PHAP LUAT VE KIEM SOAT TAI SAN, THU NHAP CUA NGU^OI CO CHLTC VU, QUYEN HAN TREN THE GIOI
vA 6 VIET NAM HIEN NAY
va Cong Giao*
Do Thu Huy en"
Tom tit: Bdi viet phdn tich cdc quy dinh cua phdp ludt qudc te, phdp^ ludt mpt so quoc gia trong viec kiim sodt tdi sdn. thu nhap cua ngudi cd chuc vu, quyen han; dong thdi cho thdy thuc trgng ^hdp ludt ve vdn de ndy a Viet Nam hien nay. tren ca sd dd de xudt mdt sd gidi phdp nhdm hodn thien.
Abstract: The article analyses international law and law of some countries including Vietnam with respect to the control of assets and income of public officials. On that basis, it makes relevant recommendations for Vietnam.
K
iem soat tai san, thu nhap (TSTN) cua ngudi cd chiic vy, quyen han (CVQH) la mdt trong eac bidn phap quan trpng de phdng, chdng tham nhiing (PCTN).Bien phap nay da dugc quy dmh trong cac dieu udc qudc te ve PCTN va phap luat ciia nhieu qudc gia dudi nhirng hinh thiic va miic do kliac nhau. O Viet Nam, Luat PCTN nam 2005 (sira ddi cac nam 2007, 2012) ciing cd quy dinh ve van de nay.
Trong bdi canh Nha nude ta dang tien hanh sua ddi toan dien Luat PCTN, vide nghien cim, danh gia cac bien phap kidm soat TSTN ciia ngudi cd CVQH la rit cin thidt.
1. Khai niem va eac bien p h a p kiem scat tai san, thu nhap ciia ngudi cd chuc vu, quyen han
Cac nghien cim yen the gidi va d Viet Nam deu cho thay, mdt trong nhu:ng nguyen nhan chinh cua tham nhung la nha nude khdng giam sat, xac minh va xir ly dugc cae TSTN CO ngudn gdc bit hgp phap ciia
__PGS TS.. Khoa Lual. Dai hoc Qu6c gia Ha Noi.
ThS , Vu Hcrp tac quoc li, Thanh tra Chinh phu
nhiing ngudi ed CVQH. Thdng qua viec kidm soat TSTN cua ngudi cd CVQH, eac CO quan chiic nang cd the phat hien, ngan chan cac hanh vi tham nhiing va xung dot Igi ich trong quan ly nha nude; xay dung mdt mdi trudng khu vyc cdng trong sach.
Ddn nay, chua cd mdt dinh nghia thdng nhat, nhung dya tren nhiing dac diem pho bien ed the hieu, kiem soat TSTN cua ngudi CO CVQH la tdng the nhirng bien phdp.
cdch thuc md cdc nhd nude cd the sir dung de biet sd luang, ngudn gdc vd theo doi bien dpng ve TSTN cua nguai cd CVQH, qua do phdt hien, ngdn chgn vd xu ly nhirng hdnh vi loi dung CVQH de tham nhiing.
Hien nay, da sd cae qudc gia deu cho ring, ke khai, cdng khai TSTN la bien phap chii yeu, quan trgng nhat dd kiem soat TSTN eiia ngudi ed CVQH. Trong thyc ta, bien phap nay khdng chi dan thuan ke khai va cdng bd, ma cdn bao gdm xac minh tinh trung thyc, xir phat nhimg hanh vi vi pham hay khdng tuan thii cac quy djnh ve ke khai, cdng khai TSTN. Ngoai ra, cdn mdt sd bien phap khac cung dugc ap dung nhu:
74
PHAP L UAT V£ KIEM SO AT. .
Kiem soat b i n g he thdng nop thud thu nhap; kiem soat b i n g he thdng thanh toan qua tai khoan; kidm soat b i n g quy dinh nhan, tra qua tang ciia ngudi cd CVQH.
Cae bien phap nay chi gop phin vao viec kiem soat TSTN, ndn thudng dugc ap dung ket hgp hay bd trg cho bidn phap kd khai, cdng khai TSTN.
2. Kiem soat tai san, thu nhap cua ngudi CO chirc vy, quydn ban trong phap luat quoc te va phap luat mot so quoc gia
Cdng u d c Lien iVIy vd chdng tham nhung (lACAC) dugc thdng qua nam 1996 la van kien qudc td d i u tien dd cap v i n dd kiem soat TSTN cua ngudi cd CVQH khi yeu eau eac qudc gia thanh vien xem xet cac bien phap nham "...thiet lap, duy tri vd Cling cd cdc he thdng bdo cdo ve TSTN vd trdch nhiem cua nhirng ngudi giir cdc chirc vu nhdt dinh theo quy dinh cua phdp ludt vd khi phii hap. cdng khai cdc thdng tin ke khai dd"^
Cdng udc cua Lien mmh chau Phi vd Phdng, chdng tham nhiing (AUCC) dugc thdng qua nam 2003 cung de ra nhirng quy dinh nham bao dam tiep can thdng tin va minh bach trong bp may nha nude, trong do ed cdng khai TSTN. Didu 7 cua AUCC dd nghi eac qudc gia thanh vien cam ket: (I) Yeu cdu todn bp hay mpt so ddi tuang cdng chuc cu the phdi thuc hien ke khai tdi sdn tai thai diem nhdm chicc, trong vd sau thdi gian cdng tdc; (2) Thdnh lap ban ndi bd hay ca quan tuang irng vdi trdch nhiem xdy dung bd quy tdc irng xir vd gidm sdt viec tnen khai bd quy tdc. ddng thdi tuyen truyen, tap huan cdng chirc ve cdc vdn de dao dire cho cdng chicc: (3) Xdy dung cdc
bien phdp ky ludt vd quy trinh thdm tra doi vdi hdnh vi tham nhSng vd cdc vi pham cd lien quan theo hudng dp dung cdng nghe mdi vd ndng cao hieu qud lam viec cua nhiing td chuc, cd nhdn cd trdch nhiem ve vdn de ndy"
Cdng udc cua Td chuc hgp tac va phat trien kinh td (OECD) ve Phdng, chdng nan hdi Id cua cdng chiic nude ngoai trong giao dich kinh doanh qudc td (ky kdt nam 1997 va cd hieu lyc nam 1999) khdng quy djnh cy the ve cdng khai TSTN, nhung thira nhan vai trd eiia cac he thdng cdng khai TSTN cua eac qudc gia thanh vien trong vide giam sat nhiing bidn dpng ve tai san ciia cdng ehiic, qua do phat hien nhirng trudng hgp lam giau bat chinh va ho trg thyc thi Cdng udc"*.
