HOAN THIEN CAC QUY DESH VE THU TUC GIAI QUYET PHA SAN TRONG LUAT PHA SAN NAM 2014
Phfim Thi Thi'
Tom tat: Hien nay, sau mQt thai gian thi hdnh, Lugt Phd sdn ndm 2014 da b$c lo mgt so hgn che, bdt cap, gdy kho khdn trong qud trinh dp dung, chdng hgn nhu quy dinh ve quyen nop dan yeu cdu ma thu tuc phd sdn, thdm quyen gidi quyet vy viic phd sdn vd vdn di trd lgi dan yeu cdu ma thu tuc phd sdn. Bdi viit phdn tich vd dua ra mgt so de xudt nhdm hodn thien cdc quy dinh ndy.
Abstract: After a short period of enforcing the Law on Bankruptcy of 2014, some short comings and flaws have been witnessed, including provisions on right to submitting application for starting bankruptcy procedure. Jurisdiction for handling bankruptcy cases and returning such application. This article aims at analysing such shortcomings and making proposals to improve those provisions.
1. Mpt s6 b^t cfip trong cic quy dinb ve thu t^c giai quyet phi san cua Luat Fhi san nam 2014
Thit nhit, quy dinh vi quyin n$p dffn yeu chu md Ihu It^cphd sdn tgi Dieu 5
Ki thita Luat Phi sin nim 2004 (Luat PS 2004), Luat Phi sin nam 2014 (Luit PS 2014) cOng quy djnh vi quyin npp dan ySu ciu md thil tyc phi sin cua chu ng. Theo d6, chi chil np co bio dim mpt phin vi chu ng kh6ng co bio dim mdi co quyen nop dan yeu ciu md thii tyc phi sin khi het thai h?n 03 thing ki tit ngay thanh toan khoin ng din hsm mi doanh nghipp, hgp tic xa (DN, HTX) khong thyc hiSn nghia vu thanh toan. Tuy nhien, so vcri Luat PS 2004', Luit PS 2014 da quy djnh ro ring va chi tiit ban vi cin cu: di chu ng khong c6 bio dim vi chil ng c6 bio dim mpt phan ciing nhu cic chu thi khic co quyin va nghia vy n$p don yeu ciu md thu tuc phi sin DN, HTX. Chi
• yjjs Tm6iig E>?i hpc Tai chinli - K^ toan, tinh Quang Ngai.
1 xgni: Dilu 3 Lu$t Pha s4n nam 2004.
cin CO khoin ng (do cd thi li bit ky mpt khoin np nio nhu: np luang, ng thue, khoin np phit sinh tit cac hpp dong...) va xic dinh thdi diim theo luat dinh (03 thing ki tit ngiy thanh toan) li chii ng cd the nop don ySu ciu md thu tuc phi sin. Nhu viy, theo quy dinh t»i khoin 1 Diiu 5 Luit PS 2014 thi chil np cd bio dim khdng cd quyin nop don ySu ciu md thu tuc phi sin. Theo tic gii, quy dinh nhu viy li hpp ly. Bdi IS, quyin lpi ciia chii ng cd bio dim da dupc bio dim bing tii sin bio dim cua DN, HTX hay da dugc chu thi thli ba dung ra bio lanh di tra thay cho DN, HTX.
Tuy nhien, tren thuc ti cd the phit sinh trudng hgp doanh nghiSp X the chip bit dgng sin cho cdng ty A di thyc hien nghia vu vdi gii hi tii sin bio dim bing gii fri thyc hipn nghia vy. 03 thing ki tit ngiy din han thanh toan, cdng ty A vin chua dugc doanh nghiap X thyc hipn nghia vy thanh toan; ngoii ra, cdng ty A cdn phit hien gii tri bat dpng sin thi chip bi mit gii (gii tri thyc ti cua tai sin bio dim thip han nghia vu bio dim). Viy trong trudng hgp nay,
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NHA Nu'dc VA PHAPLUATSd 9/2015
cdng ty A ed quydn nop don ydu cau md thfi tuc phd sdn hay khdng? Ndu can cfi quy dinh tgi khoan 1 Didu 5 Luat PS 2014 tiu cdng ty A sd khdng cd quydn ndp don ydu cau md thfi tuc phd san, vi vd nguydn tac thi cdng ty A Id chfi np cd bao ddm. Tuy nhidn, trdn thuc td thi cdng ty A da "hi chuyen ddi"
tfi chfi np cd bdo dam thanh chfi np cd bdo dam mpt phin (thdm chi cd thd Id chu np khdng cd bao dam) vi gid tri tai sdn bdo ddm da bi hao hyt so vdi ban diu. Nlu edng ty A khdng dupc quydn nop don ydu edu md thfi tyc pha san, thi vd hinh trung phap ludt dd khdng bdo vd quyln va Ipi ich hpp phdp cua chfi np cd bdo dam ttong tnidng hpp ndy.
