THANH TRA CHINH PHU CONG HOA XA, HOI aft NGHIA VIET NAM Deic 14p - Tu. do - II4nh phoc SO: /TTr-TTCP Hal\W ngay thang 2 neirn 2013 THUYET MINH Nghi dinh etia Chinh phu ve minh bach tai san, thu nh4p Thgc hien Chuang trinh xay dung phap 11* nam 2013 va Chucmg trinh hanh &Ong time hien cong tac phOng, chong tham nhung, lang phi giai doan 2012-2016 (Nghi guy& 82/NQ-CP), Chinh phu da giao Thanh tra Chinh phil chu tri, phoi hop vOi cac bO, nganh lien quan xay di:mg Nghi dinh cua Chinh phu quy dinh chi -a& va huong dan thgc hien Utast phong chong tham nhung ye minh bach tai san, thu nhap ( thay the Nghi dinh 37/2007/ND-CP ngdy 09 thong 3 nam 2007 va Nghi dinh 68/2011/ND-CP cua Chinh phu ve minh bach tai san, thu nhap). Thanh tra Chinh phu da thanh lap Ban soan thao, TO bien tap voi sir tham gia cua dai dien cac co. quan: UST ,ban Kiem tra Trung uung, Ban To chirc Trung wrong, Vin kiem sat nhan dan toi cao, Kiem town Nha nuOt, Van phOng Chinh phfi, BO Tu phap, BO NOi vu, BO Cong an, BO QuOc phOng. Qua trinh soan thao, Thanh tra Chinh phu. da barn sat cac quy dinh cua Luat phong chong,tham nhung, quy climb ro" nhang van de ma LI* sira doi, bo sung moi cla't ra, dong thoi nghien cfru ket qua tong ket viec thgc hien minh bach tai san, thu nhap de khac phuc nhting ton tai, bat cap trong qua trinh thgc hien Nghi dinh 37/2007/ND-CP va Nghi dinh 68/2011/ND-CP. Dix thao Nghi dinh dal quy dinh chi ti6t, huaing dan ye ke khai tai san, thu nhap theo huong thong nha't viec ke khai; quy dinh chi tiet viec ding khai ban ke khai, giai trinh nguon goc tai san tang them; lam 1'6 viec xac minh tai san, thu nhap va quy dinh bo sung hinh thirc xir 15T dOi vai hanh vi vi pham quy dinh ye ke khai tai san, thu nhap ,... Dv thao da dugc ra hOi than de lay 3"/ kien tham gia thanh tra mOt so bo, nganh, dia phuang va cac cuc, vu, don vi thuOc ca quan Thanh tra Chinh phil. Den nay, du thao Nghi dinh da duce xay dung, hoan chinh lan thin 02. Died day la nhtimg not dung chinh cua du thao Nghi dinh. 1. Nhitng van de chung a) Pham vi dieu chinh, RAI ttryng ap dung Du. thao Nghi dinh ke thira cac quy dinh ve pham vi dieu chinh va doi Prong ap dung tai Nghi dinh 37/2007/ND-CP, dong thei bO sung not dung cong khai ban ke khai va giai trinh nguon goc tai san tang them. b) B6 cue ciia du. thao Nghi dinh Dv thao Nghi dinh gom 06 chuong, 36 dieu, trong do quy dinh mai. 01 Chuong, 3 dieu; ke thira sira d6i, b6 sung 28 di4 gii nguyen 5 di&I cua Nghi dinh 37/2007/ND-CP da &roc b6 sung, sira d6i tai Nghi dinh 68/2011/ND-CP; cu the nhu sau:
2 - Chuong I : Nhixng quy dinh chung Om 05 dieu (tit Dieu 1 den Dieu 5); - Chuong II: Ke khai tai san, thu nhap gOm 7 dieu (tir Dieu 6 an Dieu 12); - Chuong III:,Cong khai ban ke khai va giai trinh san, thu nhap gOm 03 dieu (dr Dieu 13 den Dieu 15) - Chuong IV: Xac minh tai san, thu nhap Om. 11 dieu (tit Dieu 16 den Dieu 26); - Chuong V: Xix 1y vi pham cac quy dinh ve minh bach tai san, thu nhap g6m 4 dieu (tir Dieu 27 den Dieu 30); - Chuong VI: TO chirc that hien va dieu khoan thi hanh gin 6 dieu (tit Dieu 31 an Dieu 36). 2. NOi dung dve thao Nghi dinh 2.1. Ve ke khai tai san, thu nh4p De nang cao hieu qua cita viec minh bach tai san, thu nhap trong cong the phong, chOng tham nhung, dam bao tinh thong nhat trong cac khau cila qua trinh minh bach tai san, thu nhap, Dv thao nghi dinh ke thixa nhang quy dinh con phit Nghi dinh 37/2007/ND-CP va bO sung hap; sera dOi, bO sungmOt so dieu mai mot so quy dinh , ke khai tai san, thu nhap, cu the nhtr sau: - IP‘e nguyen die ke khai tai san thu nhap: Nha'm lam r•5 trach nhiem cua ca nhan, to chuc va thong nhat thvc hien trong viec ke khai tai san, thu ,nhap, xac cao hon dinh tai san thu nhap phai ke khai, Dv thao Nghi dinh lan nay nguyen the tu ke khai, ttx chiu trach nhiem cua nguai c6 nghia vu ke khai; nguyen the xac dinh gia tri tai san phai ke khai, loai tai san, thu nhap phai ke khai va thong nhat viec ke khai dugc dive hien theo mot mau ke khai. Theo do Dieu 8 quy dinh: "1. Ngwai c6 nghia vu ke khai tai san, thu nhap phai xac Binh tai san, gia tri tai san phai ke khai va ty' chiu trach nhiOm ye viec ke khai cua minh. 2. Tai san, thu nhap quy dinh tat Dieu 7, Nghi dinh nay la tai san, thu nhap thu6c so hilu hoac guyen sir dung cita ban than, cila va hoac chong va con china thanh nien tat the diem ke khai. 3. Tai san phai ke khai &we xac Binh theo gia gac. Gia gac cua tai san duov tinh bang tien Vi't Nam thine to chi tra de mua, chuyen nhuong, xely dung hoac gia tri wac tinh hop lf) khi &sac cho, tang, thira ice. , 4. N6i dung thong tin v''e tai san, thu nhap phai Ice khai va giai trinh ngu goc tai san, thu nhap tang them cluvc trinh bay theo mau "Ban Ice khai tai san, thu nhap" quy dinh- tai Nghi dinh nay." - JP‘e viec ke khai: Qua thvc tin thus hien Nghi dinh 37/2007/ND-CP va Nghi dinh 68/2011/ND-CP cho thAy viec ,quy dinh ngtrai c6 nghia vu khai there hien ke khai hang nam, khai lan dau, ke khai bO sung va ke khai khi bo nhiem, bau, phe chuan vai cac trinh tit, thu tvc, bieu mau ke khai khac nhau. 2
3 Quy dinh nha vay clan den tinh trang nham 1an khi ke khai, gay khO khan cho viec cong khai ban ke khai theo yeti cau cua Lu4t sira doi, bO sung. Do do, Dv thao Nghi dinh dal lime bO nhang quy dinh ' nhan. 4. Thong thai han nanIngay, ke tic ngay nhan duoc ban ke khai tai san, thu nhap caa ngw&i. CO nghia vu ke khai, don vi, bO phan phy trach cong tac to chav, can bO phai kiem tra lai ban ke khai va ltru h6 Sc'; trwang hop ban ke khai chwa clang mau quy clink thi yet, cau ke khai lai, thol han ke khai lai la nam ngay, ke tie ngay nhan duct yeu cau. 5. Viec ke khai hling nam phai hoan thanh chain nhat la ngay 31 thang 12. 6. Trinh tu•, thic tyc ke khai atoi vol can b?i, cong char, vien char, nproi lam vier trong doanh nghiep nha nwor khi bo nhiem, tuyen dung, dieu cong thyv hien theo quy Minh quan If, can b0, cong chirc, vien char. 7. Trinh thit tuc khai cini vOi ngwoi irng cu' dui bidu Quoc hOi, gong nhan dan ,thur hien theo quy clink cue, HOi (tong bau cif; dal vai ngwoi du' kien dupe bau, phe chuan tai Quec hoi, hoi &Ong nhan dan ,thur hien theo quy dinh eau Uy ban Thwemg vu Quoc hOi, Thawing tryr Ho dong nhan dan. Didu 10. Quein iy, sir dung ban ke khai tai san, thu nhap (situ dai Didu 11, ND 37/2007/ND-CP) 1. Ban ke khai tai san, thu nhap &roc hru vao ho so can bO va duoc sec dung trong cac trwong hop sau: a) Phuc vu cho viec bciu, phe chuan, ba nhiem, each char, mien nhiem, bai nhiem hoac ky luat doi vat ngweri có nghia vu ke khai tai san, thu nhap; b) Phuc vu cho hoat cong caa ca quan, to char, don vi co them quyen trong viec kiem tra, thank tra, kiem twin, didu tra, xcic minh, ket luan, xir ly ye hanh vi tharn nhiing; 3
