HOP DONG UY QUYEN XAC LAP, THlJC HIEN GIAO DICH BAT DONG SAN - MOT SO BAT CAP
VA GIAI PHAP
H O A NTHIEN
T R A N L I N K H U A N <*'
Tom tat: Bai viet phan tich, danh gia chi ra nhQng diem han che, b^t cAp trong quy dinh phap luat va thUc tiin ap dung phap luat ve hpp dong uy quyen xac lap, thuc hien giao dich bat dpng san, tQ do dexuat mpt so kien nghi hoan thien.
Ta khoa: Hpp dong uy quyen xac lap; giao dich bat dpng san; giai phap.
Abstract: The article of analysis and evaluation points out the shortcomings and shortcomings in the law and practice of applying the law on authorization contracts to estabUsh and implement real estate transactions, thereby proposing some recommendations for improvement
Keywords: Authorization contract; real estate transactions in; solution.
Ngay nhan bai: 06/01/2019; Ngay sda bai: 10/4/2019; Ngay duyet dang hai: 26/9/2019.
D a n n h a p
Chd^ d i n h ve hdp dong uy q u y e n (HDUQ) l a mot t r o n g nhi2ng che d i n h h i n h t h a n h va p h a t t r i e n k h a sdm ciing vdi sii r a ddi ciia p h a p l u a t d a n sU. D a y la phifOng t i e n p h a p ly q u a n t r p n g giiip eac chu t h e ed t h e t h d n g q u a h a n h vi eua ngifdi k h a c de xac lap va thiic h i e n cac giao dich d a n sii n h a m dap iing nhiing quyen va ldi leh hdp p h a p cua m i n h . Mdt t r o n g sd' dd la viee u y q u y e n eho ngiidi k h a c xac l a p va thiic h i e n giao dich b a t ddng s a n (BDS). T h d n g q u a H D U Q , b e n uy q u y e n cd t h e u y q u y e n cho b e n dildc liy quyen n h a n d a n h m i n h thiic hien m d t hoac m o t sd' h a n h vi nha't d i n h h e n q u a n d e n viec xae l a p va thiic h i e n giao dich BDS. T u y n h i e n , m d t so' quy d i n h cua Bd l u a t D a n sii (BLDS) n a m 2015 ve hdp ddng u y q u y e n x a c lap, thiic h i e n giao dich
BDS cdn k h a c h u n g ehung, d a n de'n ed n h i e u each hieu k h a c h n h a u vd' cae quy d i n h nay. B e n c a n h do, thiic t i d n thiie h i e n che' d i n h ve H D U Q cdn ghi n h a n n h S n g t r u d n g hpp cac c h u t h e l a m d u n g H D U Q de che gia'u h p p d o n g m u a b a n cd t h u c k h a c n h a m t r d n t r a n h n g h i a vu nop t h u e ' dd'i vdi N h a nildc. M d t t r o n g n h i i n g h a n h vi bi l a m d u n g n h i e u nha't h i e n n a y la s\i d u n g H D U Q gia t a o de che gia'u hdp d o n g c h u y e n nhifpng B D S . T i n h t r a n g n a y khie'n cac chii t h e t h a m gia giao dich cd t h e gap r u i ro, de g a y p h a t s i n h t r a n h cha'p, l a m ma't dn d i n h t i n h h i n h xa hdi. H i e n titpng n a y cdn g a y r a t i n h t r a n g m a t edng b a n g xa hpi, bdi thiie te' cho tha'y eac dd'i t u p n g b i e t
''' ThS. Khoa LuElt ThifOng mai - Trifcing Dai hoc Luat TP. Ho Chl Minh.
SO 9-2019 NHAN LUC KHOAHOCXAHOI
HOP DONG UY QUYEN XAC LAP, THUC HIEN GIAO DICH..^
each "laeh luat" trdn thue ehu ye'u la nhdm ngiidi lam dich vu nha da't, cdn nhiing ngiidi dan lao ddng lUdng thien thi khdng trd'n dupe thue' bdi hp la nhiing ngudi ed nhu eau sii dung tai san thiic su vi thd' ho mud'n tai san phai dang ky ten eiia hp. Ban cha't ciia HDUQ la tie'n bd, dap iing dupc nhu cau, nguyen vpng giao dich dan sii chinh dang cua eac ben. Tuy nhien, ne'u HDUQ bi lam dung nham muc dich tU ldi ca nhan thi gay ra nhiing hau qua kbdng td't cho xa hpi. Xua't phat tif nhiing ly do tren, bai viet di sau nghien Cliu nham tim ra nhiing diem chifa phii hdp, chat ehe trong quy dinh va ap dung eac quy dinh phap luat lien quan de'n linh viic uy quyen de xac lap, thiic hien giao dich bat ddng san txi dd dUa ra mdt sd kien nghi hoan thidn nham gdp ph^n xay diing mdt hanh lang phap ly an toan, thd'ng nha't va chat che.
1. HoJp dong uy quyen xac lap, thtfc hien giao dich bat dong san
Ngay nay, so' liidng cac HDUQ nham xac lap va thiic hien giao dich BDS ngay cang nhieu, tuy nhien, bien nay BLDS nam 2015 khdng ed dinh nghia cu the ve HDUQ de xac lap, tbiie bien giao dich BDS. Tii dinh nghia ve HDUQ tai Dieu 562 BLDS nam 2015 va t\X dd'i tUdng cua HDUQ dang nay la xae lap, thiie hien giao dich BDS, ed the hieu: HDUQ de xae lap, thiie hien giao dich BDS la thoa thuan giiia cac ben, theo dd ben dUpc uy quyen ed nghia vu thilc hien edng viee nhan danh ben iiy quyen de xac lap va thiic bien giao dich BDS thay eho ben uy quyen. NhU vay, ve ban chat thi HDUQ xac lap, thiie hien giao dieb BDS eung la
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HDUQ, cho nen nd cd d^y du eac dae triing cua HDUQ ndi chung, ngoai trii dd'i tudng cua HDUQ nay la xae lap va thiic hien giao dich BDS.
Hdp dong uy quyen xac lap, thiic hien giao dich BDS la mdt loai hdp ddng dan sii, cho nen nd ciing cd day du cac dac diem chung ciia hpp dong dan sii. Day Cling la cae dac trifng giiip chiing ta ed the phan biet vdi cac loai hdp ddng khae.
