^hdp, ludi od Deanh ngluip
<=> O O O G J ' "
Sd 2 (239) - 2012
DIA VI PHAP LV CUA Ttf QUAN Lt
VA THANH i t TAI S A N THEO PHAP LUAT PHA SAN
ThS. D A N G VAN HUY *
P
ha san la mdt thii tuc Id tung tu phiip dae bi(}i \('ii sir tham gia ciia nhilu ehii thi khiie nhau.trong dd ed thiet ehe quan ly liii Siin eiia eon np. Sir hien dic^n eiia chii the nay trcmg phap luil cung nhu thuc tien giai quylt d cac nudc la mdt dilu cin thidt nhim ngan chan linh trang con nptiu tan. Iam that thoat tai sin.
thu hdi dupc nhilu nhi't cac quyin Ipi vat chat cho eac ehii np; tranh tinh trang bit no phi phap tfl phfa cac chii np; ddng thdi viec phan chia tai sin. dilu hda Ipi fch gifla cac ehu no, gifla chu np vdi con no va Ipi fch eiia ngudi lao ddng, ciia Nha nudc mdt each cdng bing va dung luit tren CO sd tai san hien ed cua con np cQng la mdt yeu ciu cho sir hinh thanh ciia thiet chl quan Iy tai sin.
Phap luit cua mdi nudc tren the gidi cd nhung quy dinh khac nhau vl chii thi quan Iy tai san phi san. Tuy nhien, khai quit lai cd the thi'y ed hai md hinh ehii thi phd bien la md hinh chii thi
quan ly liii siin la nhung ca nhin (Tin thiie vien theo Luat Phi san lloa Ky, Quan tai vien theo Luit Pha san eiia Thuy Diln vi Latvia. Quan tri vien theo Luil Pha Siin Nhat Ban va Luat F^ha san Cong hda Lien bang Nga v.v..,) Vii md hinh la mot thie't chd tiip thi. Ddng thdi vdi mdi md hinh, phap luit cae nudc cung trao cho cho chii thi niiy nhftng nhiem vu. quyin han rdng hep khac nhau tiiy ihudc vao dilu kien kinh te' xa hdi dac thii cua mdi nudc,
0 nucrc ta. chii thi quan ly tai san dupc xiy dung theo md hinh tip thi. Do la Td quan ly tai san vii rd thanh loan tai san theo Luil Pha sail doanh nghiep nam
1993 Vii Td quan Iy va thanh Iy tai san theo Luit Phi siin nim 2004.
Khoan 2. Dilu 9 Luit Pha Siin nam 2004 va khoan 2, Dilu
15 Nghi dinh sd 67 ngay 11/7/2006 ciia Chfnh phu quy dinh Td quan Iy va thanh ly tai san bao gdm: Mdt Chip hanh vien eua ca quan thi hanh an
lam Td trudng; mdt can bd Toa an nhin din ed quyin thu ly don yeu ciu md thii tuc pha san, mil dai dien chii np li td chflc, ca nhin cd sd np \6n nhi't trong sd cac chii np.
Dd'i \di cac doanh nghidp, hop tac xa dSc thu thi thanh phin cdn cd thi la dai dien cPng doan hoac dai dien ngudi lao ddng nai chua ed td chflc c6ng doan ddi \di doanh nghiep, hpp tie xii cd np luPng hoac cac khoan np khac dd'i vdi ngudi lao ddng; dai dien Bd Qude phong, Bd Cdng an. Ban Co ydu Chfnh phll dd'i \di doanh nghiep dac biet phue vu an ninh quIc phdng. an ninh. co ylu thulc ITnh vuc do eac ca quan nay quan ly; trudng hop doanh nghiep, hpp tie xa hoat ddng trong ITnh vuc ngin hang, tai chfnh, bao hilm phai ed dai dien ea quan quan ly nha nudc chuyen nganh ngin hang, tai chfnh, bao hilm tham gia To quan ly va thanh Iy tai san.
Trong trudng hop doanh nghiip tham gia bao hilm tiln g\h thi
Ddn chii & Phdp ludt
Cue Thi hanh dn ddn su tinh Bac Ninh^I^idp, Uidl od ^Deanh nghiip Sd 2 (239)-2012
phai cd mdt dai dien ciia td chflc Nhu viy, theo quy dinh ciia Thd nhdt: To quan ly va bao hilm tiln gfli tham gia Td phap luit Viel Nam, Td quan ly thanh ly tai san do Thi*m phan ra quan ly va thanh ly tai san; dai va thanh ly tai san la mdt liip ihl quydt dinh thanh lip cimg vdi dien Bd, co quan ngang Bd, co bao gdm ciie thanh vien diii dien quylt dinh md ihii tuc pha san quan thudc (Thfnh phii quan ly cho chii ihl khiie nhau, cd chflc va chiu trach nhiem Irudc Thim nganh, ITnh vuc vl san phim, nang quan ly vii xfl iii siin ciia phan vl hoat ddng ciia minh.