4 Phyc vy yeu ciiu khac lien quan cl'Jn cong tac t(7) chirc, can bO. 2. Ban ke khai tai san, thu nhdp cita can bO, cong chirc, vien chirc la clang Well claw quan lf; theo quy clinh tai Nghi dinh nay va cac quy dinh cita Dang. Di'du 11. Thu tic kiwi thdc, set. dung ban ke kiwi tai san, thu nhtip (girr nguyen Dieu 12 ND 37/2007/ND-CP) I. Khi can khai that, sir dung ban ke khai tai san, thu nhdp, ngtrai thur hien viec khai that, sir dung phai c6 gidy thieu cita co' quan, to chirc, don vi CO nhu cau khai that, sir dung, trong do ghi re; ho, ten, chirc vu cita ngwai den khai that, sir dung va muc dich cita viec khai that, sir dung. 2. Viec khai that, sir dung ban Ice khai tai san, thu nhdp Aye tan hanh tai co. quan quan if; ban ke khai; neu can thiet phai,khai that, sir dung tai no'i khac thi phai du'c't sw clang cita ngwai c6 their/7 quyen quan b5ngwoi c6 nghia vy ke khai va phai co bien ban ban giao ban ke khai. 3. Ngwai dwor giao nhiem vu khai that, sir dung phai thwc hien viec khai thieu va theo quy clinh cita that, sir dung ding vai muc dich ghi trong gidy phap ludt. Dieu 12. Tnich nhi'em cua ngtre7i derng dem co' quan, to cherc, don vi trong viec ke khai, cong khai, quit'n If) ban ke kiwi tai san, thu nhik (sira doi Dieu 10, ND 37/2007) I. Tej chirc, chi ciao viec ke khai, cling khai kip thai, ditng doi twang, dung trinh tw, thit tuc theo quy dinh cua Ludt PhOng, ch Ong tham nhang va Nghi dinh nay. 2. Chiu trach nhiern doi Val hanh vi vi pham quy dinh ve ke khai, cong kiwi tai san, thu nhdp, trong ca quan, to char, don vi do minh quan ly theo quy dinh ctia phap ludt. ' , bao quan, hat trii. ban ke khai tai san, thu nhdp 3. Chi ciao viec sap xep theo quy dinh , quan ly ho sa can bO; cung cap ban ke khai tai san, thu nhdp clay dit, kip thai va tao dieu kien thuan lai cho co' quan, to chirc, don vi CO yeu eau; k-hong du'c't lam sai lech not dung, lam mat mat, hw hong ban ke khai tai san, thu nh dp." ngweei co nghia vu ke khai tai san, thu nhdp: Theo quy dinh hien hanh, cac doi tugng c6 nghTa vu ke khai dugc quy dinh tai nhieu van ban nhu Nghi dinh 37/2007/ND-CP, Quyet dinh 85/2008/QD-TTg, Th6ng to 2442/2007/TTTTCP. Cac van ban teen dal quy dinh cu the ye cac dOi tugng phai ke khai, tuy nhien quy dinh nhieu van ban nhu tren dan den viec to chirc, thirc hien viec ke khai thieu thOng.nhat va bo sot dOi tugng phai ke khai. Thpc to cho thay nhieu d6i tugng phai ke khai quy dinh tai Quyet dinh 85/2008/QD-TTg va tai cac doanh nghiep nha nu6c chua dugc thvc hien day dU. De khac phut tinh trong teen, quy dinh ye ngtthi c6 nghia vu ke khai dal dugc sira doi, bo sung vao cac khoan, cac biet la Khoan 11, 12 Dieu 6 Dv thaoNghi dinh. 4
5 2.2. 14 cong khai ban ke khai, giai trinh tai san, thu nh4p tang them a) Cong khai ban ke khai tai san, thu nh4p De quy dinh chi tiet va huong don thvc hien viec cong khai ban ke khai tai san, thu nhap, Di thao Nghi dinh da quy dinh hang nom, Ban ke khai tai san, thu nh4p cU.a can b6, cong chirc, vien chirc phai cong khai trong co quan, to chirc, don vi not ngubi do thutOng xuyen lam viec; ye hinh thirc cong khai Ban ke khai, ngtayi co tham quyen có the lira chon mot trong hai hinh thirc: Cong bo tai cu6c hop co quan, to chirc, don vi hoac niem yet tai try so co quan, to chiic, don vi. Truong hop, Cong 116 tai cuOc hop co quan, to chirc, don vi thi cu6c hop phai co tren 50 %,sO nguai lam viec trong co quan, chic, don vi phai co dai dien lanh dao to chirc Dang, doan the trong co quan, to chirc, don vi tham du. TruOng hop, niem yet tai tri so co quan, to chic, don vi thi tiled gian them yet tOi ,thieu la 30 ngdy tic, vi, tri niem yet phai dam bao an toan, dieu kien de moi ngtthi trong co quan, to chirc, don vi xem, doc cac ban ke khai tai san, thu nhap. (Dieu 13, Dv thao Nghi dinh). Day la mot trong nhang not dung moi oh Du thao nghi dinh nay. b) Giai trinh ngulin goc tai san tang them Nharn lam ro ngu6n gOc tai san tang them cita nguaci có nghia vu ke khai, ding vrni cac quy dinh troth nhie'm giai trinh trong qua trinh ke khai, Dv than Nghi dinh tap trung quy dinh ye viec giai trinh nguOn goc tai san tang them, trong do quy dinhrO, mixe gia tri tai san tang them, viec xac dinh tri san tang them, tham quyen yeu cau giai trinh va trinh fix, thu tic cua viec giai trinh tai san tang them. Theo do: Viec xac dinh gia tri tai san tang them dtxgc quy dinh theo nguyen the xac dinh gia tri tai san phai ke khai tai Dieu 8, Dv thao; mire gia tri tai san tang them va trinh tv, tiu tvc cua viec giai trinh tai san tang them dugc quy dinh tai Dieu 14, Dv thao. Cu the la: - Ngueii co nghia vu ke khai phai t r giai trinh ,va chiu trach nhiem ve tinh trung that, kip thai ceia nhang thong tin ve nguon goc tai san tang them; - Cac loci tai san tang them phai giai trinh ngu0n goc bao g0m: + Tai san quy clinh tai Khoan 1, Khoan 2 Didu 7 Nghi clinh nay; ,+ Vai,CaC loci 6i san la kim khi qui, da qui, mo to, 0 to, tau, thuyen, ca phieu, traiphieu va cac tai san khac khi tang them -ye so luvng vat mar gia tri tic 50 tri eu gong tr& len so Vai ky ke khai tritoc. + Doi vai cac tai san, 6i khoan nu& ngoai, teen,,s tier kiern, sec va cac cong cu chuyen nhuvng khac khi tang them ter 50 trieu clOng tra len. - Viec giai trinh ngulin g0c 6i san tang them cluvc that hien khi ke khai tai san, thu theo tieu chi quy clinh tat rnau "Ban Ice khai tai san, thu nhap". Ve thAm quyen yeu c'au giai trinh ngu6n g6c tai san tang them: Dv thao Nghi dinh quy dinh nvoi co nghia vu ke khai phai to giai trinh ye VT do tai san tang them khi ke khai; d6ng then Dv iliac) cling quy dinh khi co can cir de xac 5
6 minh tai san thi Ngugi CO, tham ' quyen quan ngtxed CO nghia vu ke khai la nared có tham quyen yeu cau giai trinh nguOn gOc tai san tang them. 2.3. lit xac minh tai san, thu nh4p quan, dun vi tie'n hanh xac minh: Viec xac mint" tai san, thu nhap - Ve trong Luat phong, chong tham nhfing sixa doi co bo sung mot so not dung med. De lamro nhang not dung nay, Dv thao nghi dinh tap trung quy dinh ve cac Ca quan tien hanh xac minh theo huong doi \Ted cac co quan hanh chinh cac cap thi co quan tien hanh xac minh la co quan thanh tra nha nuac ding cap; cac co quan, to chirc, don vi khong có co quan thanh tra nha nuac thi don vi, bO phan to chtk, can bO thirc hien viec xac minh. Doi ved cac to chirc chinh tri, to chirc chinh tri - xa hOi thi can c* vao quy dinh cue nghi dinh nay va chirc nang nhiem vu, dieu le hoat clOng ma giao nhiem vu cho don vi, bo: phan chirc nang phu hop tien hanh xac minh. N'Oi dung nay dugc the hien tai Dieu 17, Dv thao. - Ve not dung xac mink ngoai viec ke thira cac quy dinh tai Nghi dinh 37/2007/ND-CP, Dtx thao nghi dinh b C'') sung them quy dinh ye xac minh nguOn go'sc tai san tang them. Theo do Dieu 18, Dv thao quy dinh: NOi dung xac minh tai san, thu nhap la nhang thong tin ve tai san, thu nhap, nguOn gOc tai san tang them, bao gom: "1. Tai san, thu nhap thtfc to cita ngtrefi có nghia vu ke khai; 2. Tinh xac thz,ec 14 thong tin tai san, thu nhap va ngujn gac tai san tang them tai ban ke khai so Vai tai san, thu nhap thifc to Ngoai ra, de nang cao chit ltxong, hieu qua xac minh tai san, thu nhap va de cao trach nhiem cua cac ca quan hitu quan trong viec xac minh, Dui thao quy dinh: Uy ban nhan dan cac cap, ca quan deg an va cac ca quan, to chirc, ca nhan co lien quan chiu trach nhiem phoi hop voi ngu6i xac minh khi dugc yeu cau cue ngtrai ra quyet dinh xac minh, tao dieu kien thuan lgi de ngtr6i xac minh hoan thanh nhiem vu. 2.4.W xfr 157 vi pham Dv thao nghi dinh l'An nay tiep tvc ke thira cac quy dinh ye Xir 1y kST luat dOi yeti hanh vi cham ke khai, cham to chtk viec ke khai, ding khai va cham tong hop bao cap ket qua ve minh bath tai san, thu nhap; Xir VT kST luat doi vOi ngtroi ke khai, giai trinh nguOn g8c tai san tang them khong trung thvc; Xir ly thao nghi dinh sixa. trach nhiem trong xac minh tai san, thu nhap. DOng,thgi, dOi, bO sung mot so quy dinh ve can c* phap VT de xix ly kST luat dOi veci ding nhom dOi ttrgng ( Khoan 2, Dieu 27; Diem c, Khoan 2, Dieu 28); hinh thfic xtx 1ST lc.ST luat dOi yeti ngtrgi bi ket Juan ke khai khOng trung thvc la vien chtxc, ngtrgi lam viec trong cac doanh nghiep nha filthy v.v. 2.5. Nhiing van cue khac .Ngoai nhang vein cfe neu tren,
