{"id":4095,"date":"2016-03-17T08:58:11","date_gmt":"2016-03-17T14:58:11","guid":{"rendered":"http:\/\/estuderecho.com\/sitio\/?p=4095"},"modified":"2016-03-17T08:59:20","modified_gmt":"2016-03-17T14:59:20","slug":"ley-en-contra-del-secreto-bancario-y-por-la-transparencia-de-las-sociedades","status":"publish","type":"post","link":"https:\/\/estuderecho.com\/sitio\/?p=4095","title":{"rendered":"Ley en Contra Del Secreto Bancario y Por La Transparencia de Las Sociedades"},"content":{"rendered":"<blockquote>\n<div class=\"ff3\" style=\"text-align: center;\">\n<p><span style=\"color: #800000;\"><strong>Ley en Contra del Secreto Bancario y por la Transparencia de las Sociedades<\/strong><\/span><\/p>\n<hr \/>\n<\/div>\n<\/blockquote>\n<div class=\"ff3\" style=\"text-align: center;\"><\/div>\n<div class=\"ff3\" style=\"text-align: center;\"><span class=\"a\">EXPOSICI\u00d3N DE MOTIVOS<\/span><\/div>\n<div class=\"ff2\"><span class=\"a\">La expansi\u00f3<span class=\"l6\">n del comercio a nivel mundi<span class=\"l6\">al y la falta de regul<span class=\"l6\">aci\u00f3n y ausenci<span class=\"l6\">a de\u00a0<\/span><\/span><\/span><\/span><\/span><span class=\"a\">controles por parte de las entidades estatales, puede generar efectos negativos\u00a0<\/span><span class=\"a\">para los pa\u00edses, <span class=\"l6\">como lo <span class=\"l6\">ser\u00eda su aprov<span class=\"l6\">echami<span class=\"l6\">ento por p<span class=\"l6\">arte de l<span class=\"l6\">a delin<span class=\"l6\">cuencia\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">organiz<span class=\"l6\">ada, toda vez que dicha expansi\u00f3n es propic<span class=\"l6\">ia para el desarrollo de redes\u00a0<\/span><\/span><\/span><span class=\"a\">del<span class=\"l6\">inc<span class=\"l6\">uenc<span class=\"l7\">ial<span class=\"l7\">es, as\u00ed como para ocult<span class=\"l7\">ar a tra<span class=\"l6\">v\u00e9s del comer<span class=\"l6\">cio<span class=\"l6\">, actos il\u00ed<span class=\"l7\">cit<span class=\"l7\">os\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">dif\u00edcilmente detectables por las autoridades de un Estado.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">Es pa<span class=\"l7\">ra to<span class=\"l9\">do<span class=\"l8\">s ev<span class=\"l8\">id<span class=\"l8\">en<span class=\"l8\">te la im<span class=\"l8\">po<span class=\"l7\">rt<span class=\"l9\">an<span class=\"l8\">ci<span class=\"l7\">a de en<span class=\"l7\">fr<span class=\"l8\">en<span class=\"l8\">ta<span class=\"l9\">r ad<span class=\"l8\">ec<span class=\"l7\">ua<span class=\"l8\">da<span class=\"l8\">me<span class=\"l8\">nt<span class=\"l8\">e la<span class=\"l9\">s\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">operaciones que realizan individuos al margen de la ley para intentar legitimar los\u00a0<\/span><span class=\"a\">recursos que obt<span class=\"l7\">ienen de activ<span class=\"l6\">idades il\u00ed<span class=\"l6\">citas med<span class=\"l6\">iante figu<span class=\"l6\">ras jur\u00eddi<span class=\"l6\">cas. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\"><span class=\"l7\"><span class=\"l6\"><span class=\"l6\"><span class=\"l6\"><span class=\"l6\"><span class=\"l6\">En la\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">medida que el Estado guatem<span class=\"l6\">alteco pueda rastre<span class=\"l6\">ar e inter<span class=\"l6\">ceptar oportu<span class=\"l6\">nament<span class=\"l6\">e\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">los recu<span class=\"l6\">rsos deri<span class=\"l7\">vad<span class=\"l6\">os de act<span class=\"l7\">ivi<span class=\"l7\">dade<span class=\"l7\">s crimin<span class=\"l7\">ales<span class=\"l7\">, pod<span class=\"l6\">r\u00e1 evita<span class=\"l7\">r que \u00e9sto<span class=\"l6\">s se\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">utilicen para la comisi\u00f3n de otros delitos, entre los que se encuentra el lavado de\u00a0<\/span><span class=\"a\">dinero u otros activos, con efectos perjudiciales a la econom\u00eda del pa\u00eds.