THÔNG TIN TÀI LIỆU
86 10 (331)-2019 'Shi hdnh phap Iu4l THIIC TIEN THI HANH PHAP LUAT VE THU TUC PHA SAN DOANH NGHIEP A VIET NAM HIEN NAY • PHAM THI THOY LINH • Tdm tat; Bii viit de cgp mgt sd hgn che, vudng mdc tmng thgc tiin Ihi hinh thu tgc phd sdn doanh nghigp, tit do, dua cde gidi phdp hoin thiin phap lugt vd ndng eao hilu qui thi hdnh phdp ludl ve th tge phd sdn doanh nghigp a Vilt Nam hlln Abstract; This article is concerned with some shortcomings, entanglements in the implemen practice of enterprise bankruptcy pmcedures, from that, puts forward solutions for law impmvement Ittw implementation effectiveness on enterprise bankruptcy pmcedures in Vietnam today T rong bii ednh hii nhdp Icinh ti vd e^h ttanh gay gdt gifla edc doanh nghiip thi pha sdn la mpt hiin tupng cd tinh khdeh quan, mang tinh quy ludt "cd c^nh tranh thi si co phd san" Khi xdy tinh tr^ng pha sdn, Nhd nude phdi tham gia gidi quyet vi;e phd sdn Ludt Pha sdn ndm 2014 dd ed nhflng sda doi edn ban va todn diin so vdi Luit Pha sdn ndm 2004 ttong viic thdo gd nhiing vudng mac lien quan din thd tye phd sdn, ding thdi, bi sung thim cae diem mdi ed lpi cho doanh nghiip nhu; Md rpng hon doi tupng npp don bdng each bo sung thim cac doi tupng mdi nhu cing doan, d^i di$n phap lu^t cua edc doanh nghiip; quy djnh i5 trdch nhiim cung cap tai liiu, chiing cd phyc vy gidi quyit vy an pha sdn giup eho thd tye pha sdn dupe tiin hdnh thudn lpi hon Bin e^h nhttng quy djnh mdi ve ti chdc hpi nghj chu np, thdi h^n phyc hoi ho^t dpng kinh doanh, xu Iy tranh chdp tai san, Luit Phd san ndm 2014 eung dd thay doi vi trinh ty eho phu hpp vdi thyc te vd bo stmg ehe djnh qudn tdi viin ho ttp doanh I Ddn chit & Phdp ludt nghiip tiiyc hiin thu tyc phd sdn Tiiy nhien, dp dyng Ludt Pha san ndm 2014 vdotiiyetiinda bpc li nhilu vudng mde, bat edp, ldm cho eing tdc gidi quyit cde vy viic phd sdnta^ned nudc gdp nhilu kho khdn, tin nhilu tiidi gian vd gdy Qii$t hp tdi sdn cua doanh nghiip md did tyc pha sdn M$t si h;n che, vudng mile th^c tiin thi hdnh thu tye phi sdn doanb nghifp Trentiiycte, thye hiin thu tyc phd sdn dii vdi cde doanh nghiip theo quy djnh eua Ludt Pha sdn nam 2014 da bpe li mpt so ban chl, bat cdp ey the nhu sau: Thit nhat, cae doanh nghifp bj ldm vao tinh ti^g phd sdn tiiudng ei tdm 1^ sp bjtaiyinbo phd sdn Tam ly quan niim coi tiin hdnh thu tye pha sdn Id mpt viic bit ddc di, xau hi, anh hudng den uy tin, danh dy cua cd nhdn minh hon Id mpt co hpi dl phyc hii kinh doanh Ngoai ra, bj tuyin bo phd sdn, chd doanh nghiip si bj tudc quyin thdnh lip eung nhu Idm qudn ly doanh nghiip Idiae ttong thdi h ^ tu 01 den 03 ndm Bin c^nh dd, tinh tt^ng chip hdnh edc quy • Cdng ly Lugt TNHH Hi Vilt 'Shi hdnh phdp