thao nghi dinh quy dinh r5:
- Trach nhiem c-tla Thanh tra Chinh phil; Trach nhiem cUa BO, ca quan 6
7 ngang B9, co quan thuloc Chinh phu, Uy ban nhan dan tinh, thanh pito true thu9c Trung trung; Viec htrOng dan, don doe, kiem tra, thanh tra va. tong hop qua viec ke khai, cong khai ban ke khai, xac minh, ket ,luan cong khai ban ket luan xac minh; Giam sat Uy ban Mat trail quoc Viet Nam va cac to chdc thanh vien cilia Mat tran; - Dix thao da lugc bO mot s9 quy dinh ve mau bleu nhu mau ke khai bo sung, mau ke khai 136 nhiem, man Quyet dinh xac minh tai san, thu nhap, mau ice Juan minh bach tai san, thu nhap. 3. MOt so n(ii dung con coy kiln khac nhau Qua thao luan trong qua trinh xay dung du thao con co 3'r kiln khac nhau ve snot so not dung sau: a) Vt ten goi ciia van ban - kiln thti. nhdt cho rang ten goi nhu du thao vita ng"an gon, vita phi) hop voi ten g9i da dirge ghi trong Nghi guy& 82/NQ-Cp ngay 6/12/2012 dm Chinh phil; - Y kiln thin hai
cho rang ten g9i cUa van ban phai ghi day du la "Nghi dinh Chinh phil ye mirth bach tai san, thu nhap thay the Nghi dinh 37/2007/NDCP ngay 9/3/2007 dm Chinh phti ye mirth bach tai san, thu nhap; Nghi dinh 68/2011/ND-CP ngdy 8/8/2011 cila Chinh phu sua d9i, b9 sung mot so dieu Nghi dinh 37/2007/ND-CP ngay 9/3/2007 cita Chinh phu ve minh bach tai san, thu nhap va Quyet dinh 85/2008/QD-TTg ngdy 3/7/2008 dm Thu ttrOng Chinh phil danh muc nhang ngtred phai khai tai san, thu nhap..." b) Ve track, nhiem ctia cac co' quan Kiem tra cua Diing, co' quan to char c. f.& Da ng cac cap trong hwo'ng dan, don doc, kiern tra, thanh tra, tong h ket op qua bdo cdo thfrc hien. - 12 kiln thin nhdt cho rang can phai quy dinh ro ve vai tro cua cac co quan tra Dang, cac co quan to chirc cua fling cac cap nhtr Nhi 3Kiem g dinh 7/2007/ND-CP ngdy 9/3/2007. cua
- Y kiln thti• hai
cho rang Nghi dinh chi quy dinh chi tilt nhQng van de co tinh nguyen tac chung phit hop voi Luat, con ye to chat thuc hien thi chi nen quy dinh cho he cac quan nha mroc. Tren nguyen tac do cac co' quan trung trong to tO chirc chinh tri, to chic chinh tri xa hOi se quy dinh ve to chirc thtrc hien phu hop voi Dieu le va cac quy dinh ye to chirc hoat dOng ctia. minh. Y kiln nay &roc the hien nhtr du thao. Cach quy dinh nhu du thao vira tang cu trach nhiem ngtroi dung dau ca quan nha nuoc, vira khac phuc dugc thuO c nteg trong nhang nam qua (2007-2012), quy dinh qua nhieu dau moi nhung phoi hop cong tac trien khai thuc hien tai kern hieu qua. tai Tren day la thuyet mirth ve du thao nghi dinh cua Chinh phd minh ba ch san, thu nhap./. THANH TRA CHiNH PHU 7
CHINH PHU
CONG Hem x A HO! CHU NGHIA VitT NAM Diic 14p - Ty do - Hunh phtic
S6: 00 /2013/ND-CP DIX THAO
Ha NO, ngay 00 thong 00 nano 2013
NGHT DINH CUA CHINH PHU VE MINH BACH TAI SAN, THU NHAP
CHINH PHU Can ct,i- Ludt To chtiv Chinh phis ngay 25 thong 12 nom 2001; Can cit. Lttcfet Phong, thong tham
;
Xet cle nghi cita Tong Thanh tra Chinh pha,
NGHI DINH Chtrung I NHILING QUY DINH CHUNG Dieu 1. Pham vi dieu chink (sera cloi Didu 1 ND 37/2007/ND-CP) Nghi dinh nay quy dinh chi ti& va huong don thi ha.nh nhfing quy dinh ye minh bach tai san, thu nhap tai Muc 4 Chuang II LuSt Phong, chOng thamr nhiing, bao viec khai, tong khai ban ke khai tai san, thu nhSp; trinh nguan Rac tai son tang them; xac minh tai san, thu nlaSp; xir 13'T vi pham cac quy dinh ye minh bach tai san, thu nhSp va trach nhiem cua ca quan, to ark, clan vi, ca nhan trong to chile thtrc hien.
Dieu 2. DOi tuvng Ap dung (sera dai Di'j'u 2, ND 37/2007/ND-CP) DOI tugng ap dung cila Nghi dinh nay la nguari có nghira vu ke khai tai san, thu nhap dugc quy dinh tai Khoan 1 Dieu 44 Lust Phong, thong tham nhung va Dieu 6 Nghi clinh nay; co quan, to chile, don vi va ca nhan có lien quan den viec ke khai, come khai, giai trinh, xac minh tai sari, thu nhSp.
Dieu 3. Giai thich tir net (sera dai, bo sung Di'du 3, ND 37/2007/ND-CP) Trong Nghi dinh nay cac tir ngir clued day dugc hie. u nhu sau: 1. "Ke khai tai san, thu nhap" la viec ngubi có nghia vu ke khai tai san, thu nhap ghi ro cac loai tai san, thu nhap phai ke khai theo tau ban hanh kern theo Nghi dinh nay;
DJ dux hop nheit theo van ban Sk 10/VBHN-VPQH nery 22 timing 12 rian2,2012 ciia Van phong Oldc Do sung Cong khai, giai trinh tai san tang them; be" khai Ian dau"," ke khai b8 sung", "tai san, thu nhap phai kd khai", "hien dOng tai san, thu nhap phai ke khai", "ca quan, to chtrc, dun vi" 1
2
2
chirc 3.,"Cong khai ban ke khai" la Wee co' quan, to cht'rc, clan vi có tham quvin ding bo thong tin v'd tai san, thu "'hap da ke khai act ngtroi có nghia vu ke khai tai thN diem cong khai theo quy dinh cria phdp Nat. them" la viec ngtrai có nghia vu ke khai giai 4.‘"Girii trinh ngu''On gac tai san tang san tang them trong kj) ke khai theo yeu cau cita thick ye 06 hinh thanh cua nhang tai co' quan, to char, don vi bode new& có tham quyen. "Xac minh tai san, thu nhap" la viec co quan, to chirc, don vi có tham quyen xem xet, 5. danh gia, ket luan ye tinh trung that cua viec ke khai tai san, thu nhap theo trinh tkx, thu tuc quy dinh tai Lust Phong, chong tham nhiing va Nghi dinh nay.
Dieu 4. Quyen va nghia vu cfia nguiYi có nghia ke khai tai san, thu 3) nh4p (TO hop, sira dOi Dieu 7, Dieu 26 ND 37/2007/ND-CP 1. Nguisi có nghia vu ke khai tai san, thu nhap có cac quy8ri sau: viec thkrc hien a) To cao hanh vi vi pham phap luat cua ca quan, to chirc, ca nhan trong cac quy dinh ye minh bach tai san, thu nhap tai Lust Phong, chong tham nhang va Nghi dinh nay. b)Bugc khOi phuc danh du, uy tin, duct boi thuang thiet hai do hanh vi vi pham cac quy dinh ye minh bach tai san, thu nhap gay ra. c) De nghi nguiYi ra k8t luan ve su mirth bach trong ke khai tai san, thu nhap xem xet lai ket luan cua minh neu có can cir cho rang ket luan do la kheing chinh xac, trung thgc, khach quan; twang hop khong gong y voi ket qua giai quyet cua nguoi ra ket luan thi có quyen de nghi len ngued &mg dau ca quan, to chic, don vi cap tren true tiep cua nguoi ra ket luan xem xet lai ket luan do. 2. Nguoi co nghia vu ke khai tai san, thu nhap co nghia vu sau: Wang, gia tri tai san, thu a) Ke khai trung thuc, day di., dung thed han thong tin v&' nhap va nhfing bien deng ve tai san, thu nhap phai ke khai theo quy dinh cua Luat phang chong tham nhting va Nghi dinh nay. lien quan den viec ke khai tai b) Giai trinh trung that, day du, kip filed ve cac not dung co yeu cau dm ca quan, to chirc, khi san, thu nhap; nguon goc tai san, thu nhap tang them don vi co tham quyen; c) Thuc hien day dik, kip thiii cac yOu cau da ca quan, to chirc, don vi có than guy8n phuc vu cho viec xac minh tai san, thu nhap; cac yeu cau cua nguoi xac minh; ket luan, quyet dinh dm co quan, to chirc, don vi ra quy'et dinh xac minh. 3. Nguai co nghia vu ke khai tai san, thu nhap la thanh vien cua t6. eh& chinh tri, to chirc chinh tri - xa hOi thi ngoai viec that hien cac quyen, nghia vu duge quy dinh tai khoan 1 va khoan 2 Dieu nay con phai thkrc hien cac nghia vu ve ke khai tai san, thu nhap do to chirc do quy dinh.
