MINISTRY OF FINANCE
--------
|
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
No. 14/VBHN-BTC
|
Hanoi, November 01, 2021
|
DECREE[1]
ELABORATION OF SOME ARTICLES OF THE LAW ON PRICES REGARDING
VALUATION
The Government's Decree
No. 89/2013/ND-CP dated August 06, 2013 on elaboration of some Articles of the
Law on Prices regarding valuation, which has been effective since September 25,
2013, is amended by:
1. The Government's
Decree No. 151/2018/ND-CP dated November 07, 2018 on amendments to some Decrees
on business conditions under the management of the Ministry of Finance, which
has been effective since November 07, 2018;
2. 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 valuation, which has been
effective since May 01, 2021.
Pursuant to the Law on
Government Organization dated December 25, 2021;
Pursuant to the Law on
Prices dated June 20, 2012;
Pursuant to the Law on
Enterprises dated November 29, 2005;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The Government hereby
promulgates a Decree on elaboration of some Articles of the Law on Prices
regarding valuation,[2]
Chapter
I
GENERAL
PROVISIONS
Article
1. Scope
This Decree elaborates
some Articles of the Law on Prices regarding on valuation, including: contents
of and power to perform state management of valuation; Vietnamese valuation standards;
standards to be satisfied by valuators and valuator’s cards; valuation
professional organization; prices for valuation services; procedures for
issuance and revocation of certificate of eligibility to provide valuation
services; suspension of valuation services; methods for provision and scope of
valuation services provided by foreign valuation organizations in Vietnam;
procedures for valuation by the State.
Article
2. Regulated entities
This Decree applies to
valuators; valuation enterprises; competent regulatory body and officials
assigned to carry out valuation; appointing agencies or organizations and
individuals who are appointed by such agencies or organizations to join the
valuation council; agencies, organizations and individuals that have assets
subject to valuation or make requests for valuation; valuation professional
organizations; valuation authorities and other agencies, organizations and
individuals related to valuation.
Article
3. Definitions
For the purposes of this
Decree, the terms below shall be construed as follows:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. “valuation customer”
means an organization or individual hiring a valuation enterprise to provide
valuation services under a valuation contract or written request for valuation.
3. “valuation
professional organization” means a social-professional organizations
established in accordance with law on the basis of the voluntary participation
by valuators, valuation enterprises, and other organizations and individuals
related to valuation.
4. “Vietnamese valuation
standard” mean provisions on professional knowledge and professional ethics in
valuation practicing which are used as the standards in serve of asset
valuation, inspection and assessment of results and quality of valuation
activities in Vietnam.
Article
4. Contents of state management of valuation
1. Formulating and
providing directions for implementation of strategies and plans for valuation
profession development in Vietnam.
2. Promulgating and
organizing implementation of legislative documents on valuation and Vietnamese
valuation standards.
3. Valuating state-owned
assets as prescribed in this Decree and relevant legislative documents.
4. Prescribing
regulations on reporting, collection and consolidation of information in order
to build database serving provision of information and state management of
valuation.
5. Managing training and
professional training in valuation; managing and organizing exams, issuing and
revoking valuator’s cards; managing, issuing and revoking certificates of
eligibility to provide valuation services.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7. Organizing and
managing scientific research and international cooperation in valuation.
Article
5. Power to perform state management of valuation
1. The Government shall
unify state management of valuation activities.
2. The Ministry of
Finance responsible to the Government for state management of valuation have
the following tasks and powers:
a) Formulate and submit to
the Government strategic decisions and plans for valuation profession
development in Vietnam;
b) Formulate and submit
to the Government for promulgation of or promulgate within its power
legislative documents on valuation and Vietnamese valuation standards;
c) Organize
implementation of valuation profession development strategies and plans,
legislative documents on valuation and Vietnamese valuation standards;
d) Prescribe conditions
for taking exams, organization of exams and conditions for issuance of valuator’s
cards; manage, issue and revoke valuator’s cards;
dd) Prescribe training
and issue certificates of training in valuation; provide professional training
in valuation to practicing valuators;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
g) Prescribe forms,
issuance and revocation of certificate of eligibility to provide valuation
services; prescribe registration and management of valuation practicing; publish
lists of practicing valuators and lists of valuation enterprises nationwide;
h) Prescribe purchase of
professional liability insurance for valuation activities or payment of
contributions to fund for provisions against professional risks by valuation
enterprises;
i) Perform state
management of valuation by valuation enterprises and valuation professional
organizations as prescribed by law;
k) Carry out
international cooperation in valuation;
l) Inspect and handle
complaints and denunciations and impose penalties for violations against
regulations on valuation;
m) Review and assess
valuation activities; prescribe control of quality of valuation activities and
compliance with the State’s regulations on valuation;
n) Perform valuation or
take responsibility for organizing valuation of state-owned assets at the
request of the Government or the Prime Minister;
o) Prescribe regulations
on reporting, collection and consolidation of information in order to build
database serving provision of information and state management of valuation.