Iu4t djnh ve che di tai ehinh - ke toan eae doanh nghiip eon yeu kem lam gidm hiiu lye thi hdnh Lujt Pha sdn ndm 2014 Thyc tien cho thiy, nhilu doanh nghiip chua tudn theo nhttng quy djnh ve tdi chinh - ke loan hiin hdnh, so sdeh ke toan cin so sdi, thdm chi ci nhttng doanh nghiip khong ei si sdeh ki todn din din cing np khong ri rang, gian dii vi chdng td ki todn Vin dl tai chinh chua minh b^ch khiin eho Tia dn rit khd xae djnh tinh ttang pha sdn cua doanh nghiip, do, anh hudng Idn din tien dp gidi quyit pha san doanh nghi$p cung nhu viic thi hanh quyit djnh ly tai san eda doanh nghiip Thd hai, si lupng vd ndng lye cda mpt bp phin thdm phan, chap hanh viin cin h^n chi, chua dap dng dupc yiu cdu cua cing tdc gidi quyet thu tye pha sdn Vi$c gidi quyit vy viic phd san ddi hdi mii thim phdn khing ehi ed tainh dp ehuyen min, am hieu vl Ludt Phd san nam 2014, md cin nhttng kiln thde vl |Tnh vyc chuyen nganh khdc nhu tai chlnh, ngdn hang, qudn 1^ kinh ti vi edc ngdnh lujt khae Th& ha, thyc tiin thye thi phdp ludt vl thu tye phd sdn doanh nghiip i Viit Nam ttong thdi gian vda qua chua thyc sy hiiu qua, viic dp dyng cdn mit si vudng mde xuit phdt td nhflng bat cip ttong quy djnh cua phap ludt, cy the: Theo quy djnh eua Diiu 119 Luit Pha san ndm 2014, thi thim quyin thi hdnh quyet djnh hiyen bi pha san dupe thye hiin theo quy djnh cua Luit nay, phdp lujt vi thi hanh an dan sy vd quy djnh khde cda phap ludt cd liin quan T^i Diiu 120 Luit Phd san nam 2014 I?i quy djnh vl thu tyc thi hdnh quyet djnh tuyin bi phd sdn Vi$c quy djnh nhu viy dan den tinh h?ng cde chap hdnh vien dupe phdn cing to ehfle thi hanh an dii 86 10 (331)-2019 vdi quyet djnb tuyen bi pha san ldng tung va gap khd khan dp dyng cac quy djnh phap luat, tiie hiin mpt so vdn dl sau: - Vi thdi h?in quyit djnh thi hanh an, Ludt Pha san ndm 2014 vd Luat Thi hanh an dan sy ndm 2008 (sda ddi, bi sung ndm 2014) diu quy djnh thim quyen to ehflc thi hdnh quyet dinh tuyen bo phd sdn ciia Toa an la cua co quan thi hdnh dn ddn sy Khoan Diiu 36 Lu^L Thi hanh an dan su nam 2008 (sua doi, bo sung nam 2014) quy djnh thdi ban quyit djnh thi hanh an dii vdi quyit djnh tuyen bo pha san Id 03 ngdy ldm viic, kl tfl nhan dupc quyit djnh Tuy nhiin, khodn Diiu 120 Ludt Phd sdn ndm 2014 l?i quy djnh: 'Trong thdi ban 05 lam viic, kl tfl ngdy quyet djnh tuyen bo pha sdn, CO quan thi hanh an ddn sy co ttdch nhifm chd ding quyit djnh thi hdnh" Nhu vdy, thdi h?in de eo quan thi hdnh an dan sy quyit djnh thi hdnh an dii vdi quyet djnh tuyen bi pha sdn eua Luat Thi hdnh dn dan sy vd Lujt Pha sdn ndm 2014 la khing thing nhdt vdi - Theo quy djnh t?i khodn Diiu Luit Thi hanh dn ddn sy ndm 2008 (sfla dii, bi sung ndm 2014), thi ngudi