'Shi hdnh phap. Iu4l 86 10 (331)-2019
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 ra cde gidi phdp hoin thiin phap lugt vd ndng eao hilu qui thi hdnh phdp ludl ve thu tge phd sdn doanh nghigp a Vilt Nam hlln nay.
Abstract; This article is concerned with some shortcomings, entanglements in the implementation practice of enterprise bankruptcy pmcedures, from that, puts forward solutions for law impmvement and
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 ra 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$n phap lu^t cua edc doanh nghiip; quy djnh i5 trdch nhiim cung cap tai liiu, chiing cd phyc vy gidi quyit vy an pha sdn giup eho thd tye pha sdn dupe tiin hdnh thudn lpi hon. Bin e ^ h nhttng quy djnh mdi ve t i chdc hpi nghj chu np, thdi h^n phyc hoi ho^t dpng kinh doanh, xu Iy tranh chdp tai san, Luit Phd san ndm 2014 eung dd thay doi vi trinh ty eho phu hpp vdi thyc te vd bo stmg ehe djnh qudn tdi viin ho ttp doanh
nghiip tiiyc hiin thu tyc phd sdn. Tiiy nhien, khi dp dyng Ludt Pha san ndm 2014 vdo tiiye tiin da bpc li nhilu vudng mde, bat edp, ldm cho eing tdc gidi quyit cde vy viic phd sdn ta^n ed nudc gdp nhilu kho khdn, tin nhilu tiidi gian vd gdy Qii$t hp tdi sdn cua doanh nghiip md did tyc pha sdn.
1. M$t si h;n che, vudng mile trong th^c tiin thi hdnh thu tye phi sdn doanb nghifp
Tren tiiyc te, khi thye hiin thu tyc phd sdn dii vdi cde doanh nghiip theo quy djnh eua Ludt Pha sdn nam 2014 da bpe li mpt so ban chl, bat cdp ey the nhu sau:
Thit nhat, cae doanh nghifp bj ldm vao tinh t i ^ g phd sdn tiiudng ei tdm 1^ sp bj taiyin bo phd sdn. Tam ly nay do quan niim coi tiin hdnh thu tye pha sdn Id mpt viic bit ddc di, xau hi, anh hudng den uy tin, danh dy cua cd nhdn minh hon Id mpt co hpi dl phyc hii kinh doanh. Ngoai ra, khi bj tuyin bo phd sdn, chd doanh nghiip si bj tudc quyin thdnh lip eung nhu Idm qudn ly doanh nghiip Idiae ttong thdi h ^ tu 01 den 03 ndm. Bin c^nh dd, tinh tt^ng chip hdnh edc quy
I Ddn chit & Phdp ludt • Cdng ly Lugt TNHH Hi Vilt
'Shi hdnh phdp. Iu4t 86 10 (331)-2019
djnh ve che di tai ehinh - ke toan trong eae doanh nghiip eon yeu kem lam gidm hiiu lye thi hdnh Lujt Pha sdn ndm 2014. Thyc tien cho thiy, nhilu doanh nghiip chua tudn theo nhttng quy djnh ve tdi chinh - ke loan hiin hdnh, so sdeh ke toan cin so sdi, thdm chi ci nhttng doanh nghiip khong ei si sdeh ki todn din din cing np khong ri rang, gian dii vi chdng td ki todn. Vin dl tai chinh chua minh b^ch khiin eho Tia dn rit khd xae djnh tinh ttang pha sdn cua doanh nghiip, do do, anh hudng Idn din tien dp gidi quyit pha san doanh nghi$p cung nhu viic thi hanh quyit djnh thanh 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$c gidi quyit vy viic phd san ddi hdi mii thim phdn khing ehi ed tainh dp ehuyen min, am hieu vl Ludt Phd san nam 2014, md con cin nhttng kiln thde vl |Tnh vyc chuyen nganh khdc nhu tai chlnh, ngdn hang, qudn 1^ kinh ti vi edc ngdnh lujt khae.