Do dd, cin cd quy dinh hudng dan cu the vl vin dl ndy.
ThA hai, quy djnh ve tham quyin gidi quyit cua Toa dn nhdn ddn tgi Bieu 8
Khdc vdi Lugt PS 2004, Ludt PS 2014 da md rOng thim quyln gidi quydt phd sdn cua Tda an nhdn ddn (TAND) cip huydn.
Theo dd, Lugt PS 2014 dd quy dinh 04 tiudng hpp thuOc thdm quyen gidi quydt vy viv- phd san ciia TAND cap tinh, bao gdm:
1) Vu vide phd san cd tai san d nudc ngoai hode ngudi tham gia thfi tyc pha san d nudc ngodi; 2) DN, HTX mit kha nang tiianh todn cd chi nhdnh, vdn phdng dgi dipn d nhilu huydn, qudn, thi xa, thanh phd thudc tinh khde nhau; 3) DN, HTX mdt khd nang tiianh toan cd bat dpng san d nhidu huypn, qudn, thi xd, thdnh phd thuoc tinh khac nhau;
4) Vy vide pha san thupc thim quydn cua TAND cap huypn ma TAND cap tinh lay len dd giai quydt do tinh chat phfic tgp cfia vy vipc. Nhfing vy vide pha san cdn lgi se thudc thira quydn giai quydt cua TAND cip huypn.
Nhu vgy, Lu|t PS hidn hanh da phan dinh rit rd pham vi thim quydn gidi quydt pha san cfia TAND cip huydn va TAND cip tinh.
Qay dinh trdn se tgo co sd phap ly ro rang dl TAND cip huydn va TAND cdp tinh thyc hipn dfing nhidm vy cfia minh.
Tuy nhidn, theo quy dinh tgi cac didu 30, 31,32 Lugt PS 2014, cd thl phdt sinh tiTidng hpp, Tda an chua thd phat hi^n vy vipc pha sdn cd tdi sdn hay ngudi tham gia thu tyc phd sdn cd d nudc ngoai hay khdng; ho$c Tda an ciing chua the xdc dinh dupc DN, HTX nOp don ydu cau md thu tyc phd san cd tai sdn la bit ddng sdn d nhidu qugn, huypn, thanh phi, thi xa frong cung mpt tinh hay khdng. Thdi gian ngdn ciing vdi vide chua cd quy djnh vd CO chl xdc minh sy vide frong trudng hpp ndy cd thl dan din vi^c, TAND cip huyfn thy ly vy vide pha sdn roi mdi phdt hi?n khdng thuOc tham quydn gidi quyet cua minh thi giai quydt nhu thl ndo? Luc nay Thim phan cd thd chuydn don ydu ciu md thu tyc pha sdn cho TAND cd thim quyen theo quy dinh tgi Didu 33 Ludt PS 2014 khdng? Hi?n nay, Lugt PS 2014 khdng cd quy djnh cy the vd van dd nay.
Ngodi ra, dilm b, c khodn 1 Dilu 8 cua Lugt PS 2014 quy dyih vd tiudng hpp DN, HTX cd nhidu chi nhanh, vdn phdng dgi di§n ho|c cd bat dOng sdn d nhilu qu^, huy^n, th} xd, thanh phi thudc tinh khac nhau sd thudc thim quyln gidi quylt cfia TAND cap tinh ed the gdy ra nhieu cdch hilu khac nhau.
Cd y kidn cho ring, chi nhanh, vdn phdng dgi didn hode bit ddng sdn cua DN, HTX d nhieu huyen, quan, thi xd ho§c thdnh pho tiiupc tinh khac nhau thupc cimg rapt tinh; ^ kidn khdc lai cho rang, quy dinh ttdn dupc hidu cho ca trudng hpp d cdc huyOn, qu|in, thi xd hode thanh phd thuOc tinh khdc nhau d cac tmh khac nhau. Do dd, co quan cd tiiim quyen cin ban hanh quy dinh hudng din thi hdnh cu tiid vl vin dd nay dl thing nhit ttong each hilu vd ^ dyng dieu lu|t 66
HOAN THI$N CAC QUY DINH ...
