Circular No. 138/2013/TT-BTC guiding certain contents of the Law on Judicial Appraisal and the Government's Decree No. 15/2013/NĐ-CP dated July 29, 2013 detailing and providing implementation measures for the Law on Judicial Appraisal.

CIRCULAR

Guidelines on certain contents of the Law on Judicial Appraisal and

Decree No. 85/2013/ND-CP dated July 29, 2013 of the Government

detailing and providing implementation measures for the Law on Judicial Appraisal

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Pursuant to the Law on Judicial Appraisal No. 13/2012/QH13 dated June 20, 2012;

Pursuant to the Government Decree No. 85/2013/NĐ-CP dated July 29, 2013 detailing and guiding the implementation of the Forensic Appraisal Law;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1549/QĐ-TTg dated October 16, 2012 of the Prime Minister promulgating the Implementation Plan for the Law on Judicial Appraisal;

At the proposal of the Director of the Legal Department;

The Minister of Finance issues this Circular guiding certain contents of the Law on Judicial Appraisal and Decree No. 85/2013/ND-CP dated July 29, 2013 of the Government detailing and providing implementation measures for the Law on Judicial Appraisal as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. Scope of Regulation

This Circular guides the material conditions of judicial appraisal offices in the financial sector; the establishment and publication of lists of judicial appraisers by cases under the management of the Ministry of Finance; the establishment and publication of lists of judicial appraisal organizations by cases in the financial sector; the application of professional standards for judicial appraisal activities in the financial sector and other related contents concerning judicial appraisal in the financial sector.

Article 2. Applicability

This Circular applies to judicial appraisers, persons conducting judicial appraisals by cases under the management of the Ministry of Finance; judicial appraisal offices, judicial appraisal organizations by cases in the financial sector; individuals and organizations involved in receiving and implementing judicial appraisal requests in the financial sector from investigative agencies and investigators.

2. Livestock breeding and veterinary science;

Judicial appraisal in the financial sector includes: Judicial appraisal on accounting and auditing; Judicial appraisal on valuation; Judicial appraisal on securities; Judicial appraisal on taxation; Judicial appraisal on customs and other financial areas as prescribed by law.

Article 4. Principles for selecting and assigning persons and organizations to conduct judicial appraisals in the financial sector

1. The selection of judicial appraisers, persons conducting judicial appraisals by cases, judicial appraisal offices, and judicial appraisal organizations by cases must be appropriate to the objects and contents of the appraisal request, comply with the provisions of the Law on Judicial Appraisal, the guidelines set forth in this Circular, and other relevant laws governing judicial appraisals.

2. The assignment of civil servants as judicial appraisers, persons conducting judicial appraisals by cases; the allocation of persons from judicial appraisal offices and judicial appraisal organizations by cases to conduct appraisals must be within their authority, in accordance with the procedures and formalities stipulated by law.

II. SPECIFIC PROVISIONS

Article 5. Material Conditions of Judicial Appraisal Offices in the Financial Sector

Judicial Appraisal Offices in the financial sector must meet the following conditions:

1. They must have their own premises which they own or have the right to use for at least three (3) years from the date the Chairman of the People's Committee of the province or centrally-administered city decides to allow the establishment of the Judicial Appraisal Office.

When changing premises, the Judicial Appraisal Office must notify the Department of Justice where it is registered to operate in writing at least one month in advance.

2. Have workrooms for appraisers and staff; have cabinets or warehouses or separate areas for storing appraisal files.

Article 6. Conditions for organizations conducting forensic appraisal on a case-by-case basis in the financial sector

Organizations conducting forensic appraisal on a case-by-case basis in the financial sector must meet the following conditions:

1. Comply with the conditions stipulated in Clause 1, Article 19 of the Law on Forensic Appraisal.

2. Have staff with experience in specialized activities to carry out appraisals.

3. Meet the standards and professional conditions in finance to conduct appraisals as prescribed by current laws.

Article 7. Establishment and Publication of Lists of Organizations Conducting Forensic Appraisal on a Case-by-Case Basis, Forensic Appraisers, and Case-by-Case Forensic Appraisers

1. Organizations conducting forensic appraisal on a case-by-case basis in the financial sector include organizations and enterprises operating in accounting, auditing, valuation, and other fields that meet the conditions specified in Article 6 of this Circular.

2. The establishment and publication of lists of organizations conducting forensic appraisal on a case-by-case basis in the financial sector as stipulated in Article 20 of the Law on Forensic Appraisal shall be carried out in accordance with the provisions of current regulatory legal documents, specifically as follows:

a) The list of accounting and auditing enterprises is established and published in accordance with Circular No. 64/2004/TT-BTC dated June 29, 2004, issued by the Ministry of Finance guiding the implementation of certain provisions of Decree No. 105/2004/NĐ-CP and Decision No. 47/2005/QĐ-BTC dated July 14, 2005, of the Ministry of Finance regarding "Delegation to Professional Associations to Implement Certain Management Tasks Related to Accounting and Auditing Practices"; Decision No. 89/2007/QĐ-BTC dated October 24, 2007, of the Ministry of Finance on the issuance of regulations on selecting auditing enterprises approved for auditing for issuers and listed entities.

b) The list of valuation enterprises is established and published in accordance with Circular No. 17/2006/TT-BTC dated March 13, 2006, issued by the Ministry of Finance guiding the implementation of Decree No. 101/2005/NĐ-CP dated August 3, 2005, of the Government on valuation.

c) In cases where the regulatory legal documents mentioned in points a and b of this clause are amended, supplemented, or replaced, they shall be implemented according to those documents.