dupc thi hanh dn Id cd nhdn, co quan, to chuc dupe hudng quyin, lpi ieh taxing bdn dn, quyit djnh dupc tiii hdnh vd ngudi dupc thi hdnh an dupc hudng edc quyin theo quy djnh t?i khodn Diiu Luat Thi hdnh dn dan sy ndm 2008 (sfla doi, bo sung nam 2014) Nhu vdy, theo quy djnh trin thi nhttng chu np ttong danh sach ehi np tai quyit djnh tuyin bo pha sdn eda Toa dn la nhflng ngudi dupc thi hanh an V$y, nh8ng chu np cd dupc hudng cac quyin eiia ngudi dupc thi hanh an hay khing va chip Odn ChCi & Phdp ludt I Shi hdnh phdp lugl hdnh vien ed phdi thye hifn viic thing bao cde quyit djnh vi thi hdnh dn va edc vdn bdn khac Iiin quan den vifc thi hdnh an eho eae ehu np hay khing? - Vl cde tnidng hpp djnh gia l^i, theo quy djnh t?i khodn I Diiu 123 Ludt Phd san ndm 2014 thi: "Viic djnh gid Ijii tdi sdn dupc thyc hiin co vi pham nghiem trpng quy djqh tai Diiu 122 eua Luit ndy din din sai lieh kit qud djnh gia tai sdn"; khoan Diiu 17 Nghj djnh si 22/2015/ND-CP ngdy 16/02/2015 eda Chinh phd quy djnh ehi tilt thi hdnh mit so dieu cua Ludt Phd sdn vi qudn tai vien va hdnh nghe qudn Iy, ly tai sdn (Nghj djnh si 22/2015/ND-CP) quy djnh: "Neu phat hiin quan tai viin, doanh nghiip qudn I^, Iy tai san ed hanh vi vi ph^m quy djnh cua phdp ludt vl phd sdn, phap ludt vl djnh gid tai sdn din din sai lich kit qud djnh gia tdi sdn, chap hanh viin yiu cau qudn tai viin, doanh nghiip qudn ly, ly tai san thye hi;n viic djnh gia l^i tai san,ta^trudng hpp qudn tai viin, doanh nghiip qudn ly, ly tdi sdn bj thay doi theo quy djnh t^i khoan va khodn Diiu 18 eua Nghj djnh nay" Nhu viy, Ludt Phd sdn ndm 2014 ddtiiuhpp ede tnrdng hpp djnh gid l^i so vdi Luit Thi hdnh dn dan sy ndm 2008 (sfla doi, bo sung ndm 2014), dong nghia vdi nd Id nhiing ehu np (ngudi dupe thi hdnh dn) khing co quyin yiu eiu viie djnh gid l^i nhu quy djnh t^i Dieu 99 Luit Thi hanh an ddn sy ndm 2008 (siia doi, bo sung ndm 2014), diiu ndy ci thi lam dnh hudng din quyin vd ipi ieh hpp phdp cua ngudi dupc thi hdnh dn 86 10 (33Bi2019 qudn tai vien, doanh nghiip qudn 1^, ly tdi sdn theo quy djnh t^ dilm d khodn Diiu (dilm d khodn Diiu 17 quy djnh qudn tai viin, doanh nghipp quan ly, 1^ tai sdn bdo cdo ehap hanh viin ttong ede tnidng hpp ban dau gia tdi sdn khong thanh), chip hanh viin quyet djnh viie 1^ tdi sdn Tuy nhiin, Luit Phd sdn ndm 2014 vd ede vdn bdn hudng din thi hdnh diu khong quy djnh Id thye hifn quyet djnh viie ly tdi sdn dii chip hdnh viin ldm thd tyc gi (ra quyit djnh gidm gid hay quyit djnh viic tiep tye ban tai san ) din din khd khdn ttong vife ei tiip tyc bdn diu gid tdi sdn - Vl ttlnh ty, thu tyc chap hanh viin thyc hiin vifc ly tai sdn, khodn Diiu 121 Ludt Phd sdn ndm 2014 quy djnh: "Tdi sdn md qudn tai