Dieu 5. Nheng hanh vi bi nghiem cAm4 (tO hop, sim clOi Dieu 4, Dieu 14, Khoan 3, Dieu 32 ND 37/2007/ND-CP) khai xuyen suot ke khai, cong khai, giai trinh, xac minh Cac quy'en va nghia vu cua ngtrtti co nghia vu ke rap hop cac hanh vi bi cam trong cac giai down cua minh bach tai an, thu nhap 4
3 1.Ke khai tai san, thu nhap, giai trinh nguOn Roc tai san, thu nhap them khong trung khong day du, khOng kip thai; can tra viec xac minh tai san, tau tau tan tai san clued moi hinh thirc. 2. Khai thac, sir dung trai phap luat ban ke khai tai san, thu nhap;,1gi. dung viec quan 13'7, khai thac, cong khai ban ke khai san, thu nhap de gay mat doan ket nOi b6 hoac de thirc hien hanh vi vi pham phap luat khac. 3. Lai dung viec quan ly, khai tithe ban ke khai, viec gild trinh nguijn gdc tai san, thu nhap tang them, viec xac minh tai san, thu nhap de gay kho khan, can tree hoat d6ng binh thtrang cua ngued dugc xac minh; xuyen tac, xirc pham danh dg, uy tin cita ngued dugc xac minh; gay mat Joan ket not b6 hoac de thgc hien hanh vi vi pham phap luat khac. 4. Lam sai tech not dung, lam htr hong ban ke khai tai san, thu nhap; tie't 1'6 th6ng tin cua ho sg xac minh tai san, thu nhap khi china dim phap cii a ngtrai có thilm quven.
Chuffing II
KE KHAI TAI SAN, THU NHAP Dieu 6. Nguol có nghia vu ke khai tai san, thu nh4p (Sira dai Dieu 6, ND 37/2007/ND-CP va to hop danh flux tai Quyet dinh 85/2008/QD-TTg) 1. Dai bieu Qu6c 11.0i chuyen trachz dai bi8'11 H6i d6ng Nhan dan chuyen track, ngtrbi irng cir,dai bieu Quoc h6i, dai bieu H6i dong nhan dan; mural duric du' kien bau, phe chulin tai Quoc hoi, Hoi &Ong nhan dan. 2. Can b6, cong chirc, vien chdr tir pho truong phong cua Uy ban nhan dan cap, huyen tra len va ngtred dtrot hung phu cap chirc vu twang throng pho truamg phong cUa Uy ban nhan dan cap huyen to len trong ca quart, to chirc, don vi. 3. Si quan gift cuong vi chi huy tir cap ph6 tieu doan truong, pho chi huy truong ban chi huy quan sir cap huyen, nguai hitting phu cap chirc vu two'nk &rang pho tieu dam &tang tra len, sr quan, quan nhan chuyen nghiep, cong chirc quoc phong, conk nhan vien quoc phong, cong nhan quoc phbng có chuyen mon, kfl thuat, nghiep vu girl ceic chtir danh nggnh chink tra len trong Quan d6i nhan dan; Si quan ctrong chi huy tir cap ph6 tieu doan truong, ph6 truong cong an phtrong, tran, pho d6i truong trg len. trong Cong an nhan dan. 4. Giam d6c, phO giam d6c, vien trtrang, pho vien truong, ke toan truong, truong phong, phO truong phong, truong khoa, pho twang khoa, bac sl chinh, diro'c sy clank, nghien vien chinh tra len tai cac benh vien, vien nghien tuft cua Nha mtge. 5. T6ng bien tap, pho tong bien tap, k8 toan truong, truong phong, pho truong phong, truong ban, pho truong ban bao, tap chi co sir dung ngan sach, tai san cua Nha ntroc. --6. Hieu truong, pho hieu truong, ke toan truong truong main non, tieu hoc cua Nha nu& tai quan, thi xa, thanh ph6 thu0c tinh, thanh ph6 trgc thu6c trung gong; hieu truong, pho hieu twang, ke toan truong truong trung hoc co so, trung hoc pho thong, truong trung cap chuyen nghiep, day nghe, trung tam gido duc thtro.ng xuyen cua Nha nugc; hieu truong, pho hieu truong, ke toan truong, truong phong, pho triromg phong, truong khoa, pho truong khoa, giang vien chinh tra len tai tnxOng dai hoc, cao dang cUa Nha mare.
4 Giam doc, pho giam dOc, ke toan truang, truong phang, ph6 true/rig phOng, throng 7. i du an dau tu xay dung c6 Sit dung ngan sach, tai san dm ban, pho truOng ban tai ban quail 1.r trtro l " va Nha nu6c; giam doe, pho giam doc, ke toan truemg, ban quan 1Y du an s* dung von h'O trg phat trien chinh thirc (ODA). , &Ong TOng giam dOc, pho tong giam dOc, giam d'Oc, phO giam dOc, thanh vien thanh vien ban kiem soat, toan truerng, truong 8. doanh Orr thank l quan tri, pho phOng, tru6ng phOng, tru6ng ban, pho tru6ng ban cac pheng, ban nghiep trong doanh chiem 50% von diet tra' len; ngueri dugc Nha nu:ac, va nha nu& van nha nu& hn n~ltie co von dai dien ,han von am Nha nu'etc N die& 50% a doanchiem n hie, nha nu& di la nun c cita Nha gift chirc vu ke ten trong doanh nghiep c6 von dau to
dieu
dong nhan dan; chit tich, phO chit tich, phO chi tich Bi thu, ph6 bi thu Dang 9. vien Uy ban nhan dan xa, phuemg, thi tran; truerng cong an, chi huy truOng quan chit tick, phuong, thi Uy ban nhan dan toan six xa; can bO dia chinh - xay dung, chinh tran. Dieu tra vien, kiem sat vien, tham phan, thu ky toa an, kiem toan vien nha nuac, 10. thanh tra vien, chap hanh vien, ding ch*ng vien nha nuerc.
n ► u en ba tri lam viec nhan vi tri ua rota Nhfrn n wen three co' uan co tham l' va ua 11. u" the, kho toan to ke dau du an to mini' tai chinh hoach sam tai san vat to nhien lieu that bi hum lien vu kid khi tai... cap, co quan cia trong co quan ,hanh chinh nha nuerc cac dOng Nhan dan, Van viec 12.Nhanii Dang, to chirc chinh tri - xa hOi, Van phOng QuOc h'Oi, Van phong xfic va ! Jai it Et
dugc co' uan tham tt En ba tri trtrc ties Danh muc ban hanh theo N hi dinh uan chirc don vi ca nhan tlieo
phong Chit tich nuerc
con viec cfia co' rei (s&a c hi Dieu 8 ND 37/2007/ND-CP) Dieu 7. Tai san, thu nh4p phai ke khai 1. Cac loci nha, cong trinh xay dung sau:
Nha, cong trinh xay di,mg khac dang thue hoac dang s* dung thuOc so hitu cia Nha a) nuerc; b) Nha, cong trinh xay dung khac da dugc cap Giay chimg nhan quyen ser him; khac nhung chua dugc cap Giay chimg nhan quyen him c),Nha, cong trinh xay dung hoac giay chirng nhan quyen sec him du ten nguoi khac. 2. Cac quyen s* dung d'at sau: a)
Quyen s* dung dat da dugc cap Giay chimg nhan quyen sir dung;
Quyen sir dung dal nhung chua dirge cap Giay chi:mg nhan, quyen sir dung hoac Giay b) chimg nhan quyen sir dung dirng ten ngubi 3. Tai san, tai khoan 6 ntrac ngoai. 4. Kim khi quy, da quy, tien, so tiet kiem, co phieu, trai phieu, sec, cac cong cu chuyen m8i loci -Ur nam nhugng khac, mO to, O to, tau, thuyen va cac loci tai san khac ma gia tri cua
5 mirth trieu dog tr& 5. Ring thu nhap trong nam.
Dieu 8. Nguyen t.e; ke khai tai san, thu nhap va xdc dinh Rid
thu nhap phai ke khai (ba sung mai)
san,
1. Ngwoi có nghia vu ke khai tai san, thu nhap phai tzrxdc dinh tai san, Rid tri tai san phai ke khai viz tin chiu track nhiem ve viec ke khai cfia mink. 2. Tai san, thu nhap quy clink tai Dieu 7, Nghi dinh nay la tai san, thu nhap thuoc só. her' u hoac quyen sit. dung cr& . ban than, cfia hoac thong va con chtra than!, nien tai thai diem ke khai. 3.,Tai san phai ke khai diro'c xdc din!, theo gici goc. Gici gac cfia tai san &rue tinh bang tin Viet Nam flute to chi tra de mua, chuyen nhtrong, xay dung. hoac gia tri Ire& tinh hap lv khi dwor cho, tang, thira ke. 4. Noi dung thong tin v'e tai san, thu nhap phai ke kiwi va giai trinh nun gac tai san, thu nhap tang them dam trinh bay theo mau "Ban ke khai tai san, thu nhap" quy dinh tai Nghi dinh nay. Dieu 9. Trinh tir, thu tuc ke khai, tiep nh4n ban ke khai tai san, thu nhlap (sfra c of DiL 9, ND 37/2007/ND-CP) 1.Chain nhdt la ngay 30 thang 11 hang nam, ngued dirng dam co quan, to chile, don vi chi dao don vi, ba phjn php trach cong tac to chirc, can ba cua co quan, to chirc, don vi minh giri ban ke khai tai san, thu nhjp theo mau, huong clan va yeu cau ngtrai có nghia vu ke khai thirc hien viec ke khai tai san, thu nhjp. 2.Trong thei han rimed ngay, ke tix ngay nhjn duct ban ke khai tai san, thu nhjp, nguth CO nghia vp, ke khai phai that hien viec ke khai va nap ban ke khai tai san, thu nhjp cho don vi, b'a phjn phi track cong tac to chile, can ba. 3. Khi tier, nhan ban ke khai tai san, thu nhjp, nguari tier) nhjn phai lam gidy giao nhjn theo mau ban hanh kern theo Nghi dinh nay yak* nhjn. 4. Trong thad han nam ngay, ke tir ngay nhjn duac ban ke khai tai san, thu nhjp cua nguori có nghia vu ke khai, don vi, bo phjn phi trach cong lac to chirc, can ba phai kiem tra lai ban ke khai va km ho so; truong hap ban ke khai chua dung mau quy dinh thi yeu cau ke khai lai, tiled han ke khai lai la nam ngay, ke tic ngay nhjn dtrac y8u ca‘u. 5.Viec ke khai hang Warn phai hoan thanh chjm nhdt la ngay 31 thong 12. 6. Trinh tuc ke khai dni Vol can Flo, cong char, vien chirc, ngtroi lam viec trong doanh nghiep nha ntrdc khi hi; nhiem, tuyeil dung, lieu dong that hien theo quy dinh quan ly can bó, cong chew, vien cherc. 7.Trinhtcr, thfi tuc ke khai dai vdi nguiti cer dai biau Quac hoi, Hoi d'Jng nhan theo quy clink cfia Hoi dOng ban cer; dai vOl ngwei du. kin dtro.c /Wm, phe chuan tai Quoc hoi, h'Oi dOng nhan dan thirc hien theo quy dinh cua Uv ban Thweeng vu Quac hOi, Thitimg trim Hoi &Ong nhan dan.
