TAP c m KHOA H V L fnAJ- il. x
GI61 HAN NGHlA v y B A O M A T T H O N G TIN KHACH H A N G T R O N G HOAT £ ) 0 N G N G A N H A N G
THEO QUY DINH CtJA PHAP L U A T V I £ T NAM
N G U Y f i N THJ KIM THOA Khoa Luat Kinh t^. Tmdng Diu hpc Ngan hang TP. H& Chi Mmh Economic Law Department, Banking University of Ho Chi Minh city Email: thoantk@buh,edu vn Tom tat
Bai viit phdn tich mdt si vin d'i phdp if liin quan din gibi hgn aia nghia uu baom4t thdng tin khdch hang ciia ti chUc tin dgng theo quy dinh phdp lu4t Vi^t Nam, tU tio dua ra m^t vdi khuyin nghi nhdm hoan thiM cdc quy dinh ciia phdp lu4t Viit, Nam vS udn d'i nay.
Tfl k h o a : hdo mdt, tiidng tin khdch hang, hogt di^ng ngdn hdng Abstract
This article analyzes some provisions on the Umits of duty to keep confidential information on cUents of credit institutions, thereby giving some proposals contributing to improve legal provisions of Vietnam on this issue.
Keyw^ords: confidential, information of clients, banking operations Ngay nhan bai: 17/6/2019 Ngay duyfit dang: 10/01/2020 1. Nguyen tdc ciia nghia vu bao ddm bi mat thdng tin Idiach hang trong ho^t dOng n g ^ hang
Bao dam bi mat (bao mat) th6ng tin khach hang la nguydn tdc chinh trong m6i quan ht giiaa t6 chiic tin dung (TCTD) va khach hang.
Nguyen tac nay duoc hinh thanh dua trdn sU t6n trong quyfen rifeng tu eda ca nhan, nghia vu Hfen quan dfe'n hoat ddng chuyfen m 6 n nghfe nghiep va nguydn tac thien chi, trung thuc trong luat ve hdp dbng, phap luat vfe dai ly.' Theo do, T C T D kh6ng duOc dfe cho thfeng tin vfe cu6c sdng ridng tu ca nhan, tai chinh cua khdch hang bi chu thfe khac tu do ti^p can, khai thac nfeu nhflng thong tin do T C T D co dUOc do khach hang cung c^p hoac th6ng tin phat smh trong qua trinh giao dich, cung ling cac nghifep vu ngan hang, san pham, dich vy trfen ccS s6 hop dbng gifla khach hang vdi cac T C T D . Tuy nhifen, nguydn tac nay da va dang bi thach thUc theo thdi gian. Su phat trifen cua khoa hoc cong nghe t^io nhifeu thuan loi cho khach hang va boat dfeng kinh doanh ngan hang nhung bfen canh sU thuan loi do la nhflng rui ro va cO bbi gian lan phat sinh. Chang ban, vide khach hang loi dung cac quy dinh bao m^t dfe thflc hidn vifec che giau tbi pham va hanh vi sai trai nhfl thflc hidn cac ' Nguyen Th} Kim Thoa, "Ngliia vu bao mJt thOiig tin khach hang theo quy dinh phdn |,,-, mijt s6 nil(5c trSn the gi6i va kinh nghifim cho Viet Nam", Tap chiKhoa Imphdp iji, 56 7^ 20I6
giao dich lifen quan dfen tai trO khiing bo, mua ban ma tUy, nia tifen...
se gay nhifeu ba^t loi cho xa hbi. T r o n g trUbng hop nay, nha nfldc vdi tfl each la ngfldi dam n h j n chdc nang bdo dam tinh cd td chflc cila xa hbi, cd nghia vy tao difeu kifen thuan loi nhat cho vifec thUc hifen quyfen duOc bao mat thbng tin ciia cdng d i n trong k h u d n khb trat tu xa hdi. T u y nhifen, khi cin thifet dfe bao vd an ninh cdng cdng, an toan va phiic loi chung, thi nha nfldc quyfet dinh c'an ban chfe ddi vdi nhflng gi ma minh bao vfe va dUdng nhifen ckn c6 sfl can bang gifla ldi ich cdng cbng va quyfen tfl nhan, quyfen dan sfl. T r o n g trfldng hdp nay, nghia vu bao mJt thbng tin khach hang cila cac T C T D cd thfe bi phap luat can thifep nh^m bao dam quyfen va ldi ich hdp phap cua cac bfen.
Qua phan tich trfen, cd thfe thaiy, bad mat thdng tin khach hang cua T C T D la nguyfen tac budc T C T D phai tnfet dfe t u i n thu, tuy nhifen nguyfen tac nay cflng cin dUdc gidi han trong mdt sd trfldng hdp n h i t dinh. Song, cac ngoai lfe nay can duoc xac dinh m d t each rd rang, cu thfe dfe khdng lam anh hfldng dfen dac quyfen cua khach hang va hoat ddng kinh doanh n g i n hang cflng nhfl ldi ich cdng cdng.
H i u hfet, cac nUdc dfeu thdng n h i t rang nghia vfl nay khbng phai la tuydt dbi. Chdng h^n, T h e o luit T h u y Si, thdng tin ciia khach hang cd thfe dfldc tifet lO trong cac trudng hdp sau: (i) dang tife'n hanh difeu tra hinh sfl trong trfldng hop nhfl nghi ngd rfla tifen, thanh vifen efla mdt td chflc tbi pham, trbm cap... Nfeu cd can cfl cho r i n g cac tai san db c6 Hen quan dfen tbi pham, cac td chflc tai chinh cd thfe thdng bao cho chinh quyfen. Difeu nay khdng trai vdi nghia vy bao m i t thdng tin efla khach hang (Difeu 305, khoan 2 Luat H i n h sfl nam 1937); (ii) trong khi tife'n hanh thil tflc pha san; ii) khi tifen hanh thfl tuc td tung dan sfl nhfl thfla kfe, ly hdn; iv) khi cung cip sfl hb trO lin nhau trong cac van dfe hinh sU qubc te.^ Tai Anh, nghia vu bao mat thbng tin cila khach hang dflOc dfe cap trong An le Tournier. T h e o db, day la nghia vu dfldc xac dinh mac nhifen giUa ngan hang vdi khach hang, song khbng phai la tuyfet dbi. An lfe Tournier da xac dinh bbn difeu kifen di kem nghia vu bao mat thbng tin, dd la: (i) vifec cdng b b thbng tin theo yfeu ciu efla phap luat;
(ii) nhifem vu phai cdng b b cbng khai; iii) cac ldi i'ch cila ngan hang yfeu ciu cbng b b thbng tin; (iv) vifec cdng bd dfldc thflc hifen bdi sii ddng y rd rang hay ngfl f cua khach hang.^'' Nhfl vJy, cd thfe th%, cac nfldc The European Banking Federation, "Anti-Fraud anti Anti-Money Laundenng Committee and Fiscal Committee", Report on Banking Secrecy, 2004, tr. 61
Sandra Booysen. Dora Neo, "Can Banks Still Keep a Secret? Bank secrecy in Fmancial Centres around the Wodd", Cambridge University Press, 2017. tr. 342
Hu Ying, Repori of Proceedings: Bank Secrecy Symposium, A Symposium at the Faculty of Law, Nanonal University of Smgapore, 4 - 5 December 2014, 2015, tr. 27.
8 4 TAP CHi KHOA H Q C PHAP LY v i ^ i f"^"
theo hfe thdng dan luat va thbng lujt dfeu quy dinh nhflng trUdng hOp ngo^i lfe eua nghia vu bao mat thdng tin efla khach hang trong hoat dgng ngan hang (HDNH) nhung nhin chung, nghia vu nay cd thfe dfldc ti Id trong cac trfldng hop: mbt Id, nfe'u khach hang dbng y hoac theo y elu ciia ngfldi d^ii difen hdp phap cua khach hang cung cd thfe liy quy^^
tifet Id thdng tin dd dfen bdn thfl ba theo luat dinh; hai Id, theo ydu cau cila cd quan nha nUdc cd t h i m quyfen; ba Id, vi ldi ich cdng cdng hay .^
ich chung, T C T D phai cung cip cac thbng tin ciia khaeh hang Hdn quan dfen nhflng khoan tifen bit hdp phap, hay hanh vi rfla tifen, lfla dao...
cho CO quan nha nUde cd tham quyfen; bd'n Id, vi Idi ich chinh dang cua T C T D . T C T D cdn cd thfe cung c^p thdng tin efla khach hang trong ndi bd T C T D theo nhflng thu tuc nha't dinh.