Khuyen nghj RIO ciia Hdi ddng Bd trudng cae qudc gia thanh vidn Lien mmh chau Au (thdng qua ngay 11/5/2000) vd Bd quy tac ung xu cho cdng chiic quy djnh vd vide ke khai tai san nhu sau: ''Cdng chuc giii' nhd-ng chuc vu md cd khd ndng tdc dpng den lai ich cd nhdn cita ngu&i do thi phdi ke khai dinh ky TSTN vd khi cd yeu cdu hay bdt ky khi ndo cd su thay ddi ve bdn chdt hoac pham vi cua cdc IpT. ich do'' (Dieu 14).
Cdng udc cua Lien hgp qudc ve chdng tham nhung'' (UNCAC) nam 2003 - didu udc qudc te quan trpng nhat vd chong tham nhiing cung nhin manh vai trd ciia bien phap kidm soat TSTN. Cu thd, Cdng udc quy dinh: ''Khi thich hap vd phii hap vai cdc nguyen tdc ca bdn cua phdp ludt nuac
' DiSu III. khoan 4 Cong uoc Lien My \k Chong tham nhung. tai http://www.oas.org/juridico/english/
Treaties/b-SS.html.
' Xem toan van Cong uac tai http://www africa- union.org/rool/au/documents/treaties/treaties htm.
Xem loan van Cong uoc tai http://www.oas.Prg /juridico/english/Treaties/b-58.hlmL
•"Xem toan van LTNCAC tai http //www.unodc.org/
unodc/en/treaties/CAC/index.htmWtexlofthe/
NHA NlfCIC vA PHAPLUATSO 12/2016
minh. mdi quoc gia thdnh vien nd luc thiet lap cdc bien phdp vd ca che yeu cdu cdng chuc bdo cdo ca quan cd thdm quyen ve cdc vdn de cd lien quan, trong dd cd nhirng hoat ddng cdng viec. cdc khodn ddu tu ben ngodi hay tdi sdn hoac qud tang gid tri lan. nhirng thir md cd the gdy xung dot lai ich khi hp thuc hien cdng vu" (khoan 5 Dieu 8).
Khoan 5 Didu 52 UNCAC cung quy djnh:
"Mdi qudc gia thdnh vien se xem xet viec thiet lap. cdn cir vdo phdp ludt qudc gia. he thdng cdng khai tdi chinh hieu qud ddi vai nhdm cdng chicc nhdt dinh, vd quy dinh che tdi thich hap ddi vdi viec khdng chdp hdnh..." Khoan 12 hudng dan thyc hien UNCAC sau do dua ra mdt sd khuyen nghi de cu the hoa cac quy dinh trdn va yeu cau cac qudc gia phai xem xet ap dung cac ea che ke khai, cdng khai tai san va sy tuang thich ciia ca che dd vdi he thdng phap luat nude minh.
Van de kidm soat TSTN ciia ngudi cd CVQH cung dugc quy dmh trong phap luat ciia mpt sd qudc gia. Vi du, Luat Phdng ngira tham nhung nam 1889 ciia Vucmg qudc Anh^ da cd mdt sd quy djnh ve phong chdng xung dot Igi ich dd thdng qua dd, kiem soat TSTN ciia ngudi cd CVQH. Tuy nhien, van de nay chi trd nen phd bien trong phap luat eua cac qudc gia til' sau Chidn tranh thd gidi thir hai^. 6 Hoa Ky, trudc tinh trang tham nhiing ciia bp may nha nude, nam 1978^ Nghi vien da ban hanh Luat vd Dao dire trong Chinh phu, trong dd bit budc
' O E C D (2011), Fighting Corruption in Eastern Europe and Central Asia. A.sset Declarations Jor Public Officials- A Tool to Prevent Corruption (Chdng tham nhiing a Bong Au vd Trung A, ke khai tdi sdn cua cong chirc: Mdt cong cu d^ phdng ngica tham nhiing), ir 22.
*' Nhu Iren Nhu Ircn.
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eac cdng chiic d cap bac nhat dinh trong ca ba nhanh quyen lyc eiia ehinh quyen lien bang phai cdng khai TSTN.
Viec cdng khai TSTN va cac Igi ich ve tai chinh ciia cdng chirc d Tay Au dugc quy dinh mudn hon**. Ngoai Vuang qudc Anh, cac quy dinh ve kd khai, cdng khai tai san dugc thdng qua d Tay Ban Nha va Y nam 1982^ Bd Dao Nha nam 1 9 8 3 ' % a md rpng sang cac nude trong khdi xa hpi chii nghia cii d Trung va Ddng A u " vao cudi nhimg nam 80, dau thap ky 90 eua thd ky XX.
Thdi ky phat tridn manh me nhat ciia phap luat ve kidm soat TSTN ciia ngudi cd CVQH tren thd gidi la thap ky 1990-2000'^
Ngoai eae nguyen nhan nhu tinh hieu qua ciia ca ehe va sy chuyen ddi he thdng chinh tri d eac nude trong khdi Ddng Au cii, cdn do sy tac ddng manh me ciia cac dieu udc qudc te va khu vyc vd chdng tham nhung dugc thdng qua d thdi diem nay.
Tren the gidi, hien cd ba md hinh co ban ve kidm soat TSTN ciia ngudi cd chiic vu, quyen han:
- Md hinh tdp trung vdo viec chdng lam gidu hdt chinh nhan manh viec khai bao gia trj ciia cae loai TSTN, trong do phap luat thudng quy dmh ke khai chi tiet cac loai tai san va cae khoan thu nhap ciia nhung ngudi
Nhu tren Nhu tren '" Nhir tren.
" Nhu tren, Ir 23 '" Nhir tren.
'^ Xem WB (2012), Public Office. Private Interests- Accountability through Income and Asset Di.sclosure, tr.9-16; tai http://documents.worldbank.org/curated' en/9341714681700803 06/pdf/6762 70 VIETNAMEO ViecOcong01oiOichOlu.pdf. Va xem OSCE (2015), Asset Declarations Jor Public OJficials- A Tool lo Prevent Corruption, Fighting Corruption in Eastern Europe and Central Asia. Ir.20-21, tai http://
www occd org/corrupIion/anli-bnbery/47489446.pdf
PHAP L UA T VE KIEM SO A T. .
CO CVQH. Md hinh nay dugc ap dung chu yeu d eac nude dang phat trien vdi nen quan tn nha nude cdn yeu. Muc tieu chinh cua md hinh nay ta phat hien tham nhiing va ran de ve hau qua cua hanh vi tham nhung'''.
Cae CO quan cd tham quydn quan ly viec ke khai, cdng khai tai san cd nhiem vu chii yeu la phat hien cac hanh vi lam giau phi phap.
- Md hinh tap trung vdo phdng, chdng xung dot lai ich nhin manh vide khai bao cac mdi quan he, eac ngudn thu nhap ciia ngudi cd CVQH, trong do, he thdng phap lual thudng ehi quy dinh nhiing ngudi cd CVQH phai khai bao tdng gia tn tai san. Md hinh nay dupe ap dung chii ydu d cac nude phat trien, nai quan trj nha nude da dat den trin!; do cao, tinh trang tham nhung khdng nghiem trpng. Muc tidu ehinh eiia md hinh nay la phdng ngira nhirng tinh hudng ed nguy CO phat sinh tham nhiing. Cae ca quan cd tham quyen quan ly viec ke khai, cdng khai TSTN co vai trd chii yeu la cd van nham muc dich phdng ngua cac hanh vi lam giau phi phap.
Md hinh ket hpp la md hinh cd xu hudng duge nhieu qudc gia. ca phat tnen va dang phat tnen ap dung. Cac qudc gia theo md hinh nay thudng ap dung nhiing each thiic cua ea hai md hinh chdng lam giau bat chinh va chdng xung dot Igi ieh, vdi pham VI va miic do can bang han so vdi cac qudc gia nghieng ve mdt md hinh nhat dmh.
Mae dii khdng cd mpt md hinh chung trong viec ke khai, cdng khai TSTN cua ngudi cd CVQH. nhung mdt sd yeu td cac qudc gia cin can nhac khi xay dung ca che ciia n e n s minh, bao g d m : "
a) Tinh phii hop- Co chd dugc xay dyng phai phii hgp vdi trinh dp quan tn cdng va thyc trang tham nhung cua mdt qudc gia.
Vdi nhirng qudc gia cd tinh trang tham nhung cao. md hinh tap trung vao vide phdng ngira lam giau bat chinh se thich hap.
Md hinh tap trung vao phdng chdng xung dot Igi ich chi phat huy tdi da hieu qua d qudc gia cd he thdng giam sat cdng chiic tdt va cd van hoa Hem chinh cao trong bd may cdng quyen.
bj Phgm vi ddi ticp-ng phdi ke khai. cdng khai tdi sdn: De bao dam sy tuan thii phap luat, cac qudc gia nen gidi han pham vi ddi tugng phai ke khai, cdng khai tai san dd tap trung vao nhiing ngudi cd chuc vu hay vi tri CO nguy CO eao nhat ve xung dot Igi ich hay lam giau bat ehinh. Day la each lam cd tinh chien luge va hieu qua ve ehi phi""
Nhirng nghien cim gan day cho thay, cd 5 dang ddi tugng cd the phai ke khai, cdng khai tai san la: (i) Nhirng ngudi diimg dau qudc gia; (ii) Cac bd trudng; (iii) Dai bieu Qudc hdi; (iv) Cdng chirc; (v) Vg chdng'con cai ciia bdn dang ddi tugng da neu '. Cac ddi tuong phai ke khai, cdng khai TSTN ciing cd the duac chia thanh cac nhdm nhu: (i) Quan ehiie chinh tri cao cap (bao gdm nhung rdng han so vdi nhdm ngudi dirng dau qudc gia); (li) Dai bieu cac CO quan dan cii (Nghi vien. Hdi ddng dia phuang): (in) Thu tudng va cac thanh vien Chinh phu, (i\) Cdng chiic. (v) Tham phan, cdng td vien; (vi) Nhung ngudi cd lien quan den cac nhdm ddi tugng da neu (ngudi than
'•> X(^iii \\ B (-012). tai heu da dan. tr.l5 ' ' X e m \VB (2012). tai iieu da dan. tr 16-22. OSCE (201'^1- I'ii liC-udadan. tr-37.
|_ Xem WB (2012). lai Ueu da dan. tr 18, Nguon 8 6 so heu PAM (Public .Accountability Mechanisms Initiative - Sang kiin He th6ng giai Irinh trach nhiem trong khu vuc cong) ciia Ngan hang The giai \ e 8" qu6c gia. 2010. tai https wwu agidata orgpam
NHANU'O'C VAPHAPLUATSO 12/2016
yong gia dinh, ban be, cdng sy than can...).
Da sd cae qudc gia thiet lap mdt ca che ke khai, cdng khai TSTN ap dung eho tat ca eac dang ddi tugng ndu tren; tuy nhidn, mdt sd qudc gia ed sy phan dinh giiia mdt sd nhdm. Nguyen tic chung la nhiing ngudi cd chiic vu, chiic trach cang eao thi cang bj kiem soat chat che ve TSTN.
c) Npi dung vd tdn suat ke khai, cdng khai thdng tin: Ndi dung va tan suat ke khai, cdng khai ty le thuan vdi ngudn lyc ma nha nude can sir dung de van hanh ea che. Vi vay, eac qudc gia ciing can can nhac de bao dam phii hgp vdi ngudn lyc va nang lyc ciia minh.
Ve nguyen tae, ndi dung phai ke khai, cdng khai phu thupc vao muc dich ciia ca che kiem soat TSTN ciia ngudi ed CVQH la kiem soat xung dot Igi ich hay chdng lam giau bat chinh. Ngoai ra, khai niem TSTN ciing dugc hieu khac nhau d mdi qudc gia.
Kmh nghiem cho thay, tidn lucmg va bit ddng san la nhirng ddi tugng phd bien dugc yeu eau ke khai, cdng khai d cac qudc gia.
Theo Bd chi sd A G I ' V P A M ' \ danh muc cac loai thdng tin ma cdng chiic phai khai bao d cac qudc gia rat rpng, bao gdm^": Bit ddng san; tidn mat, tin dung, ng; thu nhap (tir lao ddng va dugc tga hudng); cae khoan chi tieu; nhung Igi ich bang tidn va khong bang lien (vi du, thu nhap trong tuong lai, eac thda thuan bao hiem, kd hoach luong huu...). Tuy nhien, nhiing thdng lin vd
Chi so Trach nhiem trong quan ly nha nuoc {Actionable Governance Indicators -AGl). Xem ihong tin cu tha vg AGI tai WB (2012), tai lieu da dan, tr.95
'' Nguon Sang kien He thong giai trinh trach nhiem trong khu vuc cong cua Ngan hang Tha gioi (PAM).
tai lieu da dan, tr.92
'"Ngu6n WB(2012), l a i l i c u d a d i n , tr 109,110.
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TSTN, qua tang, chi tidu, TSTN cua ngudi than, ban be, cpng sy thudng phd bidn hon.
Ve tan suat, cd 5 mde chinh ma cae qudc gia thudng quy dinh^', bao gdm: (i) Khi nham chiic; (ii) Khi thdi chiic; (iii) Djnh ky hang nam; (iv) Khi ed thay ddi (den mpt miic do nhat djnh) trong TSTN, ng; (v) Trong vdng 3 nam sau khi thdi chuc.
Theo dd, ydu cau ke khai, cdng khai TSTN d thdi diem dau (nham chiic) va thdi diem cudi (thdi chiic) ciia cdng chirc mang tinh phd bien, vi day la nhirng thdi didm rat quan trgng de giam sat sy bien ddng bat thudng vd TSTN cua ngudi cd CVQH.
d) Phgm vi vd cdch thirc xdc minh thdng lin trong bdn ke khai TSTN: De kiem tra tinh chinh xac ciia thdng tin trong cac td kliai, can ap dung ddng thai nhieu phuang phap nhu kiem tra tinh nhat quan trong ndi dung ke khai, ddi chieu thdng tin de phat hien nhiing bidn ddng bat thudng ve TSTN theo thdi gian, kidm tra eheo vdi cac ngudn thdng tin khac, tien hanh dieu tra miic sdng de xac minh mirc dp phu hgp vdi TSTN dugc khai bao.
Hien ed ba hinh thurc ke khai'^^ la nop ban ke khai bang giay (phd bien nhat), ke khai qua mau didn tu true tuyen va nop ban ke khai dien tu (qua email). Thyc tien cho thay, da sd qudc gia ap dung ciing mdt liic nhieu hinh thirc nop ke khai. Tuong ty, viec cdng khai TSTN cung dugc thyc hien qua hai dang chinh la gin van ban giay va dang tai tren trang thdng tin didn hi. Tuy nhien, mdt sd qudc gia cdn quy djnh vide tiep can thdng tin ve ban khai tai tru sd, vdi nhiing dieu kien nhat djnh. Ke khai, cdng khai qua hinh thirc dien hi mang lai nhieu Igi ich nhu
' Ngu6n: Bp so heu PAM, tai lieu da din, tr.38.
- N g u 6 n W B (2012), tai lieu da dan, tr 109,110.
• PHAPLUAT VE KIEMSOAT..
lam tang them miic do tuan thii cua cdng chiic, giam chi phi xii ly cac ban khai; tang miic do giam sat ciia ngudi dan va bao chi;
kha nang giam sat cac mdi quan he tiem an xung dot Igi ich eua quan chuc.
Caeh xac minh phd bien nhit la kiem tra eheo npi dung ban kd khai vdi cac ngudn du lieu sin co khac vd TSTN ciia cdng chiic, vi du nhu thdng tin vd dit dai, xe eg, tai san dang ky; hay thdng tin ve ngan hang, thud... Nhin chung, cd the chia thanh cac budc kiem tra nhu sau: Kiem tra ban ddu de ddi chieu nhiing thdng tin trong ban kd khai nham phat hien nhiing thidu sot ve hinh thiie trong vide ke khai; Kiem tra dan gidn de xem xet danh gia tinh ehinh xac ve ngudn gdc eua eac TSTN trong ban khai va gia tn cua TSTN dugc kd khai vdi gia tri thyc te; Kiem tra chuyen sdu de ddi chieu vdi cac ngudn dir lieu khac nham phat hien nhirng gian lan tinh vi. Tien hanh chat van hoac yeu eau ngudi ke khai giai thich ve nhimg thdng tin khdng rd rang neu can thiet. Thdng thudng, cae qudc gia deu kdt hgp giiia kiem tra ngau nhien va kiem tra cd ypng diem.
d) Mice dp. cdch thicc ddp irng yeu cdu cua cdng chung ve tiep can thdng tin cdc ndi dung ke khai. Vide cdng khai thdng tin can dugc can nhac hgp ly de bao dam can bang giiia quyen dugc biet ciia cdng chiing vdi eae quyen ve ddi tu, quyen dugc bao dam an ninh ca nhan ciia nhung ddi tugng CO lien quan, cac yeu cau hgp ly, chinh dang v6 bao vd an nmh qudc gia va ciia cac hoat dpng td tung hinh sy.
Mirc do cdng khai thdng tm TSTN cd thd chia thanh ba dang chinh: (i) Khdng cdng khai, nhirng thdng tm nay ehi duac cung cip theo ydu eau eiia tda an; (ii) Cdng khai loan bd. chi ap dyng vdi mdt sd ddi
tugng la cac quan chuc cap cao, nhu Tdng thdng, Thu tudng va cac Bd trudng; va (iii) Cdng khai han che. chi cdng khai mdt phin thdng tin vd TSTN cua cdng chiic de tdn trpng quydn bi mat ca nhan.
Vd each thiic cdng khai, tai nhieu qudc gia, vide cdng khai thdng tin TSTN ciia cdng chiic dugc thyc hien theo hinh thiie thdng bao hay dang tai tren Internet (trang web cua cae eo quan nha nude cd lien quan) dd mpi ngudi cd the tiep can. Tuy nhien, ed qudc gia quy djnh ngudi dan hoac bao chi mudn tidp can thdng tin va TSTN eiia cdng chirc phai cd ydu cau (kem theo eung cap thdng tin ea nhan ciia ngudi ydu cau) va dap irng mdt sd dieu kien de bao dam cac thdng tin dugc sir dung diing muc dich (tranh vide sir dung vao muc dich thucmg mai hay cac muc dich xau), hoac phai tra phi cung cap thdng tin de nha nude bii dap chi phi hanh chinh.
e) Che tdi dp dung: Can ed cac bien phap che tai vdi nhirng ddi tugng kd khai khdng trung thyc va nhimg hanh vi khdng tuan thii khac nhu ke khai mudn, ke khai thieu, hay khdng chju ke khai TSTN. Bdn dang che tai ehii yeu la che tai ky luat, ehe tai hanh chinh, che tai dan sy va ehe tai hinh sy can dugc quy djnh phii hgp, tuong xung vdi muc do ciia hanh vi va cd kha nang thyc thi cdng minh, nhat quan.
Kinh nghiem d nhieu qudc gia cho thay, nhirng vi pham nghia vu ve ke khai, cdng khai TSTN cd the phan thanh hai nhdm chinh' (i) Nhung vi pham hen quan den nghia vu nop ban ke khai TSTN; (ii) Nhirng vi pham lien quan den thdng tin dugc ke khai. Da sd qudc gia deu quy dinh cac chd tai ddi vdi hanh vi vi pham. Nhimg chd tai nay cung rat da dang, song cd thd chia thanh cac nhdm: che tai hinh sy (nhu Hoa Ky,
NHA NUOC vA PHAPLUATSO 12/2016
Anh, Italia, Ba Lan), che lai hanh chinh (phd bien nhat va hinh thirc chii yeu la phat tien) va che tai ky lual (vi du nhu khien trach, ha bae luang hay cho thdi vide)
g) To chirc bd mdy: Tir goc dd thiet chd, ed the chia thanh hai md hinh' : Thiet che ndi bd. Nhiing qudc gia theo thiet che nay giao viec kiem soat TSTN ciia cdng chirc cho chinh ca quan, td chiic quan ly hp; va thudng duge ap dung d nhung qudc gia phat trien. Vfu diem la tao thuan Igi cho vide phdng ngira xung dot Ipi ich, nhung ciing co han che la nang lyc kiem soat rat khac nhau va phu thudc nhidu vao trach nhiem ciia ngudi dung dau ca quan, td chiic. Thiet che dpc lap. Nhung qudc gia theo Ihiel ehe nay giao viec kiem soat TSTN eiia cdng chirc cho mdt CO quan chuydn trach, thudng la ca quan PCTN. U'u, nhugc diem ciia md hinh nay ve co ban ngugc lai vdi md hinh ndi bd va thudng dugc ap dung d nhimg qudc gia dang phat trien. Ben canh hai dang md hinh chinh da ndu, d nhieu qudc gia cdn ed nhirng co quan. Id ehire khac tham gia true tidp hoac gian tiep vao vide kidm soat TSTN eiia ngudi ed CVQH, nhu ea quan thud, ca quan bau cii qudc gia, van phdng Qudc hdi, toa an"-\.. Kinh nghiem cho thay, dii dugc thanh lap dudi hinh thiic td chiic nhu thd nao thi phap luat cung cin dam bao tinh doe lap va ngudn nhan, vat lye cho hoat dpng
OECD (2011), Fighting Corruption in Eastern Europe and Central Asia. As.iei Declarations for Public Officials A Tool to Prevent Corruption (Chong tham nhiing a Bong Au vd Trung A. ke khai Idi sdn ciia cong chirc Mdt cong cu dSphdng ngim tham nhiing), tr.81.
-•• OECD (2006), Policy Briej- Managing Conflict of Interest in the Public Service (Khdi luac chinh sdch Qudn ly xung ddt k/i ich trong dich vu cdng), tai http//tt\\\v.pecd.org/daiaoecd/31/15/36587312 pdf, tr.39, truy cap ngay 5/10/2016.
'^ Nguon: Bp s6 lieu PAM, tai lieu da dAn, tr28 8 0
ciia CO quan duge giao trach nhiem kidm soat. Vide ap dung cdng nghd thdng tin, ket ndi cac ngudn tu lieu, sy phdi hgp giiia eac CO quan cd tham quydn... la nhirng ydu td quan trpng giup giam thieu ngudn lyc dau tu eho cae ca quan nay ma van dat dugc hieu qua eao.
3. Thuc trang c c che Idem soat tai san, thu nhap cua ngudi cd chuc vu, quyen han d Viet Nam hien nay
0 Viet Nam, kidm soat TSTN dugc Dang va Nha nude coi la mdt trong nhirng giai phap then chdt, trgng tam trong PCTN.
Dang Cpng san Viet Nam da ban hanh mdt sd van kien vd PCTN, trong dd ed eae chi dao ve kidm soat TSTN nhu Kdt luan Hdi nghj lan thii nam Ban Chap hanh Trung uong Dang (khoa XI) thang 5/2012 vd viee tidp tuc thuc hien Nghj quyet Hdi nghi lin thir ba Ban Chap hanh Trung uang Dang khoa XI; Chi thj sd 33-CT/TW ngay 03/01/2014 cua Bp Chinh trj vd tang cudng sy lanh dao eua Dang ddi vdi vide ke khai va kiem soat viec kd khai tai san; Chi thj sd 50-CT/TW ngay 07/12/2015 ctia Bd Chinh tri ve tang cudng sy lanh dao ciia Dang ddi vdi cdng tac phat hien, xu ly vu vide, vu an tham nhiing. Nha nude cung da ban hanh nhieu van ban quy pham phap luat didu chinh van de kiem soat TSTN ciia can bd, cdng chiic, trong do nhung van ban dang cd hieu luc nhu Luat PCTN 2005 (sira ddi, bd sung cae nam 2007 va 2012); Luat Phdng, chdng nia tien nam 2012; Nghj djnh sd 78/2013/ND-CP ngay 17/07/2013 cua Chinh phii quy dmh ve minh bach TSTN;
Thdng tu sd 08/2013/TT-TTCP ngay 31/10/2013 ciia Thanh tra Chinh phii hudng dan thi hanh cac quy djnh ve minh bach TSTN; Quydt dmh sd 64/2007/QD-TTg ngay 10/5/2007 ciia Thu tudng Chinh phii
PHAP LUAT VE KIEMSOA T...
ban hanh Quy che vd vide tang qua, nhan qua tang va nop lai qua tang cua co quan, td chuc, dan vi cd sii dung ngan sach nha nude va cua can bd, cdng chiic, vidn chiic; Chi thj sd 20/2007/CT-TTg ngay 14/8/2007 cua Thu tudng Chinh phu vd vide tra luong qua tai khoan eho cac ddi tugng hudng luong tir ngan sach nha nude. Ngoai ra, van de kiem soat TSTN ciing dugc de cap trong Chien luoe qudc gia PCTN ddn nam 2020.
Tren phuong didn hgp tae qudc td, vdi tu each la qudc gia thanh vien cua UNCAC tir nam 2009, Viet Nam da cam kdt thyc thi cac quy dinh cua UNCAC, trong dd ed eac quy djnh ve kiem soat TSTN cua ngudi cd CVQH.
Tren thuc te, vin dd kidm soat TSTN ciia ngudi cd CVQH d Viet Nam hien nay duge thyc hien thdng qua nhieu bidn phap cd tinh bd trg lan nhau, cu thd:
Thie nhdt, ve minh bach tdi sdn, thu nhap qua ke khai
Phap luat Viet Nam da bude dau tao ra mdt khudn khd nham kidm soat va tang tinh minh bach vd TSTN ciia ngudi cd CVQH.
Van de nay hien duge quy dinh tai Muc 4 Chuang II ciia Luat PCTN va hudng dan thi hanh tai Nghj dmh 78/2013/ND-CP ciia Chinh phii ngay 17/7/2013 vd minh bach TSTN va Thdng tu 08/20 [3/TT-TTCP ciia Thanh tra Chinh phii ngay 31/10/2013. Luat PCTN (khoan 4 Didu 45) quy dinh thu nhap phai ke khai la thu nhap phai chiu thue theo quy djnh ciia phap luat.
Theo Bao cao ciia Chinh phii ve Tdng kdt 10 nam thuc hien Luat PCTN, den nay vide ke khai TSTN da cd nhimg tien bd va din di vao nd nep. Theo dd, ty le ke khai TSTN dung thai ban dat 99,5%, cdng khai dat 98.3%. da xac minh dugc 4.859 trudng
hgp, phat hien, xii ly ky luat 17 ngudi ke khai tai san khdng trung thyc. Ngoai ra, cdn cd 70 ngudi bi xir ly ky luat do vi pham quy djnh ve td chuc thyc hien vide ke khai TSTN. Tuy nhidn, theo Chi thi 33-CT/TW ngay 03/11/2014 cua Bd Chinh trj vd tang cudng sy lanh dao ciia Dang ddi vdi viec ke khai va kiem soat vide ke khai tai san va Bao cao tdng kdt 10 nam thi hanh Luat PCTN, viec kd khai tai san cdn mang tinh hinh thuc. Sau khi kd khai, ban kd khai ehi duge luu trii tai ea quan, td chiic, don vj ma chua dugc su dung nham muc dich kiem soat TSTN ciia ngudi cd CVQH. Do do. vide xac mmh, phat hien vi pham trong ke khai tai san cdn rat han che. Sd heu thdng ke eho thay, den nay mdi ed tren 7.000 ban ke khai dugc xac minh (ehi chidm khoang 1,5 phan nghin tdng sd ban ke khai). Bdn canh do, ket qua boat ddng xac minh mdi ehi dimg lai d vide ket luan vd tinh trung thyc ciia ban ke khai, chua cd quy dinh vd viec xir ly TSTN khdng dugc giai trinh hgp ly.
Nguyen nhan dan den han che yen la do nhii-ng quy djnh cua phap luat hien hanh vd minh bach TSTN cdn nhieu diem bit hgp ly ve trinh ty. thii tuc cdng khai ban kd khai va thu tuc giai trinh; xac mmh TSTN khi ed yeu cau cdn phiie tap, chua yeu cau xac mmh ndi dung ngudn gdc tai san ke khai;
thieu che tai xir iy \'i pham; thieu quy djnh ve thdi ban giai trinh, xu ly ngudi va TSTN khdng giai trinh dugc hgp ly ngudn gdc tai san. Vide quan ly, khai thac, sti dung ban ke khai TSTN cdn nhieu bat cap, chua quy dmh cdng khai tai noi cu trii, tren mang thdng tin didn tu. Viec ke khai ehi dya vao y thirc ty giac, khdng kidm tra, xac nhan, khdng ke khai ngudn gdc, khdng giai trinh tang giam TSTN. Sd ddi tugng cd nghia vu
NHA NUdC VA PHAPLUATSO 12/2016
phai ke khai, cdng khai TSTN hien qua Idn so vdi nang lye quan ly ciia cae co quan nha nude cd trach nhiem. Vide tham tra, xac minh ban kd khai dugc giao cho qua nhidu CO quan va cdn mang tinh npi bd. Quy djnh ve TSTN phai ke khai cdn nhidu bat cap.
Chua quy djnh rd vd co quan quan ly nha nude vd ke khai TSTN va pham vi quan ly ddi tugng kd khai d timg cap, viec phan cdng CO quan dau mdi tham muu.
Thu hai, ve thue thu nhap cd nhan Nhin ehung, cac quy dinh hien hanh vd thud thu nhap ca nhan (TNCN) tai Luat Thue TNCN nam 2007 (siia ddi, bd sung nam 2012) da tao dugc khung phap ly nham kiem soat nhirng khoan thu nhap hgp phap eiia ngudi cd CVQH. Tuy nhidn, vide ke khai nop thud hien nay mdi chi dimg lai d tidn luang va tien cdng dugc tra theo hgp ddng lao ddng; trong khi dd, thu nhap ngoai luong cua ngudi cd CVQH duge hinh thanh tir nhieu ngudn khac nhau. Cac co quan thud chua cd bien phap hiiu hieu de kidm soat ngudn thu nhap chiu thud, cu thd la phat hien, xii ly vi pham trong trudng hgp khdng ke khai thud hoac kd khai khdng trung thuc . Ngoai ra, con do thdi quen diing tidn mat van chua duge khac phue.
Thii-ba, ve phuang thuc thanh todn Chii truang ap dung cae bien phap quan ly de thyc hien viec thanh toan thdng qua tai khoan tai ngan hang, kho bae nha nude dugc the hien trong quy djnh ciia Luat PCTN (Didu 58); Quyet djnh 291/2006/QD-
"'Xem: Tran Van Long, Kiem .s-odt thu nhap cua can ho. cdn^ chuc nham plwng, chdng tham nhung - mot so vdn de dang ddt ra, dang tran http.//www.ihanhira,edu,vn/category/detail/1542- kiem-soat-thu-nhap-cua-can-bo,-cong-chuc-nham- phong,-chong-tham-nhung—mot-so-van-de-dang- dat-ra.htmh truy cap ngay 15/10/2016.
TTg ngay 29/12/2006 phe duyet De an thanh toan khdng diing tien mat giai doan 2006 - 2010 va dinh hudng den nam 2020 tai Viet Nam; Quydt dinh 2453/QD-TTg ngay 27/12/2011 phe duyet Dd an d i y manh thanh toan khdng diing tidn mat tai Viet Nam giai doan 2011 2015; Nghi dmh 59/2013/ND-CP cua Chinh phu ngay 17/6/2013 quy dinh vd ddi mdi phucmg thirc thanh toan va quan ly boat dpng thu, chi bang tidn mat ddi vdi can bd, cdng ehiic, vien chirc (Dieu 62); Nghj dinh 222/2013/ND-CP eiia Chinh phu ngay 31/12/2013 ve thanh toan bang tidn mat...
Thdi gian qua, Ngan hang Nha nude da day manh vide thanh toan khdng diing tien mat;
trien khai xay dyng khung phap ly trong JTnh vyc nay de ban ehe giao dich bang tien mat trong nen kinh td. Vide tra luong qua tai khoan cho cae ddi tugng hudng luong ngan sach nha nude dat tren 72% sd ea quan, td chiic, dcm vj hudng luang tii ngan sach nha nude . Tuy nhidn, vide thanh toan khdng dimg tien mat ehii yeu mdi dugc thyc hien trong chi tra luong va eac khoan phu cip cho eae ddi tugng lao ddng trong khu vyc cdng va mdt sd doanh nghiep. Nhung han che tren chu ydu do cac bien phap ciia nha nude de xda bd thdi quen nay cdn chua hieu qua; co sd ha tang vd cdng nghd cho viec thanh toan qua tai khoan chua dap img dugc ydu cau ciia xa hpi.
Thu tu, ve tang qud vd nhdn qud tang De thyc hien Dieu 40 ctia Luat PCTN, Thii tudng Chinh phu da ra Quydt dinh 64/2007/QD-TTg ngay 10/5/2007 ban hanh Quy che vd viec tang qua, nhan qua tang va nop lai qua tang eiia co quan, td chuc, don
- Nguon: Bao cao ciia Chinh phii ve Tong ket 10 nam thuc hien Luat PCTN.
82
PHAP L UAT VE KIEM SO AT. .
•VI ed sir dung ngan sach nha nude va cua can bd, cdng chiic, vidn chirc.
Cae quy dinh phap luat vd nhan va nop lai qua tang da dugc ap dung va ed mdt sd ket qua budc diu: Tir nam 2006-2015, cd 879 can bd, cdng chiic nop lai qua tang vdi tdng gia tri 3,3 ty ddng; trong dd cd 10 trudng hgp vi pham dugc phat hien va xir ly . Song tinh trang Igi dyng van hda vd tang qua, cam an dd bidu xen, dua hdi Id vi ddng CO vu Igi vin eon phd bien. Bao eao hang nam ciia Chinh phii cho thiy, sd lugng ca nhan cung nhu gia tri qua tang dugc nop lai ngay cang it han^^. Nguyen nhan la do cae quy dinh ve vide tang qua, nhan qua va nop lai qua tang cdn ed nhung npi dung chua chat che, khdng kha thi. Ranh gidi giiia qua tang va tai san hdi Id chua duge lam rd. Quy djnh ve trinh ty bao eao, nop lai qua, nhat la ddi vdi qua tang bang hien vat phiic tap, khd thyc hien. Chua cd chd tai xir ly vi pham. Ngoai ra, phap luat chua eo phuong an xii ly ddi vdi qua tang la nhirng Igi ieh phi vat chat.
4. Mot so giai p h a p
^t hoan thien co chd kidm soat TSTN cua ngudi cd CVQH d Viet Nam hien nay, can thyc hien cae dinh hudng va giai phap sau:
a) Ve dinh hu&ng
- Co che kiem soat TSTN cua ngudi cd CVQH ein kha thi, phii hgp vdi yeu cau
^^ Ngudn Bao cao ciia Chinh phu ve Tong ket 10 nam ihuc hien Luat PCTN.
" Xem: Hoang Nam Hai, Bat cap trong quy dinh vd thuc hii^n vice kieni sodt thu nhap ciia nguai co CVQH theo Ludt Phong, chong tham nhimg. dang tren http //www.nclp org vn/ihuc_tien_phap_luat/
bat-cap-irong-quy-i 1 i inh-va-thuc-hicn-viec-kiem- soat-lhu-nhap-cua-nguoi-co-chuc-vu-quyen-han- theo-lual-phong-chong-tham-nhung, truy cap ngay
16'10/20I6.
phat yidn kinh te - xa hdi, bao dam tinh thdng nhat, ddng bd trong toan he thdng.
Co thd kdt hgp ca hai md hinh chdng lam giau bit ehinh va md hinh phdng, chdng xung dot Igi ich theo nguyen tac bao dam sy can bing giiia yeu cau kiem soat TSTN va quydn vd tai san ciia cdng dan, bao dam giam sat dugc TSTN nhung khdng can y d sy gia tang thu nhap hgp phap cua ddi tugng chiu kidm soat. Can nghien ciiu xay dyng CO chd kidm soat TSTN phii hgp cho timg nhdm ddi tugng can bg, cdng ehiic theo nguyen tae chirc vu/cbirc trach cang cao thi cang bj kiem soat chat che. Ben canh dd, cin hoan thien cac quy dinh ve thud TNCN, ve thanh toan khdng diing tien mat va ve nhan qua va nop lai qua tang.
- Thiet lap co che phdi hgp giti-a cac eo quan quan ly nha nude trong vide frao ddi, cung cap cac thdng tin lien quan den thu nhap ciia ngudi cd CVQH; xay dyng he thdng dir lieu ve thu nhap ciia ngudi cd CVQH lam ea sd eho vide quan ly va theo ddi, giam sat.
Hinh thanh co chd kiem soat eae khoan chi dau tu va chi tieu diing ed gia tri Idn ciia ngudi cd CVQH lam eo sd ddi chieu, xac mmh cac khoan thu nhap ciia hg.
b) Mat sd gidi phdp cu the
Thu hep mdt each hgp ly didn ddi nrpng cd nghia vu ke khai, cdng khai TSTN. Ap dung ea hai tidu chi chiie trach va cap bac de xac dmh pham vi ddi tugng phai ke khai, cdng khai TSTN. Vdi tieu chi chiie trach, nen quy djnh ngudng tdi thieu gia tri ciia eae giao dich ed the thyc hien, cdn vdi tieu chi cap bac, ndn nang muc ngach bac eao hon hien nay.
- Nghien cuu quy dmh ve vide kd khai tai san ciia ngudi than trong gia dinh ngudi ed CVQH ehi ap dung khi cd co sd nghi
NHA Nu'dc vA PHAP LUAT SO 12/2016
ngd dugc diing dd che giau tai san tham nhiing nham giam tai cho cac co quan chiic nang.
- Duy tri quy djnh ngudi cd CVQH phai ke khai tai san hang nam va khi nham chiie, ddng thdi bd sung quy dinh vide kd khai sau mdt thdi diem (1-3 nam) khi thdi chiic. Bd quy djnh ke khai "sau khi thdi chiic" de tranh hiing eheo. Ngoai ra, khdng ndn qUy djnh ke khai bd sung vi rat khd thyc hien.
- Quy dinh cu the nghia vu ciia ngudi ed CVQH phai chiu trach nhiem ve tinh ehinh xac ciia ndi dung kd khai. Tiep tyc xem xdt viec hinh sy hda hanh vi lam giau bat chinh.
- Day manh vide ap dyng cdng nghd thdng tm vao ke khai, cdng khai TSTN.
Trudc mat, cd the quy djnh hinh thiic kd khai, cdng khai ehung la qua ban mem (giti thu dien tii, hoac xay dyng mdt trang web de khai bao tryc tuyen).
- Tiep tuc hoan thien quy che kiem tra, xac minh tinh chinh xac cua viec khai bao TSTN, trong dd quy dinh vide xac minh ban ke khai djnh ky hoac dot xuat; kdt hgp giiia kiem tra ngau nhien va kidm tra cac nhdm/ca nhan ed nguy ca cao.
- De xir ly TSTN tang them khdng duge giai trinh mdt each hgp ly, ein quy djnh cho phep ap dung cae bien phap cin thidt dd ngan chan viec che giiu thdng tin, tiu tan tai san hoac can trd, can thiep trai phap luat vao hoat ddng kiem tra, xac minh; quy dinh CO quan xac minh co the sir dung mdt sd nghiep vu dieu tra nhim lam rd cac khoan thu nhap cd dau hieu bit minh; quy dinh cae bien phap chd tai cu thd, kha thi. Ddng thdi, can nghien ciiu quy djnh ddi vdi cac khoan thu nhap khdng kd khai hoac ke khai khdng day du, khdng giai trinh dugc ngudn gdc thi mac nhien bi coi la bit hgp phap.
- Xac dinh ro cac loai vi pham vd kd khai TSTN dd tuy timg tinh chit, mirc do cua mdi loai se ap dung mdt hoac ddng thdi cac chd tai ky luat, hanh chinh, dan sy, hinh sy.
- Quy dinh bit bude thyc hien viee ehi tra qua tai khoan ngan hang ddi vdi tat ca cac khoan chi tir ngan sach nha nude cho ngudi cd CVQH.
Bd sung nghTa vu ke khai qua tang nhan dugc cua ngudi ed CVQH trong ky ke khai hoac khi ed yeu eau; nghTa vu ke khai tdng thu nhap tir qua tang trong tdng thu nhap ke khai hang nam eiia ngudi cd CVQH.
Nghien ciru bd sung vao danh muc phai kd khai thdng tin ve cac khoan ng, cae khoan chi tieu, nhiing Igi ich bang tidn va khdng bang tien. Quy djnh nghia vy ke khai eac khoan chi dau tu va ehi tieu dimg cd gia trj Idn ciia ngudi cd CVQH vdi muc chi va gia tn cu the nham ddi ehidu vdi TSTN ciia hp.
- Xay dyng co chd phdi hgp, ra soat dinh ky giiia cae ea quan nha nude trong kiem tra, giam sat viec thyc hien cac quy djnh ve kiem soat thu nhap eiia ngudi ed CVQH.
- Nghien cuu xay dyng eo sd dir lieu trdn toan qudc ve TSTN ciia ngudi e6 CVQH tir khi duge bau, tuyen dung, bd nhiem den 5 nam sau khi nghi huu vdi eac ndi dung thdng tin gdm: ke khai TSTN ciia ngudi cd CVQH; thu nhap tir ngan sach nha nude; thu nhap chiu thue TNCN tir cac giao dich kinh te, dan sy khac; thu nhap tir qua tang, qua bidu, bdi dudng, hoa hdng; ve eac khoan chi dau tu va tidu dimg ed gia tri Idn.
Xac dmh ro nhiem vu, quyen han ciia cac ca quan trong vide quan ly, khai thac, sir dung CO sd dir lieu.
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