Cu thd':
Tiiii nha't, HDUQ xac lap, thiic hiin giao dich BDS lam phat sinh hai mdi quan hi cd ban.
Mot la, md'i quan he giiia ben iiy quyen va ben dupe uy quyen. Ben uy quyen la chii the can phai thiie hien viec xac lap, thiic Men cac giao dich ve BDS, nhUng vi ly do nao dd ma hp khdng thiie hien ma uy quyen eho ngUdi khae thUe hien thay. Ben dupe iiy quyen la ehu the cd kha nang xac lap, thuc bien giao dich BDS ma ben iiy quyen dang c^n. Hai ehu the nay thd'ng nha't dUdc vdi nhau eac ndi dung de ben dupc iiy quyen tien hanh xac lap, thiic hien giao dich BDS thay cho ben uy quyen. Tii day phat sinh quan he iiy quyen giiia ben uy quyen va ben dUdc uy quyen. Cd the xem day la quan be ben trong, mang tinh ndi bd giiia ben iiy quyen va ben dUde uy quyen.
Hai la, quan he giiia ben uy quyen va ngudi thii ba. Ben uy quyen se khdng xae lap, giao dich, thiic hien true tiep vdi ben thU ba ma thdng qua ben dUpc iiy quyen.
Ben dUdc uy quyen la chu the triic tie'p xac lap, thiic hien giao dich BDS vdi ben thU ba nhung lai khdng nhan danh ehinh hp ma nhan danh eho ben uy quyen. Do vay khdng phat sinh quan he gifla ben
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dupe uy quyen va ben thii ba ma nd lam phat sinh quan he phap luat giao dich BDS giiia ben uy quyen va ben thii ba.
Cac quyen va nghia vu dupc ben dupe uy quy^n xac lap vdi ben thil ba la quyen va nghia vu eiia ben iiy quy^n. Quan he nay ta cd the goi la quan he ben ngoai, md'i quan hd gian tie'p giiia ben uy quyen v6i chii the xae lap, thiic hien giao dich BDS.
Tha hai, bin dUdc uy quyen di xac l$p, thuc hien giao dich BDS vdi bin tha ba la nhan danh bin uy quyin aha khdng phai nhan danh chinh hg.
Ben dupc uy quyen phai gidi thieu tU each phap ly cua minh, can eii chUng minh tU each eiia minh vdi ben thii ba de ben nay hi^u dupe hai va'n de can thie't trUdc khi xae lap, thiic hien giao dich BDS: (i) ai la ngUdi trao doi lpi leh hay chiu trach nhiem ve hau qua ciia giao dich dd'i vdi hp (quyen va nghia vu phat sinh trong giao dieh BDS vdi hp la ai), (ii) tham quyen cua ben dUpc uy quy^n den dau. HDUQ la bang chUng cua quan he uy quyen, ben dUde uy quyen phai cung ca'p cho ben thU ba nhfing bang chiing ehUng minh tU each cua minh trUde khi xac lap, thiic hien giao dich.
Tha ba, muc dich ciia ben dUdc uy quyen de xac lap, thUc hiin giao dich BDS vdi ben tha ba la vi ldi ich cua ben liy quyen.
Quyen va nghia vu trong quan he vdi ben thU ba la quyIn va nghia vu cua ben uy quyen. Trong xa hdi phat trie'n ngay nay cd mdt sd' cdng viee dae thii viee iiy quyen thiie hien cdng viec de hudng thii lao tu edng vide dd thi viec xae lap quan he vdi ben thil ba edn vi ldi ich cua chinh
ben dupe iiy quyen. Vi du, A cd nhu can mua mpt ngdi nha nhUng khdng cd thdi gian di thiic hien cae thu tue theo quy dinh phap luat, B la ngUdi mdi gidi va la ngUdi chuyen thuc hien eac thii tue hanh chinh ve nha da't cho khach hang. A uy quyen cho B de thUc hien eac thii tuc mua nha cho A va A tra B mdt khoan thii lao. Nbu vay, viec B xac lap giao dieh mua nha va thiic hien cac thii tue dang ky bien ddng de sang ten ehu sii dung, sd hUu tai ed quan nha nUdc cd tham quyen thi ldi ich tU vide nay la A dupc hudng, A mua dUde nha, A dUng ten tren giay chiing nhan quyen sd dung da't.
Tuy nhien, ngoai viee thUe hien edng viec de dat dupe ldi ich cho A thi B thiic hien edng viec nay ciing hudng de'n ldi ich la khoan thu lao eiia minh.
Tha tu, cdng viec dUdc uy quyen la xac l$p, thUc hiin giao dich BDS.
Hpp ddng uy quyen nham xac lap, thUc hien giao dieh BDS ed dd'i tupng la thuc hien cac hanh vi thay eho ben iiy quyen nham tie'n hanh giao ke't giao dich BDS hoac thUe hien cac quyIn va nghia vu phat sinh ttf giao dich BDS. Ddi tUdng cua HDUQ de xae lap, thiic hien giao dich BDS la cae edng viee lien quan de'n xac lap giao dich BDS va/hoac thiic hien giao dich BDS cho ben uy quyen. Ben dupc uy quyen (ngUdi dai dien) khdng nha't thie't phai vUa "xac lap" va vUa
"thiic hien giao dich dan su", cd the chi can mdt trong hai edng viec nay ma thdi, dieu nay phu thudc vao pham vi dai dien'".
'" D6 Van Dai (2017), Luat hpp dong Viet Nam - Ban an va binh luan ban an, tSip 1, Nxb. Hong Ddc, tr, 270.
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HOP DONG UY QUYEN XAC LAP, THlJC HIEN GIAO DICH..