3. Lists of case-by-case forensic appraisers and other organizations conducting forensic appraisal on a case-by-case basis in the financial sector (if any) shall be reviewed, established, and posted on the Ministry of Finance's electronic portal before November 30 each year, and simultaneously sent to the Ministry of Justice for consolidation into a general list.

In cases where there are changes in information related to organizations conducting forensic appraisal on a case-by-case basis or case-by-case forensic appraisers that have been published, the Ministry of Finance shall be responsible for adjusting the list and notifying the Ministry of Justice within seven working days from the date of adjustment of the list.

Article 8. Rights and Obligations of Forensic Appraisers and Organizations Requested to Conduct Forensic Appraisal When Performing Forensic Appraisal

Forensic appraisers, case-by-case forensic appraisers, Forensic Appraisal Offices, and organizations conducting forensic appraisal on a case-by-case basis when performing forensic appraisal in the financial sector have rights and obligations as prescribed in Article 23 and Article 24 of the Law on Forensic Appraisal and detailed implementing regulatory legal documents.

Article 9. Acceptance of Judicial Appraisal Requests

1. For the Office of Judicial Appraisal, judicial appraisal organizations by case:

a) The request for judicial appraisal from investigative agencies, prosecutors (hereinafter referred to as the requesting party) to the Office of Judicial Appraisal, judicial appraisal organizations by case shall be made in writing in accordance with the provisions of Article 25 of the Law on Judicial Appraisal.

b) Upon receiving the written request from the requesting party, the Office of Judicial Appraisal, judicial appraisal organizations by case shall have the responsibility to accept and organize the implementation of the appraisal according to the content requested, except in cases of refusal as provided for in point b Clause 1 Article 24 or Clause 2 Article 34 of the Law on Judicial Appraisal.

c) In cases of refusing the appraisal, the Office of Judicial Appraisal, judicial appraisal organizations by case must send a written notice to the requesting party within the time limit specified in point d Clause 2 Article 24 of the Law on Judicial Appraisal, and clearly state the reasons for refusing to accept the appraisal request.

2. For judicial appraisers, judicial appraisers by case who are officials or civil servants of the Ministry of Finance:

a) In cases where the written request for judicial appraisal is sent to the Ministry of Finance: The Cadre and Civil Service Department shall take the lead and coordinate with the Heads of units under the Ministry related to the content of the judicial appraisal request to select judicial appraisers, judicial appraisers by case in the field of finance or officials or civil servants meeting the conditions stipulated in Clause 1 Article 18 of the Law on Judicial Appraisal, and submit it to the Minister of Finance for signing the dispatching document for the person to carry out the judicial appraisal.

b) In cases where the written request for judicial appraisal is sent to the General Department or equivalent: The Head of the unit shall base on the content of the judicial appraisal request to select and sign the dispatching document for judicial appraisers, judicial appraisers by case in the field of finance or officials or civil servants of the unit meeting the conditions stipulated in Clause 1 Article 18 of the Law on Judicial Appraisal. The dispatching document must be sent to the Ministry of Finance (Cadre and Civil Service Department) for monitoring and coordination when necessary.

c) In cases where the written request for judicial appraisal is sent to units at the Bureau level under the General Department (or equivalent) located in localities: The Head of the unit shall base on the content of the judicial appraisal request to select and sign the dispatching document for judicial appraisers, judicial appraisers by case in the field of finance or officials or civil servants of the unit meeting the conditions stipulated in Clause 1 Article 18 of the Law on Judicial Appraisal. The dispatching document must be sent to the General Department and the Ministry of Finance (Cadre and Civil Service Department) for monitoring and coordination when necessary.

d) In cases where the content of the written request for judicial appraisal does not fall within the scope of management in the field of finance, the Ministry of Finance (Cadre and Civil Service Department), the General Department or equivalent, and units at the Bureau level located in localities shall issue a written notice of refusal to accept the appraisal request and send it to the requesting party.

đ) In cases where the requesting party directly requests a judicial appraiser, a judicial appraiser by case who is an official or civil servant of units under the Ministry of Finance, the judicial appraiser, judicial appraiser by case shall report to the Head of the unit directly managing them to arrange and create conditions for the implementation of the appraisal.

Article 10. Acceptance of objects for forensic examination and related documents and items

1. In cases where a request for forensic examination is accompanied by objects for examination, related documents, and items (if any), a record must be established when handing over and receiving them. The handover and receipt record must include all contents as prescribed in Clause 2, Article 27 of the Law on Forensic Examination.

