GO&d. difng, fihap. IJU41 Sg 9 (330)-2019
BAN VE DOI TIIDNG VA PHlAfNG THOC KE KHAI TAI SAN, THU NHAP THEO LUAT PHONG, CHONG THAM N H O N G NAM 2018
• ThS. Lg TH| NGQC DI|P *
Tdm tdt: Trong bai viet. tdc gia binh lugn nh&ng diem mdi ve ddi luting vd phuang thue ke khai tdi sdn, thu nhgp theo Lugt Phdng, chong tham nhiing ndm 2018 vd dua ra nhirng kien nghi hodn thign phdp lugt vl vdn de niy.
Abstract: In this paper, the author makes comments of new points on subjects and methods of declaring assets, iileoine in accordance with the Anti-Corruption Law of 2018 and puts forward recommendations for law completion on this issue.
1. Dd'i tUoIng co nghia vu ke khai tai san, thu nhap
Ddi tupng cd nghia vu ke khai tai san, thu nhap ciia he thdng phap luat cae quoc gia tren thS' gidi l^ khac nhau. Cd qudc gia cd he thdng ddi tUdng ke khai hep, chi bao gom nhOng ngUdi cd vi tri cao, yeu c^u ke khai ngan gon, ddn gian; eiing co nhieu qud'c gia cd he thd'ng dra tupng ke khai rdng va yeu eau ke khai diy du hdn^. Trong qua trinh l^y y kien ddi vdi Dfl thao lakt Phdng, chd'ng tham nhiing nam 2018, ed nhieu y kien de xu&'t khac nhau ve thay dd'i doi tUdng cd nghia vu ke khai tai san, thu nhlip, vi du nhu: Dl nghi gidi han pham vi i& tUdng ke khai tai san, thu nhap la nhiing ngUdi cd chflc vu nhat dinh, cd nguy cd tham nhung eao nham tap trung kiim soat; dl nghi giii nguyen pliam vi ddi tupng CO nghia vu ke khai nhu Luat Phdng, chong tham nhiing nam 2005 hoac thu hep theo hudng dai bieu Hpi dong nhan dan tfl cap dnh trd len mdi phai ke khai; de nghi ke khai them tai san, thu nhap cia nhQng ngudi 3
El Ddn chd & Phdp lu^t
h^ng thfla ke thii nhat eua ngudi cd nghia vu kg khai; dl nghi can bd lanh dao, quan 1^ sau khi ngU hflu cung phai thuc hien viSe ke khai tai san, thu nhap khi cd phat sinh tai san mdi^.
Hien nay, Diiu 34 LuAt Phdng, chd'ng tham nhiing nfim 2018 da quy dinh md rdng ddi tfldng phai ke khai tai san, thu nhftp so vdi Luat Phdng, chd'ng tham nhiing nam 2005, cu the nhu sau:
- Bd' sung si quan cdng an nhSn dan; si quan quan dpi nhan dan, quan nhan chuyen ngliidp vao dien phai ke khai tai san, thu nhap^.
- Quy dinh mpi can bd, cdng chflc diu thupc dien phai ke lihai tai san, thu nhapf
Theo tac gia, xae dinh ddi tupng ed nghia vu ke kliai tM san, thu nhap phai dam bao hai ySu cau: (i) Khoanh vung nhdm dm tupng cd nguy cd tham nhiing eao xet theo tidu ehi ehflc vu, quyin han v& nganh nghi, linh vUc cdng tac.
Vide yeu eiu ke khai tran lan la klidng cin thiit vi se gay anh hudng de'n hidu qua, cWit lupng eua hoat dpng ke khai, ton chi phi v4 nhan Iflc.
"Dgi hge Lao dgng-XShgieasdIl
%dui. difng. fihafi lu4l 86 9 (330)
(ii) Pham vi ddi tfldng ed nghia vu ke khai va nSng lUc quan ly, kha nang theo ddi, kiem soat ' tai san, thu nhap cua cd quan kiem soat tai san,
thu nhap phai tfldng xflng.
