Hợp đồng ủy quyền xác lập, thực hiện giao dịch bất động sản một số bất cập và giải pháp hoàn thiện

• K H O A H O C X A H6I

•

HOP DONG UY QUYEN XAC LAP, THlJC HIEN
GIAO DICH BAT DONG SAN - MOT SO BAT CAP
VA GIAI PHAP H O A N THIEN
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.
Dan nhap
Chd^ d i n h

ve

hdp

dong

uy

quyen

(HDUQ) la 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 trien k h a sdm ciing
vdi sii r a ddi ciia p h a p l u a t d a n sU. Da y la
phifOng tien p h a p ly q u a n trpng giiip eac
chu t h e ed t h e thdng q u a h a n h vi eua
ngifdi k h a c de xac lap va thiic hien cac
giao dich d a n sii n h a m dap iing nhiing
quyen va ldi leh hdp p h a p cua minh. Mdt
trong sd' dd la viee u y quyen eho ngiidi
khac xac lap va thiic hien giao dich b a t
ddng s a n (BDS). Thdng q u a HDUQ, ben
uy quyen cd t h e u y quyen cho ben dildc liy
quyen n h a n d a n h m i n h thiic hien mdt
hoac mot sd' h a n h vi nha't d i n h h e n q u a n
den viec xae lap va thiic hien giao dich

BDS cdn k h a chung ehung, d a n de'n ed
nhieu each hieu khach n h a u vd' cae quy
dinh 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 hpp dong 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. Mdt 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 dong 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 gay
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
gay ra 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

BDS. T u y n h i e n , mdt so' quy dinh cua Bd
luat D a n sii (BLDS) n a m 2015 ve hdp
ddng u y q u y e n xac lap, thiic hien giao dich
SO 9-2019

''' ThS. Khoa LuElt ThifOng mai - Trifcing Dai hoc Luat
TP. Ho Chl Minh.
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
D

NHAN LUC KHOA HOC XA H6I

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
S6 9-2019


TRAN LINH HUAN
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
SO 9-2019

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.
NHAN LUC KHOA HOC XAHdl


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
diem khac nhau ddi vdi ndi dung nay. Ro
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^.
NHAN LUC KHOA HOC XAHdl

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
hang trieu dd'n hang chue tridu ddng.
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-CPS6 9-2019


TRAN LINH HUAN
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
SO 9-2019

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 Thanh 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.

NHAN LUC KHOA HOC XA HH


HOP DONG UY QUYEN XAC LAP, THUC HIEN GIAO DICH..
q u a n diem cua Bd Xay diing trong Cdng
van nay thi h o a n toan khdng cd cO sd phap
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 tu
111/2013/TT-BTC ngay 15/08/2013 cua Bd
Tai chinh hudng d i n thiie hien Luat 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 tupng 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 tupng 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 phai 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 phu hpp vdi
quy dinh hien h a n h ciia p h a p luat ve dai
dien ndi chung va HDUQ ndi rieng. Viee
lap luan rang, giao ke't HDUQ ed the d i n
den mdt trong h a i h a u qua phap ly: (i)
chuyen quyen sd hUu t a i s a n tii ben iiy
quyen sang ben 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" ban cha't
p h a p ly, HDUQ khdng phai 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 dang ky quyen sd
hUu, n e n tii thoi diem chuyen quyen sd
Q

NHAN LUC KHOA HOC XA HH

hUu (ne'u cd p h a i la thdi diem d a n g ky
quyen sd hUu ehU khdng p h a i la thdi diem
eac ben giao ke't HDUQ).
- Ndi dung cdng viec m a ben 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 ben u y quyen k h d n g t h e a n h
hudng dd'n b a n chat 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 ben dUde uy
quyen thUe bien t h a y chinh la p h a m vi uy

quyen va ben u y quyen cd t h e "uy quyen"
ba't ki cdng viec gi thudc p h a m vi t h a m
quyen eua minh 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 thdng q u a ngUdi
dai dien do thudc t i n h tii nhien eua nd.
Chiing ta khdng the 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 ben 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 trong khudn kho eua
phap luat nen eac ben khdng nha't thie't
phai liet ke day dii quyen, nghia vu cua
cac ben da dupc p h a p luat quy dinh do day
la nhUng quyen, nghia vu du k h d n g dUdc
thoa t h u a n nhUng cae ben 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 san,
lpi ich t h u dupe tU viec thiic hien edng viee
uy quye"n.
- Cdng chiing vd'n di da la mdt 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 linh viic
'"* Diem e, Khoan 5, Dieu 2, Thong tu 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


TRAN LINH HUAN
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
S6 9-2019

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 tri quoc gia, tr. 280.