3. Ministries,
ministerial agencies and Governmental agencies have the following tasks and
powers:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Assign the tasks of
and organize the valuation of state-owned assets specified in Clause 2 Article
31 and Article 44 of the Law on Prices under management of Ministries,
ministerial agencies and Governmental agencies in accordance with regulations
on delegation of authority to manage and use state-owned assets; regulations on
delegation of authority to manage state budget, and relevant regulations of
law;
c) Inspect and handle
complaints and denunciations and impose penalties for violations against
regulations on valuation within the scope of their management.
4. People’s Committees of
provinces and central-affiliated cities have the following tasks and powers:
a) Perform state
management of valuation activities under their management;
b) Assign the tasks of
and organize the valuation of state-owned assets specified in Clause 2 Article
31 and Article 44 of the Law on Prices under their management in accordance
with regulations on management and use of state; regulations on of state budget
and relevant regulations of law;
c) Inspect and handle
complaints and denunciations and impose penalties for violations against
regulations on valuation within the scope of their management.
Article
6. Vietnamese valuation standards
1. Vietnamese valuation
standards are those providing guidance on code of ethics for valuation practicing;
economic principles that govern valuation activities; market value and
non-market value serving as basis for asset valuation; classification of
assets; asset valuation procedures; valuation reports, asset valuation records
and certificates; valuation approaches and methods.
2. The Ministry of
Finance shall issue and provide guidelines for implementing Vietnamese
valuation standards for application thereof to valuation within the territory
of Vietnam.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
A valuator must:
1. Have active legal
capacity.
2. Possess ethics
quality, integrity, honesty, objectivity.
3. Obtain a bachelor’s
degree or postgraduate degree in pricing, valuation and disciplines including
economics, economics - technology, technology or laws related to valuation
conferred by a lawful Vietnamese or foreign training institution.
4. Have worked in
training major for at least 36 (thirty six) months from the date of obtainment
of the bachelor’s degree in the discipline prescribed in Clause 3 of this
Article.
5. Possess a certificate
of professional training in valuation issued by the authority or organization
licensed to provide training in valuation as prescribed by the Ministry of
Finance, except the following cases:
a) A person obtaining a
bachelor’s degree or postgraduate degree in pricing or valuation conferred by a
domestic or foreign training institution;
b) A person obtaining a
bachelor’s degree or postgraduate degree in economics, economics - technology,
technology or laws related to valuation and an advanced diploma Level 5 of VQF
in valuation.
6. Possess a valuator’s
card issued by the Ministry of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. A practicing valuator,
except for the valuator who is the legal representative of an enterprise, must
sign at least 10 valuation certificates and valuation reports in the year in
which such valuator is informed that he or she will practice.
2. If, by 15 December
of the practicing year, the practicing valuator who has practiced for 06 months
or more in such year has signed less than 10 valuation certificates and
valuation reports, he or she is not permitted to register to practice in the
following year.
Article
8. Valuator’s cards
1. A Vietnamese citizen
who is eligible to take an exam as prescribed by the Ministry of Finance and
meets the requirements of the exam organized by the Ministry of Finance shall
be issued with a valuator’s card by the Ministry of Finance.
2. A person who possesses
the certificate of valuation issued by a foreign country and recognized by the
Ministry of Finance, fully satisfies the criteria specified in Clauses 1 and 2
Article 7 of this Decree and passes the exam in Vietnamese in Vietnamese laws
related to valuation as prescribed by the Ministry of Finance shall be issued
with a valuator’s card by the Ministry of Finance.
Article
8a. Requirements to be satisfied by the legal representative, director or
general director of a valuation enterprise[4]
The legal
representative, Director or General Director of a valuation enterprise shall
satisfy the following requirements:
1. He/She is a
valuator who has registered to practice at the enterprise as prescribed in Point
c Clause 1 or Point c Clause 2 or Point c Clause 3 or Point c Clause 4 or Point
c Clause 5 Article 39 of the Law on Prices.
2. He/She has acted as
a valuator for at least 03 years (36 months) before becoming the legal
representative, Director or General Director of the valuation enterprise.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article
9. Valuation professional organizations
1. A valuation
professional organization is established and operates in accordance with
regulations of law on association and valuation.
2. Every valuation
professional organization is entitled to organize training courses, issue the
certificate of professional training in valuation and perform the tasks related
to valuation as follows:
a) Study and update
international valuation standards and recommend the Ministry of Finance to
consider issuing or amending Vietnamese valuation standards to make them
suitable for actual situations in Vietnam and international practices;
b) Cooperate with the
Ministry of Finance to organize exams for issuance of valuator’s cards;
c) Cooperate with the
Ministry of Finance in inspecting and assessing quality of valuation activities
and compliance with the state’s regulations on valuation by valuation
enterprises which are members;
d) Provide information to
the Ministry of Finance about activities of members to serve state management
of valuation;
dd) Organize the
dissemination of information about valuation activities; cooperate with the
Ministry of Finance in disseminating management mechanisms and policies of the
state in the area of valuation;
e) Participate in
international cooperation in valuation in accordance with regulations of law on
association.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article
10. Cases in which valuation enterprises are not permitted to carry out
valuation
1. Carry out valuation
against Vietnamese valuation standards.