2. Mot so bat cap trong quy dinh va ap dung phap luat ve Htfp dong uy quyen xac lap, thrfc Men giao dich bat dong san
Ve quy dinh phap luat: Theo quy dinh tai Dieu 569 BLDS nam 2015, khi ddn phUPng cha'm dUt hpp dong cac ben phai bao trUdc eho ben edn lai. Tuy nhien, hinh thUc bao trUdc la gi hien nay ehua cd van ban quy pham phap luat nao ed gia tri phap ly dieu cbinh hay hudng dan ve van de nay, dan de'n cd nhieu quan
Theo quy dinh cua phap luat, khi cac ben lam thu tuc chuyen nhUdng quyen sii dung dat, quyen sd hUu nha d ne'u eac ben chuyen nhUdng khdng thudc dd'i tupng dupe miln thue thu nhap ca nhan thi phai nop thue thu nhap tU chuyen quyen sii dung nha, da't la 2% va ngUdi nhan chuyen chuyen phai nop le phi trudc ba la 0,5% gia tri ciia nha, daV2>.
Nhu vay, ehi phi phai nop eho ngan sach nha nude ty le thuan vdi gia tri cua tai san chuyen nhUdng va tUdng Ung tU diem khac nhau ddi vdi ndi dung nay. Ro hang trieu dd'n hang chue tridu ddng.
rang la vi phap luat khdng bude phai tuan theo binh thUe bao trUde nao, nen viec bao trUdc nay cd the thiic hien bang mpi hinh thUc khae nhau, ed the la ldi ndi, eung cd the la van ban, tham chi la gap true tidp thi vin cd gia tri phap ly.
Tuy nhien, ciing khdng ngoai le viee dua de'n quan diem eho rang viec bao trUdc nay khi thUc hien bftng van ban thi mdi ed gia tri, bdi le ne'u bang hinh thUe ldi ndi thi khdng the ehUng minh la cd hay khdng viee bao trUdc dd, do vay phai bang hinh thiic van ban mdi cd gia tri.
Dieu nay, tao sii khdng thd'ng nhat trong each hieu va each ap dung tren tbiic te'.
Ve ap dung phap luat: Theo Thdng tu so' 257/2016/TT-BTC ngay 11/11/2016 cua Bd Tai ehinb quy dinh ve hudng dan ve miic thu, che dp thu, nop, quan ly va sif dung phi edng chUng thi phi cdng chiing HDUQ chi cd 40.000 dong/trudng hdp trong khi phi cdng chUng hpp ddng chuyen nhUdng la 0,1% gia tri tai san va td'i da la 70.000.000 dong. NbU vay, ngay t^ khau lam thii tuc cdng ehUng, neu lap HDUQ thay cho HDCN, eac ben da giam dupc mpt khoan chi phi dang k^.
Chinh vi vay, nhiing ngUdi lam nghe kinh doanh nha da't thudng tim each laeh luat, trd'n thue' bang each hai ben khdng lap hpp dong mua ban theo quy dinh ma thoa thuan lap HDUQ. Trong dd, ben ban (the hien trong hdp dong la ben uy quyen) iiy quyen cho ben mua (the hidn trong hpp dong la ben dUde uy quyen) dUpe hudng mpi quyen lpi hdp phap eua chii sd hUu BDS theo quy dinh cua phap luat trong dd ed ca quyen chie'm hUu, st( dung, dinh doat BDS.
HDUQ nay se giiip cae ben chuyen giao
"quyen sd hiiu" tU ben uy quyen (thiie cha't la ben ban) sang ben dupc uy quyen (thUe cha't la ben mua).
Ngoai ra, cdn mdt so'ly do khac khie'n hai ben mud'n thiic bien cac boat dpng thue, ban, tang cho BDS nhUng chUa the giao ke't cac hdp dong diing vdi ban cha't ma hai ben mong mud'n nen da ldi dung quy dinh ve uy quyen de thUc hien muc dich ciia minh. Dd la nhiing trudng hpp sau:
Nhiing trUdng hpp hi han che giao
'^' Khoan 1, Dieu 7, Nghi dinh so 45/2011/ND-CP-
NHAN LUC KHOA HOC XAHdl S6 9-2019
dieh lidn quan de'n nha d xa hdi^^'. Trong thiie te thi cae ddi tupng dupe mua, dupe thue, thue mua nha d xa hpi cd nhu cau ban nha khdng bao gid cha'p nhan thiet thdi va hp da lach luat bang each sii dung HDUQ de mua ban hay cho thue nha d.
- Chii sd hiiu nha ehung eU mud'n ban nha nhUng chUa dUdc Nha nude ca'p gia'y ehUng nhan quyen sd hiiu nha. Do trong thiic te, thdi gian tu! liic nhan ban giao nha eho dd'n khi dupe gia'y chiing nhan quy^n sd hiiu nha d thudng phai tii vai nam. Bdi phai sau ngay ban giao nha cho ngUdi mua mdt thdi gian, chii dau tU mdi quyet toan, hoan edng edng trinh va liic do mdi dii dieu kien de de nghi cd quan nha nUdc cd tham quyen ca'p gia'y chUng nhan quyen sd hiiu nha d eho ngudi mua*^*. Theo quy dinh tai Diem a, Khoan 1 Dieu 118 Luat Nha d nam 2014 thi mdt trong cae dieu kien de nha d tham gia vao giao dieh dupe la phai cd gia'y chiing nhan quyen sd hiiu ddi vdi nha d theo quy dinh ciia phap luat, trii cae trUdng hdp ngoai le. Trong thdi gian nay, ne'u muon chuyen nhUdng thi hai ben khdng the lap hdp dong mua ban nha vi khdng the cdng chiing dupe (do can nha dd ehUa dupe ca'p gia'y ehUng nhan quyen sd hiiu nha d) va hp danh tim phUdng an lap HDUQ.
