PMK_190_pmk05_2012 Tata Cara Pembayaran Dalam Rangka Pelaksanaan APBN

8/19/2019 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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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. 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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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").


11/156

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.


13/156

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"!"*


14/156

(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

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35/156

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42/156

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43/156

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(2) Pe!+"*"n )i*en(e!"#"i"n" 'i")(+' ""* 617'i")+)"n '"" !en*+)

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44/156

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45/156

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46/156

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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


78/156

)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


79/156

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 &in;i"n)e!+*+$"n '"n" (e!"#"i"n"'i")(+' "'" ""* 657 $+&+8 "'"n $+&+8 !, Ben'"$"&"Pen#e+"&"n/BPP e")+)"n

". &en;"n"

!.;.

&in;i"n)e!+*+$"n +"n#


80/156

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.


81/156

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


83/156

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


84/156

TUP/PTUP P"(" 55

(1) PPK ene&!i*)"n SPP9TUP '"n'ien#)"i 'en#"n ')+enei+*i a. &in;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

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