2. Purchase and sell
assets classified as state secrets in accordance with regulations of law on
list of state secrets.
3. There are valuators
participating in valuation, persons responsible for management and
administration, members of the Control Board of the valuation enterprises that
are members or founding shareholders or buy shares from or contribute capital
to organizations that are valuation customers.
4. There are valuators
participating in valuation, persons responsible for management and
administration, members of the Control Board of the valuation enterprises whose
parents, spouses, children and biological siblings:
a) are members or
founding shareholders or buy shares or contribute capital to organizations that
are valuation customers;
b) are persons
responsible for leading and management, being chief accountant, members of the
Control Board, supervisors of organizations which are valuation customers.
5. Persons responsible
for management, members of the Control Board, and supervisors that are
affiliated to units subject to valuation and concurrently persons who buy
shares from or contribute capital to valuation enterprises.
6. Valuation enterprise
and valuation customer have the following relationships:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) They have a
relationship involving management, control or capital contribution in any shape
or form between the two parties;
c) They are under direct
or indirect management, control or capital contribution in any shape or form of
another party;
d) They enter into a
business cooperation agreement on the basis of a contract.
7. [5] The
valuation enterprise is currently subject to suspension or temporary suspension
of its valuation activities. During the period of time over which the enterprise
fails to satisfy one of the conditions applicable to the types of enterprise
specified in Clauses 1 through 5 Article 39 of the Law on Prices but is not
subject to suspension of its valuation activities, the enterprise is not
permitted to sign any valuation service contract.
Article
11. Prices for valuation services
1. [6] The prices for valuation services shall be set under
the agreement between the valuation enterprise and its customer according to
Clauses 2 and 3 of this Article on the principle of ensuring that the actual
reasonable production and business costs are offset and profit is earned in
line with the market prices, and shall be specified in the valuation contract;
in the case where the bidding for valuation services is governed by the Law on
Bidding, regulations of law on biding shall be complied with.
2. Bases for determining
prices for valuation services:
a) Content, volume and
nature of work and time for carrying out valuation;
b) Actual reasonable
business costs corresponding to the service quality including: salaries, cost
incurred in the course of survey, collection, analysis and processing of
information; financial cost, cost of sales, administrative expenses and other
costs prescribed by law;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) Tentative profit (if
any) for ensuring that prices for valuation services are suitable for prices
for similar valuation services on the market;
dd) Financial obligations
prescribed by law.
3. According to Clause 2
of this Article, every valuation enterprise shall publish its own schedule of
prices for valuation services as prescribed in Clause 6 Article 4 and Clause 5
Article 12 of the Law on Prices in the form of an all-inclusive price which is
a percentage (%) of value of the asset or value of the project to be valuated
and another form decided by the enterprise in conformity with regulations of
law.
Article
12. Overseas valuation service providers
1. A valuation enterprise
is entitled to have its valuation service provider located overseas in
accordance with regulations of law on investment of Vietnam and laws of the
home country.
2. Within 30 (thirty)
working days from the date on which the valuation service provider is located
or shut down overseas, the valuation enterprise shall send a written notice
thereof enclosed with relevant documents to the Ministry of Finance for
management and supervision.
Article
12a. Resolution of disputes over valuation results between valuation enterprises
and their customers[7]
If a dispute over the
valuation results between a valuation enterprise and its customer arises, the
dispute shall be resolved adopting the following methods:
1. Negotiation and
conciliation on the basis of the commitments specified in the valuation
contract.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Institution of a
lawsuit at a Court as prescribed by law.
Article
12b. Connection to the national price database[8]
1. The Ministry of Finance
shall build, manage and operate a national price database and enable valuation
enterprises to connect the database built by them to the national price
database.
2. Valuation
enterprises shall connect the database built by them to the national price
database.
Chapter
II
SPECIFIC
PROVISIONS
Section
1. PROCEDURES FOR ISSUING CERTIFICATES OF ELIGIBILITY TO PROVIDE VALUATION
SERVICES
Article
13. Issuance and re-issuance of certificate of eligibility to provide valuation
services
1. An established that is
eligible to provide valuation services as prescribed in Article 39 of the Law
on Prices may be issued with the certificate of eligibility to provide
valuation services by the Ministry of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) There is a change of
the information specified in the certificate of eligibility to provide
valuation services; or
b) The certificate of
eligibility to provide valuation services is lost, torn, burnt or damaged due
to a natural disaster, conflict or another force majeure event.
Article
14. Applications for issuance and re-issuance of the certificate of eligibility
to provide valuation services
1. An application for
issuance of the certificate of eligibility to provide valuation services
consists of:
a) [9]An
application form for issuance or re-issuance of the certificate of eligibility
to provide valuation services, which is made using the Form promulgated by the
Ministry of Finance;
b) A certified true copy
of the business registration certificate or enterprise registration certificate
of the enterprise;
c) A registration from
valuation practicing of the valuators applying for valuation practicing at
enterprise, which is certified by the enterprise; certificate of professional
training in valuation for practicing valuator (if any);
d) Copies of the
employment contracts or Annexes to the employment contracts (if any) of the
practicing valuators at enterprise;
dd) [10]A list
of capital contributions from members which is certified by the enterprise in
the case where the Enterprise Registration Certificate does not include a
list of capital contributing members or a list of shareholders;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
g) A certified true copy
of the document on appointment of the enterprise’s legal representative, power
of attorney in the area of valuation (if any).
2. An application for
re-issuance of the certificate of eligibility to provide valuation services
consists of:
a) [12]An application
form for issuance or re-issuance of the certificate of eligibility to provide
valuation services, which is made using the Form promulgated by the Ministry of
Finance;
b) An original of the
issued certificate of eligibility to provide valuation services. If the
certificate of eligibility to provide valuation services is lost or damaged, it
is required to obtain confirmation from the People’s Committee or police
authority of the commune or ward where the certificate is lost or damaged;
c) [13]A
receipt for payment of the fee for assessment of the application for issuance
of the certificate of eligibility to provide valuation services;
d) A certified true copy
of the document on appointment of the enterprise’s legal representative, power
of attorney in the area of valuation (if any).
Article
15. Deadline for issuance or re-issuance of the Certificate of eligibility to
provide valuation services[14]
1. Within 15 (fifteen)
working days from the receipt of 01 (one) complete set of the application
prepared by the enterprise according to Clause 1 or 2 Article 14 of this
Decree, the Ministry of Finance shall issue or re-issue the Certificate of
eligibility to provide valuation services to the valuation enterprise.
2. In case of refusal
to issue or re-issue the Certificate of eligibility to provide valuation
services, the Ministry of Finance shall give a written response specifying reasons
therefor to the enterprise registering to provide valuation services within 05
(five) working days from the receipt of the application.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Enterprises shall pay
charges upon submitting applications for issuance or re-issuance of the
certificate of eligibility to provide valuation services.
2. The Minister of
Finance shall prescribe charges for issuance and re-issuance of certificate of
eligibility to provide valuation services, and collection, transfer, management
and use thereof.
Article
17. Changes to be notified to the Ministry of Finance
1. During its valuation,
the valuation enterprise shall notify the Ministry of Finance in writing of one
of the following changes:
a) The changes result in
failure to satisfy any of the conditions for issuance of the certificate of
eligibility to provide valuation services specified in Article 39 of the Law on
Prices;
b) The changes result in re-issuance
of the certificate of eligibility to provide valuation services as specified in
Clause 2 Article 13 of this Decree;
c) List of valuators
applying for valuation practicing at enterprise, including: name, date of birth,
place of origin, position, number and date of issue of the valuator’s card;
d) The enterprise
undergoes full division, partial division, merger, consolidation or ownership
conversion;
dd) [15]The
enterprise is dissolved, goes bankrupt or suspended from business in accordance
with regulations of law on enterprises and law on bankruptcy; terminates its
valuation services of its own free will; changes its shareholders or capital
contributing members that are practicing valuators at the enterprise;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
g) There is a
practicing valuator at the enterprise who has been banned from practicing
valuation under an effective judgment or decision of a Court; who has faced a
criminal prosecution; who has been convicted of an economic crime or a
title-related crimes arising from financial, price or valuation activities to
the extent of serving administrative sanctions in the form of education at the
commune, ward or township; who has been convicted of a serious or more serious
economic crime; who has committed a violation against financial laws to the
extent of having to serve administrative sanctions.
2. Within 15 (fifteen)
working days from the date on which one of the changes specified in Clause 1 of
this Article is made, the enterprise shall notify the Ministry of Finance in
writing thereof for supervision, consolidation of information and review of
satisfaction of business conditions by the enterprise in service of state
management of the valuation enterprise.
Article
18. Members being organizations of valuation multi-member limited liability
companies and joint-stock companies
1. [17]The
total stake of the shareholder that is an organization or of the contributing
member that is an organization must not exceed 35% of charter capital of the
valuation joint-stock company or valuation multi-member limited liability
company.
2. A representative of
the member being the organization specified in Clause 1 of this Article must be
a valuator and apply for valuation practicing at the valuation enterprise to
which the organization contributes capital; must not participate in
contributing capital to such valuation enterprise as an individual and must not
be a representative of the organization contributing capital for establishment
of another valuation enterprise.
Section
2. SUSPENSION OF VALUATION SERVICES AND REVOCATION OF CERTIFICATES OF
ELIGIBILITY TO PROVIDE VALUATION SERVICES
Article
19. Suspension of valuation services
1. A valuation enterprise
shall have its valuation services suspended as prescribed in Clause 1 Article
40 of the Law on Prices in one of the following cases:
a) It has failed to meet
any of the conditions corresponding to the type of enterprise specified in
Clauses 1 through 5 Article 39 of the Law on Prices for 03 (three) consecutive
months.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Non-compliance with
Vietnamese valuation standards.
- Disclosing information
about valuation documents, valuation customers and valuated assets, except
where the customers so agree or otherwise permitted by the law.
- Committing an act of
collaborating with the owner of asset to be valuated, valuation customer or
person concerned upon carrying out valuation for the purpose of falsifying the
valuation result.
- Falsifying documents
about the valuated asset or information about the valuated asset resulting in
the valuation result given by the valuation enterprise being 10% (if the asset
is immovable property, equipment or transport vehicle) or 15% (if the asset is
material or goods) higher or lower than the final valuation result given by the
competent authority in the case where both the valuation enterprise and the
competent authority have the power to adopt the same valuation method.
2. The Ministry of
Finance shall issue decisions to suspend valuation services.
3. The period of
suspension of valuation services does not exceed 60 (sixty) days from the
effective date of the suspension decision. During the said period, the
enterprise shall notify the Ministry of Finance in writing of its remedial
actions enclosed with documentary evidence and a request for resumption of its
valuation services.
According to the written
notification sent by the enterprise, the Ministry of Finance shall consider
sending the enterprise a written permission for resumption of valuation
services according to the certificate of eligibility to provide valuation
services corresponding to the type of enterprise as prescribed in Clauses 1
through 5 Article 39 of the Law on Prices or revoking the certificate of
eligibility to provide valuation services as prescribed in Article 20 of this
Decree.
4. During the suspension
period, the valuation enterprise shall assume responsibility for the valuation
contracts signed with its customers and employment contracts signed with its
valuators and employees, and other legal obligations as prescribed, unless
otherwise agreed upon by the parties.
5. The Ministry of
Finance shall publish the list of valuation enterprises whose valuation
services are suspended and list of valuation enterprises eligible to resume
their valuation services on its website.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. A valuation enterprise
shall have its certificate of eligibility to provide valuation services revoked
as prescribed in Clause 2 Article 40 of the Law on Prices.
2. The Ministry of
Finance shall issue decisions to revoke certificates of eligibility to provide
valuation services; publish list of valuation enterprises whose certificates of
eligibility to provide valuation services are revoked; remove an enterprise
from the list of valuation enterprises eligible to carry out valuation activities
published on its website.
3. The valuation
enterprise whose certificate of eligibility to provide valuation services
revoked must terminate its valuation services from the effective date of the
revocation decision.
Section
3. METHODS FOR PROVISION AND SCOPE OF VALUATION SERVICES PROVIDED BY FOREIGN
VALUATION ORGANIZATIONS IN VIETNAM
Article
21. Methods for provision of valuation services by foreign valuation
organizations in Vietnam
1. A foreign valuation
enterprise which is established and provides lawful valuation services in the
home country is entitled to contribute capital together with a Vietnamese
valuation enterprise to establish a multi-member limited liability company or
joint-stock company to provide valuation services in Vietnam. The ratio of
capital contributions of the foreign valuation enterprise and representative of
the foreign valuation enterprise participating in capital contribution is
specified in Article 18 of this Decree.
2. Conditions for
establishment, operation and applications for issuance and re-issuance of
certificates of eligibility to provide valuation services of valuation
enterprises to which foreign valuation enterprises contribute capital are
specified in regulations of law on enterprises, Clauses 2 and 5 Articles 39 and
43 of the Law on Enterprises and regulations of this Decree.
Article
22. Cases in which valuation enterprises to which foreign valuation enterprises
contribute capital are not permitted to carry out valuation
1. Cases specified in
Article 10 of this Decree.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Section
4. PROCEDURES FOR VALUATION BY THE STATE
Article
23. Request for asset valuation
1. A competent regulatory
body shall carry out asset valuation as requested or through a written request
(hereinafter referred to as “request”) of a competent regulatory body or
authority, organization or unit assigned to purchase, sell, liquidate, lease
out or lease state-owned assets in the cases specified in Clause 2 Article 31
and Article 44 of the Law on Prices. To be specific:
a) Purchase, sell,
liquidate or lease out state-owned assets or lease assets to serve activities
of the regulatory body in accordance with regulations of law on management and use
of state-owned assets;
b) Fail to hire a
valuation enterprise to valuate state-owned assets if the authority,
organization or unit assigned to purchase, sell, liquidate, lease out or lease
state-owned assets has made information publicly available 15 (fifteen) days
after the date of issuing an invitation to provide valuation services but there
is no valuation enterprise, except for the case of bidding which shall comply
with regulations of law on bidding;
c) Purchase and sell
assets classified as state secrets in accordance with regulations of law on
list of state secrets;
d) Purchase and sell high
value state-owned assets for which, after having hired a valuation enterprise,
the authority or person competent to grant approval finds it necessary to obtain
opinions about the valuation from the competent regulatory body under the
decentralized authority to valuate state-owned assets prescribed in Point n
Clause 2, Point b Clause 3 and Point b Clause 4 Article 5 of this Decree.
2. A written request for
asset valuation shall contain the following contents:
a) Name of the authority
requesting valuation;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Information about the
asset to be valuated enclosed with relevant documents; certificate of assessment
of economic - technical status, quality of the asset to be valuated;
certificate and report on valuation result (if any) and other relevant
documents.
3. If deemed necessary to
obtain opinions about the valuation from the competent regulatory body as
prescribed in Point d Clause 1 of this Article, the written request must
contain the reasons for obtainment of the opinions.