Chinh vi eac ly do tren, hien nay da xua't hien nhieu trudng hdp sii dung HDUQ de che gia'u quan he chuyen nhupng BDS. TrUde tinh hinh nay, mdt sd' ed quan ehUe nang da khan trUdng vao eudc. Cdng van sd' 1097/TCT-TNCN ngay 6/4/2010 ciia Tdng Cue The ve thue thu nhap ca nhan doi vdi uy quyen giao dich BDS la van ban dau tien de cap ve va'n de nay. Theo Cdng van nay thi Tong Cue
thue' cho phep ben uy quyen cho phep ben dupe uy quyen dupe thUe hien quyen "ndm giii tai san", "quan ly tai san" va "chuyen quyen sd hiiu tai san" ma khdng yeu c^u ben dupe uy quyen giao lai cho ben uy quyen tai san da nhan hoac nhUng lpi ich thu dupe trong khi thuc hien uy quyen. Cd ngbia: Ben uy quyen thuc chat da chuyen quyen sd hiiu tai san ciia minh cho Ben dupe uy quyen hoac tU bd quyen sd hiiu tai san cua minh va Ben dupe uy quyen da cd day du quyen sd hiiu tai san nen Ben dupe uy quyen eung phai ke khai, nop thue TNCN khi chuyen giao tai san cho ngudi thii ba. De minh ehUng eho quan diem viia neu, Cdng van nay da can cU vao cae dieu luat lien quan ve chie'm hiiu, sii dung va dinh doat trong BLDS nam 2005. Khdng cung quan diem nay, Cdng van sd' 227/BXD-QLN ngay 18/2/2011 cua Bp Xay diing tra ldi Cdng van sd 1183/BTC-TCT ciia Bp Tai chinh ve thue' thu nhap ca nban trong chuyen nhUdng BDS. Theo
'•" Khoan 3, Khoan 4, Dieu 62, Luat Nha d nam 2014 quy dinh:
"3. Ben thue, thue mua nha d xa hpi khong dupc ban, cho thue lai, cho mUpn nha d trong thai gian thue, thue mua; neu ben thue, thue mua khong con nhu ciu thue, thue mua nha & tbi chain ddt hpp dong va phai tra lai nha d nay
4. Ben thue mua, ben mua nha 6 xa hoi khong dupc ban lai nha d trong thdi ban toi thieu la 05 nam. ke tQ thai diem thanh toan het tien thue mua, tien mua nha 6; trudng hpp trong thdi han 05 nam, ke tQ ngay ben mua, ben thue mua da thanh toan hit tien mua, thue mua nha d ma co nhu cAu han nha d nay thi chi diiac ban lai cho dan vi quan ly nha a xa hpi do hoac ban cho doi tupng thuoc dien duac mua nha 3 xa hpi ne'u dan vi nay khong m ua vdi gia ban toi da hing gia ban nha d xa hpi cung loai tai cimg dia diem, thdi diem ban va khong phii nop thue thu nhap ca nhan."
"^ Ma Thi T h a n h Hieu (2011), Hpp dong uy quyen trong giao dich do'i vdi nha a chung cil, Luan van thac sT, Khoa Luat - Dai hoc Quoc gia Ha Noi, tr. 57.
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HOP DONG UY QUYEN XAC LAP, THUC HIEN GIAO DICH..
q u a n diem cua Bd Xay diing trong Cdng v a n n a y t h i h o a n t o a n khdng cd cO sd p h a p ly de t h u t h u e t h u n h a p ca n h a n ciing nhU t h u le phi trUde ba eua ngudi uy quyen va ngUdi dupe iiy quyen chuydn nhupng BDS.
Q u a n diem eiia Bp Xay diing da kbdng dupc Bd Tai cbinh tie'p t h u t a i Thdng t u 111/2013/TT-BTC ngay 15/08/2013 cua Bd Tai chinh hudng d i n thiie hien L u a t Tbue' t h u n h a p ea n h a n . Theo quy dinh tai Thdng t u 111/2013/TT-BTC thi thu nhap ta viec liy quyen quan ly BDS ma ngUdi dUdc uy quyen co quyen chuyen nhUdng BDS hoac co quyen nhU ngudi sd hUu BDS theo quy dinh cda phap luat^^^ thudc dd'i t u p n g chiu thue' t h u n h a p ca nhan. Tae gia cd mdt sd' y kie'n n h u sau ve quy dinh t i n h thue' t h u n h a p ea n h a n do'i vdi viee uy quyen giao dieh BDS eiia Bp Tai cbinh:
- Ddi t u p n g ma HDUQ hudng tdi la eac cdng viec ma ben dupc uy quyen thiic hien n b a n d a n h va vi lpi ich eiia ben uy quyen, ebii khdng p h a i la eac ''quyen" thupc quyd'n sd hUu'^'. Chinh vi vay, q u a n diem eho r a n g HDUQ la viec trao eho ben dupe uy quyen cac "quyen sd hiiu" cua ben uy quyen ddi vdi t a i s a n la khdng p h u hpp vdi quy dinh hien h a n h ciia p h a p luat ve dai dien ndi c h u n g va HDUQ ndi rieng. Viee lap l u a n rang, giao ke't HDUQ ed the d i n den mdt trong h a i h a u qua p h a p ly: (i) chuyen quyen sd hUu t a i s a n tii ben iiy quyen s a n g b e n dUde iiy quyen hoac (ii) ben uy quyen tU bd quyen sd hiiu tai san khdng cd sUc t b u y e t phuc. Xet ve" b a n cha't p h a p ly, H D U Q khdng p h a i la trong cae can cU xae lap quyen sd hUu dUpc quy dinh t a i Dieu 221 BLDS n a m 2015 trong khi BDS la t a i s a n p h a i d a n g ky quyen sd hUu, n e n tii thoi diem chuyen quyen sd
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hUu (ne'u cd p h a i la thdi diem d a n g ky quyen sd hUu ehU k h d n g p h a i la thdi d i e m eac ben giao ke't HDUQ).
- Ndi d u n g cdng viec m a b e n dUde iiy quyen thiic hien n h a n d a n h , t h a y m a t va vi lpi ich cua b e n u y q u y e n k h d n g t h e a n h hudng dd'n b a n c h a t p h a p ly cua H D U Q dd. Ve" b a n cha't p h a p ly, toan bd cdng viec ma ben uy quye"n giao cho b e n dUde uy quyen thUe bien t h a y c h i n h la p h a m vi uy quyen va ben u y quyen cd t h e "uy q u y e n "
ba't ki cdng viec gi thudc p h a m vi t h a m quyen eua m i n h midn la cdng viee dd khdng vi p h a m dieu ca'm eiia p h a p l u a t hoac khdng t h e thiic hien t h d n g q u a ngUdi dai dien do thudc t i n h tii n h i e n eua nd.
Chiing t a khdng t h e cho r a n g ne'u iiy quyen nhUng cdng viec cd lien q u a n tdi viec thiic hien quyen sd hiiu t a i s a n t h i b a n cha't p b a p ly cua H D U Q se t h a y doi.
Tren nguyen tac, cae b e n t h a m gia giao ket hdp ddng ed quyen tii do, tU n g u y e n cam ke't, thoa t h u a n t r o n g k h u d n k h o eua p h a p luat n e n eac b e n khdng nha't thie't phai liet ke day dii quyen, n g h i a v u cua cac ben da dupc p h a p l u a t quy d i n h do day la nhUng quyen, n g h i a vu d u k h d n g dUdc thoa t h u a n nhUng cae b e n ciing p h a i thiic hien. Mdt trong cac quyen va n g h i a cu dd la viee ben uy quyen p h a i giao lai t a i s a n , lpi ich t h u dupe tU viec thiic hien edng viee uy quye"n.
- Cdng chiing vd'n di da la m d t t r o n g nhUng edng cu hUu hieu cua n h a nUdc n h a m q u a n ly cae giao dich q u a n trpng, bao gdm ca mdt so giao dich t r o n g l i n h viic '"* Diem e, Khoan 5, Dieu 2, Thong t u Hl/2013/Tr-BTC.
"" Tuan Dao Thanh (2011), "Vai tro cua hop d6ng uy quyen doi vdi giao dich c6 hen quan tdi bat dong san", Tap chi NgheiuM,s6 03, tr.SQ.
SO 9-2019
BDS. Dieu nay cd nghia la khi cac ben da co'tinh ehe giaii muc dich giao dich that sii bang mpt ban HDUQ, ed quan nha nU6e cd tham quyen dUdng nhien cdng nhan gia tri phap ly cua HDUQ dd trong mgi trudng hpp nd'u dUdng sii khdng chiing minh dupe edng ehUng vi da vi pham phap luat khi edng chiing ban HDUQ dd. Khi cac ben tham gia giao ket HDUQ gia mao nhlm che gia'u mot giao dich khac, cd quan tai phan se phan xxi quyen, nghia vu eua mdi ben diia tren ndi dung cua chinh ban HDUQ da dUdc cdng chiing va cac quy dinh cua phap luat. Khi nhan thiic dupc quyen va ldi ich cua ban than cd the bi xam hai ne'u nhu khdng giao ke't hpp dong nham chuydn tai chinh xac ban chat cua giao dich that sii, y thiie tdn trpng phap luat eua cac ben tham gia giao ke't hdp dong se dupc nang eao len mpt bUdc dang ke tinh trang s^ dung HDUQ nham che giau mdt giao dich khae se giam di. Day la mpt bien phap viia phii hdp vdi cac quy dinh ed hen quan eiia phap luat vUa tranh dUde tinh trang ap dung phap luat theo ki^u suy doan d^y cam tinh.
Tii eac lap luan tren, tac gia cho rang quy dinh v4 tinh thue thu nhap ca nhan ddi vdi uy quyen BDS cua Bd Tai ehinh tai Thdng tu 111/2013/TT-BTC la khdng phu hdp vdi quy dinh ve" ve uy quye'n trong BLDS nam 2015, gay phUdng hai de'n quyen va ldi ich hdp phap eua chu sd hiiu BDS - ben iiy quyen.
Viec lap hdp ddng chuyen nhUdng BDS dudi vd bpe HDUQ cd the dupe xem la hpp dong gia tao. Theo do, hdp dong gia tao khi nay dUdc lap ra nhUng khdng phan anh diing ban cha't eiia quan he dieh thiic giiia cac ben, nham che day giao dich
khae, hay mdt hanh vi trai phap luat^'^.
Ndi each khac, viec the hien ra y chi ben ngoai khac vdi y chi ndi tam va ke't qua thiic hien cua eac ben tham gia*^\ Lien quan den viee chuyen nhupng BDS bang each lap HDUQ d§ ehe gia'u viec chuyen nhUdng thi hai ben phai dd'i mat vdi kha nhieu rui ro, chang ban nhU:
- Khi lap HDUQ thi ve eP ban la quyen sd hiiu BDS van thudc ve ben uy quyen (ban cha't la ben ban), khdng thupc vd' ben dupe iiy quyen (ma ban chat la ben mua BDS). Theo quy dinh eua phap luat thi ben dUdc uy quyen chi la ben dai dien tbiic hien thay, tat ca quyen ve tai san do van la cua ben iiy quyen. Ne'u ben uy quy^n np to chlic, ca nhan nao dd thi chii np cd quyen yeu c^u phong tda, phat mai cac tai san ciia ben iiy quyen, trong dd cd ca tai san da chuyen nhUdng theo HDUQ.
- Trong trudng hai ben khdng lap hpp dong chuyen nhUdng song song vdi lap HDUQ, khi gia nha da't tang hdn nhieu so vdi thdi diem ban, bdn ban (trong hpp dong ghi la ben iiy quyen) cd tbe la'y lai tai san de ban cbo ngUdi khac bang each tuyen bd' ddn phUdng cha'm dUt thiie hien HDUQ, bdi tai BLDS nam 2015 cho phep ben uy quyen ed quyen ddn phupng cha'm dUt viee thiic hien HDUQ ba't eU liic nao.
Trong trUdng hdp nay, ben mua phai tra lai BDS cho ben ban va ben ban tra lai tien cho ben mua, ne'u ben mua khdng chUng minh dUpc da tra tien eho ben ban thi cdn the khdng ddi dUde tien va ma't trang tai san da mua.
'''' Le Minh Hung (2015), Hieu lUc cua hpp dong, Nxb.
Hong Dflc, tr. 73.
'^' Hoang The Lien (1996), Binh luan Bp luat Dan sp Viet Nam, tap 1, Nxb. Chinh t r i quoc gia, tr. 280.
S6 9-2019 NHAN LUC KHOA HOC XA Hdi Q
H O P DONG UY QUYEN XAC LAP. THlJC HIEN GIAO DICH...
- R u i ro ed t h e xay r a ne'u mdt t r o n g h a i b e n bi che't h o a c b e n dupe uy quyd"n bi Tda a n t u y e n bd' ma't lUc n a n g lUc h a n h vi d a n su, bi b a n ehe n a n g liie h a n h vi d a n sU. Khi n a y H D U Q se bi cha'm dUt. Ne'u b e n dupc uy quyen chet t h i t a i s a n k i a se t r d lai thupc ve b e n uy q u y e n , ngUdi t h i i a k e eua b e n dUpc iiy q u y ^ n k b d n g dupe t h i i a ke' quyen c u a ngUdi dupc uy quyd'n, cdn n e u bdn uy q u y e n chet t h i t a i s a n se thudc ve n h i i n g n g u d i thUa k e eua b e n u y quyen'^'.
T r a n h cha'p H D U Q dai dien la mdt d a n g q u a n h e t r a n h chap didn r a k h a pho bid'n hien nay. Qua nghien cUu mpt so' vu viee t r e n thiie t i i n , q u a n he HDUQ cd mpt so dae diem c h u n g la n h a m ehe gia'u nhiing q u a n h e k h a c n h u q u a n be vay t a i san, m u a ban, t h e cha'p BDS. Mot ben ehu t h e eiia H D U Q la b e n cd quyen sxt d u n g da't h a y quyen sd hiiu nha, cae tai san gan lien t r e n da't d a n g ed n h u eau vay mpt sd' tien nhd m a khdng p h a i b a n h a y chuyen nhUdng t a i s a n ma m i n h d a n g sd hUu'^"*.
Viee mUdn H D U Q de t h a y t h e cae q u a n he hpp dong k h a c xua't p h a t tU nhUng h a n che giao dich d a n sU dupe quy dinh trong linh vUc n h a , da't. Qua thdi gian, p h a p l u a t ve n h a da't da cd n h i e u t h a y doi n h a m t a o dieu kien cho ben cd quyen s^ d u n g da't va quyd"n sd hiiu n h a thiic hien day du cac quyen eua minh, t u y n h i e n kie'n thUe p h a p l u a t ciia mot bd p h a n ngudi d a n cdn b a n chd' da tao ed hpi eho mot so' dd'i t u p n g lpi d u n g ke hd ciia p h a p luat va lpi d u n g ngudi thie'u hieu biet, nhe da, ea tin de thiie hien nhiing h a n h vi chie'm doat t a i s a n eua ngudi khac. Ngudi bi ldi d u n g lam vao h o a n c a n h dd, cbi edn biet cau eUu vao sii p h a n xet eua cdng ly, xem Tda a n nhU I Q NHAN LUC KHOA HOC XA HH
la Cliu c a n h de g i a n h lai n h i i n g q u y e n , ldi hpp p h a p bi x a m h a i . T u y n h i e n , dii Tda a n ed cdng t a m , k h a c h q u a n , ciing k h d c6 t h e g i a n h lay sii cong b a n g cho ngUdi bi x a m b a i vi n h i e u K do, t r o n g dd cd ly do pho bien la ngUdi bi x a m h a i diang cac t h u doan d a t hp vao t i n h hud'ng p h a p ly ba't ldi va khdng cd t a i lieu, chiing cii chiing minh. Mdt t r o n g nhUng t h u d o a n dd l a l a p r a H D U Q xac lap, giao dieh B D S .
Qua ngbien cUu nhUng quy d i n h ve"
HDUQ, tae gia n h a n tha'y h e thd'ng p h a p l u a t cua nUde t a v&n cdn m d t so' b a n ehe, ba't cap sau:
- Cac quy d i n h eua p h a p l u a t ve H D U Q khdng gidi b a n p h a m vi uy q u y e n , d a n de'n vide mpt so' ngUdi d a n l a m d u n g , t u y t i e n de laeh l u a t de "ban quyen". T r a o cho b e n dupe iiy quyen cd day d u eac q u y e n m a diing r a cbi ngUPi e h u scf hiiu t a i s a n , c h u sii d u n g da't mdi cd.
- T h u tuc h a n h c h i n h t r o n g cac quy dinh ciia p h a p l u a t lien q u a n dd'n l i n h viic d a n g ky quye'n sxi d u n g da't, q u y e n sd hiiu n h a d v a n cdn rUdm r a , phUc t a p l a m cho ngUdi sLt d u n g da't, chu sd hUu n h a d khd
'•^' Vi du vu viec: "vc* chong chi Hong Hanh, d phudng Bach Dang, quan Hai Ba TrUng cung mua can hp vdi dang uy quyen tUOng tU. NhUng den ngay co gi£y chiing nhan quyin sd hUu, theo thoa thuan, chu can hpphaira cong chdng huy hpp dong uy quyen de lam thd tuc sang ten cho va chong chi thi ngudi ddng ten hpp dong lai bi dot quy. Cau chuyen trd nen roi nhii canh he khi cac con cua ngudi chu sd hUu can hp nay cai nhau, tranh chS'p quyen thUa ke. Vi vay, ho khong ddng ra lam giay td cho vp chong cbf. (Nguon: Ngoc Bao, "Hop dong uy quyin; Chi ngudi m u a chiu thifel^', http://anninhthudo.vn/ldnh-doanh/hop-dong-uy- quyen-chi-nguoi-mua-chiu-thie1^453520.antd, truy cap ngay 12/12/2018.)
'^°' Pham Hoang Lam (2017), "Kinh nghiem Id^m s a t viec giai quyet vu an dan sU vg hdp dong uy quye'n giao tai san", Tap chi Kiim sat, so 1, tr. 48.
5(19-2019
thiic hien cdng vide dang ky quyen sxi dung nha, dat cua minh. Quy dinh v^ dieu kidn chuyen nhupng quyen sxi dung da't, mua ban nha cdn thieii thiic te. Phap luat quy dinh mot trong nhiing dieu kien de dUde chuyen nhUdng nha, da't la phai cd giay chiing nhan quyen sd hiiu nha, gia'y chiing nhan quyen svf dung da't trong khi thu tuc de dupe ca'p cae loai giay nay edn khd khan, phiic tap, thu tuc phien ha va mai: nhi^u thdi gian. Nhieu khi khdng phai la ldi cua ngUdi dan ma thUc ra cd phan ldi tii Nha nU6e. Chang ban, nha chung eU da mua va dUa vao sxi dung tU rai; lau nhUng van ehUa hoan thien thu tue de xin ea'p gia'y ehiing nhan quyen sd hiiu nha dUde^^^'. Trong kbi thiie te', de phuc vu cdng viee kinh doanh hoac nhu eau cude sdiig cd nhieu tUdng hdp cae ben phai chuyen nhupng nha, dat cho nhau trong mdt thdi gian ngan ma khdng the dpi Nha nUde cap giay ehiing nhan quyen sd hiiu nha, gia'y chUng nhan quyen sif dung da't da't cho ho dupc. Va'n de nay dan den he qua ngUdi dan phai chpn phUdng an lap HDUQ de che da'u viec thiie hien cae giao dich, dieu nay khdng chi gay nguy hiem eho eac chu the tham gia ma cdn gay tha't thoat ngan sach nha nUdc.
- Quy dinh ciia Bd Tai chinh ve each thu thue thu nhap ea nhan doi vdi trUPng hdp uy quyen giao dich BDS khdng phu hpp vdi tinh th^n cua BLDS ve HDUQ, anh hudng nghiem trpng de'n quyen lpi cua nhtog chu the vi ly do khach quan thiie sii khdng the tnie tiep xae lap, thiic hien giao dich BDS ma phai thdng qua ngUdi dupc uy quyen.
3. Mot so kien nghi h o a n t h i e n De khac phuc nhiing ban che, ba't cap
$69-2019
lien quan den HDUQ xae lap, thiic hien giao dich BDS nhu da phan tich d tren.
Theo tae gia, can phai thiic hien mdt so' giai phap sau:
Thu nhi't, ddi vdi thdi gian bao trUdc, hien BLDS nam 2015 phan thanh hai trudng hpp. Theo dd, Did'u 569 BLDS nam 2015 thi (i) "trudng hdp iiy quyen cd thu lao, ben uy quyen cd quyen ddn phuPng cham dUt thiie hien hpp dong bat eii luc nao..." (ii) "trUdng hpp uy quyen khdng ed thil lao, ben dUdc iiy quyen cd quyen ddn phUdng cha'm dUt thiie hien hpp dong ba't eU liie nao, nhung phai bao trUde cho ben uy quyen biet mpt thdi gian hpp ly; ne'u uy quyen ed thii lao thi ben dUpc iiy quyen cd quyen ddn phUPng eham dUt thiie hien hpp dong ba't eU liie nao va phai boi thudng thiet hai cho ben iiy quyen, ne'u ed". Cd quan diem eho rang, "can phai xac dinh cu the thdi gian bao trUdc dd'i vdi trUdng hdp iiy quyen khdng ed thii lao thi ben iiy quyen, ben dupe uy quyen cd quyen ddn phUdng cha'm dUt HDUQ, nhUng phai bao cho ben cdn lai biet trudc it nha't 5 ngay"*^^'. Tae gia quan ngai rang viee a'n dinh ra mdt khoang thdi gian nha't dinh de thUc hien quyen ddn phUdng cha'm dUt HDUQ se khd phii hdp mpi tinh hud'ng didn ra trong ddi sd'ng dan sii, nhieu khi ben liy quyen can cha'm dUt ngay viec uy quyen de dam bao ldi ich eiia minh ma phai bao trUdc it nha't 5 ngay thi e la thiet hai da xay ra.
" " Ma Thi Thanh Hieu (2011), Hpp dong uy quyen trong giao dich doi vdi nha d chung cU, L u a n van t h a c si, Khoa Luat - Dai hoc Quoc gia Ha Noi, tr. 78.
"^' T u a n Dao Thanh (2011), "Vai tro cua hdp dong iiy q u y i n doi vdi giao dich co Hen quan tdi bat dong san", Tap chi Nghe luat, so 03, tr. 39.
NHAN LUC KHOA HOC XA HM Q |
HOP DONG UY QUYEN XAC LAP, THUC HIEN GUO DjCH...
va'n de d day la "thdi gian hdp ly" la nhu the nao. Do dd, dd' cd nguyen tic xac dinh tinh hpp ly trong thdi gian bao trUdc khi ddn phUdng cha'm dUt HDUQ, theo tae gia e^n danh gia toan dien dien bie'n cua sii viec, quan trpng nha't la dd phai la khoang tbdi ma bdn dUdc iiy quyen cd the kip thdi ngUng cdng viec da dam nhan (bang ta't ca sii eo gang eua ben dUde uy quyen de cd the ngUng thiic bien). Mac du tinh hpp ly kha mP ho, nhUng lai c^n thidt, bdi eudc sd'ng thUe tidn vdi ra't nbieu sU kien khac nhau, khdng nen a'n dinh mdt khung thdi gian nha't dinh nao, nd can ed thien chi, hpp tac ciia cae ben. Tuy nhien, ciing gdp phan lam ro va'n de nay, thi nganh Tda an cd th^ thdng qua cae an le eiia minh de hudng dan cho cac tda an ap dung phap luat dupc thd'ng nhat, gdp pb^n dam bao quyen ldi cbo cac ben.
Tha hai, nham ban che tinb trang ngudi dan sii dung HDUQ de ehe gia'u viee chuydn nhUdng BDS. Theo tae gia, khdng nha't thie't trong mpi trudng hpp phai ed gia'y chiing nhan hpp phap mdi dUde dUa BDS vao giao dich, ma cd the la cac gia'y td hdp pbap khac chiing minh ngUOi chuyen chuyen nhUdng ed quyen sif dung hpp phap thrta da't do. Tuy nbien, de quy dinh nay di vao eudc sd'ng, can cd nhiing nghien cUu khac nham xem xet lai toan dien, ben canh cac loai giay chUng nhan dUdc ed quan nha nUde cd tham quy4n cap, thi td"
ebUe, ca nhan cdn ed the ed nhUng cp sd nao chiing minh quyen stf dung hdp phap thiia da't, hay BDS nha't dinh nao dd. Viee cho phep eac chu sif dung dat, ehu sd hUu nha d dupe quyen chuydn nhupng nha, da't khi chUa dupe ca'p gia'y chUng nhan nhung cd gia'y td hpp phap khac chiing minh chu
Q NHAN LUC KHOA HOC XA HM
the dd la chu sit dung, ehu sd hiiu vd" mat thUe te va ed quyen dinh doat can nha hay th^a dat dd cbinh la gdp pbltn tao did"u kien thuan ldi cho ngUdi dan thUc hien quyen chuyen nhUdng nha, da't eua minh, bao ve quyen ldi cua ngUdi dan, thiic day thi trudng BDS phat trien. Trong thiic te, vide can nha hoac thufa da't cham hoac ra't khd d^ dupc ca'p gia'y chUng nhan ddi khi mdt phan ldi eua nha nUdc, bdi thu tuc con phien ha, phUe tap, thdi gian giai quye't keo dai. Viee ngUdi dan phai ddi ehd ra't lau mdi ed dUpc gia'y chUng nhan mdi ed the tham gia vao cac giao dich lam cho hp bi 13 di CP hpi kinh doanh, thiet hai v^ mat kinh te. Day ciing la mdt trong nhiing ly do de cae ehu th^ eiic chang da phai sxi dung HDUQ de chuydn nhupng tai san.
