TAP CHt KHOA HQC PHAPLfsd 2/2015
THU HOI TAI SAN THAM NHUNG THEO CONG \S(3C CUALIEN HOOP QUOC VE
C H O N GTHAM NHUNG:
MOT SO VAN DE DAT RA D 6 I VOtt VIET NAM
N G U Y E N T H A N H i t T P H ^ M H 6 HirONG**
H O A N G N G Q C BICH •*
Tdmtk
Thu hoi tdi sdn tiiam rihimgcimgvdiphdng n^m tham nhiing liing vai tro quan trgr^ tmng chkn lugef^dng,chon^
nhiing todn dien cua bat ky quoc gwi ndo. Bay cQng Id mgt trong nhiing not dung chinh cua Cdng udc Liin hgp qudc vi Chong tham nhiing (UNCAC). Vi vgy, bdi viit si khm qudt ve cdc yeu cdu chinh cm UNCACve thu hdi ldi sdn tham nhiing;
ddnh gid chung ve cdc guy ^nh phap ludt vd thuc lim Viet Nam ve dm hoi tdi sdn tham nhiing; tir dd, dua ra nhimg di xudt, kien nglii nham hodn thien vd thuc thi hiiu qud chi ^nh thu hoi tdi sdn tham nhung a Viit Nam theo yeu cm cua UNCAC.
Asset recovery together with preventive measures play an important role in a comprehensive strategy of preventing and combatnng corruption in any country in the world This is one ofthe main contents ofthe United Nations Conven- tion against Corruption (UNCAC). Therefore, the article will introduce main requirements ofthe UNCAC on asset recovery; evaluate Vietnamese law and practice on asset recovery: and, on that basis, make proposals to improve and well enforce relevant law and regulation in Vietnam according to the UNCAC requirements.
T
hu hdi tai san ttiam nhung la rapt qud binh td ttuy tim, fliu gjii, tieh thu, qudn ly va hoan tra tai san tham nhiing. Qua trinh nay thudng bao gdra nam cdng doan chu yen: (i) fliu tti^ tiidng tin tmh bdo tdi chinh, ehiing ed vd phdt hien tai san, (ii) bao ve tai san; (iii) te tyng tgi tda dn CO thdm quyen nhdm: ket tpi (neu ed the), tich thu, phgt tidn, ddi bdi thudng thiet hgi vd/hoac bdi hoan; (iv) thye thi cac phan quyet/quyet dinh; va (v) trd lgi tdi san. Qua trinh nay dien ra khdng ehi d ttDug nude ma cdn ed thd d nude ngodi.'Thu hdi tai san tham nhiing khdng nhung khac phyc dugc hdu iqua nguy hiem eho xa hdi eiia hanh vi tiiam nhung, ttd lai ngudn luc cho dat nude md cdn cd y nglna canh bdo, ngan chgn nhung ddi tugng cd y dinh tiiam nhiing, danh vdo mye dieh kmh t l eua tdi pham tiiam nhung. V I vdy, viee tiiu hdi tai san tham nhung cd y nghia rat \im, dgc biet vdi eae nude dang phdt ttien nhu ^^et Nam. 6 cdp dp qudc gia, chu
' TS Luat hoc, Vu Phap luat quoc xi. Bo Tu phap.
" ThS, Vu Phap luat qufic t6. Bo Tu phap.
*" Cii nhan luat hgc,Vu Phap luat qu6c tS, Bo Tir phap.
Bai viet nay dugc phat triin dua tren bai trinh bay cua tac gia Nguyen Thanh Tii t?i D6i tiioai vh Phong ch6ng tham nhung ISn Ihii 13 do Thanh tra Chinh phii va Bo Tu phap ph6i hop vcti Dai sii quan Vuong qu6c Anh tai Viet Nam t5 chirc t^i Ha N^i, ngay 27/11/2014.
' J. Brun et al.. Asset Recovery Handbook: A Guide for Practitioners. Stolen Asset Recovery Initiative (WB UNO- DC), 2011, p. 6.
tiirong, dudng ldi cua Dang, Nhd nu(5fc vl phdng chdng fliam nhiing ndi chung va fliu hii tdi san fliam nhung ndi ridng da dupe till hipn va cy ttil hda tai nhieu van ban quy phgm phdp ludt, ttxmg dd cd Hien phdp nam 2013.^ O cap dp quIc tl, Viet Nam da ky kit, gia nhdp nhiiu dieu udc qudc te hen quan den phdng ching tham nhiing lam CO sd cho hpp tac thu hdi tai san tham nhiing ttrong bii canh to^ cdu hda, dac bidt Id Cdng ude cua Lien hop quoc vl Chdng tiiam nhung (UNCAC).3 UNCAC khdng dinh vipc tiiu hoi mgi tdi sdn, phuong tien, cdng cu cd dupe hoac Hen quan den tdi phara ttiam nhiing la myc dich CO ban eua Cdng udc va mdi qudc gia thdnh vien cd trach nhiem eung cap cho qudc gja thanh vien Idiac cac bidn phap hgp tde vd trg gjiip rOng rdi nhdt nham thyc hidn viec thu hdi tdi san fliam nhung.'' Tren co sd do, UNCAC cd mpt chuong rieng (Chuang V) quy dinh cdc bien phdp toan didn nhdm tang cudng hieu qua eiia vipe thu h6i tai san tham nhiing. Cdn luu y rang che dinh ttiu hdi tai san tham nhiing la mdt ehu de quan ttpng cua UNCAC vd se dugc dua vdo ddnh gia tai Chu ttinh tiid 2 eua Co ehe danh gid ttiyc flii
= Khoan 2 Bidu 8 Hien phip nam 2013 khdng djnh quyit tam "Men quyet dau tranh chdng tham nhiing".