Th& ha, thyc tiin thye thi phdp ludt vl thu tye phd sdn doanh nghiip i Viit Nam ttong thdi gian vda qua chua thyc sy hiiu qua, viic dp dyng cdn mit si vudng mde xuit phdt td nhflng bat cip ttong quy djnh cua phap ludt, cy the: Theo quy djnh eua Diiu 119 Luit Pha san ndm 2014, thi thim quyin thi hdnh quyet djnh hiyen bi pha san dupe thye hiin theo quy djnh cua. Luit nay, phdp lujt vi thi hanh an dan sy vd quy djnh khde cda phap ludt cd liin quan. T^i Diiu 120 Luit Phd san nam 2014 I?i quy djnh vl thu tyc thi hdnh quyet djnh tuyin bi phd sdn. Vi$c quy djnh nhu viy dan den tinh h?ng cde chap hdnh vien khi dupe phdn cing to ehfle thi hanh an dii
vdi quyet djnb tuyen bi pha san ldng tung va gap khd khan khi dp dyng cac quy djnh phap luat, tiie hiin 0 mpt so vdn dl sau:
- Vi thdi h?in ra 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 2 Diiu 36 Lu^L Thi hanh an dan su nam 2008 (sua doi, bo sung nam 2014) quy djnh thdi ban ra quyit djnh thi hanh an dii vdi quyit djnh tuyen bo pha san Id 03 ngdy ldm viic, kl tfl ngay nhan dupc quyit djnh.
Tuy nhiin, khodn 1 Diiu 120 Ludt Phd sdn ndm 2014 l?i quy djnh: 'Trong thdi ban 05 ngay lam viic, kl tfl ngdy ra quyet djnh tuyen bo pha sdn, CO quan thi hanh an ddn sy co ttdch nhifm chd ding ra quyit djnh thi hdnh".
Nhu vdy, thdi h?in de eo quan thi hdnh an dan sy ra 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 nhau.
- Theo quy djnh t?i khodn 2 Diiu 3 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 1 Diiu 7 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 86 10 (33Bi2019
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 khi co vi pham nghiem trpng quy djqh tai Diiu 122 eua Luit ndy din din sai lieh kit qud djnh gia tai sdn"; khoan 2 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, thanh ly tai sdn (Nghj djnh si 22/2015/ND-CP) quy djnh: "Neu phat hiin quan tai viin, doanh nghiip qudn I^, thanh 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, thanh ly tai san thye hi;n viic djnh gia l^i tai san, ta^ trudng hpp qudn tai viin, doanh nghiip qudn ly, thanh ly tdi sdn do bj thay doi theo quy djnh t^i khoan 1 va khodn 2 Diiu 18 eua Nghj djnh nay".
Nhu viy, Ludt Phd sdn ndm 2014 dd tiiu hpp 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.
- Vl ban dau gid tdi sdn, theo khodn 2 Diiu 17 Nghj djnh si 22/2015/ND-CP, ttong tiidi h?n 03 ngdy lam viie, ki tfl ngdy nhdn dupc bdo cao eua
E l Ddn chO & Phdp ludt
qudn tai vien, doanh nghiip qudn 1^, thanh ly tdi sdn theo quy djnh t^ dilm d khodn 1 Diiu nay (dilm d khodn 1 Diiu 17 quy djnh qudn tai viin, doanh nghipp quan ly, thanh 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 thanh 1^ tdi sdn.
Tuy nhiin, Luit Phd sdn ndm 2014 vd ede vdn bdn hudng din thi hdnh diu khong quy djnh Id khi thye hifn quyet djnh viie thanh 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 khi chap hanh viin thyc hiin vifc thanh ly tai sdn, khodn 4 Diiu 121 Ludt Phd sdn ndm 2014 quy djnh: "Tdi sdn md qudn tai viin, doanh nghiip qudn ly, thanh ly tai sin khong thye hifn dupc viic thanh ly sau 02 ndm kl tfl ngdy nhdn dupc vdn bdn yiu eiu eda chip hdnh viin theo quy djnh t?i khoan 2 Dieu ndy thi qudn tai viin, doanh nghipp qudn I^, thanh ly tdi sdn phdi chim dflt viic thanh 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, thanh 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, thanh I^ tdi sdn thyc hiin viic thanh ly tai sdn md tdi sin chua dupc thanh ly thi vifc thanh ly tdi san duyc giao ttd l^i cho chap hdnh viin.
Tuy nhiin, theo Luit Phd san ndm 2014, dii CO quan thi hanh dn dan sy eh! xd ly, thanh ly tai san theo quy djnh eda phdp ludt. Vife]
chung chung nhu viy dan din eo quan t a n U i i ^ H
Shi hdnh phdp. Iu4l 86 10 (331)-2019
an ddn sy gdp khd khdn trong 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 thanh l^ tai sdn, cy thi: Trong trudng hpp chip hanh viin khi thyc hiin vipc thanh ly tai san eua doanh nghiip, hpp tde xd phd sdn thi ed phdi thyc hiin vipc ra 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 2 Diiu 123 Luit Phd sdn ndm 2014?