2. Gi6i han ctia ngliia vu bao mat thdng tin khach hang theo quy dinh cCia phap luat Viet N a m
Phap luat Vifet Nam chiu anh hudng ldn tfl hfe thd'ng dan luat^ da ghi nhan nghia vu bao mat thdng tin khach hang nhfl la quyfen con ngfldi trong Hifen phap n i m 2013.^ Dbng thdi, luat cflng quy dinh day la nghia vy phap ly phat sinh trong hoat ddng nghfe nghiap efla cac T C T D trong cac luat chung, luat ehuyfen nganh nhfl Bd luat Dan sfl nam 2015 (BLDS nam 2015), Luat Ngan hang nha nfldc Vifet N a m nam 2010 (Luit N H N N V N nam 2010), Luat Cac td chiic tin dflng nam 2010 (Luat cac T C T D nam 2010) va cac van ban hfldng dan cd Hfen quan. Theo do, cic T C T D eb nghia vu bao m j t thbng tin khach hang va chi cung cap thbng tin khach hang trong nhflng trfldng h o p luat dinh. Cv thfe, Luat elc T C T D nam 2010 quy dinh: "TCTD, chi nhdnh ngdn hdng nudc ngodi (CNNHNNg) khbng duge cung cdp thbng tin Uin quan din tdi khodn, tiin gtii, tdi sdn gtii, cdc giao dieh eda khdch hdng tgi TCTD, CNNHNNg cho ti chtic, cd nhdn khde, trti trubng hgp eo yiu c'du ctia CO quan nhd nubc cd thdm quy'in theo quy dinh ctia phdp ludt hogc dugc sy chdp thudn cua khdch hang".'^ N h u vay, Lult cac T C T D nam 2010 k h i n g dinh T C T D CO nghia vii bao mat thdng tin Hfen quan den tai khoan, tifen giii, tai san gfli, cac giao dich efla khach hang tai T C T D , nhflng vifec bao mat dd se bi gidi ban trong hai trudng hop: i) Cd yfeu elu efla cd quan nha nfldc cb tham quyen theo quy dinh cua phap luat; ii) Dfldc sit cha:p thuan efla khach hang.
^ H $ t h d n g d i n lu^t din?c ti^p n h j n 6 nhifeu m t d c A S E A N n o i c h u n g vh 6 ViSt N a m noi rifine chii y^u g i n hin vdi qua ttinh xSm chigm t h u ^ c dja ciia cac nUdc chAu A u luc dja ddi vdi ca
q u d c gia nay Vi^t N o m da tttng la thu<ic dia ciia P h a p ^
* D i e u 73 HiSn phap nam 1992 da quy d,nh. "tbu tin, difn thogi, difn tin duoc ddm bdo an loAn i,- bi m4t". H i f n nay, n d i dung nay dU(jc k h a n g dinh tg,i k h o a n 2 Difeu 21 Hie'n phdp nam a o n "
' K h o a n 3 D i e u 14 Lujt cac T C T D n a m 2010 (siia d d i . b d sung nSm 2017)
L u a i NGAN HANG 85 2.1. Td chiic tm d^ng cung cdp thbng tin ctia khdch hdng khi co yiu cdu
ctia CO quan nhd nUdc co thdm quyin theo quy dinh ctia phdp ludt N h i m cu thfe hba cac quy dinh nay, Difeu 11 N g h i dinh sd 1 1 7 / 2 0 1 8 / N D - C P cung da quy dinh: T C T D , C N N H N N g chi duoc cung ca^p thbng tin khach hang cho td chflc khac, ca nhan thudc trUdng hop cb quy dinh cfl thfe tai bd luat, luat, nghi quyfet eiia Q u b c hOi.^ Vfe quy dinh nay, hifen cd ri't nhifeu van ban luit ed quy dinh vifec T C T D phai cung cap thdng tin efla khach hang cbo cd quan nha nflbc cd thim quyfen, cu thfe dudi day:
Mdt Id, TCTD phdi cung cdp thdng tin khdch hdng cho cdc ca quan nhd nubc cb thdm quy'in liin quan din hogt ddng dfiu tra, truy ti, xet xti vd thi hdnh dn.
T h e o quy djnh cCia Bd luat T d tung hinh sfl nam 2015 thi C o quan difeu tra, Vifen kifem sat, Tba an cd quyfen yfeu ciu c6 quan, tb chflc, ca nhan cung ci'p nhflng tai lieu, db vat, trinh bay nhUng tinh tifet lam sang to vu an.^ Nhfl vay, dfe cd chflng cfl nham lam sang td tinh tife't c^a vu an, theo yfeu elu ciia C d quan difeu tra, Vifen kifem sat, Tda an, T C T D phai cung elp t h d n g tin efla khach hang cho cac c6 quan ay, trfldng hop nay se lo?ii trfl nghia vu eda T C T D trong vifec bao mat thdng tin khach hang.
V i n dfe nay cung duOc quy dinh tai Bb luat T b tung dan sfl n i m 2015 va Lu^t T b tung hanh chinh nam 2015. Bb luat T b tung dan sfl nam 2015 da trao quyfen cbo Tda an hb trO dflOng sfl trong vifec thfl thap chflng cfl va chi tifen hanh thu thap, xac m m h chflng cfl trong nhiing trfldng hdp do B b luat nay quy dinh.'" D o dd, m b t T C T D se khdng thfe liy If do bdo mat thdng tin khaeh hang nhfl mdt eai ed dfe til chdi cung cap nhflng chflng cfl Hdn quan. T u d n g tU nhfl trdng td tung dan sU, cac duOng sfl trong td tiing hanh chinh cflng cd quyfen va nghia vfl chd ddng thu thap, giao n b p tai lifeu, chflng cfl cho Tba an va chflng minh yfeu elu ciia minh la cd can cfl va hdp phap.
D d n g thdi, theo quy dinh cua Luat T h i hanh an dan sU nam 2008 (siia ddi, bb sung nam 2014) thi Cha^p hanh vifen c6 quyfen xac minh tai san, difeu kidn thi hanh an efla ngfldi phai thi hanh an; yfeu ciu cd quan, to chflc, ca nhan cd Hdn quan cung cip tai Hfeu dfe xac minh dia chi, tai san cua ngfldi phai thi hanh an hoac phbi hdp vdi cO quan cd hfen quan xfl ly vat chflng, tai san va nhflng vifec khac Hfen quan dfen thi hanh an."
Ngdai ra, Thfla phat l^i khi thuc hifen cdng vifec cd quyfen nhu Cha!p 8 Khoan 1 DiSu II Nghi djnh s6 117/2018/ND-CP.
' Khoan 1 DiSu 88 B^ Init Td tung hinh si,l nam 2015.
"> DiSu 6 B<> Iuat Td tung dan s\l nam 2015.
" Khoan 4 DiSu 20 Lu^t Thi hanh dn ddn sV nim 2008 (siia ddi, bd sung nam 2014).
8 6 TAP CHi KHOA H Q C PHAP LY Vlfcl INAIVI J ^ »- ^'z^
hanh vifen quy dinh tai Difeu 20 ciia Lu^t Thi hanh an dan sfl (tril khoan 9, khoan 10 va tham quyfen xrt phat vi p h ^ n hanh chinh).'^
Thdng tfl Hfen tieh sb 0 3 / 2 0 1 4 / T T L T - B T P - N H N N V N ngay 17/1/2014 cflaBd trfldng Bd Tu phap va Thbng dbc N H N N V N hUdng dan vide xac minli difeu kifen thi hanh an cila Thfla phat lai tai cac tb ch c tin dung, Theo dd, ngfldi d?i difen hop phap cua T C T D ed trach nhidm cung cap thbng tm vfe sd du tai khoan, tifen giii, tai san giii ciia ngiiCi co nghia vu thi hanh an la khaeh hang tai cac tb chflc tin dung thdng qua bifen ban xac minh hoac b^ng van ban cung ca^p thdng tin theo quy a;n tai Thdng tfl nay trong thdi ban 03 (ba) ngay lam vifec, kfe tfl ngay nhan duoc van ban yfeu elu cung ca'p thdng tin.'^
N h u vay, cd thfe thay, cd ra't nhieu van ban luat quy dinh T C T D phai cung cap thdng tin theo ydu ciu cua chfl thfe c6 thim quyfen thed luat dinh (nd'u khaeh hang cd Hfen quan dd'n cae trfldng hop bj difefl tra, truy td, xet xfl, thi hanh an).
Hai la, TCTD phdi cung cdp thbng tin khdch hdng cho co quan thanh tra.
Mdt trong cac tham quyen cua thanh tra dfldc quy dinh trdng Luat Thanh tra nam 2010 la quyfen ydu cau.'*' Trong qua trinh thanh tra, khi xet tha'y cin thife't, thu trfldng cac c6 quan thanh tra, thfl trfldng cac cd quan quan ly nha nude ma trflc tifep la ngfldi ra quyfet dinh thanh tra;
trUdng doan thanh tra; thanh vifen doan thanh tra; ngfldi dflOc giao thflc hidn chflc nang thanh tra chuydn ng^nh dfldc quyfen dUa ra cae yfeu elu, dbi hdi vdi d6i tUdng thanh tra va cac cO quan, td chflc, ca nhan cd Hfen quan phai thfle hifen mdt hoac mdt sd cdng vide nhl't dinh trong k h u d n khb phap luat quy dinh dfe thflc hifen nhifem vu thanh tra. Chang han, quyfen yfeu cau cd quan, tb chflc, ea nhan ed thdng tin, tai Hfeu hfen quan dd'n nbi dung thanh tra cung cap thbng tin, tai Hdu db;'^ ydu cau tb chflc fl'n dung noi ddi tfldng thanh tra cb tai khoan phdng tda tai khoan dd dfe phvc vu vifec thanh tra khi cb cin cfl eho rang ddi tUdng thanh tra cd hanh vi tau tan tai san.'^
Nhfl vay, nfeu T C T D cd thbng tin, tai Hfeu Hfen quan dd'n ddi tfldng thanh tra thi phai cung ca'p diy du, kip thdi theo ydu elu ciia ngudi cd th^m quyfen theo luit dinh.
'" Khoan 2 Difeu 5 N g h ; dinh sd 6 1 / 2 0 0 9 / N D - C P ngay 2 4 / 7 / 2 0 0 9 v6 T d chiic va ho^t dfine
ctia Thtia phat Iji - Thtfc hi^n thi di^m tai T P , H o C h i M m h , ^
" K h o a n 1, 2 Dibu 4 T h d n g m lien tich sd 0 3 / 2 0 1 4 / T T L T - B T P - N H N N V N n ^ y 1 7 / 1 / 2 0 U ciia Bd trddng BO T u phdp va T h d n g d d e N H N N V N h i i d n g d J n viec xde m i n h difeu kifin th
hanh an ciia Thiia phat Iji tai cac t6 chile tin d y n g . ^ C a n cil tinh chit ciia quy^n trong hogt d d n g t h a n h tra, chiing ta cd th^ p h a n I031 thbih A
n h d m quyfen ehii y ^ u , bao g b m quyen y^u e^u, quyfen q u y f t d i n h , quyfen kitfn nghi va • „ ).
ke't l u j n , k i f o ngh} sau thanli tra ^^^"-
^^ K h o a n 1 Dieu 46 Lujt T h a n h tra nam 2010, k h o a n 1 Diiu 53 L u j t T h a n h tra ndm 2 0 l o
" K h o a n 1 Difeu 46, khoan 11 Difeu 53 Lug,t T h a n h tra n a m 2 0 1 0 .
87 Ba Id, TCTD phdi cung cdp thbng tin khdch hdng theo yiu cdu ciia Ngdn hdng nhd nube Viit Nam.
Luat cac T C T D nam 2010 quy dinh T C T D , C N N H N N g cd trach nhifem cung cip cho Ngan hang N h a nfldc thbng tin Ufen quan den hoat dbng kinh doanh va dflde Ngan hang N h a nudc cung c^p thdng tin efla khach hang cd quan hfe tin dung vdi T C T D , C N N H N N g theo quy dinh efla Ngan hang N h a nflde." V i n dfe nay dflOc hudng d i n t^ii T h b n g tu sd 0 3 / 2 0 1 3 / T T - N H N N ngay 2 8 / 1 / 2 0 1 3 cua T h d n g dde Ngan hang N h a nUdc Vifet N a m vfe hoat dbng thdng tin tin dyng efla Ngan hang N h a nUbc Vidt N a m va dflOc sfla ddi, bb sung tai Thdng tfl sd 2 7 / 2 0 1 7 / T T - N H N N ngay 3 1 / 1 2 / 2 0 1 7 cua T h b n g dbc Ngan hang N h a nfldc Vidt N a m . T h e o dd, T C T D , C N N H N N g eung cap cho T m n g tam T h d n g tin tin dung (CIC)'^ toan bb Hfe thdng chi tifeu thdng tin tin dung quy dinh tai Phu luc 1 k e m theo T h d n g tfl nay va dfldc p h i n thanh eac n h d m ehi tifeu sau: a) T h d n g tin n h i n d^ng; b) T h d n g tin hop ddng tin dflng; c) T h d n g tin quan hfe tin dung; d) T h b n g tin tinh trang tai khoan the tin dung; e) T h d n g tin bao dam tifen vay; g) Thdng tin tai chinh n a m efla khach hang vay la doanh nghifep, bao gbm: bang can dbi kfe toan, bao cao kfet qua hoat ddng kinh doanh, bao cao luu chuyfen tifen tfe theo quy dinh efla Bd Tai chi'nh; h) T h b n g tin d i u tU trai phifeu vao khach hang vay la doanh nghifep.^^
Bdn Id, TCTD phdi eung cdp thbng tin khdch hdng liin quan din hogt dbng kiim todn.
M d t trong nhflng quyfen han eiia kifem toan nha nUdc la yfeu ciu ddn vi dflOc kifem toan va td chflc, ca nhan cd Hfen quan cung c^p day dfl, ehinh xac, kjp thbi thdng tin, tai Hfeu phflC vu chd vifec kifem tdan.^"
M u c dieh ciia hdat dbng cua kifem tdan nha nude la n h ^ bad dam
" Khoan 2 Difeu 13 Lu4t cac TCTD nam 2010 (sila ddi, bd sung nam 2017).
" Trung tam Thdng tin tin dung - The Credit Information Centre (CIC) la tiS chiSc sU nghidp nha mtdc tha^c Ngdn hang Nha nUdc Viet Nam, cd chdc nang thu n h ^ , luu trd, phan ti'ch, xii Iy, dy bao thdng tin tin dung phyc vy cho ydu c^u quan \f nha nUdc eda Ngan hang Nha nydc;
thyc hi^n cac djch vy thdng tin ngSn hang theo quy djnh eda Ngin hang Nha nydc va eda phap ludt.
Theo khoan 2 Di&u 2 Thdng ty sd 27/2017/TT- NHNN n ^ y 31/12/2017 ciia Thdng dde Ngdn hang Nha nydc Vifet Nam, "Tmng tam Thdng tin tin dyng" thanh "Tmng tim Thdng tin tin dyng qudc gia Vifet Nam"
CIC cd quyfen va nghia vy thu nhjn, xd ly, lyu giy, bio mflt thdng tm tin dung vfe khach hang vay tif td chyc tin dyng, chi nhanh ngdn hang niidc ngoai, td chyc ty nguyfen va cd nhdn (khoan 2 Difeu 12 Thdng ty 03/2013/TT-NHNN n ^ y 28/1/2013 Quy djnh vfe ho^t ddng thdng tm tin dyng ciia Ngdn hSng Nha nydc Viet Nam).