' UNCAC chinh thiic c6 hi?u l^c d i i vai Vi?t Nam til ngay 18/9/2009.
"Dieu 51 UNCAC.
L U ^ T Q U O C T E
UNCAC cua cac qude gja thaifli vien, trong do CO Vidt Nam, dy kiln bdt ddu vao nam 2016.
Do do, myc dieh eua bdi viit ndy la nhdm; (i) khdi ^ t v l ede ydu edu chinh cua UNCAC v l fliu hdi tai san tham nhiing; (ii) ddnh gia chung vd cae quy dinh phap ludt vd thyc tidn Vipt Nam vd thu hoi tai sdn fliam nhiing; va (iii) dua ra nhung dd xudt, kiln nghi nlidm hodn fliidn vd tiiyc thi hidu qua ehl dinh thu hdi tai san tham nhiing theo ydu cdu eua UNCAC.
1. Yeu cdu cua UNCAC v l thu bhi tdi san tham nhung
Che dinh thu hdi tai sdn tham nhiing duge quy diiih tgi Chuang V cua UNCAC tii Dilu 51 din Dieu 59*. Tuy nhidn, viec thye hien fliu hdi tai sdn ttieo Chuong V nay gan kit chat che vdi eac quy dinh cd Uen quan tgi cdc chuong khde cua Cdng udc, dac biet la nhiing quy dinh v l cdc tdi phgm tiiam nhung hay hen (juan din tham nhiing tai Chuang HI (Hinh su hda vd thirc tiii phap ludt) va cac bien phdp hpp tae qudc t l frong ehdng tiiam nhiing tai Chuong IV (Hgp tdc qudc td).
Thu hdi lgi tai sdn tham nhiing Id mpt qud tiinh phuc tgp va lau dai. Do dd, UNCAC tf^ trung vao 3 ndi dung chinh: (i) phdng ngua va phat hien vide chuyen tai san ed dugc do tiiam nhiing
^ i e u 52); (ii) thu hdi tai san tham nhung tryc tiep (Dieu 53); vd (iii) tiiu hdi tai san tham nhiing gidn tiep thdng qua hgp tde qudc t l (cdc Dilu 54 va 55). Ben egnh dd, mpt logt eac hinh thuc hgp tae qudc te dugc quy dinh dd hd frg cho viec thu hdi lgi tdi sdn dugc quy dinh cy the tgi Chuong IV v l hpp tac qudc te ^ i e u 43 den Didu 50) Udn quan din tuong frg tu p h ^ ; din dp, chuyen giao vy an hinh sy; dieu tra chung, chuyen giao ngudi dang chdp hdnh hmh phgt tti...
Thit nhdt, vi phdng ngita vd phdt hiin viic chuyin tdi sdn cd dugc do tham nhung, Dilu 52 UNCAC dat ra nhidu vdn dd md cac nude tiianh vidn cdn cd co che de dam bdo thyc thi, bao gdm:
^ Dilu 51: Nhimg quy dinh chung, Di6u 52: Phdng ngira vk phit hi?n v i ^ chuyeti tai siin do tham nhiing ma c6; Di^u 53: Cac bi?n phap thu hoi tai san tham nhung tr^c nip, Difiu 54: Cac co che thu hoi tai san fliam nhiing thong qua hop tic quoc te trong viSc tjch fliu; Dieu 55: Hop tic qu6c tl vi myc dich tjch thu tai san fliam nhung; Dilu 56' Hop tac dgc bi^t;
Dilu 57: Tra lai va dinh doat tai san, Dilu 58: Don vj tinh bao tai chinh; Dilu 59: Thoa fliuan va dan xep song phuong va da phuang vl diu hii til san fliam nhung.
(i) yen cau xdc minh danh tinh khdch hang; (u) xae dinh chu sd hiru hudng lgi tu cac tdi khoan cd gid tii eao; (ui) tang cudng giam sdt ddi vdi cae tdi khodn dugc nam giii bdi nhung ddi tugng cd hen quan den thyc hidn cae chuc nang cdng;
(iv) yeu cdu v l giam sdt tang cudng ddi vdi cd td chdc tai ehmh trong nude; (v) ydu cdu v l luu giir hd so; (vi) ngdn ehan viec tiianh lap vd fliidt lap mdi quan hp trao ddi thdng tin vdi cdc ngan hang vd bpc; vd (viii) he flidng cdng khai tdi chinh ddi vdi cdc edng chuc.
Thii hai, ve thu hdi tdi sdn tham nhung trytc tiip, Dilu 53 UNCAC cpiy dinh 3 phuang tiiue thu hdi tryc tiep: (i) qudc gia tiianh vien khac khdi kien vy dn dan su tai tda an cua nude sd tai de xac diifli quyen hay quyin sd hiiu ddi vdi tai sdn cd duge qua viee tiiuc hien tpi phgm tiiam nhung; (U) tda dn cua nude sd tgi yeu cdu ngudi thyc hien tdi phgm dugc quy dinh tsang UNCAC phai bdi tiiudng, den bu eho qudc gia thanh vien khde da ehiu fltidt hgi td tpi phgm do; vd (in) tda an hay cdc co quan cd thdm (juyen eua nude sd tgi, khi ra quyet dinh tich thu tai san, cdng nhan yeu cau cua qudc gia flidnh vien v l quyin sd hiiu hgp phdp ciia qudc gia dd ddi vdi tai san ed dugc do phgm tdi flieo quy dinh ciia Cdng udc.