Ddi chilu quy dinh cila Lu^t Phdng, chd'ng tham nhiing nam 2018 vdi hai yeu cau tren, tae gia nhta dinh: (i) Vdi quy dinh "can bd, cong chflc" va "si quan cdng an nhan dSn; si quan quan doi nhan dan, quan nhan chuyen nghiep"
deu M ddi tfldng ed nghia vu ke khai se lam gia tang so' Iflpng ngfldi ke khai hang nSm, tang lilOng thdng tin can thu thjlp va xfl 1^, cd thi gay ap lUc eho cd quan kiem soat tai san, thu nhap. (ii) Du se lim gia tang sd lupng ngfldi ke khai nhung vide md rdng dd la can thiit. Bdi le, Vift Nam la mpt qud'c gia nSng ve edng vu hanh chinh, chl dp Ifldng va dai ngp ddi vdi can bd, cong ehfle kha thap so vdi nhu cau cudc sdng nen tinh trying tham nhung hidn dang,xay ra nhilu d bd phan cdng chflc ed ehiic vu thap ho|ie khong cd chflc vu lanh dao, quan 1^. Do vay, Lu^t Phdng, chd'ng tham nhiing nim 2018 bd' sung si quan cdng an nhan dan; si quan quan dpi nhan dan, quan nhan ehuyen nghiep va mpi can bo, cdng ehflc vao dien phai ke khai tai san, thu nhap la hdp ly vdi bdi canh nen hanh chinh tai Viet Nam. (iii) De viec md rdng ddi tfldng phai ke khai tai san, thu nhllp khdng bi coi la vuijt qua kha nang cua cae ed quan cd trach nhiem kiem soat tai san, thu nhap thi yeu cau dieu chinh vl phUdng thiie kd khai va mflc dp kiem soat tai san, thu nhap ddi vdi tilng nhdm doi tuong lii cin thiit, vi trong sd'cac ddi tUdng c6 nghia vu ke khai, se cd nhdm "ed nguy cd tham nhung cao" va nhdm "it cd nguy ed tham nhiing".
an, ^ H 2. Phiftfng thAc ke khai tai san, nhap
Diiu 46 Luat Phdng, chd'ng tham nhung nam 2005 quy dmh tit ca cac ddi tUdng cd nghia vu ke khai deu phai thuc hien ehung mdt phudng thfle la ke khai hang nam dan den thflc trang sd'ludng cac ban ke khai ngay pang nhilu, gay khd khan trong xfi \f khdi lUdng ldn giay tii, dfl lieu. Do dd, Lu&t Phdng, chdng tham nhung nam 2018 ddi mdi can ban viec ke khai tai san, thu nhap theo 04 phUdng thfle tfldng ling vdi chflc VU, vi tri edng tae cua cae nhdm ddi tUdng:
- Ke khai lin diu: Ap dung ddi vdi ngUdi dang \i cin bd, cdng chflc; si quan edng an nhin dan; si quan quan dpi nhan ddn, quan nhan chuyen nghiep tai thdi diem Luat Phong, ehdng tham nhung n^m 2018 cd hidu lUc.
- Ke khai hang nim: Ap dung ddi vdi ngfldi gifl chiic vu tfl Giam dd'c Sd va tUdng dfldng trd len; ngfldi lam cdng tae td' chflc can bd, quan 1^
tai chinh cdng, tai san cdng, diu tu cdng hoae trflc tiep tiep xuc va giai quyet cdng viec eua cd quan, to ehfle, ddn vi, ca nhan khae theo quy dinh cua Chinh phu. Nhu vay, chi nhflng ngfldi edng tac tai vi tri cd nguy ed tham nhiing eao la nhflng ddi tUdng phai thUc hidn ke khai tai san, thu nhap hang nam,
- Ke khai bd' sung: Ap dung doi vdi ngfldi cd nghia vu ke khai cd bien ddng vl tai san, thu nhElp trong nam ed gia tri tfl 300 trieu dong trd len, ed nghia la cac ddi tfldng khdng thudc dien phai ke khai hang nim thi chi kd khai khi ed biln ddng ldn vdi tai san, thu nhap.
- Ke khai phiic vu cdng tac can bd: Dfldc thflc Men ddi vdi ngfldi ting cfl dai bieu Qud'c hoi, ngudi ling cii dai biiu Hdi dong nhan dan; ngfldi
Dfin chd & Phdp lu^t E l
QUig. difng. pMp. luM Stf 9 (330)-2019
dfl kiln biu, phe chuin, bd' nhiem, bo nhiem lai, cfl gifl ehfle vu khac.
3. Binh luan va kien nghi
Cac qud'c gia lUa chpn phUdng thflc ke khai tai san, thu nhSp dfla tren ning iUc quan ly, muc dich quan ly va dac thfl nen hanh chinh.
