C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00f2a \u00e1n tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n d\u00e2n s\u1ef1 theo b\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 2015. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n t\u1ea1i T\u00f2a \u00e1n c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 y\u00eau c\u1ea7u b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p cho ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n. Tuy nhi\u00ean, kho\u1ea3n 1 \u0110i\u1ec1u 192 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015 (BLTTDS 2015) quy \u0111\u1ecbnh Th\u1ea9m ph\u00e1n tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n, hay t\u00f2a \u00e1n tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1 khi n\u00e0o? G\u1ed3m 07 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n sau \u0111\u00e2y:<\/p>\n
C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> <\/em><\/p>\n C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c m\u1ed9t trong c\u00e1c ch\u1ee7 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 186 BLTTDS 2015 l\u00e0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi l\u00e0m \u0111\u01a1n kh\u1edfi ki\u1ec7n kh\u00f4ng nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p cho ch\u00ednh m\u00ecnh ho\u1eb7c b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u00e0 m\u00ecnh l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p;<\/p>\n<\/li>\n C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c m\u1ed9t trong c\u00e1c ch\u1ee7 th\u1ec3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 187 BLTTDS 2015 l\u00e0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi l\u00e0m \u0111\u01a1n kh\u1edfi ki\u1ec7n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 quy\u1ec1n kh\u1edfi ki\u1ec7n \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng v\u00e0 l\u1ee3i \u00edch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n V\u00ed d\u1ee5:<\/strong> T\u1ed5 ch\u1ee9c A (kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i tham gia b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 27\u00a0Lu\u1eadt b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng n\u0103m 2010) cho r\u1eb1ng C\u00f4ng ty B b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng, t\u00ednh n\u0103ng, c\u00f4ng d\u1ee5ng nh\u01b0 \u0111\u00e3 c\u00f4ng b\u1ed1, ni\u00eam y\u1ebft, qu\u1ea3ng c\u00e1o ho\u1eb7c cam k\u1ebft d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1ecb C (ng\u01b0\u1eddi ti\u00eau d\u00f9ng) mua s\u1eed d\u1ee5ng b\u1ecb thi\u1ec7t h\u1ea1i n\u00ean T\u1ed5 ch\u1ee9c A l\u00e0m \u0111\u01a1n kh\u1edfi ki\u1ec7n y\u00eau c\u1ea7u T\u00f2a \u00e1n bu\u1ed9c C\u00f4ng ty B b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ch\u1ecb C. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, T\u1ed5 ch\u1ee9c A kh\u00f4ng c\u00f3 quy\u1ec1n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 187 B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n<\/li>\n (Ngh\u1ecb quy\u1ebft 04\/2017\/NQ-H\u0110TP v\u1ec1 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 192 BLTTDS v\u1ec1 tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n, quy\u1ec1n n\u1ed9p \u0111\u01a1n kh\u1edfi ki\u1ec7n l\u1ea1i v\u1ee5 \u00e1n)<\/p>\n<\/li>\n Ch\u01b0a c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1edfi ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1, ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1edfi ki\u1ec7n y\u00eau c\u1ea7u T\u00f2a \u00e1n b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh ho\u1eb7c b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi kh\u00e1c, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng v\u00e0 l\u1ee3i \u00edch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n \u0111\u00e3 kh\u1edfi ki\u1ec7n \u0111\u1ebfn T\u00f2a \u00e1n khi c\u00f2n thi\u1ebfu m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3<\/span>.<\/p>\n V\u00ed d\u1ee5: C\u00f4ng ty A l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u00f4ng B, trong h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 \u00f4ng B s\u1ebd \u0111\u01b0\u1ee3c C\u00f4ng ty cho \u0111i h\u1ecdc ngh\u1ec1 01 n\u0103m, \u0111\u1ed3ng th\u1eddi \u00f4ng B c\u00f3 ngh\u0129a v\u1ee5 l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty \u00edt nh\u1ea5t l\u00e0 05 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ecdc xong. Tuy nhi\u00ean, sau khi h\u1ecdc xong \u00f4ng B ch\u1ec9 l\u00e0m vi\u1ec7c \u1edf C\u00f4ng ty A 02 n\u0103m. C\u00f4ng ty A kh\u1edfi ki\u1ec7n \u00f4ng B ra T\u00f2a \u00e1n bu\u1ed9c \u00f4ng B ho\u00e0n tr\u1ea3 chi ph\u00ed \u0111\u00e0o t\u1ea1o h\u1ecdc ngh\u1ec1 khi ch\u01b0a ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c h\u00f2a gi\u1ea3i c\u1ee7a h\u00f2a gi\u1ea3i vi\u00ean lao \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 201 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng n\u0103m 2012, kho\u1ea3n 1 \u0110i\u1ec1u 32 B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015 th\u00ec C\u00f4ng ty A ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n.<\/p>\n \u00a0\u0110\u1ed1i v\u1edbi tranh ch\u1ea5p ai l\u00e0 ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span> m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u00f2a gi\u1ea3i t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ea5t tranh ch\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 202 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2013 th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u01b0a c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1edfi ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 192 BLTTDS 2015.