CONG TflC KIEM SAT
MOT SO KIT QUA VA GIAI PHAP NANG CAO HIEU QUA THU HOI TAI SAN
Bj THAT THOAT, CHIEM DOAT TRONG CAC VUAN THAM NHJJNG
TANG NGQC TUAN*
T6m tat: Thdi gian qua, Vien kiem sat nhan dan cac cap da chu d§ng de ra yflu cau xac minh, tich cyc phoi hpp vdi Co" quan dieu tra, Tda an vk CP quan Thi hiknh dn trong viflc ph^t hifln, xac minh, ap dung cdc bi^n phap d i thu h^i tiki san hi th4t thoat, chiem do^t, nang ty If thu hhi tdi sdn bi th4t thoat, chiem doat trong cac vy an tham nhung, ddp ung yeu cau cua Quoe hpi.
Tic khoa: Gidi phdp thu hoi tdi sdn bi thdt thodt. chiem doat trong cdc vu dn tham nhiing.
Ngdy nhgn bdi: 10/01/2019; ngdy bien tap xong- 10/01/2019; ngdy duyet bdi:
10/01/2019.
Nghi quyflt Dai hpi dai biflu toan qudc lan thii XI da yflu cdu phdi: "Xu ly dung phap luat, kip thdi, cong khai cdn bp thara nhung; tich thu sung cflng tai san thara nhiing, tai sdn cd ngudn gde tu thara nhiing". Nghi quyflt Tmng uong 3 (khoa X) dfl ra la: "Chii trpng thu hfli tai san thara nhiing; ap dung ehinh sach khoan hdng dfli voi nhiing ngudi pham tpi nhung cd thai dp thdnh khan, da boi thuong thiflt hgi hoae khac phyc hdu qud kinh tfl, hop tac tdt vdi ca quan chuc nang; nghifln ciru sua ddi phap lugt hinh sy theo huong khoan hdng hom doi vdi nhirng ngudi dua
hogc ngudi nhgn hoi 16 nhung da ty giac khai bao va nop lgi tai san trade khi bi phat hifln; chu tipng tdi cac chfl tai phat tifln nham tang khd nang thu hoi tai sdn tham nhiing". Kflt ludn Hpi nghi Tmng uang 5 (khod XI) yflu cau cdc ca quan chirc nang: "Sua doi phdp ludt hinh sy theo huong tang hinh thuc phat tifln, mifln hogc giam hinh phat khac dfli vdi nhung doi tupng CO hanh vi tham nhung nhung
*Vu truang Vu thirc hanh quyin cong to va kiem sat dieu tra an tham nhung, chtrc vp (Vu 5), Vien kiem sat nhan dan toi cao.
So02(thang01^9)\
Tap chi
^KIEMSAT I 1 5
Mimd (Dmiq^ JiUim %uaxi 2019
da chu dpng khai bdo, khac phyc hdu qud". Kflt lugn sfl 10-KL/TW ngay 26/12/2016 cua Bfl Chinh tri neu: "Ap dyng kip thdi cac bifln phap ke bifln, phong toa, tgm giii tai sdn, thu hfli tript de tai san tham nhiing trong qua trinh thanh tra, kiflm tta, dieu tra, tmy tfl, xflt xir vd thi hanh dn, co ca chfl khuyfln khich ngudi phara tfli ty nguyfln bfli thudng, khdc phyc hdu qua trong cac vy an thara nhiing, lang phi".
Xudt phat tir yflu cau dfl, ttong qua trinh diflu tta, gidi quyet cac vy an thara nhiing, cac ea quan tu phap da tich cyc, chu dflng dp dung nhiflu bifln phap, gidi phap dfl nang eao ty lfl thu hdi tai sdn cua Nha nude bi thdt thodt, chiflm dogt.
Trong chi thi, kfl hoach ttpng tdm cflng tac ciia ngdnh Kiflm sdt nhan ddn hang ndra da xdc dinh cflng tac thu hdi tai san bi thdt thodt, hi chiflra doat frong cdc vy an thara nhiing la mpt boat dpng rdt quan frpng, la thudc do hiflu qud cua cflng cupc ddu ttanh phong, chflng tdi pham tham nhiing.