- Ve ehi phi thyc hipn thu tyc phd sdn, Diiu 21 Nghj djnh si 22/2015/ND-CP quy djnh chi phi qudn tdi viin, doanh nghipp qudn ly, thanh Iy lai san dupe thanh todn td gia tai tai san cua doanh nghiip, hpp tdc xd mit khd ndng thanh toan. Chi phi quin tai viin, doanh nghifp qudn Ij, thanh ly tai san bao gom thu lao qudn tdi viin, doanh nghifp quan ly, thanh ly tdi sdn vd chi phi khic.
Nhu vdy, Nghj djnh so 22/2015/ND-CP mdi chi quy djnh chi phi thyrc hifn pha sdn taxing taiidng hpp qudn tdi viin, doanh nghifp qudn 1;^, thanh ly tdi sdn thyc hifn, con trong trudng hpp chip hdnh viin tiiye hifn cudng chi di thu hii tai sin, giao tdi sdn eho ngudi mua dupe tai sin (flieo dilm c khodn 2 Diiu 120 Luit Pha sdn ndm 2014) vd thyc hifn vifc thanh ly tai sin (tiieo khoin 4 Dieu 121 Luit Phi sin ndm 2014) thi chua quy djnh ro ai Id ngudi phii chi tra nhflng ehi phi trin. Mdt khac, Diiu 73 Lu$t Thi hanh dn ddn sy ndm 2008 (sda dii, bi sung ndm 20i4) vl ehi phi eudng chl dd quy djnh rS trudng hpp ndo ngudi phai tilt hanh an chi tta, trudng hpp ndo ngudi dupc thi hdnh in chi taa va trudng hpp ndo
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, do dd, eie chi phi khi chip hinh viin fliyc hifn cie eing vife tren co dupc thanh todn tfl gid tai tdi sdn cfla doanh nghifp, hpp tic xa mit khd ndng tiianh todn 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 nhien tiifl tyc vin cin khd phde t?p vi mit nhilu flidi gian. Diiu nay gay ra nhilu khi khdn cho vifc thye flii thfl tyc phi sin doanh nghifp, vi von di vife mpt doanh nghifp bj lam vao tinh ttang phi sin cin dupc gidi quyet eing sdm cdng tit, cing keo dii thi khd ndng so np si cdng tdng lin va vifc diu hii np cda cde chu np edng khd khdn hon. Hon nfla, cic quy djnh eua phdp ludt vi thfl tye phi sin doanh nghifp cdn chong chio, bit hpp ly vi thiiu chdt chi dd gay nin tdm 1;^ lo ng^ vi ni ttinh viic thye hifn tiiu tye phd sin. Die bift, tiuit ehi vi quin ly, thanh ly tdi sdn theo Luit Phi sin ndm 2014 ei nhieu diem mdi can phdi ed cac van ban hudng dan cy tbl, ehi tiet de ttdnh vifc dp dyng khing dung cde quy djnh efla phdp ludt. Vl dy nhu, can lim rd bin ehat eua ho^t dpng quin 1^, thanh ly tai sin cua qudn tdi viin, doanh nghifp qudn ly, thanh ly tdi sdn, sy d$c lip cua qudn tdi viin, doanh nghifp qudn ly, tiianh Iy tdi sin...
Nhu viy, cd thi tiiay, vifc tiiye thi tiiu tyc phd sdn doanh nghifp d Vift Nam hifn nay cin gdp nhilu khd khdn, vudng mdc vd chua thye sy hifu qud. Phdn ldn cac doanh nghifp diu chua sd dyng thu tyc phd sdn dl tiiye hifn ddi np hay phye hoi ho^t dpng kinh doanh, nhttng vy dn
Ddn chCi & Phdp lu$t I
Shi hdnh phdp. lugl
8610(331)^dupe Tda in tiiy ly va gidi quyit cung la nhttng eon so rat khiim tin.
2. 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 trong nhflng npi dung thay dii quan ttpng cua Ludt Phd sin nam 2014 la viie thay doi ehe djnh to quin Iy, thanh |i^ tai sdn thdnh chl djnh qudn tdi vien, doanh nghifp qudn ly, thanh ly tai sdn. Ngodi cac quy djnh eda Ludt Phi sin nam 2014, Nghj djnh so 22/2015/ND- CP 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 min 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 che taxing linh 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.