viin, doanh nghiip qudn ly, ly tai sin khong thye hifn dupc viic ly sau 02 ndm kl tfl ngdy nhdn dupc vdn bdn yiu eiu eda chip hdnh viin theo quy djnh t?i khoan Dieu ndy thi qudn tai viin, doanh nghipp qudn I^, ly tdi sdn phdi chim dflt viic Iy tdi sdn vd bdn giao toan hi giay td, tai sdn cua doanh nghifp, hpp tdc xd phd sdn cho co quan thi hdnh dn dan sy xd ly, ly tai sdn theo quy djnh cua phdp luat" Theo quy djnh ndy, sau 02 nam, ki tfl ngdy nhan dupc vdn bdn eda chip hdnh viin yiu ciu quan tdi viin, doanh nghiip quan ly, I^ tdi sdn thyc hiin viic ly tai sdn md tdi sin chua dupc ly thi vifc ly tdi san duyc giao ttd l^i cho chap hdnh viin Tuy nhiin, theo Luit Phd san ndm 2014, dii - Vl ban dau gid tdi sdn, theo khodn Diiu 17 CO quan thi hanh dn dan sy eh! xd ly, ly tai Nghj djnh si 22/2015/ND-CP, ttong tiidi h?n 03 san theo quy djnh eda phdp ludt Vife] ngdy lam viie, ki tfl ngdy nhdn dupc bdo cao eua chung chung nhu viy dan din eo quan a ntU i i ^ H E l Ddn chO & Phdp ludt Shi hdnh phdp Iu4l 86 10 (331)-2019 an ddn sy gdp khd khdn vipc to ehfle thi hanh, chap hanh viin si dp dyng eac quy djnh cua phdp ludt vl phd sdn hay phdp ludt vl thi hanh an dl tiep tyc to ehfle vipc l^ tai sdn, cy thi: Trong trudng hpp chip hanh viin thyc hiin vipc ly tai san eua doanh nghiip, hpp tde xd phd sdn thi ed phdi thyc hiin vipc quyit djnh ki biin theo quy djnh cua Luit Thi hdnh an ddn sy ndm 2008 (sfla doi, bi sung ndm 2014) hay chi tiin hdnh djnh gia l^i tai sdn theo quy djnh t^i khodn Diiu 123 Luit Phd sdn ndm 2014? thi ngdn sdeh ehi ttd Tuy nhien, dii vdi hirdng hpp thi hanh quyit djnh tuyen bd phd sin, flii khong ed ngudi phdi tiii hanh in, dd, eie chi phi chip hinh viin fliyc hifn cie eing vife tren co dupc todn tfl gid tai tdi sdn cfla doanh nghifp, hpp tic xa mit khd ndngtiianhtodn hay khing? Cd the nii, thd tye pha sdn doanh nghifp dupe quy djnh ttong Ludt Phi san ndm 2014 dS cd nhiiu cii cdch ding kl, hiy nhientiifltyc vin cin khd phde t?p vi mit nhilu flidi gian Diiu gay nhilu khdn cho vifc thye flii thfl - Ve ehi phi thyc hipn thu tyc phd sdn, Diiu tyc phi sin doanh nghifp, vi von di vife mpt 21 Nghj djnh si 22/2015/ND-CP quy djnh chi doanh nghifp bj lam vao tinh ttang phi sin cin phi qudn tdi viin, doanh nghipp qudn ly, Iy dupc gidi quyet eing sdm cdng tit, cing keo dii lai san dupe todn td gia tai tai san cua thi khd ndng so np si cdng tdng lin va vifc diu doanh nghiip, hpp tdc xd mit khd ndng hii np cda cde chu np edng khd khdn hon Hon toan Chi phi quin tai viin, doanh nghifp qudn nfla, cic quy djnh eua phdp ludt vi thfl tye phi Ij, ly tai san bao gom thu lao qudn tdi viin, sin doanh nghifp cdn chong chio, bit hpp ly vi doanh nghifp quan ly, ly tdi sdn vd chi