Article
24. Receipt of request for asset valuation
1. The written request
for valuation shall be submitted to the regulatory body competent to carry out
asset valuation under the decentralized authority specified in Clauses 2, 3 and
4 Article 5 of this Decree.
2. The authority
competent to carry out asset valuation shall carry out asset valuation at the
request of the authority submitting the written request for valuation; where
necessary, establish a valuation council as prescribed in Article 45 of the Law
on Prices, Article 28 of this Decree and relevant laws.
3. In case of refusal to
carry out valuation due to the fact that it is beyond the power to perform
state management of valuation specified in Article 5 of this Decree;
information or documents prescribed in Point b Clause 1 Article 26 and Point c
Clause 1 Article 29 of this Decree are insufficient; in the cases where the participation
in valuation is not permitted specified in Article 31 of this Decree, the
authority competent to carry out asset valuation shall give a written response
specifying the reason.
Article
25. Procedures for asset valuation
1. A competent regulatory
body shall carry out valuation as follows:
a) Have an overview of
the asset to be valuated;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Conduct a physical
survey and collection information concerning the asset to be valuated;
d) Analyze information;
dd) Determine the value
of the asset to be valuated according to regulations on calculation of prices
of goods and services and Vietnamese valuation standards issued by the Ministry
of Finance; principles, bases and methods for determining prices according to
regulations of law related to the asset to be valuated;
e) Prepare a valuation
report and written response containing valuation results and submit them to the
head of the authority competent to carry out valuation for approval; then send
the written response to the authority requesting valuation.
2. Depending on the asset
to be valuated, some steps in the valuation procedure specified in Clause 1 of
this Article may be skipped.
3. The authority
requesting valuation shall provide information and documents concerning the
asset to be valuated; cooperate in carrying out a physical survey of the asset
to be valuated if necessary.
Article
26. Rights and obligations of heads and officials of regulatory bodies upon
valuation of state-owned assets
1. Heads and officials of
regulatory bodies have the following rights:
a) Carry out valuation
within their power specified in Article 5 of this Decree or as assigned by
authorities requested to carry out valuation;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Heads of regulatory
bodies are entitled to hire organizations licensed to assess economic -
technical status and quality of assets; use valuation services to collect more
information in service of valuation by regulatory bodies. Costs incurred in
connection with using valuation services are specified in Article 32 of this
Decree;
d) Refuse to carry out
valuation if information or documents prescribed in Point b Clause 1 of this
Article are insufficient;
dd) Enjoy benefits in
accordance with regulations of law on valuation and other relevant regulations
of law.
2. Heads and officials of
regulatory bodies have the following obligations:
a) Follow the valuation
procedure specified in Article 25 of this Decree;
b) Ensure the
independence in terms of technical and professional issues; honesty and
objectivity during the asset valuation;
c) Maintain
confidentiality of information as prescribed by law.
3. Apart from the rights
and obligations specified in Clauses 1 and 2 of this Article, heads and
officials of regulatory bodies shall, upon valuation of state-owned assets,
have the rights and obligations prescribed by regulations of law on officials.
Article
27. Preparation and retention of asset valuation dossiers
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) A written request for
asset valuation; decision to establish valuation council in the case of
establishment of a valuation council;
b) A valuation report and
written response containing valuation result; asset valuation record and asset
valuation conclusion in the case of establishment of a valuation council;
c) Other documents
relating to asset valuation.
2. The authority
competent to carry out asset valuation or authority presiding over
establishment of the valuation council shall preserve and retain the valuation
dossier in accordance with regulations of law on archives. The maximum
retention period is 10 (ten) years from the end of the valuation unless
otherwise prescribed by law.
3. [18] The
authority competent to valuate assets or authority presiding over establishment
of a valuation council shall send a copy of the valuation report or valuation
conclusion via official dispatches, by fax or via the electronic reporting
system to the Ministry of Finance in order for the latter to build database
serving provision of information and state management of valuation, except for
the case where the assets are on the list of State secret assets.
Article
28. Valuation council
1. Composition of a
valuation council
a) The valuation council
of the Ministry of Finance is established within the power to perform state
management specified in Point n Clause 2 Article 5 of this Decree and chaired
by a leader from the Ministry of Finance or authorized person. Other members
include:
- Representative of the
unit in charge of price management affiliated to the Ministry of Finance;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Other members decided
by the Council's Chair according to the nature and characteristics of the
assets to be valuated.
If the valuation council
is established within the power to perform state management specified in Point
b Clause 3 Article 5 of this Decree, members of such valuation council are specified
in Point b Clause 1 of this Article.
b) The valuation council
of a Ministry, ministerial agency, Governmental agency or another central
agency (hereinafter referred to as “the Ministry or central agency”) Ministry
of Finance is chaired by a leader of the Ministry or central agency having the
asset to be valuated or an authorized person. Other members include:
- Head of the unit having
the asset to be valuated;
- Representative of the
unit in charge of price management or financial management affiliated to the
Ministry or central agency and representative of the department in charge of
prices, finance or accounting of the unit having the asset to be valuated;
- Other members decided
by the authority competent to decide to establish the council according to the
nature and characteristics of the asset to be valuated.
c) The provincial or
district-level valuation council is chaired by a leader or authorized person of
a state finance authority (Department of Finance, Department of Finance and
Planning). Other members include:
- Representative of the
unit having the asset to be valuated;
- Representative of the
unit in charge of price management or financial management of the state finance
authority;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) The valuation council
of an authority, organization or unit (hereinafter referred to as “the unit”)
assigned to purchase, sell, manage and use assets is chaired by a leader of the
unit having the asset to be valuated or an authorized person. Other members
include:
- Representative of the
department in charge of prices, finance or accounting of the unit assigned to
purchase, sell, manage and use assets;
- Representative of the
unit in charge of prices or finance of the superior authority;
- Other members decided
by the authority competent to decide to establish the council according to the
nature and characteristics of the asset to be valuated.
