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MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 60/2021/TT-BTC
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Hanoi, July 21, 2021
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CIRCULAR
AMENDMENTS TO SOME ARTICLES OF THE GOVERNMENT’S DECREE NO. 38/2014/TT-BTC
DATED MARCH 28, 2014 ON ELABORATION OF SOME ARTICLES OF THE GOVERNMENT’S DECREE
NO. 89/2013/ND-CP DATED AUGUST 06, 2013 ON ELABORATION OF SOME ARTICLES OF THE
LAW ON PRICES REGARDING PRICE APPRAISAL
Pursuant to the Law on
Prices dated June 20, 2012;
Pursuant to the
Government's Decree No. 89/2013/ND-CP dated August 06, 2013 on elaboration of
some Articles of the Law on Prices regarding price appraisal;
Pursuant to the
Government’s Decree No. 12/2021/ND-CP dated February 24, 2021 on amendments to
the Government's Decree No. 89/2013/ND-CP dated August 06, 2013 on elaboration
of some Articles of the Law on Prices regarding price appraisal;
Pursuant to the
Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At the request of the
Director General of the Department of Price Management,
The Minister of
Finance hereby promulgates a Circular on amendments to some Articles of the
Government’s Decree No. 38/2014/TT-BTC dated March 28, 2014 on elaboration of
some Articles of the Government’s Decree No. 89/2013/ND-CP dated August 06,
2013 on elaboration of some Articles of the Law on Prices regarding price
appraisal.
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1. Clause 2 of Article 3
is amended as follows:
“2. The enterprise shall
submit an application for price appraisal practice for its price appraisers in
accordance with regulations in Points c and d Clause 1 Article 14 of the Decree
No. 89/2013/ND-CP and Clause 7 Article 1 of the Decree No. 12/2021/ND-CP. The
application includes:
a) An application form
for price appraisal practice at enterprise, which is made using the Form No. 01
enclosed herewith and certified by the enterprise's legal representative;
b) A copy of the price
appraiser’s card or certificate of issuance of price appraiser’s card issued by
the Ministry of Finance;
c) An authenticated
duplicate or certified true copy of the document on employment contract
termination or notification of dissolution/removal of price appraisal
enterprise preceding the submission date;
d) A copy of the
certificate of professional training in price appraisal for practicing price
appraisers as regulated by the Ministry of Finance;
dd) An authenticated
duplicate of the work permit for foreigners issued by a Vietnamese competent
authority with a period consistent with the employment term specified in the
employment contract if the price appraiser is a foreigner;
e) Authenticated
duplicates or certified true copies of the employment contract and its
Appendixes (if any) signed between the price appraisal enterprise and the price
appraiser applying for practice, specifying work period and duties to be
performed in accordance with the registered contents;
g) A list of 10 Price
Appraisal Certificates or more and a price appraisal report in the preceding
year signed by the price appraiser, except the following cases: the price
appraiser has practiced price appraisal for less than 06 (six) months in the
preceding year; the price appraiser has been declared eligible to practice
price appraisal in the current year by the Ministry of Finance; the price
appraiser is the legal representative of the price appraisal enterprise and has
his/her name written on in the enterprise’s Certificate of eligibility to
provide price appraisal services in the preceding year.
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2. Clauses 4 and 5 of
Article 3 are amended as follows:
“4. If the price
appraisal enterprise wishes to apply for addition of a price appraiser,
regulations in Clause 2 of this Article shall apply and an application form for
addition of price appraiser shall be attached. In the case of applying for
removal of a price appraiser, the price appraisal enterprise shall submit an
application form for removal of price appraiser to the Ministry of Finance
(through the Department of Price Management) enclosed with an authenticated
duplicate or certified true copy of the document on employment contract
termination or practice deregistration (if the price appraiser still continues
to work for the enterprise) of the enterprise in case of the price appraiser to
be removed. “4. If the price appraisal enterprise wishes to apply for
reassignment of a price appraiser, the price appraisal enterprise shall submit
an application for reassignment of price appraiser to the Ministry of Finance
(through the Department of Price Management) enclosed with a reassignment
application.
5. The Ministry of
Finance shall issue a notification of announcement of list of price appraisers
eligible to practice price appraisal at price appraisal enterprises no later
than the last working day of every month for the price appraisal enterprises
that have submitted complete applications for price appraisal practice for
their price appraisers before the 20th of every month (according to the date
stamp), but before the 10th of December (according to the date stamp). A price
appraiser is allowed to practice price appraisal only after receiving the
notification from the Ministry of Finance.”
3. Clause 1 of Article 4
is amended as follows:
“1. An application for
issuance or re-issuance of the Certificate of eligibility to provide price
appraisal services consists of the documents mentioned in Article 14 of the
Decree No. 89/2013/ND-CP and Clause 7 Article 1 of the Decree No.
12/2021/ND-CP. An application form for issuance or re-issuance of the
Certificate of eligibility to provide price appraisal services is made using
the form in the Appendix No. 02 hereof.
If the price appraisal
enterprise registers price appraisal service for its branch as specified in
Article 41 of the Law on Prices, it must submit a certified true copy of the
certificate of branch registration and the enterprise’s letter of
authorization. The letter of authorization shall specify that the price
appraisal enterprise's branch is entitled to totally or partially carry out
price appraisal operations. The branch that partially carries out price
appraisal operations is not allowed to issue price appraisal certificates. The
branch that totally carries out price appraisal operations is allowed to issue
price appraisal certificates.”