Ne'u nguyen nhan nay dupc khac phuc thi day cung la mpt trong nhiing giai phap gdp phan giam thieu phat sinh so' lUdng cae HDUQ vd'n tiem an nbieu rui ro.
Tha ba, day manh viec eai each thii tue hanh cbinh trong vide cap gia'y chUng nhan quyen sxi dung dat, sd hiiu nha d.
Nham tao dieu kien thuan lpi cho ngUdi dan trong viec thiic hien eac quyen eua ngUPi sii dung da't, Nha nude e^n tid'p tuc d^y manh cdng tac cai each thu tuc hanh chinh, ddn gian hda thu tuc hanh chinh, khuyen khich va tao dieu kien cho ngUdi dan dang ky quyen sit dung da't, quyen sd hiiu nha d, thiic hien quyen ehuyen nhupng tai san la nha, da't. Nhu vay cd th^
ban ehe cac trudng hpp ngudi dan svt dung HDUQ de che day giao dieh BDS vi ly do BDS khdng the dUa vao giao dich do chUa du dieu kien theo quy dinh cua phap luat.
Tha tu, tang eUdng tuyen truyd'n pho bid'n giao due phap luat. Tuyen truyen phd
S6 9-2019
bi6i giao due phap luat nham giiip cho ngUdi dan hieu ro dUdc nhiing rui ro cd th^
gap phai khi giao dich BDS thong qua hinh thiic HDUQ. Day ciing la nhiem vu cua cac ed quan nha nUdc nham giam thi^u phat sinh tranh chap khi edng dan ehuyen nhupng tai san bang HDUQ, gdp ph^n dn dinh trat tii xa hdi, dam bao cdng bang d^ vdi cac doi tUpng nop thue khae, chdiig tha't thu thud' eho nha nUdc va dam bao tinh nghiem minh ciia phap luat. Cd nhu vay thi HDUQ mdi trd ve vdi ban cha't thuc cua nd. Ben dUde uy quy^n khdng the ldi dung de chuyen nhupng tai san cho ngUdi ma ho tU tim kiem, vdi sd' tien ma hp tu thoa thuan vdi nhau dUdc, eung vi vay ma ho khdng the trd'n thud' dupe.
Ket luan
Hpp dong uy quyen xac lap, thiie hidn ba't dpng san la mdt dang hdp ddng ddng vai trd quan trpng trong viec phuc vu cac chu the trong xa hpi ed nhu cau tham gia xac lap, thiie hien cac giao dieh bat ddng san nhUng khdng cd dieu kidn tnic tidp tbiic hidn. Tuy nhien, hien nay v i n edn tdn tai mdt sd'ba't cap trong quy dinh phap luat va thUc tidn ap dung phap luat ve hdp ddng uy quyen xac lap, thiic hien giao dich blit dpng san nhU da phan tich. Vi vay, viec hoan thien cac va'n de phap ly lien quan den loai hpp ddng nay nhU tac gia da de cap la quan trpng, cin thie't.
TAI LIEU THAM KHAO
1. Bd lu$t Dan su nam 2015.
2. Luat Cdng chOng nam 2014.
3. Luit Nha dnam 2014.
4. Nghi dinh sd 45/2011/ND-CP ngay 17/06/2011 eua Chinh phu ve" li phi tnidc ba.
sti»-20ig
5. Thong tu sd' 111/2013/TT-BTC ngay 15/08/2013 cua Bd Tai ehinh hudng din thuc hiin mot sd'dieu cua Luat Thui'thu nh$p ca nhan, Luit sila ddi, bo sung mdt sd' diiu cua Luit Thue thu nhap ca nhan va Nghi dinh so' 65/2013/ND- CPngay 27 thang 6 nam 2013 eua Chinh phu quy dinh chi tiet mot sd' dieu cua Luat Thue thu nhap ca nhan va Luat s^a ddi, bd sung mot so'diiu cua Luit Thui thu nhap ca nhan.
6. Thdng tU sd 257/2016/TT-BTC ngay 11/11/2016 eua Bd Tai ehinh quy dinh ve hudng din vS mac thu, chi'do thu, nop, quan ly va szJ dung phi cdng chang.
7. Ngpc Bao, "Hpp ddng uy quyen: Chi ngUdi mua chiu thiet", http://
anninhthudo.vn/kinh-doanb/hop-dong- uy-quyen-ehi-nguoi-mua-ehiu-thiet /453520.antd, truy cap ngay 12/12/2018.
8. Dd v a n Dai (2017), Luat hdp dong Viit Nam - Ban an va binh luan ban an, tap 1, Nxb. Hdng DUe.
9. Ma Thi Thanh Hieu (2011), Hdp dong uy quyen trong giao dich ddi vdi nha d chung cU, Luan van thae si, Khoa Luat - Dai hpe Qud'c gia Ha Ndi.
10. Le Minh Hung (2015), Hieu lUc ciia hdp dong, Nxb. Hdng DUe.
11. Hoang The Lien (1996), Binh luan Bg luit Dan sU Viet Nam, tap 1, Nxb.
Chinh tri qud'c gia.
12. Pham Hoang Lam (2017), "Kinh nghiem kiem sat viec giai quyet vu an dan sii ve hpp ddng uy quyen giao tai san".
Tap chi Kiem sat, so 1.
13. Tua'n Dao Thanh (2011), "Vai trd eua hpp ddng iiy quyen doi vdi giao dich cd lien quan tdi ba't ddng san". Tap chi Nghe luit, sd'03.
NHAN LUC KHOA HOC XA Hdi Q