Thit ba, ve thu hdi tdi sdn tham nhiing gidn tiip, eac Didu 54 vd 55 UNCAC quy dinh 4 phuong thdc thu hdi gian tiep, gdm: (i) eo quan cd thdm quyen cdng nhan hieu lye thi hanh ddi vdi lenh tich tiiu do tda dn ciia qudc gia tiianh vidn khac dua ra; (ii) co quan cd tham quyen ra lpnh tich thu tai sdn cd ngudn gdc nude ngoai theo phan quyet ddi vdi tdi nia tien hogc cdc tdi phgm khde tiiudc tiiam quyen xet xu cua co quan nay; (iii) ca quan cd thdra quyen phong tda hogc tam giu tdi sdn dya tt^ mpt lenh phong tda hodc tgra giii dupe ban hanh bdi co quan cd thdm quyin cua qudc gia thanh vien; va (iv) co quan cd tham quyen phong tda hogc tgm giii tdi san khi ed yeu cdu.
2. T^ng quan phap luat Viet Nam ve thu h6i tai san tham nhung
Phap lugt v l tiiu hdi tai san tham nhiing d \^pt Nam hien nay can dugc xem xet dudi hai gde do: phap luat ngi dung va phdp ludt td tyng.
Viphdp ludt ndi dung, Bd ludt HiiJi sy ndm
56 TAP CHtKHOA HQC PHAP Lf SO 2/2015 1999 (sda ddi, bd sung nam 2009) quy dinh cdc
hanh vi la tdi pham fliam nhiing dd tu dd dp dung nhirng bidn phdp fliu hdi tdi sdn phu hgp, bao gdra cdc hmh phgt bd sung vd cdc bidn p h ^ tu phap ^ dung vdi tpi phgm fliam nhiing. Cu the:
phgt tien (hinh phgt bd sung ddi vdi tpi phgm tham nhiing), tich thu tai san (hinh phat bd sung dp dyng vin 2/7 tgi pham tham nhiing Id tgi tham d tdi san vd tdi nhan hdi Id, dp dung vdi tdi phgm phai sinh la tdi nia tien); cdc bipn phap ttr phap
~ bien phap cudng ehe khdng phai hinh phgt - nhu: tieh tiiu vdt, tien tryc tiep Udn quan ddn tgi phgm dd sung quy nhd nude (nhung ddi vdi vat, tien hi chiem dogt su dung trai phep thi trd lgi cho ehu sd hiru), bidn phdp trd lai tdi sdn, sua chira hodc bii fliudng thidt hgi^ Bd lugt Ddn sy nam 2005 xae dinh quyen eiia chu sd hiiu trong vide ddi lai tdi sdn bi chidm doat bdt hgp phdp, ddi bdi thudng thiet hgi, tao dieu kien de hoan tra tai san tiiam rfliiing ve dung chu sd huu,^ va dac biet ed mdt Chuang rieng ve ngMa vy hoan tii do chiem hiru, sd dyng tai sdn, dugc lgi ve tdi san khdng ed can cu phap luat.'
Ve trinh tu thu tuc, tham qtryen va cdc budc ey the giai quyet cac yeu eau ve thu hdi tdi sdn thara nhiing, ke cd cdc bien phap bdo dam thu hdi tai san nhu tam giii dd vat, tdi Ueu khi khara xet, k6 bien tai san frong td tung hinh s y ' hogc eae bien phap khdn cap tgm thdi ttong td tting ddn sy '", CO che phdi hgp giira cdc co quan ed tham quyen (ca ttong nude va vdi nude ngodi) dugc quy dinh ttong Bp luat Td tt^g Wnh sy nam 2003 vd Bd ludt Td tyng (idn sy nam 2004 (sua ddi, bd sung nam 2011), Luat Tuong ttgf tu phap nam 2007.
Ngodi ra, he flidng p h ^ lugt Viet Nam hipn hdnh cdn cd cdc Lugt Udn quan, nhu: Ludt Phdng ehdng rira tiln nam 2012, Lugt Phdng chdng fliam nhung nam 2005 (sua ddi, bd sung nam 2007 va 2012), Luat Thanh tta nam 2010, Lugt Cdc td
* Cac Dilu 30, 40, 41 va 42 Bg lu^t Hinh su nam 1999 (sua dii, b6 sung nam 2009).
' Bo luat Dan s^ nam 2005 guy djnh vl bao v? quyin so huu, quyen d6i !ai tai san {Dilu 256), quyin yeu c^u b^i fliuimg thiet hai (Dilu 260), bii thudng thiet hai ngoai hop dong(Phanthirba - ChuongXXI).
' Cac Dilu tir 599 den 603 Bo luat Dan sir nam 2005.
' Cac Dieu 145 va 146 Bo luat T6 tung hinh sir nam 2003.
'" Chuong VIII Phan thii nhit Eg luat T6 tung dan su nam 2004 (siia d6i, bo sung nam 2011),
chuc tin dyng nam 2010... Cae Ludt ndy vua co nhiing quy djnh vd ndi dung, vua cd nhirng quy dinh hdn quan den thu tuc gdp phdn budc ddu thidt lap cae giai phap nhdm dam bdo hidu qud cho qua trinh thu hdi tai sdn trong tdng thS eac giai p h ^ phdng ngua, phdt hidn thu thap tiidng tin, theo doi xu ly cdc ddi tugng tham nhung.
Ludt Can bd, cdng chdc nam 2008, Luat Viea chuc nam 2010 quy dinh vd nghia vu mmh bgch tai san vd phdng, ehdng tham nhiing vdi nhdm ddi tugng de phat sinh hanh vi tham nhiing.