4. Clauses 2 and 3 of
Article 5 are amended as follows:
“2. The price appraisal
enterprise must send a written notification of changes to the Ministry of
Finance as specified in Article 17 of the Decree No. 89/2013/ND-CP and Clause 9
Article 1 of the Decree No. 12/2021/ND-CP.
3. The price appraisal
enterprise shall register a list of its practicing price appraisers for the
following year using the form in Appendix No. 03 attached to this Circular and
send it to the Ministry of Finance (through the Department of Price Management)
before December 20 (according to the date stamp). According to the application
for registration, the Ministry of Finance (the Department of Price Management)
shall issue a notification of announcement of list of price appraisers eligible
to practice price appraisal as of January 01 of the following year as
prescribed.”
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“2. The price appraisal
enterprise is entitled to purchase professional liability insurance in
accordance with regulations of law on insurance business.
“2. The expense for
purchasing insurance shall be included in business expenses of the price
appraisal enterprise in accordance with regulations of law on corporate income
tax.
3. Payment of
contributions to fund for provisions against professional risks
a) If the price appraisal
enterprise fails to purchase professional liability insurance, it is required
to pay contributions to a fund for provisions against professional risks with
an annual rate of 1% of the revenue from price appraisal services (the revenue
is exclusive of value-added tax). The fund is recorded in the same manner as
the fund for provisions for payables. The enterprise shall make and promulgate
regulations on management and use of fund for provisions against professional
risks.
b) If the fund’s
ending balance is equal to 10% of revenue from price appraisal service in the
fiscal year, the payment of contributions to the fund is not required. If the
enterprise terminates its price appraisal services, the fund’s remaining
balance shall be recorded as other income."
6. Clause 2 of Article 7
is amended as follows:
“2. Price appraisal documents
shall be retained for at least 10 (ten) years from the date of issuing price
appraisal certificates. Every price appraisal enterprise must take measures to
maintain confidentiality, safety, integrity, accessibility and recoverability
of the price appraisal documents within the retention period.”
7. Clause 5 of Article 7
is amended as follows:
“5. The price appraisal
enterprise’s legal representative shall preserve, retain and destroy price
appraisal documents in accordance with regulations of law on archiving.”
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“Article 8. Reporting
1. Reporting by a price
appraisal enterprise
a) Periodic reports: the
price appraisal enterprise shall submit an annual report using the form of the Report
on the enterprise’s situation and certain price appraisal indicators in the
year provided in the Appendix No. 07 enclosed herewith. The report shall be
submitted by March 31 of the year following the reporting year.
b) Ad hoc reports: the
price appraisal enterprise shall submit an ad hoc report at the written request
of the Ministry of Finance or a competent authority as prescribed by law.
2. Reporting by a price
appraisal professional organization
a) Periodic reports: the
price appraisal professional organization shall submit an annual report using
the form of the Report on situation and operating strategies of the price
appraisal professional organization provided in the Appendix No. 08 enclosed
herewith. The report shall be submitted by January 31 of the year following the
reporting year.
b) Ad hoc reports: The
price appraisal professional organization must submit an ad hoc report (if any)
or at the written request of the Ministry of Finance in case of inspection,
settlement of complaints or denunciations or handling of administrative
violations or disputes concerning price appraisal.
3. Periodic and ad hoc
reports specified in Clauses 1 and 2 of this Article shall be submitted to the
Ministry of Finance (through the Department of Price Management):
- Directly at the office
of the receiving authority; or
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- By fax or email to
[email protected] (scanned copy).
Price appraisal
enterprises, branches of price appraisal enterprises and price appraisal
professional organization shall take responsibility for the accuracy and
truthfulness of reports.”
9. Article 9 is amended
as follows:
“Article 9. Control of
quality of price appraisal services
Every price appraisal
enterprise shall establish and implement procedures for control of quality of its
price appraisal services under Vietnamese Valuation Standards and guidance of
the Ministry of Finance (if any).
The price appraisal
enterprise is entitled to proactively request a competent authority to assess
quality of its price appraisal services within at least 06 (six) months after
the result of assessment of quality of the enterprise’s price appraisal
services is announced.”
10. Clause 2 of Article
10 is amended as follows:
“2. Every price appraisal
enterprise shall a price appraisal database serving its professional operations
and connect such database with national price database for control of
quality of its price appraisal services under the guidance of the Ministry of
Finance (if any).
11. The Appendixes No.
01/TDG to No. 08/TDG enclosed with the Circular No. 38/2014/TT-BTC are replaced
with the Appendixes enclosed with this Circular.
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1. This Circular comes
into force from September 03, 2021.
2. The Ministry of
Finance shall assign the Department of Price Management to cooperate with
ministries, People's Committees and Departments of Finance of provinces and
central-affiliated cities in implementing and instructing price appraisal
enterprises to implement this Circular. The Director General of the Department of
Price Management, price appraisal enterprises, price appraisers and
organizations and individuals concerned are responsible for the implementation
of this Circular.
Difficulties that arise
during the implementation of this Circular should be reported to the Ministry
of Finance for consideration./.
PP. THE MINISTER
THE DEPUTY MINISTER
Ta Anh Tuan