phi thiiu chdt chi dd gay nin tdm 1;^ lo ng^ vi ni khic ttinh viic thye hifn tiiu tye phd sin Die bift, Nhu vdy, Nghj djnh so 22/2015/ND-CP mdi tiuit ehi vi quin ly, ly tdi sdn theo Luit chi quy djnh chi phi thyrc hifn pha sdn taxing Phi sin ndm 2014 ei nhieu diem mdi can phdi taiidng hpp qudn tdi viin, doanh nghifp qudn 1;^, ed cac van ban hudng dan cy tbl, ehitietde ttdnh ly tdi sdn thyc hifn, trudng hpp vifc dp dyng khing dung cde quy djnh efla phdp chip hdnh viin tiiye hifn cudng chi di thu hii ludt Vl dy nhu, can lim rd bin ehat eua ho^t tai sin, giao tdi sdn eho ngudi mua dupe tai sin dpng quin 1^, ly tai sin cua qudn tdi viin, (flieo dilm c khodn Diiu 120 Luit Pha sdn ndm doanh nghifp qudn ly, ly tdi sdn, sy d$c 2014) vd thyc hifn vifc ly tai sin (tiieo lip cua qudn tdi viin, doanh nghifp qudn ly, khoin Dieu 121 Luit Phi sin ndm 2014) thi tiianh Iy tdi sin chua quy djnh ro Id ngudi phii chi tra nhflng Nhu viy, cd thitiiay,vifc tiiye thitiiutyc phd ehi phi trin Mdt khac, Diiu 73 Lu$t Thi hanh dn sdn doanh nghifp d Vift Nam hifn cin gdp ddn sy ndm 2008 (sda dii, bi sung ndm 20i4) vl nhilu khd khdn, vudng mdc vd chua thye sy hifu ehi phi eudng chl dd quy djnh rS trudng hpp ndo qud Phdn ldn cac doanh nghifp diu chua sd ngudi phai tilt hanh an chi tta, trudng hpp ndo dyng thu tyc phd sdn dl tiiye hifn ddi np hay ngudi dupc thi hdnh in chitaava trudng hpp ndo phye hoi ho^t dpng kinh doanh, nhttng vy dn Ddn chCi & Phdp lu$t I Shi hdnh phdp lugl dupe Tda in tiiy ly va gidi quyit cung la nhttng eon so rat khiim tin Giai phap hodn thifn phip ludt vd ndng cao hifu qud thi hdnh phdp lu$t ve thii tijC phi san doanh nghifp it Vift Nam Thdr nhit, mpt nhflng npi dung thay dii quan ttpng cua Ludt Phd sin nam 2014 la viie thay doi ehe djnh to quin Iy, |i^ tai sdn thdnh chl djnh qudn tdi vien, doanh nghifp qudn ly, ly tai sdn Ngodi cac quy djnh eda Ludt Phi sin nam 2014, Nghj djnh so 22/2015/NDCP quy djnh tuong dii don gidn ve thu tyc cip chdng ehi hdnh nghi qudn tdi viin Cd thi thay, phap luit khong dl eip tdi vifc ddo t^o nghi quin tii viin ma "dde each" ttong giai doan dau Lu|t Phi sin ndm 2014 mdi ed hifu lye bdng vife eho ngudi ed dd diiu kifn ddng ky dl ttd thdnh qudn tai viin Ngodi hilu hilt phdp luft, qudn tdi viin edn phdi thye hifn nhttng nhifm vy yiu eau trinh dp chuyin vl ki toan, tdi ehinh nhu djnh gid tdi sdn, ldp bdng ki todn bp tdi sin hifn ed cua doanh nghifp, quin ly tai sin, tai lifu, so sdeh ki toan eua doanh nghifp Khing phdi luft su hay cfl nhdn luft ndo ed 05 ndm kinh nghifm ttong linh vye phdp luft cung am hiiu vi ITnh vyc kinh ti, tii ehinh kl toin, quin trj kinh doanh vd ngupe l;i rit nhilu kiim toin viin hay cfl nhan kinh tl nhilu ndm