Tuy nhien, he tiidng phap luat hien hanh nhin chung cdn mang tinh nguydn tac, thieu cae quy dinh ehi tiet ve thdm qayen, trinh tu, thu tyc tich thu tai san tham nhiing. \^ee thu hdi tai san tham nhiing chu ydu tiidng qua kSt ^ hinh sy trong khi chua ed quy dinh ro rang ve vide thu hdi tai sdn khdng (qua ket dn hinh sy. Viec thu hdi tai san tiieo thu tue hanh chinh (3a cd quy dinh tiimg Lugt Thanh tra" nam 2010 nhung van chua ed quy dinh cu the vd ttinh tu thu ttic ttiu hdi, cdc hau qua phap ly phat sinh va quan he h(?p tac vdi cdc co quan Uen quan trong qua trinh td tung. Cae quy dinh ve thu hdi tai san tham nhiing thdng ^la t&
tung dan sy chi radi la cdc quy dinh chung ve bao vp quyen sd huu va bdi ttiudng thipt hgi, ttic cbd la cdc nguyen tac chung ciia phap luat dan sy vd td tting dan sy. Trong khi dd, Ludt Tuong ttg tu p h ^ ndm 2007 chua cd qay dinh cy the ve chuyen gjao, tiiu hdi tdi sdn do phgm tdi md cd hay chu dpng chia se flidng tin vdi co quan cd thdm quyen nude ngodi Udn quan din fliu hdi tdi san fliam nhiing.
Phdp lugt ciing ehua (quy dinh cy the vd co quan chi^en trdch quan ly tdi sdn sau Idii ke bien, fliu gjii. Phap ludt td tyng eung chua cd qay dmh ve cdng nhgn ban an hinh sy ciia ^ a an nude ngoai, edng nhan bdn an quyit dinh tiiu hdi tai sdn khdng qua kit an ciia tda an nude ngoai, (h^c thi eac lenh ke bidn ciia ^ an nude ngodi.
Vi ca quan dau mdi vd cdc ca qutm cd tiin quan den thu hdi tdi sdn tham nhdng, theo Quyet dinh 445/QD-TTgngayq7/4/20I0cua Thii ttrdng Chinh phu phd duyet K I hogch thuc hi&i Cdng udc cua Lien hgp qudc v l Ching fliam nhung va Quyit dinh sd 31/2012/(^-TTg ngdy 26/7/2012 ciia Thu ttjdng Chinh phu ban hanh Quy che phoi
" Cac Dieu 48 va 55 LuSt Thanh tra nam 2010
L I J ^ T Q U 6 C T E 57 h(?p thuc hien Cdng udc ndy, co quan ddu radi vd
thu hdi tdi san tham nhiing la Bd Tu p h ^ ; eac co quan Uai quan true tiip gdm: Bg Cdng an (co quan dieu tra, ddu moi v l ddn dp, chuyen giao ngirdi dang ehdp hanh an phat tti), Yien Kidm sat nhan dan tdi cao (co quan ttuy td, ddu mdi thuc hidn tucmg trg tu p h ^ ve hinh su), Tda an nhdn dan tei cao (co quan qudn ly he thdng tda an xet xd cac vu vide dan sy, hinh sy), Ng§n hang nha nude (co quan qudn ly he thdng cdc to chiie tin dung, co quan tinh bdo tai ehmh), Thanh tra Chinh phu (cd chiic nang flianh tra, phdt hien vi phgm p h ^ luat, ddng thdi la co quan ddu mdi qudc gja ve phdng chdng tham nhiing). B a i egnh do, vide thye hidn cdng tac thu hdi tdi sdn tham nhung cd tiid Uen quan din cac Bp, nganh khde ttirc tidp (quan Iy eae can bd cdng chiie hoae tiiam gja vdo qud frinh cung c ^ thdng tiu'^
Nhu ^ trinh bdy, UNCAC ed mdt chuong rieng quy dinh ve thu hdi tdi sdn (Chuong V). Tuy nhien, khi gia nhgp UNCAC, Viet Nam da dua ra tuyen bd khdng dp dung tryc tiep eae quy dinh ciia Cdng udc nay. Ngodi ra, hien nay 42 didu udc qudc te ve tuong trg tu p h ^ dan su, hinh sy, ddn do, chuyen giao ngirdi dang c h ^ hanh hinh phgt tu va 18 didu ude qude t l da phuong ve phdng chdng tei phgm ma Viet Nam Id thdnh virai ciing cd nhirng quy dinh mang tinh nguyen tac Udn quan ddn qua trinh thu hdi, chuydn giao vat, tien, thu hdi tdi san do pham tdi md cd." Ben carfli dd, trong qud ttinh dam phan Hipp dinh ddi tac xuydn Thai Bmh Duong (TPP) giiia Viet Nam va 11 nude khae, cdc tidu chuan, yeu cdu ciia UNCAC ciing dupe xem xet d6 dam phan trong Chuang Minh bach hda va Chdng tiiam nhung cua Hipp dinh ndy. ddn day nhdt, Tuyen bd eua cae nhd lanh dgo APEC vdo fliang ll/2014cung tdi khdng dinh cam kit eiia eae thaifli vien APEC, ttx>ng do cd Viet Nam, ve chdng tiiam nhiing vd thu hdi tai sdn tham nhiing." Theo dd, cac bien p h ^ thu hdi tai sdn cdn phai dupe chu trpng va
'^ Vi dy: Bo Giao thong v ^ tai co thi cung cap thong tin vl cac tai sin la phuong ti?n v|n chuyin co gii tri lon phil dang ky nhu tau bay, tiu bien.