6
Di'eu 10. Quan 1ST, sir dung ban ke khai tai san, thu nh4p 11, ND 37/2007/ND-CP)
(sfra d6i Dieu
1. Ban ke khai tai san, thu nhap dugc km \Tao h6 so can bo va throe sir dung trong cac truemg hop sau: be, nhiem, each chirc, mien nhiem, bai nhiem hoac a) Phuc vu cho viec bau, kY lust doi vai nguei c6 nglica vu ke khai tai san, thu nhap; kibn Phuc vu cho host Ong dia co quan, to chirc, don vi c6 tham quyen trong viec b) (7 ye hanh vi tham nhiing; tra, thanh tra, Wen" tan, dieu tra, xac minh, ket Juan, xer 1c) Phuc vu yeu ctia
khac lien quan den ding tac to chirc, can bO.
2. Ban ke khai tai san, thu nhap cila can bO, tong chirc, vien chirc la dang vien &roc quan ly theo quy dinh tai Nghi dinh nay va cac quy dinh cua bang.
(gift Dieu 11. Thu tuc khai that, sir dung ban ke khai tai san, thu nhap nguyen Dieu 12 ND 37/2007/ND-CP) thuc hi'en viec khai Khi can khai that, s* dung ban ice khai tai san, thu nhap, no.r&i
1. that, sir dung phai c6 giay gi6i thieu cua co quan, to chirc, don vi c6 nhu cau khai thac, s* vi 'ec dung, trong do ghi ro ho, ten, chirc vu eta nguoi den khai that, sir dung va 'nue dich khai that, six dung. Viet khai that, sir dung ban ke khai tai san, thu nhap duce Ten hanh tai co quan quan 2. can thiet phai khai that, sir dung tai nth Ichac thi phai throe sir Tong Sr dm , lY ban ke khai; neu co tham quyen quan ly ngtroi co nghia vu ke khai va phai c6 bien ban ban giao ban ke khai. Nguoi throe giao nhiem vu khai that, sir dung phai thuc hien viec khai that, s* dung 3. dung vai muc dich ghi trong giay giai thieu va theo quy dinh cna phap lust.
quan, to chtiv, don vi Dieu 12. Trach nhiem cim ngtfoi dalig d'Au trong viec ke khai, ding khai, quan IS7 ban ke khai tai san, thu nhap (sirsdoi Dieu 10, ND 37/2007) 1.T6 chirc, chi dao viec ke khai, cong khai
kip thoi, dung d6i Wong, dung trinh tu, thu
tuc theo quy dinh cua Luat Phong, chong tham nhang va Nghi dinh nay. tong khai tai san, thu 2. Chiu trach nhiem doi vai hanh vi vi pham quy dinh ve ke khai, nhap, trong co quan, to chile, don vi do minh quan ly theo quy dinh cua phap lust.
ve
Chi dao viec sap xep, bao quan, luu tra ban ke khai tai san, thu nhap theo quy dinh 3. quan ly ho so can bO; cung cap ban Ice khai tai san, thu nhSp day du, kip thei va tao dieu kien thuan loi cho co quan, to chirc, don vi co yeu cau; khong dugc lam sai lech not dung, lam mat mat, hu hong ban ke khai tai san, thu nhap.
7 Chirung III CONG KHAI BAN KE KHAI VA GIAI TRiNH VIEC KHAI TAI SAN, THU NHAP Dieu 13. Cong khai ban ke khai tai san, thu nhap cua ngtroi có nghia vu ke khai trong cac co' quan, to chfic, dun vi (bo sung mad) 1. Hang nam, Ban ke khai tai san, thu nhap cua can bo, cong chic, vien Mae phai cong khai trong co quan, to auk, don vi not "wed do thwang xuven lam viec. 2. Can cti• dile diem to chive, boat (tong cfia co quan, to chic, don vi do mink quail 1)5Nguai co tham quven quan1)5ngwai có nghia vu ke khai quvet dinh viec cong khai bang mot trong hai hinh Mar sau: a) Gong bo tai cuOc hop co quan, to char, don vi; ell& hop phai có tren 50 % so nguai lam viec trong co quan, to char, don vi va phai có dai dien lank dao to chic .hang, doan the trong co quan, to char, don vi tham du.; b) Niem vet tai fru so' co quan, to char, don vi; thai gian niem vet tai thieu la 30 nzaV tuc, vi tri niem vet phai dam bao an loan, du dieu kien de moi ngual trong co quan, to chat., don vi xem, dot Mc ban ke khai tai san, thu lien
3. Thai diem cong khai Ban ke khai tai san, thu nhap hang nam cfia can bo, tong char, vien chic thu'c hien trong khod ng thin gian tir ngav 1 Mang 1 den 31 Mang 3 hang nam. A
Dieu 14. Giai trinh nguon goc tai san tang them (NI sung mai) I. Ngwai co nghia vu ke khai phai tur gidi trinh va chiu track nhiem ve tinh truing fluty, kip thai cfia nhiing thong tin ve nguon goc tai san tang them; 2. Ctic loaf tai san tang them phai Will trinh ngu0n Arne bao gJ- m: a)Tai san guy dinh tai Khoan 1, Khoan 2 Dieu 7 Nghi dinh nay; b) poi voi cdc loaf tai san la kim khi qui, cici qui, mo to, 0 to, tau, thuven, cn phi'eu, trai phieu va ale tai san khcic khi tang them ve so krone. Voi mfic gid tri tie 50 trieu Gong tro. len so voi kj; ke khai Wu*.
c)poi voi cdc tai san, tai khoan nu& ngoai, tidn, so tiet kietn, sec pa cdc cong cu chuv'en nhwo'ng khac khi tang them tir 50 trieu dung tilt len. 3. Viec gig' i trinh ngtejn got tai san tang them dwoc that men khi ke' khai tai san, thu theo lieu chi qui, dinh tai mau "Ban ke khai tai san, thu Dieu 15. Giai trinh ve viec ke khai tai san, thu nh4p (si a. d i, b6 sung Di&l. 21, ND 37/2007/ND-CP) sham 4:4(hi có mot trong nhfing can cir quy dinh tai Khoan 1 Dieu 47 Lust phOng, chOng nhfing, nguoi (Cuing dau cu quan, to chine, dun vi ca tham quyen quan 1y nguad có nghia vu ke khai tai san, thu nhap phai có van ban yeu cau ngued dix kien (huge xac minh tai san, thu nhap giai trinh ro viec ke khai tai san, thu nhap cua minh.
8 Trong thai han nam ngay, Ice tir ngay nhan dugc yeu cau giai trinh, nguYi dugc yeu 2. cau phai có van ban giai trinh ve cac not dung dugc yeu au giai trinh. Noi dung giai trinh ph& lam to filth trung tlurc trong ke khai tai san, thu nhap, 3. tinh hap ly v'e n,tuort goc tai salt ping them hoac nhang thong tin ma co' quan, to chirc, ca nhan co tham quyen yeu cau de phut vu clio viec bo nhiem, each date, mien nhiem, bai nhiem, kV lust doi yeti nguai có nghia vu ke Trong thai han nam ngay, ke tir ngay nhan &lac van ban giai trinh act ngw?Yi 4. citro'c yeu cau gild trinh, nguai ding dau co' quan, to chive, don vi có tham quyen (man if nguai co nghia vu khai tai san, thu nhap ph& xem xet nOi dung giai trinh. Truang hap bcin giai trinh caa nguai co nghia vu rke khai da dap irng (Mac veu cau, tai san tang them thi ra ket luan e, nguon co can ca. ket Juan ve viec ke khai trung time, ve str minh bath; Truang hap ban giai trinh caa ngtrai co nghia vu ke khai khong hap lf, duty dap urng yeu cau thi ra quvet Binh xac minh. Chuang IV XAC MINH TAI SAN, THU NHAP Dieu 16. Quyet dinh xac minh tai san, thu nh4p (sira dOi Dieu 22, ND 37/2007/ND-CP) 1. Quyet dinh xac minh tai san, thu nhap phai co cac nOi dung sau: a) Can cix ra guy& dinh xac minh; b) Mc, ten, chirc vv, not cong tat cua ngtrai dugc xac minh; Ca quan, don vi tien hanh xac minh; ho ten, chirc vv, not ding tac cua ngugi xac c) minh; truang hgp thanh lap doan xac minh thi phk ghi ro ho, ten, chirc vu, not cong tat cua Truerng doan, thanh \Tien doan xac minh (goi chung la nguai xac minh); O dung xac minh; d) Ni d) Thai han xac minh; e) Nhiem vv, quyen han cua nguai xac minh. 2. Trong twang hgp viec xac minh tai san, thu nh4p CO not dung, firth chat phirc tap, lien quan den nhieu link vuc, dia ban xac minh rOng thi ngueri ra quyet dinh xac minh thanh lap doan xac minh va c6 quyen yeu cau ca quart, to chirc, don vi c6 lien quan cir can bO tham gia doan xac minh. Dieu 17. Ca quan, dun vi tien hank xac minh tai san, thu nhap (SCra cf6i Di'eu 20, ND 37/2007/ND-CP) 1. Co quan Thank tra Nita nuac cac cap có track nhiem tien hank xcic_rninh tai san, thu nhap doi vo7 nguai có nghia vu ke khai thuac tham quyen quart l)", cat, co' quan hank chinh nha nuac cling Cal).