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">Al respecto, cabe se\u00f1alar que el C\u00f3digo de Comercio de Guatemala regula la\u00a0<\/span><span class=\"a\">figura jur\u00eddica de las \u201cacciones al portador\u201d, que por su naturaleza permiten el\u00a0<\/span><span class=\"a\">anonimato de los titulares de las mismas y con ello, tales acciones al portador\u00a0<\/span><span class=\"a\">co<span class=\"l6\">nst<span class=\"l9\">it<span class=\"l7\">uy<span class=\"l7\">en un me<span class=\"l6\">ca<span class=\"l7\">nis<span class=\"l8\">mo sus<span class=\"l8\">ce<span class=\"l6\">pt<span class=\"l7\">ibl<span class=\"l9\">e de se<span class=\"l6\">r ut<span class=\"l7\">il<span class=\"l6\">iz<span class=\"l6\">ad<span class=\"l6\">o por la de<span class=\"l6\">li<span class=\"l7\">nc<span class=\"l6\">uen<span class=\"l8\">ci<span class=\"l6\">a\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">or<span class=\"l8\">ga<span class=\"l7\">ni<span class=\"l8\">za<span class=\"l8\">da pa<span class=\"l8\">ra la re<span class=\"l8\">al<span class=\"l8\">iz<span class=\"l8\">ac<span class=\"l7\">i\u00f3<span class=\"l9\">n de su<span class=\"l8\">s fi<span class=\"l8\">ne<span class=\"l8\">s, to<span class=\"l9\">da ve<span class=\"l8\">z qu<span class=\"l8\">e no pe<span class=\"l8\">rm<span class=\"l8\">it<span class=\"l9\">e la\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">identificaci\u00f3n de los titulares, am\u00e9n de las malas pr\u00e1cticas empresariales que\u00a0<\/span><span class=\"a\">pudieran generarse.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">En ese contex<span class=\"l6\">to, el Estad<span class=\"l6\">o de Guatemala<span class=\"l6\">, emprendi\u00f3 una serie de accion<span class=\"l6\">es para\u00a0<\/span><\/span><\/span><\/span><\/span><span class=\"a\">prevenir el delito de lavado de dinero u otros activos.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">Como parte de tales acciones, se emiti\u00f3 el Decreto n\u00famero 67-2001 del Congreso\u00a0<\/span><span class=\"a\">de la Rep\u00fablica, Ley Contra el Lavado de Dinero u Otros Activos y el Acuerdo\u00a0<\/span><span class=\"a\">Gubernativo n\u00famero 118-2002 del Presidente de la Rep\u00fablica, reglamento de\u00a0<\/span><span class=\"a\">dicha ley, con lo que se estableci\u00f3 en Guatemala una normativa acorde con los\u00a0<\/span><span class=\"a\">est\u00e1ndares internacionales, que crean los instrumentos para la prevenci\u00f3n del\u00a0<\/span><span class=\"a\">lavado de dinero u otros activos.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">No obstante los esfuerzos para combatir la delincuencia en el pa\u00eds, la sofisticaci\u00f3n\u00a0<\/span><span class=\"a\">y com<span class=\"l6\">ple<span class=\"l6\">jid<span class=\"l6\">ad que rev<span class=\"l7\">ist<span class=\"l6\">en las acc<span class=\"l6\">ion<span class=\"l6\">es del cri<span class=\"l6\">men orga<span class=\"l7\">niz<span class=\"l6\">ado, as\u00ed com<span class=\"l7\">o la\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">global<span class=\"l6\">izaci\u00f3<span class=\"l6\">n de las acciones llevada<span class=\"l6\">s a cabo por la delincuen<span class=\"l6\">cia, que incluyen el\u00a0<\/span><\/span><\/span><\/span><\/span><span class=\"a\">\u00e1mbit<span class=\"l6\">o comer<span class=\"l6\">cial, hacen n<span class=\"l6\">ecesari<span class=\"l6\">o promove<span class=\"l6\">r la m<span class=\"l6\">odific<span class=\"l7\">aci\u00f3n d<span class=\"l6\">e la <span class=\"l6\">legisl<span class=\"l6\">aci\u00f3n\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">mercantil, que coadyuve en gran medida a la prevenci\u00f3n de la misma.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">El Estado de Guatemala ha adquirido compromisos internacionales en relaci\u00f3n a<\/span><span class=\"a\">la prevenci\u00f3n del lavado de dinero u otros activos al haber suscrito y ratificado,<\/span><span class=\"a\">entre otros, los siguientes instrumentos internacionales: Convenci\u00f3n de Naciones\u00a0<\/span><span class=\"a\">Unidas contra el Tr\u00e1fico Il\u00edcito de Estupefacientes y Sustancias Psicotr\u00f3picas\u00a0<\/span><span class=\"a\">(C<span class=\"l10\">on<span class=\"l9\">v<span class=\"l6\">en<span class=\"l9\">ci<span class=\"l10\">\u00f3n de V<span class=\"l6\">ie<span class=\"l10\">na<span class=\"l9\">). Co<span class=\"l10\">nv<span class=\"l10\">en<span class=\"l9\">ci<span class=\"l10\">\u00f3n de la<span class=\"l10\">s Na<span class=\"l10\">ci<span class=\"l10\">on<span class=\"l11\">es Un<span class=\"l11\">id<span class=\"l9\">as c<span class=\"l6\">on<span class=\"l9\">t<span class=\"l6\">ra la\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">Delincuencia Organizada Transnacional.