Bilm d khodn 1 Dilu 8 cfia Ludt PS 2014 quy dinh vd trudng hpp TAND cip tinh Idy vu vi^c phd sdn thupc thim quyln giai quylt cua TAND cip huydn Idn dl gidi quydt do tinh chdt phfic tgp cfia vy vipc. Quy duih nay nham tgo tinh Iinh hogt ttong gidi quydt vu vide phd sdn: Ndu vy vide pha sdn phfic tap dan ddn vupt qua khd nang cfia TAND cip huypn thi TAND cip tinh cd till tiiam gia gidi quylt, ddm bao cho mpi vu vide phd sdn dupc giai quylt theo quy djnh hipn hanh. Tuy nhidn, quy dinh ndy cd thd . gay khd khan cho cdc bdn ap dung vao thyc tiln. Vu vide phd san nhu thl ndo thi dupc coi la "phfic tgp" Ludt khdng giai thich cung nhu khdng lidt kd nhiing trudng hpp dupc xem la phuc tgp, ndn vide kit ludn vy vide phd san ed phfic tap hay khdng phy thuoc vdo y chi chu quan ciia TAND cap huypn hoac TAND cap tinh ttong tiing trudng hpp cy thd. Didu dd cd thd phat sinh trudng hpp, TAND cap huypn cho rang vu vide phd san phfic tap va dd nghi TAND cap tinh giai quydt nhung lai bi TAND cap tinh tu chdi vi cho ring, vy vide phd sdn khdng phuc tgp vd ngupc Igi. Nhu vgy, cd thd ddn ddn tinh ttgng
"franh chip" tham quydn gidi quylt vy viOc phd sdn. Hode frdn thyc td cd thl phdt sinh tiTidng hpp, doanh nghidp X dang tranh chap rapt tai san la bdt dOng sdn vdi mdt chfi thd khdc tgi tinh Y. Ndu tdi sdn frdn thupc quyln sd hfiu cua doanh nghipp X thi TAND cap tinh se cd thim quyln gidi quylt theo didra c khodn 1 Dilu 8 Lu$t PS 2014. Ngupc lgi, nlu bit dOng sdn trdn khdng thuOe quyln sd hfiu cfia doanh nghipp X thi thim quydn gidi quydt thuOc vd TAND cap huyen. Tuy nhidn, do bit dOng sdn dang franh chip ndn chua xdc dinh dupe doanh nghidp X cd phdi Id chfi sd hfiu cua bit dpng sdn hay khdng. Vdy ttong trudng hpp ndy vy vide phd sdn cd
dupc xem la "phfic tgp" khdng? TAND c ^ tinh cd thl ldy vu vide pha sdn ldn dd giai quydt hay khdng? Cin thiet phdi ban hanh van bdn hudng dan cy the.
Thir ba, quy dinh tra lgi don yeu cau m& thd tuc phd san
Theo quy dinh tgi Dilu 32, khi nhgn dupc don ydu ciu rad thfi tuc phd sdn, Chanh dn cd nghia vu phan cdng Tham phdn hoac t l Thim phdn gidi quydt don ydu cdu va tuy vdo timg tnrdng hpp ma dua ra quydt dinh hpp ly. MOt trong cdc hudng xfi Iy don yeu cau rad thu tyc phd san Id Thim phdn phy trach ttd lgi don cho chfi thl ndp don. Didu 35 Ludt PS 2014 quy dinh 05 can cfi dl Tda an tra lai don, bao gdm: 1) Ndu ngudi ndp don thupc mdt frong cdc trudng hpp khdng cd quydn vd nghla vy nOp don ydu cau md thli tye phd sdn tai Dilu 5; 2) Ngudi nop don khdng thyc hipn sfia ddi, bl sung dem cho hpp Id; 3) Da cd tda dn khdc da md thfi tyc pha san; 4) Ngudi nop don ydu cdu md thu tyc phd sdn rut don ydu cau; va 5) Ngudi ndp don khdng nOp Id phi pha san, tgm fing chi phi phd sdn. Nhu vdy, ddi vdi cdc can cfi (1), (2), (4), (5), Tham phan ttd don yeu cdu md thfi tuc phd sdn theo tdc gid la hpp ly. Ridng ddi vdi cdn cfi do dd cd Tda dn khdc da rad thu tyc phd sdn thi can xem xdt lai. Bdi vi, ttdn thyc td cd thd phdt sinh trudng hpp:
TAND X nhdn dupic don ydu ciu md thfi tyc phd sdn doanh nghipp A nhung sau dd phdt hidn vy viOc phd sdn ndy dd dupc TAND Y md thfi tyc pha san. Tuy nhidn, theo quy dinh hien hanh thi vy vide pha san ndy thupc thim quydn gidi quylt ciia TAND X. Se la khdng hpp ly ndu TAND X lgi phdi tra don ydu ciu md thu tyc pha san ttong khi bidt vu vide phd sdn thuOc thira quydn gidi quylt cfia rainh.