1. Ket qua va bifn p h a p ap dung de thu h6i tai san bi thiflt hai, chiem doat trong cac vu an t h a m nhung
Nam 2018, tinh hinh tpi pham tham nhiing vdn difln bifln phuc tap, xdy ra d hdu hflt cdc linh vyc, cdc cdp, cdc ngdnh, nhiflu vy an gay hdu qua ddc biflt nghiflm trpng, sfl tifln bi chiem doat, thiflt hai Ion da dupe phat hifln, khdi tfl, diflu tta nhu vy an Ha Van Tham, Dinh La Thang, Duong Chi Diing, Phara Thanh Binh...
Trong qud trinh thyc hanh quyfln cong td va kiflm sat diflu tta, kiflra sdt xet xu eae vy dn tham nhung, ngodi viflc bao ddra viee khdi to, dieu tta, tray tfl, xflt xu dung quy dinh phap ludt, triflt dfl, khdng dfl Ipt
tpi phgm va khflng lam oan ngudi vo tfli, Vifln kiflm sat nhdn ddn (VKSND) cac cdp chu dpng dfl ra yflu edu C a quan diflu tta va phfli hpp chat ehe vdi Co quan diflu tra ldp thdi xdc minh, dp dung cae bifln phap ke bifln tai sdn, phong toa tai khoan eua dfli tupng thyc hifln hanh vi gdy thdt tiioat, chiflm doat tdi san ttong cac vy an tham nhiing, kip thoi ngan chdn khong dfl dfli tupng chuyfln nhupng, tau tan, ehe gidu, hpp phap hoa tai san; tdng cuong dpng vien, khuyfln khich ngudi phara tpi ty nguyfln giao nop lgi tai sdn da chiflm doat, ty nguyfln khac phyc hdu qua thiflt hai da gay ra nhdra nang cao ty lfl thu hoi tdi sdn cho Nhd nude.
Kflt qua, ttong ky da thu hdi dupe sfl tifln 560.327.000.000 dflng; ngoai ra, con nhiflu tai san co gia tri khdc. Cdc bien phdp ap dyng dfl thu hfli tdi san cho Nha nude dupe cac ca quan tu phap thyc hifln ngay tu giai dogn giai quyflt to gidc, tin bdo vfl tfli pham va kifln nghi khdi td cho dfln giai doan diflu tra, tmy tfl, xflt xu sa thdm, xet xu phiic tham va cudi ciing la giai doan thi hanh an.
Trong giai doan giai quyflt to giac, tin bao vfl tfli phgm va giai doan diflu tia, co sd tdi sdn bi chiflm doat da dupe dfli tupng khac phyc ngay tu giai doan ndy, co vy do Ca quan diflu tra kip thdi phat hien, diflu tra, xac minh tai sdn bi thdt thoat, chiflm doat va tang cuong ap dung eae bifln phap thu giii nfln da thu hdi dupe 100% sfl tdi sdn hi chiflm doat, thdt thoat.
Trong giai doan tmy td, Vifln kiflm sat cdc cap vdn ludn ehu tipng ap dung cac bifln phdp dfl thu hfli tai san cho Nhd nude, tich cue dpng vien, khuyfln khich bi can ty nguyfln giao nop tdi san, ty nguyfln
Tap chi
1 6 I K I E M S A T - /So 02 (thang 01/2019)
CONG TAC KIEM SAT
khdc phyc thiet hgi dfl dupe xem xflt gidm nhe tiach nhiflm hinh sy vd dupe huomg sy khoan hong cua phap luat, kflt qua da thu hfli dupe sfl tifln la 5.154.000.000 dflng, dac biet co vu thu hdi dupe 100%
sd tifln thiflt hai nhu vy an Duong Quflc Hiflu, vy an Nguyen Phudc Lpi, vy an Hoang Thi Lan...
Tdi sdn da thu hdi ttong giai dogn xflt xu sa thdm ehu yeu la bi eao hoac ngudi nha bi eao ty nguyfln giao nop tai sdn, khdc phyc hdu qua dfl dupe xem xet gidm nhe hinh phgt va huong su khoan hdng eua phap lugt.
Trong giai doan thi hdnh an, diflu kien dfl thi hdnh an doi voi nhiing vu dn tham nhiing eo so tien bi thdt thoat, chiem dogt nho se thudn lpi hon rdt nhiflu so vdi cac vy an CO so tifln bi that thoat, chiflm doat ldn vi nhiflu vy an gia tri tai san bao dam thi hanh an nho hoac khflng co tai sdn dfl thi hdnh an.