" Bao cao boat dOng tuong trgtuphapnam 2014 (s6 413 /BC-CP)ngay 17/I0/2014cua Chinh phii.
'* 2014 APEC Leadas' DeclaiaSon "BegingAgaidafor an Integrated. Innovative and Interconnected Asia-Pac^", 11/2014
duge tiep can, quy dinh ttx)ng phap luat qude gia theo hudng mdm deo ban, phu hgp vai quy dinh ciia cac didu uac qudc te, cdc khuyen nghi ciia Lye lugng ddc nhiem tdi chinh (FATF) vd cdc sang kien vd chdng tham nhiing trong khudn khd APEC.
Nhu vgy, de thuc thi cae cam kit qude t l ciia
\^dt Nam ve thu hdi tdi san tham nhiing, viec tidp ttJc hoan fliien he ttidng p h ^ ludt qudc gja Uen quan theo eae ehuan mue qudc t l phu hpp vdi bdi cdnh W t Nam, ey the la yeu edu cua UNCAC, eac dieu udc tjudc td cd hen quan, cdc Idiuydn nghi ciia Luc linjng ddc nhipm tdi ehinh (FATF)... cd y ngMa dac bipt quan frpng.
3. Thiic trang thu hhi tai san tham nhung d Mft Nam
Theo sd Ueu ciia Vien Kiem sat nhan dan tdi eao, tti ngay 01/10/2010 din ngay 30/4/2013, teng gia tri tdi sdn tham nhiing vd thidt hgi do tham nhiing gay ra duge phat hien va xac dinh khodng tren 17.000 ty ddng; tdng gid tri tdi san fliu hdi dupe khoang gan 5.000 ty ddng (chidm khoang 29,4 % ) . " Theo Bao cdo ve edng tae phdng, ehdng tham nhiing nam 2014 cua Chinh phii, qua thanh tra, cae CO quan ed tham quyen da phdt hien 54 vu tham nhung vdi sd tien 68,5 ^ ddng, tiiu hdi 46,9 ty ddng (dat 68,5 %, tang 18,3
% so vdi nam 2013); lyc lupng canh sat dieu tra eac cdp da thu ly 415 vy dn v l fliam nhung vdi sd tiln thidt hgi tren 6740 ty ddng, da thu hdi nop ngan sach nhd nude trdn 1500 ty ddng (dat 22,3
% tdng 14,1 % so vdi nam 2013).'^
Co quan tinh bao ve tai chinh ciia Viet Nam (Cue Phdng chdng rua tien, Ngan hang nha nude) cung khdng dinh nhirng thdng tin vd gjao dieh dang ngd vd nhung flidng tin ve tinh bdo tdi chinh khde da dupe co quan nay gui den nhtmg CO quan cd thdm quyen. Tuy nhidn, hidn van chua CW mdt vu viec nao ve rua tidn hay tham nhiing dugc xu ly dya frdn co sd nhung thdng tin nay. Cung ehua cd thdng tin ve cdc vy viec Viet Nam chu dpng cung cdp thdng tin tinh bdo tdi '* Tham luan "Mpt so van de ve thu h6i tai sin tham nhiing trong cic vu an tham nhiing" tai H^i thio tmdc Doi thoai Phong, chong tham nhiing ian thii 13 duoc to chuc tai Ha Ngi vio ngay 28/10/2014.
'* Bao cao ve Cong lie phong, ching fliam nhiing nam 2014 (s6 382/BC-CP) ngay 9/10/2014 cua Chinh phii.
58 TAP CHtKHOA HOC PHAPLfSO 2/2015 chinh cho cdc co quan cd tham quyen cua naisc
ngoai vd ngugc lai.
Nhu vdy, tiiuc tiln eho thdy cdng tac thu hoi tdi sdn fliam nhiing tiidi gian qua da cd nhirng chuyen bien tich cue, tang vd sd lugng tdi san thu hdi dupe. Tuy nhien, ifliieu vy vipc khdng thd thu hdi tai san do khdng phat hien, tmy tim dugc tdi san da dugc cae ddi tupng pham tpi chuyen hda tmh vi dudi nhidu cdch thdc khac nhau," trong dd cd vide chuyen ra nude ngodi. Qud trinh phat hien, didu tra, xu ly mpt vy vipc tham nhung d V\et Nam dioi ra tuong ddi dai, bi eat khiic qua rfliieu CO iquan xu Iy khde nhau frong khi dd eae CO quan cd flidm quyen thudng chua kip thdi dp dung cdc bien phap nghiep vu (ke bien tdi sdn ngudi phara tdi), ddn den tinh ttang ngudi pham tpi tdu tan het tai san. C^ia trinh xet xir tiiudng chu trpng nhieu phdn trdch nhiem hinh su eua bi cao ma chua quan tdm dung muc ddn phdn traeh nhiem ddn sy va viee xu ly tang, tai vat. Ddi ttrgng phdi thi hdnh dn trong cdc vu dn tham nhiing ehu ydu phdi chap hanh hinh phat td, trong khi phdn traeh nhiem ddn su cd the cd gia tri ldn nhung khdng cd tai san, khdng ed dieu kien flii hanh.
Ciing edn luu y rang hien tai v ^ ehua cd sd Ueu flidng ke chinh thue ve cac vu viee yen cdu thu hdi tai san thara nhiing cd yeu td nude ngoai ndi chung va theo UNCAC ndi rieng eiing nhu chua cd sd Ueu thdng ke ey the vd tdi san tham nhiing cua nude ngoai dugc tdu tan tgi Met Nam.