<\/p>\n \u0110\u1ed1i v\u1edbi tranh ch\u1ea5p kh\u00e1c li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span> nh\u01b0: tranh ch\u1ea5p v\u1ec1 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, tranh ch\u1ea5p v\u1ec1 th\u1eeba k\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chia t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t,\u2026 th\u00ec th\u1ee7 t\u1ee5c h\u00f2a gi\u1ea3i t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ea5t tranh ch\u1ea5p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n \u2013 \u0110\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 \u00e1n d\u00e2n s\u1ef1 tranh ch\u1ea5p v\u1ec1 th\u1eeba k\u1ebf t\u00e0i s\u1ea3n m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01-01-2017, T\u00f2a \u00e1n \u0111\u00e3 tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n v\u00e0 tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n v\u00ec l\u00fd do \u201cth\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n \u0111\u00e3 h\u1ebft\u201d nh\u01b0ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 623, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 688 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 n\u0103m 2015 th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n \u0111\u00f3 v\u1eabn c\u00f2n, th\u00ec ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n c\u00f3 quy\u1ec1n n\u1ed9p \u0111\u01a1n kh\u1edfi ki\u1ec7n l\u1ea1i v\u1ee5 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 688 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 n\u0103m 2015 v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 192 B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 \u00e1n d\u00e2n s\u1ef1 tranh ch\u1ea5p v\u1ec1 th\u1eeba k\u1ebf t\u00e0i s\u1ea3n m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01-01-2017 \u0111\u00e3 \u0111\u01b0\u1ee3c T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft b\u1eb1ng b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh (tr\u1eeb quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n d\u00e2n s\u1ef1 v\u00ec th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n \u0111\u00e3 h\u1ebft) \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt th\u00ec theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 192 B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015, ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n kh\u00f4ng c\u00f3 quy\u1ec1n n\u1ed9p \u0111\u01a1n kh\u1edfi ki\u1ec7n l\u1ea1i v\u1ee5 \u00e1n \u0111\u00f3;<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 \u00e1n d\u00e2n s\u1ef1 chia t\u00e0i s\u1ea3n chung l\u00e0 di s\u1ea3n th\u1eeba k\u1ebf \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m m\u1edf th\u1eeba k\u1ebf m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01-01-2017 T\u00f2a \u00e1n \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n v\u00e0 tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n v\u00ec ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1edfi ki\u1ec7n chia t\u00e0i s\u1ea3n chung, nh\u01b0ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 623, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 688 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 n\u0103m 2015 th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n chia th\u1eeba k\u1ebf \u0111\u1ed1i v\u1edbi di s\u1ea3n th\u1eeba k\u1ebf \u0111\u00f3 v\u1eabn c\u00f2n, th\u00ec ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n c\u00f3 quy\u1ec1n n\u1ed9p \u0111\u01a1n kh\u1edfi ki\u1ec7n y\u00eau c\u1ea7u chia di s\u1ea3n th\u1eeba k\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 688 v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 192 B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015 v\u00e0 T\u00f2a \u00e1n xem x\u00e9t th\u1ee5 l\u00fd, gi\u1ea3i quy\u1ebft theo th\u1ee7 t\u1ee5c chung.<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 \u00e1n d\u00e2n s\u1ef1 chia t\u00e0i s\u1ea3n chung l\u00e0 di s\u1ea3n th\u1eeba k\u1ebf \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m m\u1edf th\u1eeba k\u1ebf m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01-01-2017 \u0111\u00e3 \u0111\u01b0\u1ee3c T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft b\u1eb1ng b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh (tr\u1eeb quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n d\u00e2n s\u1ef1 v\u00ec th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n \u0111\u00e3 h\u1ebft) \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt th\u00ec theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 192 B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015, ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n kh\u00f4ng c\u00f3 quy\u1ec1n n\u1ed9p \u0111\u01a1n kh\u1edfi ki\u1ec7n l\u1ea1i v\u1ee5 \u00e1n \u0111\u00f3;<\/p>\n \u2013 Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb quy\u1ebft n\u00e0y.<\/p>\n \u00bb \u0110i\u1ec1u ki\u1ec7n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1<\/a><\/p>\n\n
I. Theo \u0110i\u1ec1u 192, BLTTDS 2015 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau Th\u1ea9m ph\u00e1n tr\u1ea3 l\u1ea1i kh\u1edfi ki\u1ec7n:<\/strong><\/h3>\n
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II. H\u1eadu qu\u1ea3 tr\u1ea3 l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n theo B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 2015.<\/strong><\/h3>\n
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<\/a>III. Quy \u0111\u1ecbnh quy\u1ec1n n\u1ed9p l\u1ea1i \u0111\u01a1n kh\u1edfi ki\u1ec7n theo 3 \u0110i\u1ec1u 192<\/strong><\/h3>\n
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