Trong qua frinh diflu tta, giai quyet cde vy an tham nhung, cac ea quan tu phap da tich cyc, chu ddng ap dyng nhiflu bifln phap, giai phdp dfl ndng cao ty lfl thu hdi tai san cua Nha nude bi thdt thoat, chiflra doat, kflt qua da thu hdi dupe sd tien 560.327.000.000 ddng, bdng cac bifln phap cy thfl:
Ca quan diflu tta cae cap dd thyc hifln tam giii sfl tifln la 51.833.000.000 dflng; thu giu 70.814.000.000 dflng; kfl bien 9.175.000.000 ddng; phong toa 4.290.000.000 dflng; cac hmh thirc khdc 32.961.000.000 d6ng\ Ngoai ra, cac ca quan tifln hdnh tfl tyng cdn thu giii, kfl bifln.
I Co quan dieu Ira, co quan Thi hanh an ho§c mpt si CO quan khac tam gift, quan ly.
phong toa nhiflu bdt ddng sdn va tai san khac cfl gid tii nhu nha, 6 td, dat, ma chiing khoan; USD, Euro, doUa Singapo, dolla Hflng Kong, dflng tifln Yfln ciia Nhat Bdn...
Ngoai viec dp dyng cdc bifln phap dupe phap ludt quy dinh nflu trfln, cac ca quan tifln hdnh tfl tiing con tich cyc van dpng, dpng vifln, thuyflt phyc cac dfli tupng ty nguyfln giao nop, khac phyc thiflt hai da gay ra dfl dupe xera xflt giam nhe hinh phat va hucmg sy khoan hdng cua phap ludt, kflt qua ttong ky, nguoi pham tdi da ty nguyen giao nop sfl tifln da chiflm doat nhdm khac phyc hdu qua la 391.254.000.000 dflng, chiflm 69,8% tong sd tifln da thu hdi.
Trfln ca sd xac dinh ngudn goc sd tai san bi that thoat, bi chiflm doat dd dupe thu hdi, cac ca quan tu phap can cir quy dinh cua phap ludt dfl xir ly theo edc hinh thiie sau: Tich thu, sung cflng quy Nha nude:
185.130.000.000 dflng; tra lai cho ngudi sd hiiu, ngudi qudn ly hpp phap:
238.689.000.000 dflng; dang tara giir, quan ly ehd xu ly: 136.508.000.000 dflng.
Bfln canh nhiing ket qud dat dupe nflu trfln, cflng tac thu hoi tai san trong cae vy an thara nhung van chua cd tinh dot pha, viec phat hifln, xdc dinh so tai sdn bi that thoat, chiflm doat ttong cae vy an con gap nhiflu kho khan, tifln dp thu hdi cdn chdm, ty le thu hoi cd chuyfln bifln nhung van cdn thap...
2. Kho khan, virdng mac trong vi^c thu hoi tai san bi that thoat, chilm doat tii cac vu an tham nhung
Tpi pham thara nhiing, chiic vy la logi tfli pham kho phat hien, khfl diflu tia; ngudi pham tpi la nguoi co chue vu, quyfln hgn, cd trinh dp nghiflp vy va hiflu biflt phdp ludt nfln cd thu dogn pham tpi tinh vi. Ngudi
-, Tap chi : is;^ii >)1/2019)\^KIEM SAT ' 1 7
Mam ^am - Mitm (X)uan 2019
pham tpi co kfl hoach dfl doi pho vdi ca quan chiic nang, thyc hifln hanh vi hpp ly hda, tdu tan, che giau tat san, nhu: Chuyen dich tdi sdn cho ngudi thdn, lap tai khodn tai cdc td chiic tin dyng ttong nude, ngan hang nude ngoai hogc mua bdt dpng san nhung diing tfln ngudi khac; ddu tu vao cac doanh nghiflp, cdng ty tu nhan; tang, cho tai sdn ngudi khac, nhiflu truong hpp tiflu xai phung phi,... Idra cho cdc c a quan ehiic nang gap rat nhiflu Idid khan tiong viflc xac dinh ciing nhu thu hdi dupe tai san.
Mat khae, tpi pham tham nhiing, chiic vu phdn Idn xdy ra frong cdc nganh, Imh vyc tai ehinh ngan hang, ddt dai, dau tu, xay dung c a ban... thuong lien quan toi cdng tac giam dinh, dinh gia tai san, ttong khi do, Luat giam dinh tu phap quy dinh vfl giam dinh lifln quan den ITnh vye nay chua cu thfl, ehua ro rang, chua eo chfl tai nghiflm khac xu ly trach nhiem c a quan, td chiic, ea nhan cd ttach nhiflm giam dinh td ehdi, ne tranh hoac cd tinh keo dai thdi gian giam dinh ddn dfln tifln dp, chat lupng giam dinh, dinh gia tai san thuong cham, keo dai, chua dap img kip thoi yflu eau gidi quyflt vy an.
Nhiflu vu an cd yflu td nude ngoai nfln viflc giam dinh xac dinh tai san bi thiflt hgi, chiflm doat cung nhu yflu cdu tuong frp tu phdp dfl thu hfli tdi sdn tham nhiing rat phuc tap, tdn kflm vfl kinh phi, mat nhiflu thdi gian va hiflu qud cdn han chfl. Co chfl quan Iy tai san d nude ta hifln nay eon thiflu chat che, thiflu minh bach, cac giao dich kinh tfl, ddn sy hien nay van chii yflu dupe thye hifln bang tifln mat nfln rdt khd kiflra soat dupe thu nhdp, tai sdn, gay khd khan ttong viflc dp dung cac bifln phap phong tfla, kfl bifln tai sdn ciia cac c a quan
cd thdra quyfln dfl bao dam thi banh an.
Cae quy dinh cua phap lugt vfl thu hfli tai sdn thara nhiing phdn ldn mang tinh nguyen tdc, quy dinh tiach nhiflm cua timg c a quan va quan he phdi hop giua cac ca quan trong thu hdi tdi sdn tham nhung chua ro rang; viflc npi lugt hda cdc quy dinh vfl thu hoi tai sdn theo Cong udc Lifln hpp qudc vfl chdng tham nhung cdn chdm.
Lugt Phong, chflng tham nhiing eiing nhu Nghi dinh so 78/2013/ND-CP ngdy 17/7/2013 ciia Chinh phu vfl minh bgch tai san, thu nhap chua ed nhiing quy dinh vfl cflng tac xac minh tinh tnmg thyc ciia viflc kfl khai tai san ciing nhu tiach nhiflm gidi trinh tdi san, thu nhdp cua cae doi tupng thupc difln kfl khai. Bfln cgnh do con thiflu eae quy dinh vfl vice kfl khai so du tai khodn tgi cac to chde tin dung nude ngodi va kiem tra, giam sat tai khoan nguoi thdn frong gia dinh hoac cpng sy cd lifln quan tdi ea nhdn dang hoac da giii chde vy chii chflt ttong bp may nha nude.
Ludt Phdng, ehdng tham nhiing hifln nay da quy dinh viflc tich thu tai san do tham nhiing ma cd va tdi san cd ngudn goc tu tham nhung. Tuy nhifln, van chua cd quy dinh vfl viee tieh thu tdi sdn md nguoi co tdi sdn khdng ehung minh dupe nguon goc hpp phdp cua tai sdn. Bfln canh dd, vice kfl khai tai san, thu nhap cdn binh thiic, ehu yflu Id ty kfl khai, nhiing bifln dpng vfl tai san khdng dupe kiflra soat rapt each chat chfl, lam can cii dfl thu hfli tdi san.
Hien nay, cac bifln phap thu hdi va xir ly tai san ndi chung (tich thu tai sdn, kfl bifln, phong tda tai khoan, thu giu,...) chii yeu thdng qua kflnh tfl tyng va phan quyflt cua Tda an, cac bifln phap chi dupe dp dyng sau
Tap chi
1 8 I K1EMSAT_ / S o 02(thang 01/2019)
CONG TAC KIEM SAT
khi khoi td bi can hoac khi nguoi pham tpi hi kflt an nfln tgo diflu kifln cho cde dfli tupng cd thcfi gian tdu tan, che gidu tai san.
Trong qua trinh tifln hanh tfl tung, nhiflu tmong hpp c a quan tifln banh td tung moi tap trung vao diflu tia lam ro hanh vi phara tpi ciia cac bi can ma ehua kip thdi dp dyng cdc bifln phap tu phap nhdm phat hifln, phong tda, kfl bien, thu giii tai sdn dan dfln kho khan ttong viflc xac dinh vd thu hdi tai san thara nhiing. Ngodi ra, nhiflu ban an hinh sy vfl tpi pham tham nhiing kho thi hdnh do viflc tuyfln an chung chung, khflng ro rang, gia tti tai san bao dam thi hanh an lai rdt nho so vdi gia tri phai bfli thudng, khae phyc ciia ban an da tuyfln, thdm chi co nhiflu ban an khflng co tai san bao dam hoac khflng cfl diflu kifln dfl thi hanh...
Viflc bfli thuong, khac phyc hau qua cua cdc bi can, bi cdo trong cac vy an tham nhiing, kinh te hifln nay mdi chi dupe xem xet dfl dupe huong tinh tiflt giam nhe chu chua dupe xem xet la can cu giam an ddc biflt cho cdc bi cdo, vi vdy, chua thiic ddy dupe y thdc ty nguyen bfli thuong, khdc phuc hgu qua ciia bi can, bi cao ciing nhu ngudi than ciia bi can, bi cao.
Cdc CO quan tifln hanh tfl tyng chua chu ttpng viee theo doi, thong kfl so tai san hi chiflra doat, thiflt hgi tiong cac vy an thara nhiing ciing nhu sd tifln dd thu duac ttong qua trinh gidi quyflt cac vu an dan dfln sfl lieu vfl cdng tac nay chua dara bao, thiflu chinh xac, chua thdng nhdt giiia cac nganh.
Dpi ngu can bp, Diflu tta vifln, Kiflm sat vifln, Thdm phdn, Chdp hanh vifln thi hanh an chua dupe dao tao chuyfln sau vfl kifln thlic quan ly kinh te, chu yflu qua kmh nghiem thyc tien. Mpt bp phgn can bp cac
c a quan tu phap con cd sy hgn chfl vfl ndng luc, trinh dp, ky nang diflu tta, tmy td, xflt xir vd thi hanh an la rapt ttong nhung nguyfln nhdn ddn den hgn chfl ttong viflc diflu tta, xdc dinh vd xu ly tai san ttong cac vy an tham nhiing, kinh tfl.
3 . Giai p h a p vd kien nghi n h a m nang cao hieu q u a thu hoi tai san trong cac vu an t h a m n h u n g
Mpt Id. gidi phdp ndng cao hieu qud phdt hien, xdc dinh vd thu hoi tdi sdn trong cdc vu dn tham nhiing.
Hoan thien thfl chfl, quy dinh eiia phap ludt vfl phong, chflng tham nhiing ndi chung va cac quy dinh chi tiet cy thfl vfl kfl khai, minh bach tdi sdn noi rieng. Cdn chii ttpng trifln khai thyc hifln mpt each thye chat va cd hiflu qua cflng tac kfl khai tai san, thu nhap va kiflm soat viflc kfl khai tai sdn, thu nhap ciia cac nhdn vifln, cdn bd, cflng chuc; bat bupc mpi giao dich Ion phai thflng qua he thong ngdn hang.
Cdn bfl sung cac quy dinh cua Luat Phdng, chong tham nhiing ve xac minh tinh trung thuc cua viec kfl khai tai sdn ciing nhu trach nhiflm gidi trinh tdi sdn, thu nhap cua cac dfli tupng thupc difln ke khai, quy dinh vfl kfl khai so du tai khodn tai cdc td chuc tin dyng nude ngodi vd quy dinh kiflm tia, gidm sat tai khoan ngudi ttong gia dinh hogc cpng sy co lifln quan tdi ea nhan cd chiic vy, quyfln hgn.
Can quy dinh c a chfl dfl kiflm soat tdi san, thu nhap toan xa hfli thdng qua cac cong cy qudn ly; quy dinh vfl ttach nhiflm cua c a quan qudn ly, chu quan ttong viflc phoi hpp vdi eae ea quan tifln hdnh td tung ap dyng cac bifln phdp ngan chan dfli tupng tau tan tai sdn.
Nang cao nang lyc nghiep vu va bdn
— ^ Tap chi S6 0^{lhang01/2019)\ KIEM SAT I 1 9
Mmt^ %am - MMa %uan 2019
ITnh chinh tri cho cdc can bp, Dieu tta vifln, Kiflm sat vifln, Thdm phan, Chdp hdnh vifln thi hanh dn, khdng dao dpng hoac cd biflu hifln, hanh vi tiflu eye frong khi thi hanh cdng vy nhat la ttong hogt ddng kfl bifln tai sdn vd chung minh, lam ro cu thfl hoa phdn ttaeh nhiflra ddn sy cua bi can, bi cao, ducmg sy.