9 2. Cac co quan khac cua Nha nix& va cac co quan, to chirc, don vi khong có co quan thanh tra nha nuot thi co quan, don vi phu trach cong tac t6 chirc can b8 tien hanh xac minh tai san, thu nhap. 3. Cdc T8 chirc chinh tri, T8 chirc chinh tr1 - xa h8i can cur vao to chirc b8 may, dieu le hoat dOng giao cho don vi, b8 phan chirc n0.'ng tien hanh xac minh cho phu hop.
Dieu 18. NOi dung xac minh tai san, thu nh4p (sib. d6i Dieu 23, ND 37/2007/ND-CP) Ni e dung xac mink tai san, thu nhap 10 nhiing thong tin ve tai san, thu nhap, ng-ii;on gac tai san tang them, bao gam: 1. Tai san, thu nhap thine to cua ngiroi có nghia vu ke khai; 2. Tinh xric thue vel thong tin tai san, thu nhap va nun g6c tat san tong them tai n ke khai so Voi tai san, thu nhap &we a
Dieu 19. Ho#t Ong xac minh tai san, thu nh4p (gift nguyen Dieu 24, ND 37/2007/ND-CP) Trong qua trinh xac minh tai san, thu nhap, nguai xac minh tien hanh cac hoat dOng sau: 1.Nghien tiro WO so, tai lieu có lien quan den viec xac minh; 2. Lam viec trirc tier, vai nguoi dixot xac mirth; 3. Xac minh tai ch.8" d6i vai tai san, thu nhap (Tuve xac minh; 4. Lam viec vai co quan, to chdc, don vi quan 1Y, loft tit h8 so, tai lieu ve tai san, thu nhap &roc xac minh; 5. Lam viec voi co quan, to chirc, ca nhan c6 chuyen mon. - ky thuat ve tai san throe xac minh de danh gia, giam dinh tai san do; 6. Lam viec vai co quan, to chdc, ca nhan co lien quan khac de phut vu cho viec xac minh tai san, thu nhap; 7. Hoat dOng khac can thiet cho viec xac minh tai san, thu nhap.
Dieu 20. Quyen han, trach nhilem cua ngtriri xac minh (gift nguyen Di'du 25, NE) 37/2007/ND-CP) 1.TiL hanh xac minh tai san, thu nhap khi co quyet dinh xac minh tai san, thu nhap. 2. Xac minh tai san, thu nhap khach quan, trung thvc, chinh xac, kip th6i; dimg not dung, thoi ha.n ghi trong quyet dinh xac minh. 3. Yeu cau ngued duoc xac minh cung cap th8ng tin, tai lieu lien quan an not dung xac minh. 4. Yeu,cau co quan, ca nhan có thong tin, tai lieu lien quan den not dung xac minh cung cap thong tin, tai lieu do.
10 uyen ap dung cac bien phap can thiet s 5. Kin nghi ea quan, t6 chirc, don vi có thawqnham ngan ch4n hanh vi tau tan tai san; hanh vi can tr6, can thiep tral phap luat vao hoat Ong xac minh. 6. Gift bf mat thong tin, tai lieu thu thap dugc trong qua trinh xac minh va chi bao cao v6i nguiyi ra quyet dinh xac minh tai san, thu nhap ye cac thOng tin, tai lieu dO. 7. Khong lam sai tech he sa, ket qua xac minh. 8. Bao cao ket qua xac minh voi no/6i ra quyet dinh xac minh va chiu trach nhiem ve tinh chinh xac, trong thuc, khach quan cua not dung da bao cap.
Dieu 21. Trach nhiem clia co quan, to chin, do'n vi, ca nhan lien quan (b6 sung Khoa. n 4, vao Dieu 27, NE) 37/2007/ND-CP) Khi c6 yeu cau cua ngtroi ra guy& dinh xac minh, nguaci xac minh, ca quan quan ly nha, (la, cot quan thue, ngan hang va cac ca quan, to chtrc, don vi, ca nhan lien quan co trach nhiem: 1. Cung cap thong tin, tai lieu lien quan den not dung xac minh va chiu trach nhiem ve tinh chinh xac cua thOng tin, tai lieu dugc cung cap. 2. Cir ngu6i có trach nhiem lam viec vai ngu6i xac minh de phuc vu hoat dOng xac minh. 3. Tien hanh cac hoat dOng thuc pham vi tham quyen, chuyen mon cua minh de phuc vu cho viec xac minh, lam ro cac thong tin can thief trong qua trinh xac minh hoc ngan chan hanh vi tau tan tai san, hanh vi can tra hoat d'Ong xac minh tai san, thu nhap. 4. (Iv ban nhan dan cdc cap, co' quan cOng an va cdc co' quan, to chIrc, cd nhan có lien quan chiu trach nhiem phoi hop yeti xac minh khi cita nktrai ra quvet dinh xdc minh veu cau, tao lieu kien thuan log de netrai xac minh hoan thank nhiem vu.
Dieu 22. Bien ban lam viec (gift nguyen Dieu 28, NE) 37/2007/ND-CP) 1. Cac bu6i lam viec gida ngtreci xac minh vOi ngtroi dugc xac minh, gicra ngu6i xac ca quan, to chirc, dan vi, ea nhan c6 lien quan phE dupe lap bien ban. minh 2. Bien ban lam viec phai co cac not dung sau: a) Thei gian, dia diem lam viec; b) Thanh phan tham gia; c) NOi dung lam viec; d) Ket luan cua buei lam viec hoc not dung dirge th6ng nhat tai bu6i lam viec; d) )"( kien bao ltru (neu co).
Dieu 23. Bio cao ket qua xac minh tai san, thu nh4p (gift nguyen Dieu 29, ND 37/2007/ND — CP)
11 1.Trong th6i han mtroi lam ngay, ke tir ngay ra quyet dinh xac minh tai san, thu nhap, ngidyi xac minh tien hanh cac boat Ong xac minh theo quy dinh tai Dieu 24 Nghi dinh nay va phai có bao cao ket qua xac mink tai san, thu nhap girl ngtrori ra quyet dinh xac minh. 2. Bao cab ket qua xac minh tai san, thu nhap phai co cac not dung sau: a) NOi dung xac minh, hoat dOng xac minh da dirge tien hanh va ket qua xac minh; b)114:1 sue, tai HO, chang cu thu thap claw trong qua trinh xac minh; bien ban lam vi'ec; c) Ket luan cua ngutri xac minh ve viec ke khai tai san, thu nhap; d) Kien nghi vi'ec xfr ly doi vOi nguoi ke khai khong trung thtrc (lieu co).
Dieu 24. Kectlu4n ye sty minh bach trong ke khai tai san, thu nh4p (gia nguyen Dieu 30, ND 37/2007/ND-CP) 1.Trong thoi han nam ngay, ke tir ngay nhan dugc bao cao ket qua xac minh tai san, thu nhap, sau khi xem xet bao cao ket qua xac minh trInh eta nguoi dugc xac minh, can cfr cac nguyen tac ye ke khai tai san, thu nhap va xac dinh gik tri tai san, thu nhap phai ke khai quy dinh tai Nghi dinh nay, ngtrari ra guy& dinh xac minh ra ket luan ye sir minh bach trong ke khai tai san, thu nhap. Ban ket luan nay dugc gfri cho nguoi chrgc xac mirth, co quan, to chirc c6 yeu cAu xac mink va nguoi to cap khi nguoi to cao có yeu can. 2. NOi dung dm ban ket luan ve su minh bach trong ke khai tai san, thu nhap phai neu ro sir phil hop hay khong phi'. hop Oita ban ke khai tai san, thu nhap va ket qua xac minh; tnrong hop có sur khong phi.' hop sift ket qua xac minh va ban ke khai thi ket luan khong trung thtrc va neu ro str sai k'ch ye so hrong tai san, thu nhap, thong tin me ta ye tai san, thu nhap, bien clang tai san; quyet dinh hoac kien nghi nguoi có thamquyen ngtroi ke khai khong trung thus. 3. Trong trtrong hop nguoi dugc xac minh tai san, thu nhap de nghi nguoi ra ket luan v'e sir minh bach trong ke khai tai san, thu nhap xem xet lai ban kat luan thi nguoi ra ket luan co trach nhilem xem xet va tra loi nguoi de nghi trong then han nam ngay ke tir ngay nhan dugc de nghi; trtrong hop ngtriyi de nghi khong clang y vOi ket qua giai quyet cua nguoi ra ket luan va kien nghi ngtx6i dims dau co quan, to chirc, don vi cap ten trirc tiep cua nguoi ra ket luan thi nguoi nhan dugc kien nghi phai xem xet, ra quyet dinh giai quyet.
Dieu 25. Cong khai kt lu;an ye sty minh bach trong ke khai tai san, thu nkap (b6 Khoan 4, Di'u 31, ND 37/2007/ND-CP vi da quy dinh tai Khoan 3) 1.Trong thoi han nam ngay, ke tir ngay nhan dugc yeu cAu cong khai ban ket luan ve six minh bach trong ke khai tai san, thu nhap cua co quan, to chirc,da you cau xac minh theo quy dinh 41i Dieu 47a Luat phone', chong tham nhung, nguoi ra ket luan phai ra quyet dinh cong khai ban ket luan do. 2. Doi viec xac minh tai san, thu nhap phtic vu cho viec mien nhiem, bai nhi4m, IcS7 luat hoac khi có hanh vi tham nfrang thi ngtrgi ra ket luan ve sir mirth bach trong Ice khai tai san, thu nhap phai ra quyet dinh cong khai ban ket luan do ngay sau khi ban ket luan dirge ban hanh. 3. Ban ket luan ve str mirth bach trong ke khai tai san, thu nhap dugc cong khai tai cac dia diem sau day:
12 a) Trong co quan, 0 chirc, don vi nth ngued có nghia vg ke khai tai san lam viec khi ngued do dugc bo nhiem, bau, phe chuan. b) Tai hth nghi eft tri nai ngirei co nghia vu ke khai irng cir dai Neu Qu6c hth, dai bleu Hoi dOng n_han dan. c) Tai co quan, to chirc, don vi nai nguad dirge de nghi de QutSc hoi, Hoi d6ng nhan dan hoac Dai hOi oh to chirc chinh tri, to chirc chinh tri - xa hth bau, phe chuan.