4. Bdnh gia so bd
Hien nay cdn tdn tgi nhiiu khd khan, thach thiic trong cdng tdc thu hdi tdi sdn tham nhung d Viet Nam ndi chung vd theo ydu cdu eiia UNCAC ndi rieng. Cy till:
Thu nhdt, vi mat thi chi, nhu da trinh bay d tt^ eae quy dinh phap lugt chu ydu mdi d dang nguyen tac, edn nhidu khoang ttdng nen ehua till ap dung hieu qua, khd cd till dap ung eae ydu cdu eua UNCAC tten fliyc tl.
Thir hai, vi phdt hiin, chung minh, truy dm, thu ^it, qudn ly tdi sdn do phgm tdi tham nhung md cd, day Id edng viec khd khdn nhdt, xudt phdt tir van hda sii dyng tiln mat, vai trd cua he flidng ngdn hang trong kilm fra ddng tiln chua fliyc su
" Chuyin quyin so hifu cho nguoi than; fliong qua hoat dong rua tiln, mua sim cic tii san, phuong ti^n co gii tri...
tdt, muc do mmh bgch tdi san ehua eao vd tinh trang chua phdt tiien cua he tiidng dang ky tai sda Chiifli sdch phap lugt ttong nhirng nam qua eung chua thyc su dam bao sy dn dinh can thidt (idn ddn nhieu tdi san ed the khdng chiing minh dirpc ngudn gdc. Mdc dp dyng ede bien p h ^ dam bao thu hdi tai sdn trong td tt^g hiiJi sy chua dugc co quan dieu tra fliyc hien kip flidi dan din tinh trgng ngudi phgm tdi tdu tan tai san. Hidn nay, chua co eo quan ehuyen trdch thyc hien nhiem vu quan ly tdi san tham nhung thu giir dupe, trong khi tdi san kd bien thudng dugc gjao cho chu tai san hoac ngudi than tiiich bdo quan.'^
Thii ba, vi xu ly tdi phgm tham nhilng, thyc td cho tiiay rapt sd vu vide khdng thd xu Iy Id tpi phgra thara nhiing ma chi cd flid xd Iy tpi ed y lam trai quy dinh cua Nha nude vd qudn Iy kinh td gdy hau qua nghiem frpng hoae tdi phara khac.
Do dd vide thu hdi tai san thara nhiing khdng tiie thye hien dugc. Cdc co quan tidn hdnh to tung ciing chu yeu quan tam xu ly tdi phgm gdc Id tdi pham tham nhdng ma chua (juan tdm nbilu din tdi pham phai smh nhu nia tiln; hay t|^ trung tiling phgt ttirc tiep ngudi bi kit an ma chua luu y nhieu vao vide ddnh vdo lpi ieh kinh tl eua ngudi pham tpi tham nhung (vd nhirng ngudi lien quan).
Thit tu, hogt donghgp tdc giira cdc ca quan cd thdm quyen de thu hdi tdi sdn tham nhilng, khac vdi Bp Tu phdp nhiiu nude thyc hien qudn ly nhd nude ve co eau td chiic vd hgu can cho Tda an, qudn ly trai giam, nha tii, cdng te vd cd dnh hudng Idn den hogt ddng ciia he thdng canh sat, Bp Tu phdp Met Nam chi chu yiu tiiuc hipn nhipm vy xay dyng the chd, bo frg ttr p h ^ vd ddu radi frong tuong trp tu phap ve dan su. Viec phoi kdt hgp giua cdc co quan Udn quan ttong fliu hdi tdi sdn tiiam nhiiug chua dugc phdt huy tet. Do dd, de thyc hidn nhiem vy ddu moi ve thu hdi tdi san tham nhdng, tiiuc tidn ddi hdi edn phai ed mdt co chd dot phd va tinh tiidn chu ddng phdi ket hgp tti cdc co quan Udn quan.
'*E)ilul46Bphi|tT6tunghinhsirnam2003. Mgcdudaco quy dinh tai Dilu 310 Bo luat Hioh su nam 1999 ve toi vi phgm vi§c niem phong ke biai tai san dl xii ly hinh svr vdi ngu6i dui?c giao quin IJ'tii san hi m&n phong ke liiSn nhung ihuc tl cung khSng bio dim duoc tai sin se doQc bio toan, khong hi lau tin neu tii sin l^i duoc gjao cho chu sd hiiu hoac ngucn than fliich quin 1^.
L U ^ T Q U O C T E
Nhung khd khan ndu tren xudt phdt tu cdc nguydn nhdn sau ddy:
Thir nhdt, vd mat nhan thiic, each tiip can toan didn vdi vdn d l thu hdi tdi san tham nhung ndi rieng va thu hdi tai san do phgm tdi md cd ndi chung, nhdt la ttx>ng bdi canh tdi pl^m ngdy cang tinh vi, didn ra d quy md xuyen qudc gia chua dugc nhgn thue ddy du vd phd biin rdng rai. Vi vay, vide tiiu hdi tdi san tiiudng ehi duge coi nhu phdn "di kem" de gjdi (quyit hdu qua, la khdu cudi cung cua qua ttinh ddu tranh phdng chdng tdi phgm, kit dn ngudi pham tpi. Nhieu CO quan cd thdm quyen, nhieu can bp tryc tiep thyc hipn cdng tdc phdng, chdng tham nhiing chua nhgn thiie ro dugc qua ttirdi thu hdi tdi sdn fliam nhiing phai didn ra song song, tham chi tiln hanh ttude dd ldn ra ddu vet tdi pham, ngan ehgn va giai quyet ttiet de hdu qud cua tgi pham tham nhung ndi ridng va tpi phgm kinh t l ndi chung.