2. The valuation council
must have at least one member who has undergone professional training in
valuation in accordance with regulations of the Ministry of Finance or obtained
an advanced diploma Level 5 of VQF, bachelor’s degree or postgraduate degree in
pricing or valuation.
3. Where necessary, the
Chair of the valuation council shall decide to establish a team assisting the
valuation council.
4. The valuation council
shall work on the principle of collectives. A valuation meeting shall be only
held if it is attended by at least 2/3 of members of the asset valuation
council. If the asset valuation council has only 03 members, the meeting must
be fully attended by the 03 members. The Chair of the valuation council shall
chair the valuation meeting. Before starting the meeting, the absent members
must send the Chair of the valuation council a document clearly stating the
reason for their absence and independent opinion about issues concerning price
of the asset to be valuated.
The valuation council
shall give a conclusion on price of the asset by a majority of the council's
members present at the meeting. In case of an equality of votes, the council’s
Chair shall cast the deciding vote. The valuation council’s members have the
right to have their opinions recorded if they do not agree with the conclusion
on asset price given by the council; such recorded opinions shall be included
in the minutes of asset valuation meeting.
5. The asset valuation
council prescribed in Clause 1 of this Article is dissolved after completing
its tasks specified in the council establishment decision. The issues that
arise after the dissolution of the valuation council shall be addressed by the
authority competent to establish the council.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Valuation councils has
the following rights:
a) request authorities
requesting valuation or authorities, organizations and units having assets to
be valuated or other organizations and individuals concerned to provide
information and documents necessary for asset valuation;
c) hire organizations
licensed to assess economic - technical status and quality of assets; use
valuation services to collect more information in service of valuation by the
valuation councils. Costs incurred in connection with serving valuation by
regulatory bodies are specified in Article 32 of this Decree;
c) Refuse to carry out
asset valuation if information or documents prescribed in Point a Clause 1 of
this Article are insufficient;
d) Other rights
prescribed by law.
2. Valuation councils
have the following obligations:
a) Follow the valuation
procedure specified in Article 25 of this Decree;
b) Ensure the
independence in terms of technical and professional issues; honesty and
objectivity during the asset valuation, and take responsibility for asset
valuation results;
c) Maintain
confidentiality of information as prescribed by law;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Every valuation
council is entitled to use the seal of the authority deciding to establish the asset
valuation council.
Article
30. Rights and obligations of members of valuation councils
1. Members of a valuation
council have the following rights:
a) Access relevant
information and documents in service of asset valuation;
b) Give their own
judgments and assessments during the valuation;
c) Vote to determine
prices of assets; if there is a different opinion, reserve the right to have
their opinion recorded and include such recorded opinions in the minutes of
valuation meeting;
d) Enjoy benefits in accordance
with regulations of law on valuation and other relevant regulations of law;
dd) Other rights
prescribed by law.
2. Members of a valuation
council have the following rights:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Ensure the
independence in terms of technical and professional issues; honesty and
objectivity during the asset valuation, and take legal responsibility for their
judgements and assessments specified in Points b and c Clause 1 of this
Article;
c) Maintain
confidentiality of information as prescribed by law;
d) Other obligations
prescribed by law.
Article
31. Cases in which participation in valuation is not permitted
1. Persons who have
obligations and rights related to assets to be valuated or have valuated such
assets before the valuation council is established.
2. Parents, spouses,
children, biological siblings are valuators, persons responsible for management
and members of the Control Boards of the valuation enterprises who have
valuated the assets before the valuation council is established.
3. Persons under penalty
of caution or facing any other stricter penalty or under administrative
probation; incapacitated persons or persons with limited legal capacity.
Article
32. Costs of state-owned asset valuation
1. The costs incurred to
facilitate state-owned asset valuation shall be covered by the state funding of
the authority assigned to carry out valuation or authority competent to
establish the valuation council in the case of establishment of a valuation
council. The Ministry of Finance shall elaborate on the costs incurred to
state-owned asset valuation.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Chapter
III
IMPLEMENTATION[19]
Article
33. Transitional clauses
1. Within 02 (two) years
from the effective date of this Decree, any enterprise which is practicing
valuation according to the notification of the Ministry of Finance before the
effective date of this Decree must satisfy the conditions prescribed by the Law
on Prices and the regulations set out in this Decree and submit an application
in order to be granted the certificate of eligibility to provide valuation
services by the Ministry of Finance.