" Khoan 3 Difeu i Thdng ty sd 27/2017/TT- NHNN ngay 31/12/2017 c^a Thdng dde Ngdn hang Nha nudc Vi$t Nara v5 sda ddi. bd sung mot sd difeu eda Thdng ty sd 03/2013/TT- NHNN n ^ y 28/01/2013 cua Thdng dde Ngdn hang Nh& nydc Vifet Nam quy d|nh v& hoat d<>ng thdng tm tin dyng cua Ngdn hang Nha nndc Vifet Nam.
^ Khodn 2 DiSu 11 Ludt Ki^m toan nha nydc ndm 2015.
88 TAP c m KHOA H u e ri-irtjr- JL, n % iu,. ^ . - :— ^ v l nang cad quyfen Iflc efla Nha nfldc, bao dam sfl ^ n h manh efla tai c nha nudc, ddng thdi giup cac ddn vi dfldc kifem tdan co cai nhin toan^ . va dflng d ^ hdn vfe thuc trang tai chinh, vfe chat lUOng edng tac quany kinh te tai chinh, kip thdi phdng ngfla, phat hifen va ngan chan cac vi vi pham phap lujt vfe quan ly kmh tfe, tifen va tai san efla Nha ^^°^''^^
phin tieh cue, hifeu qua vao cube dau tranh chdng gian lAn, tham uh va lang phi, bjn chfe th^t thoat tai san, tifen b&e cua dan, cua nfldc. ^ ^
Dfe thflc hifen quy dinh nay, eae ddn vi dfldc kifem toan, trong do c cac T C T D phai: eung cap day dfl, kip thbi cac thbng tin, tai Hdu can tin dfe thue hifen vifec kifem toan theo yfeu cau cua kifem toan nha nfldc, iadin toan vifen nha nudc va phai chiu trach nhidm trUde phap M t vd tm chi'nh xac, tmng thflc, khaeh quan efla thdng tin, tai Hdu da cung cip.
Nam la, TCTD phdi cung cdp thbng tin khdch hdng Uin quan din quy dmh v'i thui.
Co quan quan ly thufe^^ c6 quyfen ydu elu td ehflc, ca nhin cb hdn quan cung ca'p thdng tin, tai Hdu Hdn quan dfe'n vifec xae dinh nghia vu thufe va phbi hdp vdi cd quan quan ly thufe dfe thflc hifen phap luat vfe thufe; kifem tra thufe', thanh tra thufe'; cfldng ehfe thi hanh quyfet dinh hanh chi'nh ve thud'...^^
Difem a khoan 2 Difeu 72 Luat Quan If thufe nam 2006 (sila dbi, bd sung nam 2012) quy dinh; "Ngdn hdng thuong m^i, TCTD khde eb trdch nhi^m cung cdp ndi dung giao dich qua tdi khodn ctia ngubi nbp thui trong th'oi h^n W ldm viic, kitU ngdy nhdn dugc yiu c'du cung cdp thdng tin etia ca quan qudn If thui".
va'n dfe nay da dudc cu thfe hda tai Difeu 45 Nghi djnh sd 8 3 / 2 0 1 3 / N D - C P quy dinh chi tifet mbt sd difeu ciia Luat Quan If thufe va L u l t sila dbi, bd sung mdt sd difeu cua Luat Quan ly thufe. C u thfe: "Td' chtic tin dyng theo quy dinh eda Ludt cdc Ti chtic tin dyng cb trdch nhiim cung cdp thbng tin theo yiu cdu ctia eo quan qudn If thui:
a) H'd so, thdng tin giao dich qua tdi khodn ngdn hang ctia ngubi nbp thue;
thdng tin v'i si ti^n bdo ldnh cho ngubi ndp thui ctia ngdn hdng theo yiu cdu eda CO quan qudn ly thui;
b) Hb so, chting tti, si tdi khodn thanh todn, hdn sao si ki todn chi tiit tdi khodn thanh todn, bdn sao bb chting tti thanh todn qud'c ti', bb chting tit thanh todn ndi dia, thanh todn biin mdu qua ngdn hdng ctia ti chtic, cd nhdn theo yiu cdu ctia CO quan qudn If thui;
c) Cdc thbng tin khde phyc vy cho hog^t ddng thu thdp xti If thdng tin, kiim tra, thanh tra thui eda co quan qudn If thui theo yiu cdu eda cO quan qudn If thui"
2' Khoan 3 Difeu 57 Lujt Ki^m toan nha nydc nim 2015.
^ Khoan 2 Difeu 2 Lujt Quan \y thu(? ndm 2006 (sia ddi, bd sung nSm 2012).
" Khoan Difeu 9 Lujt Quan Iy thufe nim 2006 (sda ddi, bd sung ndm 2012).
Sdu la, T C T D phai cung cip thbng tin khach Hfen quan dfe'n qua trinh giai quyfet vifec pha san.
T r o n g thit tflc pha san, eac chd the sau cflng cd quyfen thu tb^p t h b n g t m til T C T D Hfen quan dfen ta't ea tai san eiia ngfldi bi pha san.^'*
- Ca nhan, ed quan, tb chflc dang quan ly, luu gifl tai Hfeu, chflng cfl cd hdn quan dfe'n vu vifec pha san c6 trach nhidm cung cip diy du, kip thdi tai Hdu, chflng cfl Hdn quan dd'n vfl vifec pha san trong thdi han 15 ngay kfe tfl ngay nhan dflOe yfeu elu efla chii n0, doanh nghifep, hdp tae xa, Tda an nhan dan, Vifen kifem sat nhan d i n , quan tai vifen, doanh nghifep quan ly, thanh ly tai san.
- Ca nhan, ca quan, td chflc khbng eung cip duOc tai Hfeu, chflng cd theo quy dinh t^i khoan 1 Difeu nay phai tra ldi b^ng van ban va nfeu rd ly do, nfeu c6 f khbng cung ca:p tai Hfeu, chflng efl ma khdng cd ly do ehinh dang tbi bi xii ly theo quy djnh efla phap lujt.
N h u v^y, vdi quy dinh trfen thi chfl no, doanh nghifep, hdp tac xa, Tda an nhan dan, Vifen kiem sat nhan dan, quan tai vifen, doanh nghifep quan ly, thanh ly tai san cd quyfen yfeu elu T C T D dang quan ly, Iflu gifl tai hfeu, chflng cfl cd Hfen quan dfe'n tai san pha san ciia doanh nghifep, hop tie xa mac nd phai cd nghia vy cung cip thdng tin hfen quan dfe'n tai san cho cac chfl thfe trfen.
2.2. Td chtic tin d^ng cung cdp thbng tin ctia khdch hdng khi duac sif dbng f ciia khdch hdng
Khach hang efla m d t T C T D la chii sd hflu thfle sfl efla cac thdng tin, dfl Hfeu bi mat va hg cd toan quyen tifet Id thdng tin ban than minh hoac cho phep T C T D cung cap eae thbng tin bi mat efla minh. Cung ca^p thbng tin bi mat cua khach hang vdi su ddng y efla khaeh hang sfe mi^n trii T C T D vdi nghia vu bao mat thbng tin khach hang.
Difeu nay cflng da dUdc cu thfe hba tai khoan 2 Difeu 4 Nghi dinh sb 1 1 7 / 2 0 1 8 / N D - C P ve vide gifl bi mat, eung cap thdng tin khaeh hang eda T C T D , C N N H N N g : "TCTD, CNNHNNg khbng dugc cung cdp thbng tin xde thtie khdch hdng khi truy edp ede dich vy ngdn hdng hao gbm md khba bi mdt, dti li^u sinh trde hoc, mdt khdu truy cdp ctia khdch hdng, thbng tin xde thtie khdch hdng khde cho bdt kf ca quan, ti chtic, cd nhdn ndo, trti trubng hop dugc sy chdp thudn ctia khdch hdng db bang vdn bdn hode bang hinh thtic khde theo thoa thudn vbi khdch hdng db".