Cdc quy dinh vd thu hdi tai san tham nhung theo phuang tiiuc khdng kit dn hinh sy hay thdng (qua khdi kien ijdn su ehua dugc quan tam nghidn ciru de bd sung vdo he thdng phap luat. NghTa vy chiing minh ciia nhiing ngudi sd hiiu tdi sdn bdt minh cung chua dugc de cao. Mee qudn ly khdi tai san thu giii dugc ciing chua duac quan tam ddy du din den su hao mdn, flidt thodt ngay cd khi tdi sdn da dupe tim thay.
Cd the thdy, tjud trinh thay ddi nhan thiic vd cdch tiep can ttDan (iien ve thu hdi tdi sdn tham nhung theo xu hudng chung cua tiie gidi can phai cd flidi gian vd ddi hdi phdi cd quyit tam cao.
Thit hai, p h ^ lugt ehua kip thay ddi, hoan thien de dap iing cdc yeu cau mdi. Tgi phgm tham nhung Id loai tpi pham md ngudi phgra tpi la nhirng ngudi cd hgc thdc, cd hieu biit v l nhung ke hd cua he tiidng p h ^ luat, fliam ehi cd thi can tiiiep de ed tinh tao nen nhirng ke hd do. Sy tdn man, tning % va ehua ddy du ciia he flidng phdp ludt dang gay vudng mde eho viec fliu hdi tai sdn tham nhiing.
Thieba, v l td chdc fliuc hien, con ngudi, co sd vdt ehdt diu ehua dap iing yeu eau cua cdng tdc thu hdi tdi san fliam nhiing. Thu hdi tai san tiiam nhiing la Ididu phiie t£^) nhdt cua qua ttinh ddu tranh phdng ehdng tdi pham tham nhiing nhung Viet Nam chua ddo tao dugc nhimg chuyen gja
cd kiln thue chuyen mdn sau ve tinh bdo tdi chinh, giam djnh tdi chinh, dieu tra ddi vai tdi pham tham rfliiing. Bd Tu phap dupe giao la co quan ddu mdi vd thu hdi tai san tham nhiing de thyc hien UNCAC nhung hipn nay ciing chua xdy dyng duge dpi ngu ehuyen gia sdu ciia minh d l gidi quydt van de nay.
Thii tu, van de hpp tac qudc te hen (quan ^ n thu hdi tdi sdn tham nhiing chua duge phat huy.
5. M$t so giai phap
Tu nhiing phdn tich tten, nhieu giai phdp da du(7e de xuat, bao gdm cdc nhdm giai phap chinh sau day:
Thit nhdt, can thay ddi vd ndng cao nhgn thue ve vai ttd vd su cdn tiiiet cua cdng tdc thu hdi tdi sdn tham nhiing. Phdi td chuc hieu qud vide nghien euu, phd bien, gido due, ddo tgo, ndng cao ndng luc vd cdng tac thu hdi tai san tham nhiing khdng ehi cho cac cdn bp tryc tiep thirc hien edng tae nay vd nhiing chu flid Udn quan (nhiing chu the tham gja vao qua trinh eung cap tiidng tin nhu ngdn hdng, ludt su, cdng chiing, co quan dang ky tai san...) ma toan the xa hdi d l thay ddi cdch tu duy vd tiep can ddi vdi cdng tdc thu hdi tai san tham nhiing ndi rieng vd ddu tranh phdng, chdng tham nhiing ndi chung. Cdc cdp, cdc ngdnh can ddng thugn va uu tien cho yeu eau can sdm hoan thien ca sd phdp ly ttong nude tgo dieu kidn thudn lpi eho viec thuc hien thu hdi tai san tham nhiing. Can phdi nhgn fliiic dugc rang cdng tde thu hdi tai san thara nhiing khdng chi dupe thyc hidn thdng qua ket an hinh su ma can phdi thdng qua cac kdnh khac, nhu kenh khdng ket an hinh su, kenh dan sy vd kenh hanh chinh vi van de quan trgng nhdt la phai danh vdo va lam tiiet tidu ddng eo, lgi ich kinh td cua ngudi phgm tdi tham nhung va nhirng ngudi hen quan.
Thir hai, hoan fluen phap luat, thiit che ve thu hdi tai sdn tham nhung; can bd sung cdc q i ^ dinh phdp lugt ey the ve ttinh ttr, thu tuc, each fliue hpp tdc giira cdc co quan trong nude vdi nhau vd vai cac ca quan cd thdm quyen eua nude ngodi, nhdt la v l fliu hdi tdi sdn khdng qua kit an; ehi diifli CO quan dku mdi qudn ly tai san dugc thu gju, tich thu; dong flidi cdn hoan tiiien phap ludt vd sd hiiu nham ngan chgn hieu qua viec hgp phdp hda (juydn sd hiiu ddi vin tdi sdn tham nhung qua
60 TAP CHt KHOA HQC PHAP Lf SO 2/2015 cdc gjao djch dan su." Thyc hien gjai phsip nay ed
tiiudn lgi rdt ldn do cae bp lugt quan trpng cd Uen quan nhu Bp luat Dan su, Bp luat EBnh sy, Bd ludt Td tung Dan sy, Bd luat Td tung Hinh su deu dang dupe sda ddi bd sung todn didn trang giai dogn 2014-2016 nham td chuc flii hdnh Hiln phdp nam 2013. Cdc luat cd hen cquan nhu Ludt Dang ky tdi san, Ludt Tuong ttg tu phf^) ((3a dugc tdng ket 6 nam thi hanh) cung dugc dl nghi xay dung hoae sua ddi bd sung trong giai doan 2016-2020.