dich vu cdng fch ma doanh doanh nghiep. hpp uie xii lam Dilu nay the hien Td quan ly va nghiep, hpp tie xa thudng \ iio linh trang pha siin nhim thanh ly lai sin cd mdi quan he xuyen, true tie'p eung flng. diii dam bao quyin lpi ciia chii no. rang budc vdi Toa an, hoat ddng dien eua Uy ban nhin din ci'p con np. ngudi lao ddng vii ciia ciia Td nhim thuc hien cac tinh ma doanh nghiep. hop tic Nha nudc mdt each cdng bing quye't dinh phap ly ciia Thim xa thudng xuyen, true tiep cung va dung luit. phan, mat khac, tren co sd hoat flng san phim. dich \ai cdng fch Cd ihl thi'y. muc dfch eua ddng eiia Td. Thim phan cd tai dia ban tinh dd. cac nha lam luit nude ta khi quy dupe nhung thdng tin, eo sd ein
Td quan Iy va thanh Iy tai san dinh vl Td quan Iy \i\ thanh Iy thiet quydt djnh cac vin dl phap cd vai trd ri't quan trpng trong tai sin la vfla nhim dam bao Iy co ban trong qua trinh td tung qua trinh quan ly, xfl ly tai san tfnh chuyen nghiep, tfnh quyin phi sin. Tuy nhien, cic thanh ciia doanh nghiep, hpp tic xa. Iue nhi nudc (su tham gia cua vien ciia Td khdng chi chiu , Di cd the hoat ddng, Luit Phi Chip hinh vien co quan thi trich nhiem trudc Tham phan, , san tai cic Dilu 40, 43 va Nghi hanh an vdi vai trd la Td trudng) ma cdn chiu su quan ly ciia co . dinh 67/2006/ND-CP da quy vfla dam bao tfnh chuyen mdn quan nai edng tic. Dac biet Ii , dinh Td quan ly va thanh Iy tai vi tfnh din chu rdng rai (su Chip hanh vien, ngudi gift vai san cd nhihig nhiem vu, quyin tham gia ciia ddng dao eae trd chu dao trong boat ddng cua
; han nhu: Lip bang ke toan bd thanh phin thude eac ca quan Td, vfla chiu trich nhiem trudc tai sin hien ed eua doanh chuyen mdn cung nhu dai dien Thim phin, vfla chiu trich I nghiep; giam sat, kiem tra viee edng doan, ngudi lao ddng va ca nhiem vdi Thu trudng co quan
sfl dung tai san cua doanh chii np) hucjng tdi viee thuc hien thi hanh in. Dilu 21 Nghi dinh nghiep sau khi cd quydt dinh md ed hieu qua nhit thu tuc quan Iy sd 67 cua Chfnh phu quy dinh:
thu tuc phi san; dl nghi Thim va xfl Iy tai sin phi san, ning "Td trudng Td quan ly vi thanh phan quyet dinh ap dung cac cao hieu lire eiia Luit Phi san. Iy tai san vin sinh hoat chuyen [ bien phap khin ci'p tam thdi dl Tuy nhien, thuc tiln thi hanh mdn tai co quan thi hanh in vi ' bao toan tai san cua doanh Luit Phi san nhflng nam qua chiu trach nhiem chuyen mdn ' nghiep; lip danh sach chu np va cho thi'y, nhflng quy dinh vl dia trudc thu trudng co quan thi
• nhftng ngudi mic np; bao cao vi phap ly cua Td quan Iy va hanh in, chiu trach nhiem vl : uudc Hdi nghi chu np vl thuc thanh ly tai san cdn nhilu bit toan bd hoat ddng cua Td quan [ trang cua doanh nghiep; thuc cip, han ehe, din tdi hieu qua Iy, thanh ly tai san trudc Thim ''hien viec thanh Iy tai san eiia boat ddng tren thue te chua tdt. phan" Nhu viy, du la mdt chu
• doanh nghiep v.v... Cu the la: the Uong qua trinh giai quyet
I Ddn chu & Phdp ludt
^hdp^ LuM od (Deanh nghiip S6 2 (239) - 2012
viec pha san nhung I'd quan ly quyin sfl dung con diiu ciia Tda dinh nhu vay la khdng rd rang, Vii thanh ly liii san mang tfnh iin trong qua trinh quan ly, dieu din den khd xac djnh loai nao ehiu hdn hop vdi cac thanh vien hinh hoat dong ciia To. lien do Tda an quan ly, loai nao do kiem nhiem. Vice quy djnh dia thire te. nhilu miu thuan, tranh ca quan thi hanh an quan ly.