Dieu 26. HO so xac minh tai san, thu nhap (bó Khoan 3, Dieu 32, ND 37/2007/ND-CP vi da t6 hop vao Dieu 5) 1. Viec xac minh tai san, thu nhap phai dugc lap tha..nh , a) Quyet dinh xac minh; bien ban lam viec; giai trinh ket qua xac minh;
WO so. H6 so xac minh g'Om có:
ngued dugc xac minh; bao cao
b) Ket Juan ye su minh bach trong ke khai tai san, thu nhap; Van ban yeu au, kien nghi cua ngued ra quyet dinh xac minh, ngued xac minh; c) d) Ket qua danh gia, giam dinh trong qua trinh xac minh (neu co); d) Cac tai lieu khde có lien quan den viec xac minh. 2. Viec quan 19, sir dung hi5 sa xac minh tai san, thu nhap dirge thirc hien theo quy dinh cua phap luat ve quan19 ho so can bi).
Chuang V XIS LV. VI PHAM CAC QUY DINH VE MINH BACH TAI SAN, THU NHAP viec Dieu 27. Xir ly ky 1u4t doci voi hanh vi cham ke khai, cham to eh& san, ke khai, cong khai va ch4m tong hop bao cao ket qua ye minh bach tai thu nhap (s ra d6i Dieu 33a ND 37/2007) don vi có can bk) thuOc dth Wong phai ke khai „ 1. Ngued dimg dau ciia ca quan, to chirc, so vai quy dinh cua phap luat; ngued co nghia vu ke
ma chirc viec ke khai, cone khai ch4rn khai tai san, thu nhap ma ke khai cham so vai tiled han ke khai theo quy dinh cua phap luat; thirc hien ngired co trach nhiem tong hop, bao cao ket qua ye minh bach tai san, thu nhap theo tinh chat, mire do bi xir 19 cham so v6i quy dinh ye thed han tong hop, bao cao thi bang mot trong cac hinh thirc k9 luat sau: a) Khien trach; b) Canh cao; c) Ha bac Wong. 2. Tharn quyen, trinh tu, thu tuc xir 19 ky luat d6i v6i ngired dirng dau eta co quan, t6 ngued co nghia vu ke khai tai san, thu chirc, don vi cham to chirc viec ke khai, cone kiwi; nhap ma ke khai cham; ngOi co trach nhiem tong hop, bao cao ket qua ye minh bach tai san, thu nhap ma thirc hien cham dugc thuc hien theo quy dinh cua phap luat ye XiT 19 ky luat doi
13 vOi can be, cong chirc, vien chirc, nguoi lao Ong trong cdc doanh nghiep nha east va quy dinh ve xer ly 103 lust trong Quan doi nhan dan va Ong an nhan dan.
Dieu 28. Xir 15, ky lust clot voi nguiri ice khai, giai trinh nguOn gtIc tai sin tang them khong trung thtrc (Sfra doi Dieu 33, ND 37/2007) 1. Trong thai han naim ngay, ke tfr ngay co ket lulan ye sir ke khai tai san, thu nhSp khong trung thgc, nguoi dung clau co quan, to chfrc, don vi có tham quyen xfr 13`i kST lust phai tien hanh xem xet, xir 13,'T ky luSt doi voi nguoi ke khai khOng trung thirc. , 2. ThAm quyen, trinh by, thu tpc xfr kY lust doi voi nguoi ke khai, giai trinh nguon g8c tai san khong trung thirc quy dinh nha sau: a) DOi nguoi ke khai, giai trinh khong trung thgc la can b0, cong chuc, vien chuc, lam viec trong doanh nghiep nha nwdc dugc thgc hien theo quy dinh cua phap luSt ve nguoi xfr 15, ky luSt can be, cong chfrc, vien chdc; ky lust lao &Mg trong doanh nghiep nha nwor. b) Doi voi ngubi ke khai tai san, thu nhap khong trung thgc trong cac Cu quan, don vi thuec Quan dOi nhan dan; trong cac car quan, don vi thuec Cong an nhan dan thirc hien theo quy dinh phap luSt ye xer lv kJ.; lust trong Quan 4:10i nhan dan, Cong an nhan dan.
c) D61 voi nguoi ke khai, giai trinh nguon goc tai san tang them khong trung thirc trong cdc to chiec chin!: tri, to chart chink tri Vol thu'c hien theo guy dinh erica to cht're do. 3. Quyat Binh ky luSt doi voi nguoi ke khai tai san, thu nhap khong trung thirc phai dugc niem yet cong khai tai tru se co quan, to chdc, don vi norm nguoi do lam viec; tiled han niem yet it nhact la ba muoi ngay lien tpc ke tfr ngay quyet Binh ky luSt dugc ban hanh.
Dieu 29. Hinh thirc xfr 157 nguiYi ke khai, giai trinh nguiin g6c tai san tang them khong trung thirc (t6 hop, sira Khoan 1, Dieu 33, Dieu 34 ND 37/2007) 1.Ngtrai ong cu dai bieu Quoc hei, dai Neu HOi clang nhan dan ma bi kat luSn la ke khai, gidi trinh nguon goc tai san tang them khong trung thuxc thi bi xod ten khOi dank sach nguoi dng cu trong tiled han met nhiem kY. 2. Ngtrai du. kien dust bau, phe chuAn tai Qu'L hei, Hoi deng nhan dan ma bi ket luSn la ke khai, giai trinh nguon goc tai san tang them khong trung thirc thi khong dugc bau, phe chuan trong thefi han met nam, ke tfr ngay bi ket lulan la ke khai khong trung thirc. Nguoi frng cfr dai bieu Queic hoi, dai bieu Wei deng nhan dan, ngtrOi dg kien dugc ba‘u, phe chuan tai Quoc hei, HOi clang nhan dan bi ket luSn la ke khai, trinh nguon gaC tai san tang them khong trung thkrc ma ngui:ri dO la can be, cong chuc,giai vien chuc, si quan, quan nhan lam viec trong cac car quan, to chfrc, don vi thuOc cac cor quan nha nuOv, doanh nghiep nha ntroc, Quan dei nhan dan, Cong an nhan dan ngodi viec bi xir 1y theo quy dinh tai khoin 1 va khoan 2 Dieu nay thi con bi xfr 13'7 kST luSt theo quy dinh tai Khoan 4 Dieu nay. 3. NRItili dtr kien bo nhiem la can bo, cong cherc,vien cherc, nguoi lam viec trong doanh nghiep-nha ntror, trong cdc co quail, don vi thubc ()min doi nhan dan; trong cdc co' quan, den vi thuoc Gong an nhan dan bi,ket luau ke khai, trinh ngujn geic tai san tang them khong truing thirc thi khong bo nhiem trong the han mot natn, ke ter ngay bi ket luau
Ca ke nay.