NHAN LUC KHOA HOC XA Hdi

Q

HOP DONG UY QUYEN XAC LAP. THlJC HIEN GIAO DICH...
- Rui 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 hoac 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 HDUQ se bi
cha'm dUt. Ne'u ben dupc uy quyen chet
t h i t a i s a n kia se trd lai thupc ve ben uy
quyen, ngUdi thiia k e eua ben dUpc iiy
quy^n k b d n g dupe thiia ke' quyen cua
ngUdi dupc uy quyd'n, cdn neu bdn uy
q u y e n chet t h i t a i s a n se thudc ve nhiing
ngudi thUa k e eua b e n u y quyen'^'.
T r a n h cha'p HDUQ dai dien la mdt
d a n g q u a n h e t r a n h chap didn ra kha 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 chung 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 ben cd quyen sxt dung
da't hay quyen sd hiiu nha, cae tai san gan
lien t r e n da't dang ed n h u eau vay mpt sd'
tien nhd m a khdng phai ban h a y chuyen
nhUdng t a i s a n ma minh dang sd hUu'^"*.
Viee mUdn HDUQ de t h a y the cae quan he
hpp dong khac xua't p h a t tU nhUng h a n
che giao dich d a n sU dupe quy dinh trong

linh vUc nha, da't. Qua thdi gian, p h a p
l u a t ve n h a da't da cd nhieu t h a y doi n h a m
tao dieu kien cho ben cd quyen s^ dung
da't va quyd"n sd hiiu n h a thiic hien day du
cac quyen eua minh, tuy nhien kie'n thUe
p h a p l u a t ciia mot bd p h a n ngudi dan cdn
b a n chd' da tao ed hpi eho mot so' dd'i tupng
lpi d u n g ke hd ciia p h a p luat va lpi dung
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 dung lam
vao hoan canh dd, cbi edn biet cau eUu vao
sii p h a n xet eua cdng ly, xem Tda a n nhU
IQ

la Cliu canh de gianh lai nhiing quyen, ldi
hpp p h a p bi x a m h a i . T u y nhien, dii Tda
a n ed cdng t a m , k h a c h q u a n , ciing khd c6
the gianh lay sii cong b a n g cho ngUdi bi
xam bai vi nhieu 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 dat 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 trong nhUng t h u d o a n dd la lap
r a HDUQ xac lap, giao dieh BDS.
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
luat cua nUde ta v&n cdn mdt so' b a n ehe,
ba't cap sau:
- Cac quy dinh 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 quyen, d a n de'n
vide mpt so' ngUdi d a n l a m dung, t u y tien
de laeh l u a t de "ban quyen". T r a o cho b e n
dupe iiy quyen cd day du eac q u y e n m a
diing r a cbi ngUPi ehu scf hiiu t a i san, chu
sii dung da't mdi cd.
- T h u tuc h a n h c h i n h t r o n g cac
dinh ciia p h a p l u a t lien q u a n dd'n l i n h
dang ky quye'n sxi d u n g da't, quyen sd
n h a d van cdn rUdm r a , phUc t a p l a m
ngUdi sLt dung da't, chu sd hUu n h a d

quy
viic
hiiu
cho
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 mua chiu thifel^',
/>truy

cap ngay 12/12/2018.)
'^°' Pham Hoang Lam (2017), "Kinh nghiem Id^m sat
viec giai quyet vu an dan sU vg hdp dong uy quye'n
giao tai san", Tap chi Kiim sat, so 1, tr. 48.

NHAN LUC KHOA HOC XA HH
5(19-2019


TRAN LINH HUAN
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 hoan 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, Luan van thac
si, Khoa Luat - Dai hoc Quoc gia Ha Noi, tr. 78.

"^' Tuan Dao Thanh (2011), "Vai tro cua hdp dong iiy
quyin 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


TRAN LINH HUAN
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.

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/NDCPngay 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-donguy-quyen-ehi-nguoi-mua-ehiu-thiet
/453520.antd, truy cap ngay 12/12/2018.
8. Dd van 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
TAI LIEU THAM KHAO
sii ve hpp ddng uy quyen giao tai san".
Tap chi Kiem sat, so 1.
1. Bd lu$t Dan su nam 2015.
13. Tua'n Dao Thanh (2011), "Vai trd
2. Luat Cdng chOng nam 2014.
eua hpp ddng iiy quyen doi vdi giao dich cd
3. Luit Nha dnam 2014.
4. Nghi dinh sd 45/2011/ND-CP ngay lien quan tdi ba't ddng san". Tap chi Nghe
17/06/2011 eua Chinh phu ve" li phi tnidc ba. luit, sd'03.

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