vi phap ly khcTng id riing ddi vdi ciii niiy sinh bdi Chip hanh vien Ngoai ra, do la sir khdng chii the nay da gay ra nhung khd la ehfle danh tu phap, dupc sfl tuang xung gifla nhiem vu, khan, vudng mic trong thuc tiln dung di'u qud'c huy va dim ehfle quyin ban, gifla trach nhiim vdi boat ddng cua Id. Cung vcri dieu danh cua co quan thi hanh an, quyin ning va cac dilu kien dd, thim quyin quan ly. sir phdi ddng thdi chfl ky ciia Chip hanh khac ciia I'd trudng va cae thanh hop hoat ddng gifla Td trudng va vien chi ducre bao chihig tiii co vien trong qui trinh hoat dPng.
cac thanh \ ien khdng ducre quy quan thi hanh an, vay Chip hanh Nhilu boat ddng mang tfnh kinh djnh eu thi, rd rang dim tc'ri vien sfl dung con di'u ciia Tda an te - ky thuit nim ngoai kha nang nhieu trudng hop cae thanh vien se khdng phu hc;p ea ve ly luan ciia Td vdi dac dilm la cac can ciia Td tham gia mdt each luy va thue tien; nhieu trudng hpp bd chuyen mdn kiem nhiem.
tien, tu phat, lam cham irl lien tranh luiin de thd'ng nhi't viec sfl Trong khi dd. phap luit Iai quy dp giai quyet edng viec. Dilu 20 dung con diu mi't nhilu thdi djnh nhilu trach nhiem phai bdi Nghj djnh sd 67 quy djnh phien gian, Iam chim tri thii tuc giai thudng thiet hai trong hang loat hpp eiia Td quan ly va thanh ly quyet phi san. Mat khac, quy cae boat ddng dd. Dilu 32 Nghj tai san chi dupe tien hanh khi cd djnh nay cung khdng neu rd loai djnh sd 67/2006/ND-CP ciia su tham gia ciia ft nhit 2/3 tdng van ban nao se ddng di'u Tda an Chfnh phii quy djnh trach nhiem sd thanh vien. Nhilu trudng hop va van ban nao dupe ddng diu bdi thudng thiet hai cua Chip cac CO quan khdng cfl ngudi ciia co quan thi hanh an. hanh vien va thanh vien Td quan tham gia, hoac khi hpp Td, can Viec quan ly hd so pha sin Iy \ a thanh ly tai san trong cac bd dupc cu tham gia lai phai cQng la vin dl vudng mic. trudng hpp: "Lip bang kl tai thuc hien nhiem vu khic ciia co Khoan 4 Dilu 2 Nghj djnh san khdng dung tinh hinh thuc quan nen khdng tham gia dupe 67/2006/ND-CP quy djnh sd te; lip danh sach chu np, ngucri vi viec hpp Td cd thi bj hoan sach lien quan den ho.it ddng mac np sai sir that; khdng phat nhilu Iin. eiia Td quan ly va thanh Iy tii hien va khdng de nghj Thim
Thd hai: Tfl viee xie djnh san dupc luu gifl lai co quan thi phan ra quyet djnh thu hdi lai tai dja vj phap Iy khdng rd rang eiia hanh an va Tda an do Td fl-udng san da bin hoac chuyin giao bit Td quan Iy va thanh ly tai san da Td quan Iy va thanh ly tai siin hop phap theo quy djnh tai keo theo hang loat eac quy djnh quan Iy. I'rudng hpp doanh khoan 1 Dilu 43 cua Luit Pha khdng rd rang, cu thi khien cho nghiep bj tuyen bd pha sin va san'" Dilu nay giy tim ly e boat ddng eiia Td cang them Td quan Iy va thanh ly tai sin ngai, lam giam tfnh chu dpng, vuc5ng mic. Theo quy djnh tai giai thi thi hd so lien quan den tich cue trong hoat ddng ciia cac khoan 6, Dilu 20 Nghj djnh boat ddng ciia Td dupe luu gifl thanh vien.