Mdt khac, vin di trdch nhifm cua qudn tdi
viin, doanh nghiip quan ly, thanh 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 nay 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 thanh todn di tiu tan tai sin. Diiu 3 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^, thanh Iy tdi sdn. Tuy nhien, phip luit ehua cd che tdi cy thi, neu qudn tdi viin vi p h ^ nhiing hanh vi nay 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 do, chit Iupng vd hifu qua eua vifc gidi quyil phi sin phy thupc nhiiu vao trinh dp ehuyin min 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, taxide mdt, can boi dudng, nang cao triili dp diim phdn gidi quyit phi sin dip iing nhihig yen eau mdi ddt ra. Tda in nhdn dan tii cao thudng xuyen t i 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, tiiu ky Tia dn ttong vifc giai quyit phd sdn,
- Doi vdi cde ca quan thi hdnh dn ddn si/:
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 tuong ty nhu cac thim phin, chip hanh viin eiing can phii dupc bii dudng, ndng eao tainh dp thi hdnh quyit djnh tuyen bo phi sdn. Bin e ^ h di, vl van dl fly thae, co quan dupe dy thde phdi nang eao trich nhifm thye hifn npi dung dupc uy thdc va bdo cdo lai eho co quan thi hdnh in dd uy thic vl kit qud thyc hifn taanh tinh tr^ng phii hpp khing ding bf khiln vy dn phdi keo dai.
- Tdng cuang ky lugt tdi chinh - kinh te: Cic eo quan ehde ndng can tdng cudng cing tic kiim tta vife tuan thu ehe dp ke todn - tai ehinh doanh nghifp, bit bupe doanh nghifp nip bio cio tdi chinh djnh k^, bi sung nhttng quy djnh xfl Ij nghiem nhflng hanh vi vi pb^m vl kl todn, si
- Tdng cudmg tuyen truyin, phi biin phdp lugt vi phd sdn: Trudc ddy, viic thyc tiii Ludt Phi sdn gdp nhilu kho khan mpt phin la do nhiing chfl thi cd lien quan din phd sdn doanh nghifp ehua nhfn thde dung, day di vl pha sdn vi tainh ty, thfl tye phd sdn. Do do, vifc tuyin taiiyin, pho biin npi dung eua Luft Phi sdn ndm 2014, ddc bift la nhiing quy djnh phip luat vl thfl tyc phi sdn li diiu hit sfle cin ttiiet, gidp cho cde doanh nghifp eung nhu nhiing ngudi lam eong tdc ip dyng phip ludt ndm vung nhttng quy djnh eda phip ludt pha sin vd tudn thu nghiim hie. Vifc hiyin ttuyin phdp luft phi sdn ed till qua nhiiu kinh nhu: Dii, bio, phdt thanh, truyin 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 khodn tiin ndy mit cdch chlnh xdc.
Th& liF, thi hdnh edc bdn dn, quyit djnh v i lao ddng Id mdt io^i vifc thi hdnh dn cd nhiiu tinh chit ddc thCi, khfing giing cde viic thi hdnh dn khde, do dd cde co quan cd thim quyin c i n tdng cudng ho^t dfing b i l 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 n i l riing cho cde chip hdnh viin, CO quan THADS, g i p phin ning cao trinh d i chuyin min cho chip hdnh viin trong t i chdo thi hdnh dn d i i vdi cde vy vifc ndy.
la Viic thi hdnh c i c bdn dn, quyit djnh v i lao l l b n g ngdy cdng phdt sinh nhiiu, nhit Id trong bii
cdnh nin kinh t i thj trudng phdt triin hifn nay Do dd, y i u c i u hodn thiin cde quy djnh phdp luit THADS vd cde quy djnh phdp luit llin quan d i ndng cao hiiu qud ho^t dfing thi hdnh dn nil chung vd thi hdnh dn d i i vdi edc vg dn lao dfing nil ridng Id r i t ein thiit vd quan trpng Q
1. Xem Ihim: Hoing Thi Thanh Hoa, XCrphgt viph^m hinh chlnh ttong thi hinh in din sg - VI sao kim hilu qui?, htlpMaophapluet.vn/lu-vsn-365/xu-phat-vi-phBm- hanh-chinh-trong-thl-hanh-an-dan-su-vi-sao-kem-hteu- qua-360854.htmt, dSngngiy 16/10/2017.
2. Xem Mm Biiu 32, Biiu 33, Biiu 266, Biiu 313 B^
lu$t Ti tgng din sg' nSm 2015.
Ddn chO & Phdp ludt I