Cd the ke din cac phudng thfle ke khai tai san, thu nhlip nhu sau:
(i) Kl khai d thdi diem diu va euol nhiem k^
kit hdp vdi kd khai hang nam: Dfldc ap dung d cac qud'c gia nhu Achentina, Slovenia va My, ddi vdi tit ea cac cdng chflc. Ba Lan ciing 14 nudc ap dung phUdng thflc ke khai niy nhflng pham vi ddi tfldng ap dung hep hdn, chi ap dung ddi vdi ngfldi lam trong linh vflc lap phap.
(ii) Ke khai mdi cho tiing nam hoie e^p nhat bo sung hang nSm: Theo nghien cflu cua Ngan hang The gidi (2012) thi day la phUdng thflc dfldc fla chudng hdn so vdi cae phfldng thflc cdn lai. Mdt so'nfldc nhu Cdng hda Sec va Ailen quy dinh edng ehfle phai ke khai hang nam^ Day cung Ii phUdng thflc ke khai tai san, thu nhap dupe ap dung tai Wdt Nam theo Luit Phdng, chdng tham nhiing nam 2005 trong hdn 10 nam qua.
Hai phfldng thflc kd khai ndi tren cd flu' dilm li cho phep Nha nUdc thu thap dupe khdi lUdng thdng tin khd'ng lo vi ri't ehi tiet vl tii san, thu nhip cua cdng chflc, lim cin cfl xac dinh cd hay khong ton tai viec lim giiu bat chinh. Tuy nhien, khdi Ifldng thdng tin thu thip dflpc tfl qua trinh thflc hidn cd che ke khai hang nam eiing li thach thflc ldn doi vdi cd quan quan ly, ddi hdi cac cd quan niy phai ed mdt luc Iflpng nhan sfl himg hiu vi cdng nghe hien dai de xil
ly vi xac minh thdng tin do cac ddi tfldng ke khai. Neu qudc gia nio ap dung phfldng thfle ke khai hing nam nhUng khdng du tiem lUc ve con ngudi vi vit chit, ky thuit thi viee ke khai chi mang tinh hinh thflc, thu tuc. 0 Achentina, dl dat dfldc hieu qua trong kiim spat tai san, hp ap dung phfldng thflc kd khai d thdi diem diu vi cudi nhidm ky kit hdp vdi ke khai hing nam va giai phap thilc hidn li ap dung he thdng ke khai true tuyin, tao diiu kien de cac cd quan quan 1^ tiep cin dupe tdi 95% cac td khai tai san dUdc Iflu trii d cac cd quan chu quan ciia doi tfldng ke khai, bao dam kha ning Hm kiim, phan tich dfl lieu hdp ly de xae minh thdng tin dfldc ke khai theo muc tidu cho khoang 33.000 td khai mdi nim^. Phap luit vl ke khai tai san cua Indonesia cho phep ngfldi ke khai dflpc chpn each nop td khai bo sung, thay vi khai lai toin bp moi lin de'n han ke khai dl giai quyit si Ifldng vi lupng thdng tin khd'ng lo cua cac ban ke khai tii san.
(iii) Ke khai d thdi dilm diu vi cudi nhidm ky kit hdp vdi kd khai bd' sung khi cd phat sinh thay dd'i dang kl trong gia tri thu nhip, tii san (dUdc ap dung d Dflc, Phap, Croatia). Phap luit vl ed chl kiim soat tii san cua Dflc quy dinh moi cdng chflc phai ke khai d thdi diem diu cua nhiem k^ 04 nim, nhflng sau dd, cdng chiJc phai bao cao neu cd thu nhap bd' sung, thu lao hay qui bieu trong thdi gian niy. Phap luit ciia Phap quy dinh nlu cac ddi tfldng rdi vio trudng hpp ke khai dot xuit thi se ehuyin trach nhidm tuan thu eho ngfldi ke khai va ngfldi ke khai phai ed nghia vu tu biit ring minh thulc ddi tflpng phai ke khai dpt xuit'.
I Ddn chd & Phdp lu$t
Cddg. difng fihiifi. Ia4l Stf 9 (330)-2019
Ddi chilu diem mdi vl "phfldng thfle ke khai tai san, thu nhip" quy dinh tai Luit Phdng, chdng tham nhiing nira 2018 vdi cac phUdng thflc ke khai tii san, thu nhap dupe ap dung tai mot so qud'c gia da dUde phan tich phia tren, tae gia nhan dinh:
That nhat, Luit Phdng, chd'ng tham nhung nim 2018 cd sfl thay dd'i can ban vl phUdng thflc ke khai tii san, thu nhap li hdp ly vi cin thiit, xuat phat tfl nhiing hain chl trong cdng tac quan 1^, kiem soat tii san, thu nhip khi thflc hien theo Luit Phdng, chd'ng tham nhiing nam 2005, dong thdi cd tham khao kinh nghipm cua cae qudc gia tren the gidi.
Thiihai, xet vl mat quy dinh, phfldng thflc ke khai tai san, thu nhap eila \riet Nam khdng thuc sfl gidtig cac phfldng thflc ma cac nflde tren thi gidi ap dung. Theo Luit Phdng, chdng tham nhung nam 2018, mpi ddi tfldng cd nghia vu ke khai lin diu de Nha nfldc thu thap cd sd dfl lidu kiim soat tii san, thu nhip, sau dd hp khong cin phai ke khai lai vio eac nim tiep theo, trfl khi thupc mdt trong ba trfldng hdp;
- Li ngudi gifl chflc vu tfl Giam ddc Sd vi tflong dUdng trd ldn hoic cd lira cdng tic lidn quan din td' chflc can bd, quan 1^ tii chinh hoic trfldng hop khac theo quy dinh cua Chinh phu (phai ke khai hing nira);
- Cd bien dong tii san trong nira tfl 300 trieu dong trd len (phai kd khai bd' sung);
- Tham gia iing eil vao radt sd' vi tri hoic dfldc dfl kiln biu, phe ehuan, bd' nhiem, bd' nhiem Iai, cii gifl chflc vu khac (ke khai phue vu cdng tic quan ly).
NhUng xdt vl ban chit, phUdng thflc ke khai
tai san, thu nhip tai Luat Phong, chdng thara nhung nam 2018 li sU kit hdp cua phfldng thfle (i) vi (iii). Trong dd, ke khai hang nam cua phudng thflc (i) khdng dupe ap dung tridt dl mi chi ap dung vdi mpt s i ddi tfldng cd chflc vu; ke khai bo sung cua phUdng thflc (iii) dfldc ap dung khi ed biln ddng ldn vl tii san vi ke khai diu - cudi nhiem k^ dupe Luat Phdng, chd'ng tham nhung nim 2018 ghi nhin "kd khai phuc vu edng tie quan ly", ap dung ddi vdi cic trudng hdp iing cfl dai bieu Qud'c hdi, ngudi flng cfl dai biiu Hdi ding nhin din; ngUdi dU kiln biu, phd ehuan, bo nhiem, bo nhiera lai, efl gifl ehflc vu khac, vi du nhU: Khi dfldc bd' nhidm giQ chflc vu radi, anh A phai ke khai tii san, thu nhap, day cd the dUdc xem li ke khai diu nhiem k^. Hit nhiem k^, anh A dfldc bd' nhiera lai hoic dflpc bo nhidra gifl chflc vu khac, anh A tiip tuc phai thflc hien ke khai, day ed the dflpc xem la ke khai khi kit thuc nhiera k^ ddi vdi vi tri edng tic cu vi li ke khai diu nhiera ky ddi vdi vi tri cong tic mdi. 1\iy nhien, cting vdi quy dinh vi cich hieu nhfl tren, khi anh A rdi vi tri cdng tie vi khdng tiip tuc dam nhin cic vi tri cd ehfle vu khae, hoie trflde khi nghi hflu, anh A khdng cd nghia vu ke khai tai san, thu nhip (neu anh A khdng thupc vio nhiing trfldng hdp phai ke khai hing nim hoac ke khai bo sung). Tfl dd cho thay, Luit Phdng, chdng tham nhiing nim 2018 di bd sdt trfldng hdp ke khai khi chim dflt cdng tic tai cic vi tri trong cd quan nha nfldc dl kiem soat tai san, thu nhip cd dfldc trong sudt qui trinh cdng tic.
Tba ba, phudng thflc ke khai bd' sung ap dung khi cd biln ddng vl tii san, thu nhip
Ddn chCi & Phdp lu$t I
Qfiag difng. phdp. bi4l Stf 9 (330) - 2019
trong nim ed gia tri til 300 tridu dong trd len tai khoan 2 Diiu 36 Luit Phdng, chdng thara nhung nam 2018 cd rapt sd han che:
- De xay ra tinh trang cic ddi tUdng khdng tfl nguyen thuc hien ke khai bo sung;
- Ddi vdi nhQng tii san, thu nhip khdng phai li tiin thi viec dinh gia tii san, thu nhip ed gia tri tren hay dudi 300 tridu dong li ri't phflc tap, dac biet li nhflng tii san ed gia tri thay dd'i nhanh theo biln ddng thi trfldng. Do viy, khi ban hanh eac vin ban hfldng din Luit Phdng, ehdng thara nhung nira 2018, cd quan nhi nudc cin cd quy dinh ro vl phUdng an thara dinh gia tri tai san; td' chflc, ci nhan nio cd nghia vu dinh gii; trfldng hdp khdng thd'ng nhit vl gia tri tai san thi giai quyit nhU thi nio.
. - Tao "khe hd" cho mdt sd doi tflpng khdng thudc dien ke khai hing nira che gii'u tii san, thu nhip bit chinh khi hp cd hinh vi tham
nhung nhflng tii san tham nhung khdng ldn, khong cd biln ddng dot xui't, vi du nhu nh^n hdi lo khi thUe hidn thii tuc hinh chinh vi nlu khdng cd biln ddng tii san ed gia tri tfl 300 trieu dong trd len trong nim thi hp khdng cd nghia vu ke khai. Do viy, cin cd quy dinh nhflng ddi tfldng khdng thude dien ke khai tii san, thu nhip hing nim thi ngoai ke khai bl sung khi ed bie'n ddng, hp phai ke khai dinh k^
tfl 03 - 05 nira/lin dl kiera soat td'ng so tii san, thu nhip biln dpng trong cic nira.
Qua phan tich tren cd the thay rang, Luit Phdng, chong thara nhiing nim 2018 da c6 nhflng quy dinh mdi nhara khac phuc nhQng han chl trong cdng tic ke khai tii san, thu nhip. Tuy viy, cae quy dinh niy cin dfldc tiip tuc nghien ciiu vi hudng din ehi tilt de cdng tie ke khai tii san, thu nhip thflc sfl trd thinh mdt bidn phip phdng ngQa thara nhung hieu quaQ
1. Ngin hing Thi'gidi (WB) vi Vin phong Liin Hgp Qude vima tdy vi tdi pham (VNODQ (2012), "Viet:
cong, lgi ich tg - Bao dam trach nhiem giai trinh thong qua cong khai tii san, thu nh&p", tr. 34.
2. Vin phong Qaoc hgi, (2018), Bao cao tdng bdp y kien cua cac Doin tiai bieu Qu6<:hdi veDgaaLa$t Phong, cbdng tham nhiing (sda ddi).
3. Theo Luit Phong, chdng tham nhung nim 2005 vi Dieu 7 NgU ldnh sd 78/2013/NB-CP ngiy 17/7/2013 cua Cliwh phi veminb bach tii san, tbu nh&p tbi ciu co mgt bl ph&n si quan co chdc vg mdi c6 nghia vu kl khai tii san, thu nh&p.
4. Theo Luit Phong, cbdng tham nhiing nim 2005 vi Biiu 7 Nghi dinh sd 78/2013/NB-CP ngiy 17/7/2013 cua Chinh phd ve minh bach tai san, tbu nh&p thi cbi quy dinh "mgt ad can bd, cong chdc" cd nghia vu kl khai tii san, thu nh&p.
5. Demmke, C, M. Bovens, T. Henokl, K. van Lierop, T. Moilanea, G. Pikker, and A. Salminen (2007),
"Regulating Conflicts of Interest for Holders of Public O^ce in the European Utdon", European Institute t^
Public Administration, tr. 70, truy c&p tai bttp://www.eupan.eu/en/documents/show/&tid=172 ngiy 13/5/2019.
6. Ngan hing The gidi (WB) vi Via phong Lien Hgp Qudc vl ma tuy vi tdi pham (UNODQ, tldd, tr. 39.
7. Ngan hing The gidi (WB) vi Vin phong Lien Hgp Qudc ve ma tdy vi t^ pbfm (UNODC), tldd, tr. 46.
B l Dfin chCi & Phdp ludt