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><span class=\"a\">Dichos convenios internacionales implican compromisos por parte del Estado de\u00a0<\/span><span class=\"a\">Guatem<span class=\"l7\">ala hacia la comuni<span class=\"l6\">dad internacion<span class=\"l6\">al, en la sujeci\u00f3n e implem<span class=\"l7\">entaci<span class=\"l6\">\u00f3n de\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">reco<span class=\"l7\">men<span class=\"l6\">daci<span class=\"l8\">ones<span class=\"l7\">, medi<span class=\"l8\">das, est<span class=\"l6\">\u00e1nd<span class=\"l6\">ares y pol<span class=\"l6\">\u00edti<span class=\"l7\">cas coor<span class=\"l7\">din<span class=\"l6\">adas que per<span class=\"l6\">mit<span class=\"l7\">an,<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span class=\"a\">entre otras cosas, combatir los flagelos que tienen incidencia mundial, tal como el\u00a0<\/span><span class=\"a\">lavado de dinero u otros activos.<\/span><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><\/div>\n<div class=\"ff2\"><\/div>\n<p style=\"margin: 12px auto 6px auto; font-family: Helvetica,Arial,Sans-serif; font-style: normal; font-variant: normal; font-weight: normal; font-size: 14px; line-height: normal; font-size-adjust: none; font-stretch: normal; -x-system-font: none; display: block;\"><a style=\"text-decoration: underline;\" title=\"View Ley en Contra Del Secreto Bancario y Por La Trans Par en CIA de Las Sociedades on Scribd\" href=\"https:\/\/es.scribd.com\/doc\/27730546\/Ley-en-Contra-Del-Secreto-Bancario-y-Por-La-Trans-Par-en-CIA-de-Las-Sociedades\">Ley en Contra Del Secreto Bancario y Por La Trans Par en CIA de Las Sociedades<\/a> by <a style=\"text-decoration: underline;\" title=\"View Gerson Sotomayor's profile on Scribd\" href=\"https:\/\/www.scribd.com\/user\/15033502\/Gerson-Sotomayor\">Gerson Sotomayor<\/a><\/p>\n<p><iframe loading=\"lazy\" id=\"doc_31422\" class=\"scribd_iframe_embed\" src=\"https:\/\/www.scribd.com\/embeds\/27730546\/content?start_page=1&amp;view_mode=scroll&amp;access_key=key-1ecnxp7kpypg9p2znjnw&amp;show_recommendations=true\" width=\"100%\" height=\"600\" frameborder=\"0\" scrolling=\"no\" data-auto-height=\"false\" data-aspect-ratio=\"0.75\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ley en Contra del Secreto Bancario y por la Transparencia de las Sociedades EXPOSICI\u00d3N DE MOTIVOS La expansi\u00f3n del comercio a nivel mundial y la falta de regulaci\u00f3n y ausencia de\u00a0controles por parte de las entidades estatales, puede generar efectos negativos\u00a0para los pa\u00edses, como lo ser\u00eda su aprovechamiento por parte de la delincuencia\u00a0organizada, toda vez [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,309],"tags":[6234,1222,6228,6227,2871,23,6229,6225,6224,225,6232,920,1555,6230,1660,6231,6233,6226],"class_list":["post-4095","post","type-post","status-publish","format-standard","hentry","category-articulos","category-leyes-de-guatemala","tag-actividades-criminales","tag-congreso","tag-delincuencia","tag-delito-de-lavado-de-dinero","tag-estado-de-guatemala","tag-guatemala","tag-legislacion-mercantil","tag-ley-en-contra-del-secreto-bancario","tag-ley-en-contra-del-secreto-bancario-y-por-la-transparencia-de-las-sociedades","tag-leyes-2","tag-otros-activos","tag-prevencion","tag-recursos","tag-redes","tag-reglamento","tag-regulacion","tag-titulares","tag-transparencia-de-las-sociedades"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=\/wp\/v2\/posts\/4095","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4095"}],"version-history":[{"count":3,"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=\/wp\/v2\/posts\/4095\/revisions"}],"predecessor-version":[{"id":4098,"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=\/wp\/v2\/posts\/4095\/revisions\/4098"}],"wp:attachment":[{"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/estuderecho.com\/sitio\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}