kinh nghifm l^i ed kiln thfle rit hjin chetaxinglinh vyc phdp Iu|t Do vdy, vife trang bj, bii dudng kiln thfle eho quin tdi viin Id diiu hit sdc cdn thiit bdng vifc md eae kbda ddo t^o nghi qudn tdi viin vdi thdi gian 06 thing din 01 ndm tuong ty nhu eie khda hpc ludt su, cing ching viin, ddu gid viin 8610(331)^ viin, doanh nghiip quan ly, ly tdi sdn cung can dupe ldm rd hon Khi qudn tdi viin ttiye hifn nhifm vy rit de phdt smh trudng hpp khing thda man Ipi ieh eua mit nhdm ndo do, dieu eo thi ta nguyin nhan din din thyc hiin nhiim vy ci thiin Ifch eua quan tdi viin Chang ban, quan tdi viin co thi thong dong vdi doanh nghifp mit khd ndng todn di tiu tan tai sin Diiu Nghj djnh si 22/2015/ND-CP quy djnh vl eac hinh vi bj nghiim cam doi vdi qudn tai vien, doanh nghiip qudn 1^, Iy tdi sdn Tuy nhien, phip luit ehua cd che tdi cy thi, neu qudn tdi viin vi p h ^ nhiing hanh vi si bj xu ly nhu thi nio? Trong thdi gian tdi, cde vdn ban hudng din thi hdnh Ludt Phi sdn ndm 2014 ein quy djnh cy thi hon vl vin de ndy Thiihai, ik ndng cao hifu qui thi hanh phdp luft vi thd tye pha sdn doanh nghifp till cin ci nhttng gidi phdp theo huong: - Ddi vdi Nganh Toa dn: Thdm phin Id ngudi trye tiip giii quyit vifc phd sin doanh nghifp, do, chit Iupng vd hifu qua eua vifc gidi quyil phi sin phy thupc nhiiu vao trinh dp ehuyin cda thim phin D I gidi quyit tit mit vy pha sdn, ngodi yiu ciu vl trinh dp phip luit, ttiim phdn cdn phdi cd trinh d i hilu biit vl nhilu linh vyc nhu kl todn, tdi ehinh, qudn trj kinh doanh Do vfy,taxidemdt, can boi dudng, nang cao triili dp diim phdn gidi quyit phi sin dip iing nhihig yen eau mdi ddt Tda in nhdn dan tii cao thudng xuyen ti chuc cde hpi thio khoa hpc, cic khda dao t^o nhdm boi dudng va ndng eao trtnh dp chuyin mon nghifp vy cda diim phin,tiiuky Tia dn ttong vifc giai quyit phd sdn, - Doi vdi cde ca quan thi hdnh dn ddn si/: Mdt khac, vin di trdch nhifm cua qudn tdi Hifn nay, tiinh dp cda mit bi phan dii ngfl eh^ I Ddn chit & Phdp ludt Shi hdnh phdp ludl 8610(331)-2019 hdnh vien d nudc ta vin edn nhieu h ^ chi Cung - Tdng cudmg tuyen truyin, phi biin phdp tuong ty nhu cac thim phin, chip hanh viin lugt vi phd sdn: Trudc ddy, viic thyc tiii Ludt eiing can phii dupc bii dudng, ndng eaotainhdp Phi sdn gdp nhilu kho khan mpt phin la thi hdnh quyit djnh tuyen bo phi sdn Bin e^h nhiing chfl thi cd lien quan din phd sdn doanh di, vl van dlflythae, co quan dupe dy thde phdi nghifp ehua nhfn thde dung, day di vl pha sdn nang eao trich nhifm thye hifn npi dung dupc vi tainh ty, thfl tye phd sdn Do do, vifc tuyin uy thdc va bdo cdo lai eho co quan thi hdnh in dd taiiyin, biin npi dung eua Luft Phi sdn ndm uy thic vl kit qud thyc hifntaanhtinh tr^ng