67/2006/ND-CT' thi Td trudng tai Tda an nhin din thu Iy dan Thuc liln nhung nam qua Td quan ly va thanh ly tai san cd yeu ciu md thii tuc phi san. Quy cho thi'y, hieu luc thi hanh ciia
Ddn chiJ & Phdp ludt
7)hdp. lual od (Deanh nghiip, S6 2 (239)-2012
Luit Pha san edn rit thip va am hieu thuc te cac doanh lam nhiem vu ciia mdt ngudi nguyen nhan chfnh bit ngudn tfl nghiep, mat khac, dilu nay cQng quan ly lai siin lrong liu cii cac su khdng hop ly trong cac quy tang cudng tfnh thd'ng nhat vu phi san va dupc dai dien ciia djnh ciia Luat, trong dd cd cac trong hoat ddng ciia Td quan Iy mdt ca quan dai dien chii np quy djnh vl Td quan ly va thanh va thanh ly tiii san. giam tiii cho (I Idi nghj chii no) hd trp. Hien Iy tii sin. Dilu dd, ddi hdi Thim phan Tda an. Do dc'i, vice nay d nudc la, da cd cac cdng ty ehiing ta phai cd nhflng sfla ddi, quan Iy, xfl ly tai san se dupc mua ban no va cac lai san tdn bd sung eho phu hpp. ning cao thuc hien nhanh chdng. chfnh dpng ciia doanh nghiep nha hieu lire de Luit Phi sin thuc su xae. kjp thai, hpp ly bao loan va nudc va mdt sd cdng ty quan ly trd thanh edng cu tin cay dl xu ly lot tai san eiia doanh tai san ciia cac ngan hang doanh nghiep va cac chii the nghiep pha san. thuong mai. Dl giup viec td khac bao ve dupc quyin Ipi ciia Hai Id: Vl lau dai, cin xiy chuc lai va phi san doanh minh mdt each hftu hieu nhi't. dung md hinh chu thi la nhftng nghiep cQng nhu ihanh ly tai san
Trong pham \'i bai \iei nay chuyen gia quan Iy tai sin phi phi san, cac cdng ty quan Iy np tie gia xin kidn nghj mdt sd \an san chuyen nghiep dl thay thd cin dupc tham gia vao cac Hdi dl vl Td quan Iy va thanh Iy tai Td quan ly \a thanh ly tii san nghj chu no trong qui trinh giai san nhu sau: cho phii hop vdi xu the chung quydt phi sin. Trong bdi canh Mot Id: Trong thdi gian trudc ciia the gidi va dip flng yeu ciu hdi nhap qudc te hien nay, cic mit, chiing ta cin hoan thien sir phit trien kinh te - xa hdi cua chuyen gia ciia cic cdng ty quan hon nfla Quy ehe phap Iy vl ehii dit nude. Ddng thdi vdi viee Iy np eung cin cd tu van qudc te the nay, xie djnh rd vj trf, chflc chip nhin md hinh nay, ehung giiip dd vi tuong lai cic cdng ty nang va trao cho hp nhflng ta cin cd nhflng quy djnh eu thi niy, nen chang md rdng pham vi nhiem vu quyin han cu thi, tao vl tieu chuin, dilu kien, ten gpi, hoat ddng thanh cac cdng ty ra hanh lang phip Iy can thiet de nhiem vu, quyin han, nguyen quan Iy tii san tu nhin dpc lap, hp cd the hoan thanh td't vai trd tic va che dp Iam viec ciia chii cd nang lire, vdi cac chuyen gia cua minh. Ddng thdi, cin ting thi niy; ngoai ra cin trao cho hp dupc dio tao co ban.
cudng edng tic dao tao, bdi nhflng quyin nang rdng rai hon Nhu vay, vin dl chii thi quan dudng, ning cao trinh dp nghiep trong qui trinh quan Iy tai sin Iy tii sin li mdt vin dl quan vu giai quyet viec phi san eua phi san, dac biet Ii quyin dupc trpng trong qua trinh hoin thien cac thanh vien Td quan Iy va can du vio cic boat ddng sin he thd'ng phip luit phi sin nudc thanh Iy tii san. Trong mdt sd xui't, kinh doanh cua doanh ta. Viec hoan thien niy bit hoat ddng mang tinh kinh te - ky nghiep. VI ten gpi, chiing ta cd ngudn tfl thuc tiln thi hanh Luit thuit ein eho phep Td dupc thue the hpe tip kinh nghiem cua Phi sin, yeu cau vi dilu kien chuyen gia, hp li nhflng ngudi nudc ngoai, quy djnh dd cd the eiia nin kinh td- xa hdi, ddng cd chuyen mdn, hanh nghi mdt la nhflng Quan tai vien, Quan trj thdi phai dam bao su ddng bd each dpc lap, khach quan. Day vien hoac Tfn thic vien v.v... cho vdi cic quy djnh phap luit vl la cae chuyen gia vl phap luit, phu hpp. Ben canh dd, cin xay phi san ndi rieng va he thd'ng kl toan tai chfnh, kinh doanh, dung mdt co quan chuyen trich phip luit qud'c gia ndi chung •