2. Within 02 (two) years
from the effective date of this Decree, a valuation council must be established
in accordance with the conditions specified in Clause 2 Article 28 of this
Decree.
Article
34. Effect
1. This Decree comes into
force from September 25, 2013.
2. The Government’s
Decree No. 101/2005/ND-CP dated August 03, 2005; regulations on valuation
specified in Articles 14 through 19 of the Government's Decree No.
170/2003/ND-CP dated December 25, 2003; transitional clauses specified in
Clause 3 Article 24 of the Government’s Decree No. 153/2007/ND-CP dated October
15, 2007 are repealed.
3. The valuator’s card
issued according to previous regulations of law on valuation shall remain
legally effective from the effective date of the Law on Prices and this Decree.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The Minister of Finance
shall provide guidelines for the implementation of this Decree; the Ministers,
heads of ministerial agencies, heads of Governmental agencies,
Chairmen/Chairwomen of People’s Committees of provinces and central-affiliated
cities are responsible for the implementation of this Decree./.
CERTIFIED BY
PP. THE MINISTER
THE DEPUTY MINISTER
Ta Anh Tuan
[1] This document is consolidated from the 03
following Decrees:
- The Government's Decree
No. 89/2013/ND-CP dated August 06, 2013 on elaboration of some Articles of the
Law on Prices regarding valuation, which has been effective since September 25,
2013;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- 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 valuation, which has been effective since May
01, 2021 (hereinafter referred to as “the Decree No. 12/2021/ND-CP”).
This consolidated
document does not replace the 03 Decrees mentioned above.
[2] - The Decree No. 151/2018/ND-CP is
promulgated pursuant to:
“The Law on Government
Organization dated June 19, 2015;
The Law on Securities
dated June 29, 2006 and Law on amendments to some Articles of the Law on
Securities dated November 24, 2010;
The Law on Insurance
Business dated December 09, 2000 and Law on amendments to some Articles of the
Law on Insurance Business dated November 24, 2010;
The Law on Independent
Audit dated March 29, 2011;
The Law on Prices
dated June 20, 2012;
The Law on Accounting
dated November 20, 2015;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The Law on amendments
to Article 6 and Appendix 4 on the list of conditional business lines
stipulated in the Law on Investment dated November 22, 2016;
The Law on Enterprises
dated November 26, 2014;
At the request of the
Minister of Finance;
The Government hereby
promulgates a Decree on amendments to some Decrees on business conditions under
the management of the Ministry of Finance.”
- The Decree No.
12/2021/ND-CP is promulgated pursuant to:
“The Law on
Government Organization dated June 19, 2015; Law on Amendments to some Articles
of the Law on Government Organization and Law on Local Government Organization
dated November 22, 2019;
The Law on Prices
dated June 20, 2012;
The Law on Investment
dated November 26, 2014;
At the request of the
Minister of Finance;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[3] This Article is added by Clause 1 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[4] This Article is added by Clause 2 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[5] This Clause is amended by Clause 3 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[6] This Clause is amended by Clause 4 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[7] This Article is added by Clause 5 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[8] This Article is added by Clause 6 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[9] This Point is amended by Clause 7 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[10] This Point is amended by Clause 7 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[11] This Point is amended by Clause 7 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[13] This Point is amended by Clause 7 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[14] This Article is amended by Clause 8 Article
1 of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[15] This Point is amended by Clause 9 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[16] This Point is amended by Clause 9 Article 1
of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[17] This Clause is amended by Article 12 of the
Decree No. 151/2018/ND-CP, which has been effective since November 07, 2018.
[18] This Point is amended by Clause 10 Article
1 of the Decree No. 12/2021/ND-CP, which has been effective since May 01, 2021.
[19] - Article 15 of the Decree
No.151/2018/ND-CP, which has been effective since November 07, 2018, stipulates
that:
“Article 15.
Effect and transitional clauses
1. This Decree comes
into force from the date on which it is signed.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Ministers, heads of
ministerial agencies, heads of Governmental agencies and Presidents of People’s
Committees of provinces and central-affiliated cities shall provide guidelines
and implement this Decree./.”
- Articles 2 and 3 of the
Decree No. 12/2021/ND-CP, which has been effective since November 07, 2018,
stipulate that:
“Article 2.
Grandfather clauses
1. Any valuation
enterprise submitting a complete application for issuance of the certificate of
eligibility to provide valuation services before the effective date of this
Decree may be considered to be issued with the certificate of eligibility to
provide valuation services under the Government’s Decree No. 89/2013/ND-CP .
2. By December 31,
2021, any valuation enterprise issued with the certificate of eligibility to
provide valuation services under the Government’s Decree No. 89/2013/ND-CP
shall satisfy the conditions applicable to the legal representative, Director
or General Director set out in Article 1 of this Decree.
Article 3.
Implementation clause
1. This Decree comes
into force from May 01, 2021.
2. Ministers, heads of
ministerial agencies, heads of Governmental agencies, Chairmen/Chairwomen of People’s
Committees of provinces and central-affiliated cities are responsible for the
implementation of this Decree./.”