2011年-IMF国际货币组织全球_Kuwait_Report_on_Observance_of_Standards_and_Codes_FATF_Recommendations_for_Anti_21页_512kb

报告摘要

Kuwait: Report on Observance of Standards and Codes—FATF AML/CFT Recommendations Summary

Core Content

This report evaluates Kuwait's compliance with the Financial Action Task Force (FATF) 40+9 recommendations on Anti-Money Laundering (AML) and Combating the Financing of Terrorism (CFT). It was prepared by the International Monetary Fund (IMF) using the 2004 assessment methodology. The report outlines key findings, institutional measures, preventive measures for financial institutions and designated non-financial businesses and professions (DNFBPs), legal persons and non-profit organizations, national and international cooperation, and other issues. It also includes a summary table of compliance and key recommendations.

Key Findings

Money Laundering (ML): There is currently no evidence of significant ML in Kuwait, but the financial sector is rapidly growing, creating potential risks.
Terrorist Financing (TF): No major terrorist activity has been recorded, but less serious activity has been noted.
AML/CFT Legal Framework: The AML Law was introduced in 2002 and does not criminalize TF or include a mechanism to implement UNSCRs. A new draft AML/CFT law was proposed in 2007 but not yet adopted.
KFIU Independence: The Kuwait Financial Intelligence Unit (KFIU) lacks legal and operational independence and is not the designated national center for STRs.
CDD and Record-Keeping: CDD and record-keeping requirements exist, but are unevenly applied across sectors, with deficiencies in timing, verification of beneficial owners, and ongoing due diligence.
PEPs and Risk Management: There are no measures in place to address politically exposed persons (PEPs) for most financial institutions (FIs), and existing requirements do not conform to FATF standards.
Cross-Border Cash Control: The AML Law includes a cross-border cash control regime, but it is limited to inbound movements and does not cover outbound transactions.
Enforcement and Sanctions: The enforcement powers and sanctions against FIs are limited, with no monetary sanctions available and ineffective sanctions applied.
DNFBPs Supervision: Only three DNFBP categories are recognized under FATF standards, and supervision is inadequate, especially for lawyers.
Legal Persons and Non-Profit Organizations: Competent authorities struggle to obtain accurate information on ownership and control changes. Bearer shares and trusts are not permitted.
International Cooperation: Cooperation mechanisms exist but are limited in scope and effectiveness, especially regarding information sharing and mutual legal assistance (MLA).

Main Recommendations

FATF Recommendation	Compliance Status	Key Recommendations
Legal System and Related Institutional Measures
Criminalization of ML	Largely Compliant (LC)	- Prosecute ML even without prior predicate offense conviction<br>- Criminalize smuggling of migrants and TF<br>- Extend criminal liability to all legal persons
Criminalization of TF	Non-Compliant (NC)	- Criminalize TF in accordance with SR.II
Confiscation, freezing, and seizing of proceeds of crime	Largely Compliant (LC)	- Allow confiscation of corresponding value property<br>- Ensure AML confiscation is effectively applied
Freezing of funds used for terrorist financing	Non-Compliant (NC)	- Adopt laws and procedures to comply with SR.III<br>- Ensure freezing orders are implemented in line with SR.III<br>- Provide clarity on implementation of UNSCRs 1267 and 1373<br>- Criminalize TF
The FIU and its functions	Partially Compliant (PC)	- Clarify legal basis for KFIU as a national center<br>- Ensure KFIU provides reporting guidance<br>- Enhance KFIU access to financial and law enforcement information
Law enforcement, prosecution and other competent authorities	Partially Compliant (PC)	- Take a proactive approach to investigate and prosecute ML and TF<br>- Maintain comprehensive statistics
Cross-Border Declaration & Disclosure	Partially Compliant (PC)	- Amend AML Law for a clear legal basis for declaration system<br>- Align cross-border cash and bearer instruments powers with Customs<br>- Provide Customs with authority to stop cash or bearer instruments in suspicious cases
Preventive Measures—Financial Institutions
Customer Due Diligence (CDD)	Non-Compliant (NC)	- No threshold for CDD on regular customers<br>- Establish clear CDD requirements for all FIs<br>- Verify identity of all legal persons and beneficial owners
Record Keeping and Wire Transfer Rules	Largely Compliant (LC)	- Maintain records for at least five years<br>- Ensure records are available to competent authorities
Monitoring of Transactions and Relationships	Non-Compliant (NC)	- Extend monitoring requirements to all FIs<br>- Examine transactions involving non-compliant countries
Suspicious Transaction Reports (STRs)	Non-Compliant (NC)	- File STRs with the KFIU<br>- Extend STR requirements to attempted transactions<br>- Provide clear guidance and feedback on STRs
Internal Controls, Compliance, Audit and Foreign Branches	Partially Compliant (PC)	- Ensure compliance officers are at management level<br>- Establish effective internal procedures and compliance arrangements<br>- Ensure audit functions are adequately resourced and independent

Key Information

The AML Law is the primary legal instrument, but it lacks provisions criminalizing TF and does not fully align with FATF standards.
The KFIU is not an independent national center and relies on the Public Prosecutor's Office (PPO) for STRs.
DNFBPs are not adequately supervised, especially in the legal and professional sectors.
International cooperation is limited, with information sharing restricted to criminal matters and consolidated supervision.
Licensing and resource allocation for AML/CFT are insufficient, and there is a lack of specialized skills among competent authorities.
Enforcement and sanctions are weak, with no monetary penalties and limited effectiveness.
Cross-border measures are incomplete, with no provisions for outbound cash control or clear procedures for Customs to act on suspicion.

Summary of Compliance

The report highlights that while Kuwait has made progress in implementing AML/CFT measures, there are significant gaps in legal framework, institutional independence, supervision, and international cooperation. Strengthening the legal basis for criminalizing TF, enhancing the independence and functionality of the KFIU, and improving supervision and enforcement mechanisms are critical areas for improvement.

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