Thit ba, v l td chdc thuc hidn, can tang cudng nhdn luc, vdt luc cho cdng tae phdng chdng tham nhiing ndi chung va thu hdi tdi sdn thara nhung ndi rieng, xdy dung co che phdi hgp hidu qua va fliuc ehdt hon.
Tom Im, tdi phgra tham rfliiing mang lgi eho ngudi pham tpi lpi ich vat chat rat ldn trong khi gay thiet hgi nghiem ttgng cho lgi ich qude gia vd xa hdi Thyc t l eiing cho thay tpi phgm tham nhung thirdng chuyen tdi sdn tti nhirng nude dang phat tridn sang eac (qude gia phat trien dudi nhieu hinh tiiuc. Vi vdy, ddi vifi nhiing qudc gia dang phat trien nhu Met Nam, vipc chu ttpng thu hdi tdi sdn tiiam nhung cd y nghia dac biet trong khde phuc hgu qua va ngan ngua logi hinh tpi phgm nay, Trong thdi gian qua, mac du Met Nam da cd nhieu nd lyc cdi thien ea he thdng phdp luat va vide fliyc thi phdp ludt ciing nhu \;f/ kit, gia nhdp cdc dieu udc (qude te (» Uen (quan, trong dd ed UNCAC, ket (qud thu dugc cdn nhieu hgn chd. De dam bdo cdng tae phdng, chdng tham nhiing ndi ehung vd thu hdi tdi sdn tham rfliiing ndi ridng khd thi va hieu qua han, theo kip tieu chuan qude te, ngodi vide tiep tye nd luc vd quydt tam nhidu hon niia theo cdc gidi p h ^ tdng the neu tten. Met Nam rat can su giup do, ddng hanh vd ehia se kmh nghiem cdng ddng qude tl, nhdt Id khi Met Nam dang chuan bi ddrfli gia vide thu hdi tai sdn tiiam nhiing frong Chu trinh thu 2 ciia Co ehl danh gid ttiuc tili UNCAC. •
" Ngoii ra can dong b^ hoa cic luat lien quan din phong, chong tham nhiing va thu hoi tii sin tham nhiing. Vi dy:
siia dii, bo sung Bo luat Hmh s\r nam 1999 (siia ddi, b6 sung nam 2009) dl hinh sy hoa toan bo 12 hinh vi tham nhiing cho phu hop voi Luat Phong, chong fliara nhung nam 2005 (siia dfli, bo sung nam 2007 vi 2012); quy dmh trich nhiem hinh su cua phap nhan hen quan din tham nhiing, quy djnh ve thu hoi tii san trong truong hop lim giiu bit chinh (khong chiing minh duoc nguin goc hop phap ciia tii sin)...
Tiep theo trang 17...
NHAN DIEN T O CHlTC NU'dC NGOAI LA D 6 I T U ' O N G N O P T H U E ...
- Sda chira phuong tien van tdi (tdu bay, dpng CO tdu bay, phu tting tau bay, tdu bien), mdy mdc, thiet bi (ke ca dudng c ^ bien, thiet hi tn^'en ddn), ed bao gdm hoac Ididng bao gdm vdt tu, tiult bi fliay flil kem theo;
- Qudng cdo, tiip flii (tni (qudng cdo, tidp tbd ttdn intemet);
- Xuc tien ddu tu va thuong mgi;
- Mdi gidi: ban hang hda, eung c%) dieh vu ra nude ngodi;
- Ddo tgo (trir ddo tgo ttirc tuyen);
- Chia cudc (cudc thanh hian) dich vu, vien tiidng qudc te giiia Met Nam vdi nude ngodi md cdc dich vu ndy dugc thyc hien d ngodi Met Nam, dich vu thue dudng ttuyen ddn vd bang tdn ve tinh cua nude ngodi theo quy dinh ciia Ludt Mdn thdng; chia cudc (cudc thanh toan) dich vu buu chinh qudc te gjiia Met Nara vdi nude ngoai theo quy dinh cua Ludt Buu chinh, cac dieu udc qudc td ve buu ehinh md nude Cdng hda xd hpi chu nghia Met Nam tham gja ky ket ma eae dich vu ndy dugc thuc hidn d ngom Met Nam;
- Td chuc, ca nhan nude ngodi su dyng kho ngoai quan, cdng npi dia (ICD) ldm kho hang hda de phy trg cho hogt ddng vdn tdi qudc tl, qua. cdnh, chuyen khdu, luu trii hang hoac de cho doanh nghiep khde gia cdng.
3. Ket luan
Thui nhd thdu chi Id ten gpi tdng hgp nghia vy thue ma nha thau nude ngoai phai thye hien khi kinh doanh tai Met Nam. Do do, viec nhgn dien td chiic nude ngoM cd nghia vy tiiue chu yeu dya tten quy dinh ve ddi tugng nop thue dugc de cap ttDug cdc dao luat thui cy till. Du vay, dac tiiu cua nhdra chu All ndy vdn dgt ra yeu cdu c ^ thiet cho vide thye hien cdc nghien ciru chuyen sdu nhdm nhgn dien chinh xdc td chuc nude ngoai cd nghia vy thud. Dieu ndy mdt mat dam bdo vide thu diing, thu du tien thud vdo ngdn sdch nha nude, mat khac, dam bao qiQ' che ddi xu bnih ddng, tgo mdi ttudng canh tranh Ignh mgnh vdi tdt ca eac chu thd fliyc h i ^ hogt ddng kinh doanh tgi Met Nam. Day ciing Id yiu td gdp phdn phat triln nin kmhte Met Nam. •