Trong trudng hpp nay, Tda an Y da ra quydt dinh md thu tyc pha sdn cd thl chuyin don
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ydu cdu md thu tyc pha sdn cho Tda an cd thim quyln theo quy dinh tai Didu 33 Ludt PS 2014 khdng? Theo tinh tiiin cfia Dilu 33 thi vide chuyin don ydu ciu md thfi tyc pha sdn dupc thyc hidn trudc khi Tda an thu ly don, cy thl la d giai dogn ddu khi Thim phdn dupe phdn cdng xem xet don ydu cau md thu tyc phan san. Vd vin dd ndy, Lugt PS 2014 chua cd quy dinh cy thd.
2. MOt sl kien nghj
Trdn co sd phdn tich rapt sd quy dinh trong Lugt PS 2014 cdn cd thl gay khd khan cho chu thd dp dyng, tdc gid xin dua ra mpt sd kien nghi:
Mgt Id, vl chu thd cd quydn nop don ydu ciu md thu tyc phd sdn, Lugt PS 2014 chi quy dinh quyen cua chfi np khdng cd bdo ddra va chfi np cd bdo dam mdt phan.
Nhu vgy thi theo phdn tich d ttdn, ttong mpt s6 tirudng hpp, quyln Igd hpp phap cua chu np cd bao ddm se khdng dupc bdo vd. D I khic phyc tinh trgng ndy, theo tdc gid can thidt phai bd sung quy dinh vd quydn nop don ydu cau md thfi tyc phd sdn doi vdi chu np cd bao ddm. Theo dd, ben canh vide dap ling can cfi thdng thudng dupe quy dinh tai khodn 1 Didu 5 thi frong trudng hpp nay, chfi np cd bdo ddm can chiing minh gia tri tdi san bdo ddm thap hon so vdi nghTa vy bdo ddra ban diu. Cy thd, khoan 1 Dilu 5 Ludt PS 2014 cin sfia doi, bd sung nhu sau:
"Chu ng khdng cd bdo ddm, chu ng cd bdo ddm mdt phdn cd quyin nop don yeu cdu mo thd tuc phd sdn khi hit thoi hgn 03 thdng ki tic ngdy khodn ng din hgn md doanh nghiip, hgp ide xd khong thuc hien nghia vu thanh todn. Truong hgp chd ng cd bdo dam chirng minh dugc tdi sdn bdo dam thdp hon nghta vu dugc bdo ddm thi cUng cd quyin nop don yiu edu m& thii tgc phd sdn nhu chii ng khdng ed bdo ddm vd chu
ng CO bdo ddm mgt phdn "-
Hai Id. doi vdi trudng hpp khi nhdn dupc don ydu cau md thfi tyc phd sdn, TAND phat hipn ra TAND khdc dd md tiju tuc phd san khdng dfing thim quyln thl co quyln ydu cdu TAND da md thfi tyc phd san chuyin hi so vu vide pha sdn cho Tda dn cd tham quyen gidi quydt. Do vgy, can cd co chl dl viOc chuyen hd so vy v i ^ phd sdn frong trudng hpp ndy dupc thyc hidn. Dd Id, phdi cd quy djnh vd vide chuyin vy vi^c phd san cho Tda an cd tham quydn gidi quydt khi dd cd Tda an ra quydt dinh md thu tyc pha san.
Ba Id, vd "tinh phfic tgp" cua vy vi§c pha sdn dupc quy dinh tai didm d khodn 1 Dilu 8 Lugt PS 2014. Theo nhu phan tich d trdn, do thu|it ngtt "tinh phfic tgp" Id khdi ni^m md ndn ttong raOt sd trudng hpp cd thl gdy khd khdn ttong vi|c hidu vd dp dyng. Do vdy, Tda dn nhdn ddn tdi cao cin sdm ban hdnh vdn bdn hudng ddn thi hdnh, theo do, vdn bdn hudng dan cd thd dua ra mOt so trudng hpp dupc xem Id phfic tgp dk TAND cip thih vd TAND cip huydn cd co sd thyc hipn.
Ngoai ra, can thdng nhit ttong cdch hilu vd dp dung doi vdi quy dinh tai dilm b, c khodn 1 Dilu 8 Luat PS 2014. Bdi vi?c xac dinh dfing thim quydn gidi quylt ciia Tda an se gdp phin giai quylt vy vi§c phd sdn hipu qua.
Tdm lai, thfi tyc gidi quylt phd sdn doi vdi DN, HTX la mot chl dmh quan ttpng ttong phdp luat vl phd sdn d Vipt Nam. Ddy Id CO sd phap ly vung chdc de DN, HTX cd hoat dOng kinh doanh khd khdn, thua lo cd thl nit khdi thi tnidng mpt cdch cd frdt ty ciing nhu bdo vd dupc quyln vd lpi ich hpp phdp cfia cdc chu thd cd lidn quan. Do dd, vi^c hodn thipn cac quy djnh phdp lu$t vd vin dd ndy la hit sfic cin thiet.
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