Tang cucmg phfli hop vdi cdc ca quan chirc nang dfl khdc phyc nhihig bdt cap ttong boat ddng gidra dinh tu phap theo vy viflc phyc vu cdng tac phdng, chflng tham nhung, giup xac dinh ro hon va nhanh hon' nhiing tai san bi thiflt hgi, tdi sdn bi chiflm doat frong eae vy an tham nhiing, kinh te.
Chil dpng frong cflng tac thu thdp, tiflp nhdn xu ly tfl giac, tin bao vfl tpi phgm;
dong thoi dfl ra yflu cdu xae minh ngufln tai sdn lien quan dfln tpi pham tham nhiing ngay tu khau giai quyet td giac, tm bdo vfl tpi phgm. Duy tri dfl ra yflu cdu diflu fra, theo sdt qua trinh giai quyflt vy dn ciia Ca quan diflu tra. Yflu cdu Co quan diflu fra ap dyng mpi bifln phap ludt dinh dfl nhanh chong phat hifln, diflu fra, ldm ro tai san tham nhung dfl sdm cd cdc bien phap nhu thu giii, kfl bifln, phong toa... ttanh viflc tdu tan ciing nhu mdt mdt, hu hong tdi sdn, nham dam bdo cho viee thu hdi tdi san tham nhiing dat hiflu qua cao nhdt.
Cdc ca quan tifln hdnh tfl tung cdn co cdc bifln phap thyc hifln tflt cdng tac thdng kfl tfli pham tham nhiing, chiie vy mflt each dflc lap, khflng thdng kfl chung vdi so lieu edc vu an kinh tfl, dfl tdch bach giiia tai san tham nhung trong cac vy an thara nhiing, chiic vy vdi tai sdn tham nhiing trong cac vu an kinh tfl; trong dfl tiflu chi thflng kfl vfl sd lieu phdt hifln, xac dinh vd thu hdi tdi san can dupe xac dinh
la tieu chi bat bupc.
Ca quan diflu tta, Vifln kiflra sat, Toa an, ca quan Thi hanh an cac cap va td chirc giam dinh cua cae Bp, ngdnh Trung uong cdn thuomg xuyfln to chuc tdng kflt nit kinh nghiem dfl xac dinh nguyfln nhan tu do khac phyc nhiing yflu kflm, tdn tai va tifln hanh td chuc tap huan nghiep vy dfl ndng cao trinh dp chuyfln mdn cho cdn bp.
Hai la, mpt so kien nghi.
Nghifln ciiu, bfl sung thflra cdc bien phdp thu hfli tai sdn bao dara tinh khdn cdp, kip thdi va quy dinh cy thfl, chi tiflt vfl thil tyc kfl bifln, phong toa tdi khoan ttong Bd luat Td tyng hinh sy, nhu quy dinh vfl can cii, thdm quyfln, trinh ty, thu tyc, thdi hgn, frach nhiflm cua eae ehii thfl lien quan dfln viflc kfl bifln, phong tda tai khodn va thu hdi tai sdn.
Tang cuong nang lye, tiach nhiflm cua cde ca quan chuyfln trach ddu ttanh phong, chong tdi pham tham nhiing, kinh te, bao dam tinh rainh bgch, hiflu lyc, hiflu qua ttong thyc thi chuc nang, nhiflm vu.
Viee bfli thuong, khac phuc hdu qua ciia cdc bi can, bi cao frong cac vy an tham nhiing, kmh te can dupe quy dinh la can eii dfl xem xflt ap dyng, thay ddi bien phap ngan chgn vd la can cii gidm an dae biet cho cac bi cao,' nham khuyfln khich, thiic day y thiie ty nguyfln bfli thucmg, khdc phyc hau qua ciia bi can, bi cdo eung nhu nguoi than cua bi cdo dfl thu hfli tai sdn cho Nha nude.
Bdo dam nhiing diflu kifln vdt chdt cdn thiflt nhu kinh phi, phuang tifln, cai tien chfl dfl tifln luong, chinh saeh ddi ngp cho cac ca quan tu phap, tao diflu kifln thudn lpi cho ddu tianh phdng, chdng tfli phgm vfl thara nhiing dgt hieu qua.O
Tap chi
2 0 I KIEM SAT^ /So 02 (thang 01^019)
