#+3i"n (e!"#"i"n"'i")(+' "'" ""* 67 $+&+8 ".
(8) D"" $" en#+3i"n e&in*"$!""& (e!"#"i"n" 'i")(+'"'" ""* 67 $+&+8 " *i'")
een+$i e&("&"*"n +n*+)'i!""&)"n, Ben'"$"&"Pen#e+"&"n/BPP $"&+( en")SPB "n# 'i"3+)"n.
(9) Pene&i" +"n# +)" )e&3" $"&+(ee&*"n##+n#3"%"!)"n +"n#+)" )e&3" (e(+"i !"*"( %")*+(e!"#"i"n" 'i")(+' "'"
""* 657 $+&+8 ;, !e&+"!+)*i en#e+"&"n (e!"#"i"n"'i")(+' "'" ""* 627.
(10) A*"( '"("&e&*"n##+n#3"%"!"n(e!"#"i"n" 'i")(+' "'"""* 67, Ben'"$"&"Pen#e+"&"n/BPPe")+)"nen#+3i"n !+)*i en#e+"&"n
(e!"#"i"n" 'i")(+' "'"""* 67.
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919
(11) D"" $" (""i !"*"( %")*+(e!"#"i"n" 'i")(+' "'"""* 657 $+&+8 ;, ene&i" +"n#+)" )e&3" !e+en""i)"n !+)*i en#e+"&"n(e!"#"i"n" 'i")(+' "'"
""* 627, Ben'"$"&"Pen#e+"&"n/BPP en""i)"ne&in*""n *e&*+i( "#"&ene&i" +"n# +)" )e&3"(e#e&"ee&*"n##+n#3"%"!)"n +"n#+)" )e&3".
(12) Te!+("n e&in*""n *e&*+i((e!"#"i"n" 'i")(+' "'"""* 6117 'i(""i)"n )e"'"
PPK.(13) BPP en""i)"n SPB !e(e&*"
!+)*i en#e+"&"n (e!"#"i"n"'i")(+' "'" ""* 627 )e"'"Ben'"$"&" Pen#e+"&"n.
(14) Ben'"$"&" Pen#e+"&"n(e"n3+*n" en""i)"n!+)*i en#e+"&"n (e!"#"i"n"'i")(+' "'" ""* 627 )e"'"PPK +n*+) e!+"*"n SPP
GUP/GUP Ni$i.
(15) SPB (e!"#"i"n" 'i")(+'"'" ""* 617 'i!+"* (e(+"i8&"* (e!"#"i"n" *e&;"n*+'"" L"i&"n II "n#e&+")"n !"#i"n *i'")*e&i("$)"n '"&i Pe&"*+&"nMen*e&i ini.
P"("
52(1) PPK ene&!i*)"n SPP9GUP +n*+)
en#i(i"n )e!"i UP.
(2) Pene&!i*"n SPP9GUP 'ien#)"i'en#"n ')+en en'+)+n#(e!"#"i !e&i)+*
". D"8*"& Rin;i"n Pe&in*""n!. B+)*i en#e+"&"n
;.
P"(" 51 ""* 6274 '"n
SSP "n# *e"$ 'i)n:&"(i
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(3) Pe&3"n3i"n/Kn*&") !e(e&*" 8")*+&"3")n" 'i"i&)"n +n*+) ni"i*&"n(")(i "n# $"&+(en##+n")"n e&3"n3i"n/Kn*&")
(e!"#"i"n" 'i"*+& '""e&"*+&"n e&+n'"n#9+n'"n#"nen#en"i en#"'""n!"&"n#/3"(" ee&in*"$.
(4) SPP9GUP 'i(""i)"n)e"'" PPSPM "in#
"!"*5 6i"7 $"&i )e&3" (e*e"$ !+)*i9!+)*i en'+)+n# 'i*e&i" (e;"&"en#)" '"n !en"&.
P"(" 5-
(1) Si(" '"n" '"" DIPA "n#'""* 'i")+)"n e!""&"n'en#"n UP ini" (""'en#"n ni"i UP "n# 'i)e"
e$ Ben'"$"&" Pen#e+"&"n.
(2) D"" $" en#i(i"n )e!"i UP")"n en#")i!"*)"n (i(" '"n"'"" DIPA "n# '""* 'i")+)"ne!""&"n 'en#"n UP e!i$)e;i '"&i UP "n# 'i)e"Ben'"$"&" Pen#e+"&"n
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929
a. en#i(i"n )e!"i UP'i")("n")"n ")(i"(e!e("& (i(" '"n" '"" DIPA"n# '""* 'i!""&)"n 'en#"nUP4 '"n
b. (ei(i$ "n*"&" (i(" '"n"
'"" DIPA "n# '""*'i")+)"n e!""&"n 'en#"nUP '"n UP "n# 'i)e"Ben'"$"&" Pen#e+"&"n'i!+)+)"n/'ie&$i*+n#)"n(e!"#"i *n#"n Pene&i""nPen#e!"i"n UP.
P"(" 5
(1) Pene&!i*"n SPP9GUP Ni$i 'i")+)"n'"" $"
a. (i(" '"n" "'" DIPA "n#'""* 'i!""&)"n 'en#"n UPini" ("" 'en#"n !e("&"nUP "n# 'i!e&i)"n4
b. (e!"#"i e&*"n##+n#3"%"!"nUP "n# 'i")+)"n "'" ")$i&*"$+n "n##"&"n4 "*"+
c. UP *i'") 'ie&+)"n "#i.
(2) Pene&!i*"n SPP9GUP Ni$i(e!"#"i"n" 'i")(+' "'"""* 617 e&+")"nen#e("$"n/e&*"n##+n#3"%"!"nUP.
(3) SPP9GUP Ni$i 'ien#)"i 'en#"n')+en en'+)+n#(e!"#"i"n" 'i")(+' '""P"(" 52 ""* 627.
(4) SPP9GUP Ni$i 'i(""i)"n )e"'"PPSPM "in# "!"*5 6i"7 $"&i )e&3" (e*e"$ !+)*i9!+)*i en'+)+n# 'i*e&i" (e;"&"en#)" '"n !en"&.
P"&"#&"8 Kei"
Me)"ni(e
Pene&!i*"n SPP9
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TUP/PTUP P"(" 55
(1) PPK ene&!i*)"n SPP9TUP '"n'ien#)"i 'en#"n ')+enei+*i a. ∈i"n en##+n""n '"n" "n#
'i*"n'"*"n#"ni e$ KPA/PPK '"n Ben'"$"&" Pen#e+"&"n4
b. S+&"* e&n"*""n '"&i KPA/PPK "n# en3e"()"n $"9$"
(e!"#"i"n" 'ie&("&"*)"n'"" P"(" ""* 6274 '"n
c. S+&"* e&$n"n TUP "n#*e"$ ee&e$ e&(e*+3+"n
TUP '"&i Ke"" KPPN.
(2) SPP9TUP 'i*e&!i*)"n e$ PPK '"n'i(""i)"n