14 khai iai trinh khon trun time va bi xir 1 k' luat theo u clinh tai Khoan 4 Dieu
Ilinh thin Xir 15r 147 1u4t doi vei nguei ke khai, giai trinh nguon gOe tai san tang 4. them khOng trung thisc trong co quan, to chic, don vi voi can bd bi kjt luan khong trung thtec trong ke khai tai san, thu nhap thi tuj) theo Dai a), tinh chat, mire cad bi xer lj) bang mat trong cac hinh thik kj) ludt sau: Khien trach;Canh cao;Ha bac licang;Ha noch. vai tong chik bi Idt luan la khong trung thzk trong Ice khai taisan, thu nhdpt b) a sau: Khien lf) bang mot trong cac hinh thicc k-j') lut bi tuy theo tinh chat, mire trach;Canh ccio;Hd bac hcang;Giang chik;Cach chlk. vien chtivs bi ket luan la khon • trun thtrc tron ke khai tai san thu nha c Dai thi to theo tinh chat mac cao bi xi'r 1 ban mot tron cac With thdy k' luat sau: Khien trach• Ca'nh cdo• Cdch char. bi kit luan la khan doanh n hie nita d ,Doi yeti n • wed lam viec trop ke khai tai san thu nha thi tit theo tinh chat may do bi xer l' ban mot trun tlitrc Iron ' luat sau: Khien track; Ccich cht're. trop cac hinh tht'rc n•troi kha' iai trinh n e Dai When dan trop viec tron eac co' uan don vi thuoc uan doi uan cioi nhan dan va Con an nhan dan. dinh hei luatve xer 1' k luat iron theo trach nhiem trong xac minh tai san, thu nhap (sira Di'eu 30. Xir 1ST Di'eu 35 ND 37/2007) xac minh, nguoi ra quy"' dinh xac minh, ngtrai xac minh, nguZYi ra ke't 1. NgiriYi yeu Juan ve skr minh bach trong ke khai san, thu nhap có hanh vi vi pham cac quy dinh ve xac luat theo quy dinh cua phap mirth tai san, thu nhap thi tuST theo tinh chat, mire dO bi XiT 15r kS, luat. au xac mirth, ngi.thi ra quy6t dinh xac minh, ngued tin hanh xac mirth, Ngubi yeuc r 2. ngued ra ket luan ve six mirth bach trong ke khai tai san, thu nhap có hanh vi vingued phamdirge cac quy xac dinh ye xac minh tai san, thu nhap, xam pham quyen va 19i ich hop phap mirth có trach nhiem tai chink tong khai bang van ban va gui cho ngtrbi dugc xac minh, co quan, to chirc, don vi nai ngiroi do lam viec. cunthongtin tai k tai 3. Nf aid dein dau n trai chive iao nhiem vu ien u uan khdc khOn duty hien thirc hien khon uan dan vi c6 theo n: an hen va cac n!troi tien hank xdc minh thi san thu nha thi cift khon! ki thal eu cau link chat mere do vi ham bi xir 1" luat hock tru ct'ru track nhiem hinh sir theo u lo Mona tin cita ha sd xac mink tai san thu nha khi chtra &roc k' luat hoac 4. N• trai nao fib tinh chat mac vi ham bi n troi c6 them tru eau trach nhiem hinh sir theo
5 0i4u 52. CAc hinh thipc ky luAt doi vol vien ch(rc
15
Chtrung VI
TO CIWC THT1C HIEN VA DIEU KHOAN THI HANH Dieu 31. Trach nhiem caa Thanh tra Chinh phu (sira Dieu 36, ND
37/2007) 1.T6 chirc, chi dao, huOng data. cong tic thank tra viec thuc hien cac quy dinh ve minh bach tai san, thu nhap theo nOi dung, ttinh tu, thu tuc quy dinh tai Lust PhOng, chong tham nhiing, Nghi dinh so /ND-CP ngay ... thing nam 2013 dm Chinh phu quy dinh chi ti6t va huOng din thi hanh mot so dieu cua Luat Phong, thong tham nhang va Nghi dinh nay. 2. Chia'. tri, ph6i hop voi BO, ca quan ngang BO, co quan thuOc Chinh co. quan co lien quan huong dan, kiem tra, don dot cac cap, cac nganh trong viec thuc hien cac quy dinh ye minh bach tai san, thu nhap. 3. Tong hop, bao cao Chinh phu, Thu tuong Chinh phu ket qua thuc hien cac quy dinh ve minh bach tai san, thu nhap Dieu 32. Viec huieng dan, don dOc, kiem tra, thanh tra va tong hal) ket qua viec ke khai, cong khai ban ke khai, xac minh, ket 1u4n va cong khai ban ket lu'On xac minh (1)6 sung, sfra doi Di'u 36a, ND 37/2007) 1., Ngu6i dimg d'au co quan, t6 cht.c, don c6 trach nhiem huong dfin,,d8n d6c, kiem tra va tong hop ket qua viec ke khai san, thu nhap, quan 13'i ban ke khai doi vOi nguoi c6 nghia vu ke khai thuOc dien quLn15/ cua minh; theo climb kST bao cao ket qua ye co. quan thanh tra cong cap. 2. Ca quan Ni e vu cac cap halting dan, don d6c, kiem tra, thanh tra, tong hop ket qua ke khai, xac minh, ket luan va cong khai ban ket luan dOi nguari ke khai gang cong tic tai co. quan eta to chile xa h0i, to chile xa hOi nghe nghiep va to chi'rc, don vi Ude c6 sir dung ngfin sack, tai san nha nuac; theo dinh ky bao cao ket qua ye ca quan thanh tra ding cap. 3. Ca quan thanh tra nha nu& cac cap huong dAn, don d6c, kiem tra, thanh tra va tong hop ket qua viec: ke khai, cong khai ban ke khai, xac minh, ket luan, cong khai ban ket luan trong pham vib0, nganh, dia. phuong minh; theo dinh bao cao ket qua ve co. quan thanh tra nha nuot cap ten. Thanh tra Chinh phu huong dan, don deo, kiem tra, thanh tra va tong hop ket qua viec: ke khai, cong khai ban ke khai, xac minh, ket luan, cong khai ban ket luan trong pham vi ca. nu&c. 4. Ck b0, nganh Trung 'rang ,c6 chirc nang quan nha mot theo nganh linh vue c6 trkh nhiem huong dan, don doe, kiem tra, thanh tra va tong hop ket qua viec: ke khai, cong khai ban ke khai, xac minh, ket luan, cong khai ban ket luan doi vii tap doan kinh te, tong cong ty, cong ty nha nuoc, cong ty c8 phan c6 von gOp cua Nha ntroc thuOc nganh, lihh vuc quail ly nha nu& dm bo, nganh minh. Theo dinh kk, co quan,- to chile, don vi not tren tong hop ket qua ke khai tai san, thu nhap cua don viLnainh va gui ye thanh tra b0 thuOc pham vi quan ly nha ntrOc Gila BO, nganh minh d'f.:teng hop chung. Co. quan trunR wang cua To char chink tri, to char chink tri x'd hod Misr hien viec hithng dan, Him Ira, don dac, tong hop ket qua thus hien viec ke khai, cong khai ban
-ke" khai, xac mink, kit luan va conk khai ban kit lam xdc minh tai san thu nhap tronR, he thong caa minh.
16 6. Ky bao cao tinh tir ngay 01 thing 01 den ngay 31 thing 12 hang nam; thei han bao cao cham nhat is ngay 31 thing 3 dm nam sau.
Dieu 33. Trach nhiem cua BO, quan ngang BO, quan thuOc Chinh (Nguyen phu, Uy ban nhan dan tinh, thanh phis trirc thuOc Trung wow Di'u 37, ND 37/2007) 1. T6 chirc, chi dao, tuyen truyen, ph6 bien, hwang dan, don disc, kiem tra viec thuc hien cac quy dinh ve minh bach tai san, thu nhap trong pham vi BO, nganh, dia phuong, ca quan minh. 2. Ra scat, bai bo theo tham quyen; kien nghi cac ca quan, to chirc co tham quyen bai b6 cac quy dinh trai vii cac quy dinh ve minh bach tai san, thu nhap tai Luat Phong, thong tham nhung va Nghi dinh nay. 3. Khen thuang tap the, ca nhan c6 thanh tich, xix ly nghiem minh nguai co hanh vi vi pham quy dinh ye minh bach tai san, thu nhap.
Dieu 34. Giam sat cim ty ban Mat tran TO gate Viet Nam va cac to chirc thanh vien cila Mat tran (Nguyen Dieu 35a, ND 37/2007/ND-CP) 1. Uy ban Mat tan T6 qu6c Viet Nam va cac t6 chirc thanh vien dm Mat tran trong
pham vi nhiem vu, quyen han cua minh c6 trach nhiem giam sat viec thuc hien phap luat ve minh bach tai san, thu nhap dm can bO, Gong chile, vien chic. , 2. Khi can thiet, co quan nha mrac co trach nhiem mai dal din Uy ban Mat tan T6 quoc Viet Nam va cac to chirc thanh vier' dm Mat tan tham gia giam sat, thanh tra, kiem tra viec that hien phap luat ve minh bach tai san, thu nhap. Uy ban Mat tran To quoc va de to chirc thanh vien dm Mat tan c6 trach nhiem cung cap thong tin, cir nguoi tham gia khi dugc yeu cau. 3. Uy ban Mat tan T6 qu6c Viet Nam va cac t6 chirc thanh vien ciia Mat tran tip nhan cac y kien phan anh cua nhan dan, kien nghi co quan c6 tham quyen xem xet, xix 13r/ hanh vi khong trung that trong ke khai tai san, thu nhap. 4. Throng hop phat hien co dau hieu bat minh v6 tai san, thu nhap thi Uy ban Mat tran To quoc Viet Nam va cac chirc thanh vien cila Mat tran ,kien nghi co quan c6 tham quyen xem xet, giai quyet. Trong thei han multi lam (15) ngay, ke tir ngay nhan dixqc kien nghi, co quan, to chirc, ca nhan co trach nhiem xem xet, giai quyet va thong bao ket qua giai quyet cho Uy ban Mat tan TO quoc Viet Nam va cac to chirc thanh vien cila Mat tram 5. D6i vai ca nhan cu -all o cap xa, khu dan cu nhung cong tic O nisi khac, Uy ban Mat tan TO quoc Viet Nam va cac thanh vien dm Mat tan To quOc xa, phuemg, thi tran c6 quyen phat hien, kien nghi xir ly hanh vi khong trung that trong ke khai tai san, thu nhap, co dau hieu bat minh ye tai san, thu nhap.
Dieu 35. Hien lire thi hanh (Sira Di'eu 38 ND 37/2007) Nghi dinh nay co hieu lac thi hanh ke tir ngay 0 thing 00 nam 2013. Clic guy dinh tai Nghi dinh so 37/2007/1VD-CP ngay 9 tit/Mg 3 milli - 2007 cfia Chinh pita guy dinh ye minh bach tai san, thu nhlzp vet Nghi dinh so 68/2011/ND-CP ngay 08 dicing 8 nam 2011 cfia Chinh phet sfra dOi, bo sung mot so diett, ctia Nghi dinh 37/2007/ND-CP ngay 9 tiding 3 nam 2007 cfia Chinh phii guy dinh ye minh bach tai san, thu nhap, Quyit dinh 85/2008/QD-TT' ',gay 3 dieing 7 nam 2008 ciia Thu ttrowg Chink ti het hieu lac ke tir ngay Nghi dinh nay c6 hieu lac. pAL
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Dieu 36. Trach nhifm thi hanh (nguyOn Dieu 39, ND 37/2007) Cac BO trtrOng, Thu truing co. quan ngang BO, Thu truOng ca quan thuOc Chinh Chit tich Hoi d6ng nhan dan, Chit tich Uy ban than dan tinh, thanh pht; trvc thuOc Trung trong va cry quan, to chirc, don vi, ca than al lien quan chin trach nhiem thi MAI Nghi dinh nay./.
No'i
- Ban Bi thu Trung yang Da'ng; - Thet tuthig, cac Ph6 Thu tuiffng Chinh phtl; - Cac BO, ca quan ngang BO, co quan thuOc CP; - HDND, UBND cac tinh, TP true thuOc TW; - Van phong Trung trang va cac Ban caa Dang; - Van phOng Chit' tich nude;
TM. CHINA PHU TINT TU'ONG
Nguyen TAn Dung