phii 2014, ddc bift la nhiing quy djnh phip luat vl hpp khing ding bf khiln vy dn phdi keo dai thfl tyc phi sdn li diiu hit sfle cinttiiet,gidp cho - Tdng cuang ky lugt tdi chinh - kinh te: Ciccde doanh nghifp eung nhu nhiing ngudi lam eo quan ehde ndng can tdng cudng cing tic kiim eong tdc ip dyng phip ludt ndm vung nhttng quy tta vife tuan thu ehe dp ke todn - tai ehinh doanh djnh eda phip ludt pha sin vd tudn thu nghiim nghifp, bit bupe doanh nghifp nip bio cio tdi hie Vifc hiyin ttuyin phdp luft phi sdn ed till chinh djnh k^, bi sung nhttng quy djnh xfl Ij qua nhiiu kinh nhu: Dii, bio, phdt thanh, truyin nghiem nhflng hanh vi vi pb^m vl kl todn, si hinh, md cde ldp ddo t^o, bii dudng, hii ttido, tip huan Thi lianh ban an, quyet tfinh ve (Itep ttieo trang 49) ding thdi dim bdo vifc thyc hifn tinh todn cde cdnh nin kinh t i thj trudng phdt triin hifn Do khodn tiin ndy mit cdch chlnh xdc dd, y i u c i u hodn thiin cde quy djnh phdp luit Th& liF, thi hdnh edc bdn dn, quyit djnh v i lao THADS vd cde quy djnh phdp luit llin quan d i ddng Id mdt io^i vifc thi hdnh dn cd nhiiu tinh ndng cao hiiu qud ho^t dfing thi hdnh dn nil chit ddc thCi, khfing giing cde viic thi hdnh dn chung vd thi hdnh dn d i i vdi edc vg dn lao dfing khde, dd cde co quan cd thim quyin c i n tdng nil ridng Id rit ein thiit vd quan trpng Q cudng ho^t dfing bil dudng kiin thdc phdp ludt theo cde chuyin d i chuydn sdu v i phdp ludt THADS ndi chung vd thi hdnh edc bdn dn quyit djnh v i lao dfing nil riing cho cde chip hdnh Xem Ihim: Hoing Thi Thanh Hoa, XCrphgt viph^m hinh chlnh ttong thi hinh in din sg - VI kim hilu viin, CO quan THADS, g i p phin ning cao trinh qui?, htlpMaophapluet.vn/lu-vsn-365/xu-phat-vi-phBmhanh-chinh-trong-thl-hanh-an-dan-su-vi-sao-kem-hteu- d i chuyin cho chip hdnh viin t i chdo thi hdnh dn d i i vdi cde vy vifc ndy la Viic thi hdnh cic bdn dn, quyit djnh v i lao l l b n g ngdy cdng phdt sinh nhiiu, nhit Id bii qua-360854.htmt, dSngngiy 16/10/2017 Xem Mm Biiu 32, Biiu 33, Biiu 266, Biiu 313 B^ lu$t Ti tgng din sg' nSm 2015 Ddn chO & Phdp ludt I ... phap hodn thifn phip ludt vd ndng cao hifu qud thi hdnh phdp lu$t ve thii tijC phi san doanh nghifp it Vift Nam Thdr nhit, mpt nhflng npi dung thay dii quan ttpng cua Ludt Phd sin nam 2014 la... phd sdn ciia Toa an la cua co quan thi hdnh dn ddn sy Khoan Diiu 36 Lu^L Thi hanh an dan su nam 2008 (sua doi, bo sung nam 2014) quy djnh thdi ban quyit djnh thi hanh an dii vdi quyit djnh tuyen... quan thi hanh an ddn sy co ttdch nhifm chd ding quyit djnh thi hdnh" Nhu vdy, thdi h?in de eo quan thi hdnh an dan sy quyit djnh thi hdnh an dii vdi quyet djnh tuyen bi pha sdn eua Luat Thi hdnh
Ngày đăng: 31/10/2022, 12:47
Xem thêm: