2011年-IMF国际货币组织全球_Islamic_Republic_of_Afghanistan_Report_on_Observance_of_Standards_and_Codes_FATF_Recommendations_for_Anti_17页_534kb

Summary of the Islamic Republic of Afghanistan: Report on Observance of Standards and Codes (ROSC)—FATF AML/CFT Recommendations

Core Content

This report, prepared by the IMF Legal Department and approved by Sean Hagan in July 2011, evaluates Afghanistan's compliance with the FATF 40+9 Recommendations on Anti-Money Laundering (AML) and Combating the Financing of Terrorism (CFT). It highlights both the progress made and the significant challenges that Afghanistan still faces in implementing a robust AML/CFT regime.

Main Challenges

• High Risk Environment: Afghanistan remains one of the poorest and most corrupt countries in the world, with a weak business environment, a large illicit narcotics sector, and ongoing security threats.
• Weak Legal and Institutional Framework: Despite legislative efforts, the legal system and institutional structures for AML/CFT are not fully developed and suffer from significant deficiencies.
• Limited Enforcement and Coordination: Law enforcement agencies lack clarity in their powers, suffer from poor coordination, and have limited capacity to investigate and prosecute financial crimes.
• Inadequate Financial Controls: Preventive measures in the financial sector, particularly with regard to customer due diligence (CDD) and suspicious transaction reporting (STRs), are not fully implemented or effective.
• Weak Financial Intelligence Unit (FIU): FinTRACA, Afghanistan’s FIU, has limited legal authority and operational independence, and its capacity to analyze and disseminate STRs is insufficient.

Key Findings

• Legal and Institutional Framework: The legal system is still evolving, and while some laws have been enacted, they are not yet fully implemented or effective.
• Criminalization of ML/TF: Money laundering is criminalized but does not cover all FATF-designated predicate offenses. Terrorist financing is also criminalized but with limited scope and enforcement.
• Financial Sector: The banking sector has expanded, but many financial transactions are still conducted through money service providers (MSPs), which are not sufficiently regulated.
• Cross-Border Controls: The cross-border currency declaration system is only partially implemented, particularly at the Kabul International Airport (KIA), and lacks clarity and enforcement.
• Non-Financial Businesses and Professions (DNFBPs): DNFBPs are subject to AML/CFT obligations, but these have not been implemented.
• Legal Persons and NPOs: There is insufficient transparency regarding ownership and control of legal persons. Non-Profit Organizations (NPOs) are not adequately monitored for potential misuse in financing terrorism.

Main Recommendations

Legal System and Institutional Measures

• Amend the AML LD and obtain parliamentary approval.
• Expand the criminalization of predicate offenses such as organized crime, human trafficking, and environmental crimes.
• Ensure the AML legal framework is progressively implemented across the country.
• Criminalize the provision of funds to terrorist individuals and organizations.
• Extend criminal liability for ML/TF to corporate entities partially owned by the Afghan government.

Confiscation, Freezing, and Seizing of Proceeds

• Enable confiscation of proceeds from all predicate offenses.
• Clarify and improve the freezing mechanism under UNSCR 1267 and 1373.
• Establish clear procedures for domestic freezing and delisting of terrorist assets.
• Ensure that freezing measures do not unduly restrict legitimate financial activities.
• Provide clear legal obligations for the private sector to implement freezing orders.

Financial Intelligence Unit (FIU)

• Grant FinTRACA the authority to disseminate financial information to the Attorney General's Office (AGO) for TF investigations.
• Enhance FinTRACA’s awareness campaigns on reporting requirements.
• Improve the depth and quality of STR analysis by providing access to relevant information.
• Ensure FinTRACA has an independent budget and adequate staffing.
• Mandate the publication of annual reports and typologies of ML/TF.
• Provide specialized training to FinTRACA staff.

Law Enforcement and Prosecution

• Investigate ML/TF as standalone crimes.
• Improve coordination among law enforcement agencies.
• Provide AML/CFT training to investigative agencies, especially financial crime investigators.

Cross-Border Declaration

• Implement cross-border currency declarations for all travelers.
• Clearly define "bearer negotiable instruments."
• Ensure Customs has the authority to request information on the origin and intended use of cash and bearer instruments.
• Establish clear and dissuasive sanctions for false declarations and suspicious transactions.
• Clarify responsibilities of border agencies and ensure compliance with SR IX.

Summary Table of Observance and Key Recommendations

Conclusion

Afghanistan has made some progress in establishing AML/CFT legal and institutional measures but remains largely non-compliant with the FATF standards. Strengthening the legal framework, improving implementation, and enhancing the capacity of FinTRACA and law enforcement agencies are critical steps needed to address the high risk of ML/TF in the country.