T C T D , C N N H N N g ehi dfldc cung e^p thdng tin khach hang cho tb chflc khac, ea nhan thudc trfldng hdp cd chap thflan eda khaeh hang bang van ban hoac bang hinh thflc khae theo thba thuan vdi khach hang.^^
Difeu 7 Lujt Phd san ndm 2014,
Khoan 1 Difeu 11 Ngh; dmh sd 117/2018/ND-CP.
TAP CHI K H O A H p c PwAt- x.1
D d n g thdi T C T D , C N N H N N g cd trach nhifem cung c^p thdng tm khach hang cho chinh khach hang hoae ngUdi d^i difen hdp phap cua khaeh hang dd.^''
C b thfe nhan th^y, Luat Cae T C T D nam 2010 va eac van ban hddng dan hfen quan khing d;nh chfl thfe trflc tifep eda thbng tin hi mat cua khach hang trong H D N H la eda khach hang, vifec phai bao mat thdng tm khach hang la nghia vu bat bubc bubc T C T D phai tuan thd.
Cd thfe tha:y hifen co rat nhifeu van ban lu^t quy dinh gidi h?n nghia vu bao mat thbng tin khaeh hang efla cac T C T D . Nghia vfl nay Widng eiii bi gidi ban Hfen quan dfen boat dbng difeu tra, truy td, xet xd, thi hanh an, kifem toan, quan Iy thufe ma ngoai ra cdn cd thfe hi gidi hgn bdi nhflng hudng dan eda Ngan hang Nha nfldc hoSe T C T D se phai cung c^p thdng tin khach hang Hfen quan dfen qua trinh giai quyfe't vifec pha san. Trong khi dd, Difeu 10 Nghi dinh sb 1 1 7 / 2 0 1 8 / N D ^ C P hfldng din vfe vifec cung ca:p thdng tin khach hang efla tb ehflc tin dung thi ehi quy dinh chu thfe dudc quyfen ky v5n ban ydu cau cung cap thdng tin khach hang Hdn quan dfen cac mflc dich (i) thanh tra, (ii) difeu tra, (iii) truy tb, (iv) xet xfl, (v) thi hanh an, (vi) kifem toan va (vii) quan ly thufe.^'' D d n g thdi, chflc danh cac chd thfe dUpc quyfen ky yfeu elu T C T D cung elp thbng tin khaeh hang ra't nhifeu va b eae cap khac nhau nhflng lai khbng CO hfldng dan mdt each diy dd, cfl thfe chd thfe nao, trong trUbng hdp nao CO quyfen yfeu elu eung eap thdng tin gj eda khaeh hang, pham vi cac thdng tin eda khach hang yfeu elu eae T C T D phai cung elp, mue dich eda vifec yfeu ciu, difeu kifen dfe yfeu elu T C T D cung ci'p t h b n g tin khaeh hang.
3. N h a n g vain dfe dat ra ttt thuc ti^n quy dinh phap luat vte gidi han bao mat thdng tin khach hang trong hoat dOng ngan hang 6 Viet N a m
Ngoai hai trfldng hop phap lu^t quy dinh nghia vfl bao m^t thbng tin khach hang bi gibi ban, tren thfle tifen cdn rat nhifeu trUdng hop khae cd thfe lam hgn chfe nghia vu bao mgt thbng tin khach hang eda T C T D , tuy chfla dUdc luat difeu chinh mbt each thba dang ching ban:
Tliti nhdt, tb chdc tin dflng cb thfe cbng bb thbng tin vi cac loi ieh eda T C T D .
T C T D eb nghia vu gifl bi mat thbng tin eda khaeh hang nhuns nghia vu nay trong mdt sb trUbng hop can dfldc x e m xet dfe khftng
^ K h o a n 2 Difeu 11 N g h i dinh sd 1 1 7 / 2 0 1 8 / N D - C P .
" N h u vJy, nfeu so vdi N g h i dinh sd 7 0 / 2 0 0 0 / N D - C P ngay 21 / 1 1 / 2 0 0 0 eda C h i n h phii vfe « • gic hi m J t , lyu try va cung cSp t h d n g tm hfen q u a n dgn tifen gdi v a thi san gdi eua khach kin tnidc day thi N g h ] dinh m d i da b d sung 0 2 t n i d n g h o p m a vi$c c u n g cap t h d n g tin khach han^
se loji try traeh nhiem bao m J t t h o n g tin eua T C T D d d la k i d m t o a n va q u a n Iy thufe ^
thfe anh hfldng dfe'n quyfen va loi ich hdp phap eda T C T D . Chang ban, khi T C T D tife'n hanh khdi kifen khaeh hang dfe thu hdi khdan tifen cho khach hang vay da dfen han nhflng khbng duoc tra, T C T D cd thfe se Cflng cap cac thdng tin Hdn quan dfen tai khoan eda khaeh hang, sb tifen ma khaeh hang con nd T C T D lifen quan dfen vifee vay vd'n do cho luat sfl, cd quan tai phan. R d rang, vifec eung cap eac thdng tin trong tnidng hop nay ein dfldc quy dinh rd rang, eii thfe dfe eac T C T D cb thfe bao vd quyfen, ldi ich hop phap eda minh dbng thdi khdng qua lam dflng cac thdng tin khach hang khi cung cap. thbng tin eda ho cho cae eO quan hdu quan. Ngoai ra, T C T D cdn cd thfe cung cip thdng tin eda khach hang trong ndi bd T C T D , t h i m chi eho eac cbng ty con eda minh nhung khbng dfldc sfl dung nhflng thdng tin db dfe tifen hanh cac hdat dbng kinh ddanh, tifep thi.^^ Vin dfe nay da dfl0c Luat cac T C T D nam 2010 quy dinh. T h e o dd, cac td ehfle tin dung cd thfe cung cap thdng tin cua khach hang cho nhau dfe phuc vu eho boat ddng ndi bb eda cac TCTD.^^
Trflde day, Nghi dinh sd 7 0 / 2 0 0 0 / N D - C P cdng cd hfldng dan vifec cung dp thbng tin n h i m phuc Vfl hoat dOng nbi bb eda T C T D va gifla cac TCTD^° ma ehUa xac dinb rd vifec cung ca^p thdng tin nham bao vfe loi ich ehi'nh dang va hop phap efla tb chflc tin dung ndi ehung.
T u y nhifen, N g h i dinh sb 1 1 7 / 2 0 1 8 / N D - CP da "bb n g b " quy dinh cung cap thbng tin eda khaeh hang vi ldi ieh eda chinh T C T D . Nghi dinh chi quy dinh: Vifec gifl bi m^t, eung cap thbng tin khach hang eda T C T D , C N N H N N g cho N g i n hang Nha nflde Vifet N a m dfldc thflc hifen thed quy dinh eua Luat N H N N V N nam 2010 va Luat cae T C T D nam 2010 (sda dbi, bb sung nam 2017) va eac vSn ban hfldng dan thi hanh.^'
Nhfl vay, ehd dfen thdi difem hifen nay, phap luit Vifet N a m vSn ehfla cd hfldng d i n rd rang Hfen quan dfe'n trfldng hdp nao, logi thdng tin nao se dfldc T C T D cung cip thdng tin cua khaeh hang vi loi ich chi'nh dang efla minh.
Thti hai, tb chflc tin dung eb thfe cung cip thbng tin efla khach hang vi loi ich cbng cbng.
Tifep can dudi gde dO nay thi T C T D phai cung cap eae thdng tm eda khach hang Hfen quan dfe'n nhflng khoan tifen bat hop phap, hay hanh
^" Nguyen Thanh Td, "Nghia vy gic bi mat th6ng tin khach hang eda t6 chdc Un dyng", T^p chi Khoa hpc phdp tf, s6 1, 2004,
=' Theo khoan 3 Difeu 13 Lujt cac TCTD nam 2010 (sda ddi, bd sung nam 2017) 3" Khoan 2 Difeu 5 Nghj djnh sd 70/2000/ND-CP quy djnh: "Td chiic nhdn tiin gdi m tdisdngiii
ciia khdch hdng chi dupc cung cdp thdng tin liin quan dSh tiin giii vd tai sdn gdi eda khdch hdng trong cdc tru'dng hpp sau: phvc vu ho«t d^ng n0i hd cua tdchUcnhdn tiin gid ud tai sdngAicUa khdch hdng"
^" Khoan 3 Difeu 1 Nghj djnh sd 117/2018/ND-CP.
9 2 TAP CHi KHOA H Q C PHAP L t Y l g T NAM SU Vl Uj vi rfla tifen, lfla dao... eho cd quan nha nUdc ed tham quyfen. " Ngoa . tb chflc tin dung cin cung cip thdng tin eda khach hang eho ngSn hang nha nfldc,^^ tb chflc bao hifem tifen gdi nham giflp cac dinh ehfe nay c kfe hoach, chinh sach thich hdp phuc vu eho ldi ich ehung, bao dam an toan hoat dbng ngan hang va hd thbng cac tb chflc tin diing. Ngogi _ nay da dfldc quy dinh tan man trdng Luat N H N N V N nam 2010 va Lu.
cac T C T D nam 2010 (sda ddi, bd sung nam 2017).
Thti ba, T C T D cd thfe eung elp thdng tin khaeh hang Hdn quan den quy dinh vfe thfla kfe, giam hd.
Thed quy dinh eda Lugt eae T C T D nam 2010 (sda ddi, bd sung nam 2017), T C T D se dudc mifen trfl nghia vy bao mat thdng tm cua khach hang nfe'u dflOe sfl ch^p thuan eda khach hang. Cau hdi dat ra la nfeu khach hang td vong hoac rOi vao trfldng hop cin dfldc giam hb thi ngflbi thfla kfe hoge ngflbi giam hb efla khach hang cb dfldc quyfen dfldng nhifen yfeu elu T C T D cung cap thbng tin khach hang cho minh hogc eho bfen thd ba khac khbng?
Vfe va'n dfe nay, theo quy dinh eda Bb luat Dan sfl (BLDS) nam 2015 tbi kfe td thdi difem md thda kfe', nhflng ngfldi thda kfe ed cac qflyfen, nghia vu tai san do ngfldi chfet dfe lai.^" Difeu nay cb thfe dfldc suy Iugn ring, ngubi thda kfe efla khaeh hang se cd quyfen yfeu ciu T C T D cung cap thdng tin eda khach hang va T C T D khbng thfe tuyfen b b vdi ngddi thfla kfe ring hg cd nghia vu bao mat thbng tin dbi vbi ngudi chfe't ma phai chuyfen giao chd nhflng ngfldi thda kfe li't ca cac thdng tin can thifet dfe xac minh sb Ifldng va gia tri tai san la di san eda ngudi da chfe't.
Tuy nhidn, Hdn quan dfen tnidng hop giam hb thi thfe nad? BLDS nam 2015 cd quy djnh "ngu'ai gidm hb eda ngu'ai chua thdnh niin, ngu'ai mdt ndng lye hdnh vi ddn sti eo trdch nhiim qudn If tdi sdn ctia ngtibi dugc gidm hb nhu tdi sdn ctia chinh minh; dugc thyc hiin giao dich ddn sy liin quan din tdi sdn ctia ngubi dugcgidm hb vi lgi ieh ctia ngu'ai dugc gidm hd".^^ Vgy vbi eae thdng tin lidn quan dfe'n cae giao dich khac cua khach hang efla cac T C T D ma dang dUdc giam hd thi ngUdi giam hb cd quyen dUde yfeu cau T C T D cung cap thdng tin eda ho cho minh hogc cho bfen thd ba khac hay khdng? Van dfe nay chua dfldc phap luat ngan hang quy dinh rb rang.
Thti tu, cdng vdi xu thfe hbi nhgp thfe gibi n ^ y eang sau rdng, cac van dfe Hfen quan dfen tbi pham nghifem trong va tdi phgm xuyfen qude gia; Hdn quan dfen hop tac qudc tfe vfe thufe cflng cd nhflng ddi hbi nha't dinh lani
Difeu 1! Lujt cac TCTD nam 2010 (sda ddi, bd sung nam 2017).
Difeu37LuatNganhangNhanudc VietNam nam 2010, khoan 2 Dieu 13 Lujt cac TCTD nam 2010 (sya ddi, bd sung nam 2017)
Difeu 614 Bd lujt DSn sy nSm 2015.
Khoan 1 Difeu 59 Bd lujt Dan sy nam 2015
.-^VJA1>I r U i l ' N l j
anh hudng dfen nghia vu bad mJt thdng tin khach hang eda eac T C T D . T r o n g thbi gian qua, Vifet N a m da tieh cflc trifen khai ky kfet hifep dinh tranh danh thufe hai Hn n h i m tao ra mdt mdi trfldng kinh doanh binh ding, thuan l0i chd cae ddi tflOng ndp thufe. Tinh dfe'n nam 2018, Vifet N a m da ky kfet Hifep dinh tranh danh thufe hai Hn vdi 76 nUde,^^
tfl dd gdp p h i n thfle day kinh tfe db'i ngoai phat trifen, md rdng quan hfe hop tac trong xu thfe hdi nh^p va toan cau hda, tang cfldng thu hflt vd'n difl tfl nfldc ngoai, chuyfen giao edng nghfe, dap flng ydu ciu tang thu cho ngan saeh nha nflde, p h u hop vdi tinh hinh phat trifen kinh tfe - xa hdi eda da't nfldc.
M u c dich ky kfet cac Hifep dinh tranh danh thufe hai Hn n h i m loai bd vide danh thufe trdng b i n g each: (a) mifen, giam sb thufe phai ndp tai Vidt n a m cho cae ddi tflOng cfl trfl efla nfldc ky kfet hifep dinh; hoac (b) kha'u trfl thufe ma ddi tflOng eU tru Viet nam da nop tgi nflbc ky kfet hidp dinb vao sb thufe phai ndp tgi Vidt N a m . Ngoai ra, Hidp dinh cdn tgo k h u d n khb phap ly cho vide hdp tae va hb trd lan nhau gifla cac cd quan thufe Vidt N a m vdi cd quan thufe cae nfldc ky kfet trong cdng tac quan ly thufe qudc tfe nham ngan ngfla vide trdn lau thufe db'i vdi cae loai thufe danh vao thu nhap va vao tai san.
Nhfl vay, trong xfl the hdi nhap thfe gidi, ehac chin cae T C T D se phai thflc hifen eac cam kfet qubc tfe ma Vifet Nam da ky kd't hdgc gia nhap Hfen quan dfen vifec bao eao eac giad dieh dang ngd Hfen quan dfen rda tifen, trbn thufe ho^c cam kfet vfe vifec tuan thd thufe dbi vdi eae ehfl tai khdan nude ngoai - Foreign Account Tax Compliance Act - (FATCA). Ddng thbi, Hfen quan dfen tbi phgm nghifem trong va tbi phgm xuydn qube gia, qua trinh hoan thidn phap lugt vfe phdng, chdng rfla tifen d Vifet Nam thfldng xuyfen dfldc Lfle Ifldng Dac nhifem Tai chinh Qfldc tfe - Financial Action Task Force (FATF) va N h d m chafl A / T h a i Binh DflOng vfe chbng rda tifen - Asian - Pacific Group on Money Laundering (APG) ra soat, danh gia va dfla ra cae khuyfe'n nghi phu hdp. Hang loat nhflng difeu chinh ldn trong hfe thbng phap luat eda Vifet N a m trong thbi gian qua da thfe hifen thifen chi va nd Iflc eda Vidt N a m trong vifec dap dng nhflng yfeu cau efla cac khuyen nghi. DOn efl nhfl Bb luat Hinh sfl n i m 2015 da eb hai thay ddi quan trong: xay dflng chfe dinh tbi rda tifen phd hop vdi Cbng flde eda Lifen hop qube ve chbng tdi phgm ed tb chdc xuyfen qubc gia (Cdng fldc Palermo) va quy dinh traeh nhifem hinh sfl dbi vdi phap nhan.
T r o n g hnh vflc ngan hang, ydu eau dgt ra la phap luat cin duoc ap dyng nhfl m b t bifen phap phdng ngfla dd'i vbi hanh vi rfla tifen. D o eO PwC, "Sd tay thufe Vi^t Nam 2018", https-//www,pwc.com/vn/vn/pubhcadons/2018/
m-pocket-tax-book-2018-vn.pdf, truy cj-p ngay 20/5/2019.
94 TSP CHi KH&ji ^ v ^
quan quan ly trong linh vUc nay la Ng^n hang Nha nUdc - Cd qu dUdc Chinh phu giao nhiem vy trung tam trong vifc t r i & khai i^*"^ , dOng phong chdng nia tifen - nfen cac van ban hudng dan dtiOC ban na vfe cd ban bam sat yfeu cau ciia cac khuyfen nghi tti phia FATF.
Vifet Nam hifen nay da tranh dUdc nguy CO bj FATF dUa vao Danh sach nhflng qud'c gia cd rui ro vfe rr£a tifen va tai trd cho khiing bd g^y _ 6n cho hfe thdng tai chinh qudc tfe'. Tuy nhifen, cung theo danh gia cua cua ca quan nay, Vifet Nam van thudc danh sach cac qud'c gia co tm u hut vfe cd chc' chd'ng nia rifen, chd'ng khiing bd. Nfe'u khdng cd nhflng cai thifen kjp thdi v i chinh sach trong qua tiinh ra soat ciia FATF, khdng loai trti kha nang Vifet Nam sfe trd thanh dd'i tUdng hi ap dung cac bifen phap kiem soat, han chfe giao dich tfl cac qud'c gia thanh vicn ciia FATF. Uo dd, trcng thdi gian tdi, trfen cd sd nhflng kfe't qua da dat dfldc, Vifet N a m can nghifem tuc thuc hifen nhflng yfeu cau xac dang ciia FATF dfe tranh nguy cd cd thfe g4y tdn hai dfen uy tin va hoat ddng ddng ngoai thudng.
4, Mdt vai khuydn nghi lien quan dfi'n quy dinh phap luSt vfe gl6l han b^o m^t thdng tin khach hang trong hoat ddng ngdn hang 6 Vi6t N a m
Bao mJt thdng rin khach hang la nghia vu luat dinh ma cac T C T D c'in tuan thti. Bao mdt thdng rin ciia khach hang trong H D N H se gop ph^n quan trong trong vi6c tao long tin ndi khach hang, giiip bao vfe ldi ich chinh dang ctia khach hang, til dd ddng gdp vao sfl phat trifen chung ciia nfen kinh tfe dat nfldc. Vi6c quy dinh rd rang cac nghia vu bao mat thdng rin ciia khach hang se khuyfen khich huy ddng dfldc n g u d n tai chinh trong nfldc va thu hilt vdn tfl bfen ngoai. T u y nhifen, nfe'u bdo vfe bi mat mdt each tuyet ddi cd thfe din dfen nhflng tac ddng tifeu cijc cho nSn kinh tfe', nfeu cac chii thfe trdn thufe, nia tifen tim dfen nhflng ndi nay dfe giau rifen "ban" cua ho.
Vifec phap luat Vifet Nam duy rii mdt nghia vu bao mJt nhu la mdt phin ciia quyfen con ngfldi la c'in thife't, bdi rifeng tU la thifeng liing, khdng cd rifeng tfl, con ngudi chi la tdi td ciia dam ddng, ciia bao quy'en." Du vjy, xac dinh gidi han ciia nghia vu bao mat thdng tin khach hang ttong H D N H la van dfe khd khan ciia b i t k^ qudc gia nao Nfe'u thdng tin khach hang dflOc phap luit quy dinh cho phfep T C T D cung cip cho nhifeu cd quan nha nudc cd tham quyfen nhau se hd trd H'ch cue cho hoat ddng tu phap va thuc thi phap lujt; cd the thiic dSy hifeu qui kinh doanh ngan hang; hd tro dudc hoat dOng phdng chdnl tdi pham xuyfen qudc gia. Tuy nhifen, difeu nay sfe lam phudng hji df^
" Hoimg Hbng Minh, "Rieng M la chieng lifing", Tpp dii Tia idng, http://ciasan8 com Defaulc,3spx'tabid=62&News-3936&CategorylD-42, tmy cJp ngay 20/5/2019.
L.D^l N G A N H A N G 95
gia tr; xa hdi dU0c moi ngUdi tdn trong dd la quyfen rifeng tfl ca nhan.
T h d n g qua vifec hfe thdng hda, phan tich vfe gidi ban nghia vu bao mat thbng tin khach hang trong H D N H , tac gia cho rang, tflOng tu phap lu2it efla eae nflde trfen thfe gidi, phap luat Vifet N a m da ed nhflng quy dinh vfe nghia vu bao mat thdng tin khaeh hang, dbng thbi eflng da cd nhflng quy dinh vfe gidi han nghia vu bao mat thbng tin khach hang. Cac quy dinh nay da gdp ph'an bao dam dflOc quyfen dupe bao mat thdng tin cila khaeh hang, bS tro tfl phap va thflc thi phap luat, tuy nhifen cac quy dinh nay v i n con chung chung; mat khac, eac dbi tuong duoc quyen yfeu cau cung cap thdng tin lgi qua rdng va d cae c^p khac nhau. N h u n g ddng thdi v i n cd mbt sb trfldng hop cd thfe cflng can dfldc yfeu ciu T C T D phai cung ca'p thdng tin khaeh hang nhfl trfldng hop Hfen quan dfen hOp tae qube tfe trong cudc chife'n ehdng tbi pham xuyfen qubc gia va hop tae qubc tfe vfe thufe, hoge lifen quan den va'n dfe giam hd lgi ehfla dflOe phap luat ngan hang ghi nhan. D o dd, can phai tifep tflc ra soat, can nhae dfe quy dinh cae trfldng hop nay va ca thfl tuc dfe T C T D cd thfe eung cap thbng tm khach hang nh^m bao dam sU can bang kheo leo gifla cac n h d m loi ich. Song trflbe mat, can xem xet eac va'n dfe sau:
Mdt Id, phap luat vfe bao dam bi mat thdng tin khach hang chi mbi quy dinh vfe sfl c'an thifet phai bao dam bi mat thbng tin khach hang, cac quy dinh nay cdn chung ehung, dbng thbi vifec quy dinh cac gidi hgn nay tan mgn d rat nhifeu V B Q P P L khae nhau nhu da p h i n tich trfen. D o dd, dfe bao dam thbng nha't, ddng bb vdi eae quy dinh tgi cac V B Q P P L cd Hfen quan, phu hop vdi yfeu ciu thuc tfe', thao gb khd khan cho T C T D , C N N H N N g va tb ehfle, ca nhan cb Hen quan trong vifee yfeu ciu eung c^p thdng tin khach hang, c'in Hfet kfe eu thfe eac trUdng hop dfldc yfeu ciu eung dp thdng tin, muc di'ch, gidi han thbng tin nao cin phai cung eap cho eac cd quan nay va each xfl ly khi T C T D tife't lb thbng tin vUOt qua ranh gidi quy dinh giup thuan loi eho vifec tra cflu va ap dung van ban.
Hai Id, lifen quan dfen trfldng hop pha san, trong qua trinh tifen hanh thii tuc pha san doanh nghifep mdc no thi quan tai vien, doanh nghifep quan If, thanh ly tai san eflng can xac minh, thu thap, quan ly tai lifeu, chflng efl lifen quan dfen hogt ddng efla doanh nghifep, hdp tac xa; lap bang kfe tai san, danh sach chu no, danh sach ngfldi m i c nd.^^ D o db, thife't nghi, phap lu§t ngan hang cflng can hflbng dan eu thfe trinh tfl, t h i tuc dfe cac ehfl thfe nay cb thfe yfeu ciu cae T C T D eung cap thbng tin khaeh hang la cac doanh nghifep, hdp tac xa bi mac nO dfe bao dam loi i'ch eua eac chfl thfe co Hfen quan.
Di^m a. b khoin 1 Difeu 16 Lujt Pha san nam 2014
96 TAP c m KHOA H p c F H A ^ 1.x vjir.. i.. , - Ba Id, Hfen quan dfen trfldng hOp khach hang cua T C T D da c hole dang duOc giam hb, phap luat ngan hang eung cin bd sung trfl &
hop T C T D cd thfe cung cap thdng tin khach hang theo yfeu ciu cua ngflbi thiia kfe va ngfldi dgi difen hdp phap eda khaeh hang.
Bin Id, Luat N H N N V N nam 2010 va Luat cac T C T D nam 2U1 (sfla dbi, bb sung nam 2017) da co quy dinh vifec cac T C T D cung cap thdng tin eho Ngan hang Nha nUdc^^ thdng qua TrLing tam thbng tin tin dflng qude gia Viet Nam; dflOe trao dbi thdng tin vdi nhau vfe hog ddng cua T C T D , CNNHNNg.""' Muc dich efla vifee cung dp thdng tm khach hang cho eae ehfl thfe trfen la nham giflp eae T C T D han ehe nu ro hogt ddng nhung lgi khbng cd bat efl quy dinh nao vfe cac cO quan khac theo lujt dinh dflOe yfeu eau cac T C T D cung ca'p thbng An cua khach hang. Tuy nhifen, Nghi dinh sd 1 1 7 / 2 0 1 8 / N D - C P hudng dan vifec cung ca'p thdng tin Hfen quan dfe'n khaeh hang cho cae cd quan eo tham quyen chUa dfe cap trfldng hop nay. R o rang, vi6c T C T D cung cap thbng tm khach hang eho nhflng mue dich nay eflng anh hfldng dfen quyfen ldi cua khach hang nfen chang eflng ein dfldc hfldng dan bang mbt difeu khoan eu thfe trong nghi dinh, sau dd eb thfe dan chife'fl dfen mbt van ban cu thfe khac.
Ndm Id, phap luat ngan hang cin hUdng dan rd nhfl thfe nao, trong trfldng hop nao, bang hinh thfle nao duac coi li co su cha'p thuan khac efla khach hang va T C T D dfe eae T C T D ed thfe cung cap thbng tin cho cac chu thfe co h^n quan ma khbng vi pham quyfen efla khach hang cflng nhu ed thfe bao vfe nhan vifen trong trfldng hop enng dp thbng tin khach hang khi dudc khach hang yfeu eau thbng qua eae thbng difep dfl Hfeu, tfl dd tgo difeu kifen thuJn ldi hdn trong vifec giai quyfe't eae tranh chip phat sinh sau nay.
Sdu Id, can xem xet ghi nhan va xac dinh chgt ehe eae trUdng hop vi loi ieh cua T C T D phai cdng bd thdng tin khach hang. Ch^ng hgn ed thfe quy dinh, T C T D phai cbng bd thdng tin khaeh hang (1) khi T C T D phai bao vg quyfen ldi ich hop phap efla minh eho nifle dich thu hbi no hoac (2) khi T C T D la bi don trong cae vu kifen ma khaeh hang hogc ben thfl 3 la nguyen ddn. Dbng thdi phap luat nfen gidi ban rd thdng tin ndi bb duoc phep cung ca'p gifla cac T C T D , C N N H N N g vdi nhau.
Bdy Id, Hfen quan de'n vifec eung e^p thbng tin khaeh hang vi loi fch edng cbng, ro rang dieu nay la can thife't trong bbi eanh tai Viet Nam bbi tbi pham tai chinh ngay cang trb nfen tinh vi, se cd nhflng khoans trbng cua vifec difeu chinh phap luat vfe va'n dfe nay. Mgt khac, ngogi le
^'' DiSu 35 Lujt Ngin hang Nha nildc Vi^C Nam nSm 2010,
*" Dieu 13 Lu^c cac TCTD nam 2010 {sila d6i, bd sung nam 2017).
nay cflng dfldc quy dinh tan man trong cac van ban luat nhu da phan tieh trfen nhUng vSn ban hfldng dan lgi khdng dfe cap ndi dung nay. D o vay eflng c i n khang dinh ngoai lfe bao mat thdng tin khaeh hang vi loi i'ch cbng cdng. T u y nhifen khi quy dinh ap dung ngoai lfe nay thi phap l u l t cflng c i n quy djnh cd chfe eung elp thdng tin ein duoe ap dung nhfl thfe nao; trong trfldng hdp nao thdng tin khaeh hang nay dfldc giai quyfet thed phap luat vfe bao vfe bi mat nha nflde; cin cd nhflng tifeu chi rb rang trong trfldng hop nay dfe khdng lam anh hflbng dfen ldi ich eda khaeh hang va cQng khbng lam anh hfldng dfe'n eae yfeu elu eda nganh ngan hang hifen dai.
Tdm Id, vfe Uu dai, khi ban hanh h o | c sfla dbi VBQPPL Hfen quan dfen quy dinh phap luit vfe bao mat thbng tin khach hang trong H D N H nfen chang c i n cd mdt dbi ngu la eae chuyen gia phap ly, ehuyfen gia trong linh vflc tai ehinh ngan hang nghifen cflu dfe cd thfe bifen soan mdt phu lye cac trfldng hop ehd thfe dflOc quyfen yfeu elu eung e^p thbng tin khach hang, mue dich eung cip thdng tin, difeu kifen dfe yfeu eau T C T D cung cap thdng tin khach hang. Day la cO sb dfe bao dam cho cac chfl thfe ed Hfen quan thflc thi phap luat vfe bao m^t thdng tin khaeh hang trong H D N H m b t each thuJn ldi, hifeu qua.
Chin Id, Hen quan dfen vifec cae T C T D eung c^p thdng tin khach hang cho m y c dich thufe,hfldng dan tgi Nghi dinh sb 1 1 7 / 2 0 1 8 / N D - C P van chfla rb rang va khbng co sfl hai hda gifla bao mat thdng tin khaeh hang vbi yfeu cau eung ca^p thdng tin khach hang vi mflc di'ch thufe. D o vJy, cin quy dinh rd rang hdn vfe v^n dfe nay va cb tinh dfen vifec T C T D phai cung ca'p thbng tin eho cO quan cd t h i m quyfen nflbc ngoai theo cac hifep dinh ma Vifet N a m sfe ky kfet. •
Tai lieu tham khao
[1] Sandra Booysen, Dora Neo, "Can Banks Still Keep a Secret? Bank secrecy in Finanaal Centres around the World", Cambridge University Press, 2017
[2] Hohng Hbng Mmh, "Rifing td la thifing lifing", T^p chi Tia sdng [trans Hoang Hong Mmh, "Privacy is sacredness", Spark Magazine], http://tiasang.com vn/Default.
aspx?tabid=62&News=3936&CategoryID=42. accessed on 20/5/2019
[3] The European Banking Federation, "Anri-Fraud and Anti-Money Laundenng Committee and Fiscal Committee", Report on Banking Secrecy, 2004
[4] NguySn Th} Kim Thoa, "Nghia vu bao mJt thbng tm khach hang theo quy djnh phap lujt mi^t sbntldc tren th^gidiva kinh nghiem cho VietNam", Ti?p chi Khoa hpc phdp If s6 7, 2016 [tran:
Nguyen Thi Kim Thoa, "The duty to keep confidential information of hanking instimtions in selected countries and experience for Vietnam", Legal Sdences Journal, No. 7, 2006]
[5] Nguy5n Thanh Tu, "Nghia vu gifl bi m^t thdng tin khach hang ciia t^ chile tin dyng", Tgp chi Khoa hgc phdp if %6 1, 2004 [trans: Nguyen Thanh Tu, "The duty to keep confidential information by Credit institunons". Legal Sciences Journal, No. 1, 2004]
[6] Hu Ying, Report of Proceedings: Bank Secrecy Symposium, A Symposium at the Faculty of Law, National University of Singapore, 4 - 5 December 2014, 2015