2. The handover and receipt of objects for examination, related documents, and items (if any) shall be carried out as follows:

a) In cases of direct handover and receipt, it must be conducted at the office of the forensic examiner, the forensic examiner involved in the case, the staff member assigned to conduct the examination, the office of the Forensic Examination Office, the organization conducting the forensic examination in the case, or the office of the party requesting the examination.

b) In cases where sealed objects for examination are sent through postal services, the seal must be carefully checked before opening. When opening the seal, a record must be established as prescribed in Clause 1 of this Article. If the seal is found to be torn or shows signs of alteration, the individual or organization requested to conduct the forensic examination has the right to refuse acceptance and note it in the opening record.

3. In cases where the request for forensic examination does not accompany objects for examination, related documents, and items but the file indicates that there are such objects and items, the individual or organization requested to conduct the forensic examination may require the requesting party and relevant parties to supplement or facilitate access to the objects for examination and related documents and items (if any) to serve the examination process.

Article 11. Application of professional standards for forensic examination activities in the financial field

1. Professional standards applied to forensic examination activities in the financial field include accounting and auditing standards; valuation standards, pricing regulations, and other standards prescribed in legal normative documents in the financial field.

2. For fields without professional standards, the examination shall be based on legal normative documents stipulating the field requiring examination.

3. Forensic examinations in the financial field must be based on legal normative documents in effect at the time the incident occurred.

Article 12. Conducting Examinations

1. Forensic examiners, individuals conducting forensic examinations in specific cases, or those assigned to conduct examinations, the Forensic Examination Office, and organizations conducting forensic examinations in specific cases in the financial field shall implement examinations as follows:

a) Draft an examination outline with the following basic contents:

- Determination of professional standards and legal provisions expected to be applied during the examination as guided in Article 11 of this Circular.

- List of personnel conducting the examination, individuals assigned to lead the examination, and information about the capabilities of the individuals conducting the examination (if any).

- Estimated completion time for the examination.

- Other conditions prescribed by law for conducting the examination.

If necessary, the individual or organization conducting the examination may request the party requesting the examination to survey the object of examination to assist in planning and conducting the examination, except where otherwise provided by law.

b) Collect information and documents related to the content of the requested examination.

c) Conduct the examination.

d) Report the results or issue an examination conclusion as guided in Article 13 of this Circular.

2. In cases of changes in examination personnel, the Forensic Examination Office, the organization conducting the examination in specific cases, and the head of the unit assigning the examination personnel have the responsibility to notify the party requesting the examination in writing.

3. During the implementation process, the examination personnel must establish a document recording the process and results of the examination as prescribed in Article 31 of the Law on Forensic Examination.

4. Forensic examiners and individuals conducting forensic examinations in specific cases may use supplementary experimental, testing results, or professional conclusions from other individuals or organizations meeting the conditions and capabilities as prescribed in this Circular to serve the examination process.

Article 13. Conclusion of Appraisal

1. Judicial appraisers, individual judicial appraisers for specific cases, Judicial Appraisal Office, organizations conducting judicial appraisal in the financial sector must prepare the conclusion of appraisal in accordance with Clause 1 of Article 32 of the Law on Judicial Appraisal.

2. The conclusion of appraisal prepared by the Judicial Appraisal Office, organizations conducting judicial appraisal in the financial sector must be signed by the person conducting the appraisal, and at the same time, the head of the organization must sign and stamp the appraisal conclusion and bear responsibility for the conclusion of appraisal.

3. The conclusion of appraisal prepared by judicial appraisers, individual judicial appraisers for specific cases must be signed by the person conducting the appraisal. The signature of the person conducting the appraisal shall be certified in accordance with Clause 2 of Article 32 of the Law on Judicial Appraisal.

Article 14. Preparation of Judicial Appraisal Files in the Financial Sector

1. Judicial appraisal files in the financial sector shall be uniformly prepared in accordance with Clause 1 of Article 33 of the Law on Judicial Appraisal, including the following documents:

a) Decision requesting appraisal (one original copy) and accompanying documents (if any).

b) Record of the appraisal process (one original copy).

c) Previous appraisal conclusions (original or copy, if any).

d) List or legal regulations, professional standards applied during the appraisal process.

e) Judicial appraisal conclusion (one original copy).

e) Other relevant documents (if any).

2. Individuals and organizations conducting judicial appraisal are responsible for the accuracy of the file prepared and must present the judicial appraisal file when requested by investigative agencies or authorized personnel to resolve cases in accordance with procedural laws.

Article 15. Preservation of Judicial Appraisal Files in the Financial Sector

1. The Judicial Appraisal Office, organizations conducting judicial appraisal in the financial sector are responsible for preserving and storing the appraisal files they prepare in accordance with the law on archives.

Judicial appraisers, individual judicial appraisers for specific cases who are officials and civil servants of the Ministry of Finance are responsible for preserving and storing the appraisal files they prepare in accordance with the Regulations on Official Correspondence issued together with Decision No. 1313/QD-BTC dated May 28, 2012 of the Minister of Finance on official correspondence work, Decision No. 62/QD-BTC dated May 10, 2005 of the Minister of Finance on archival work, Decision No. 1939/QD-BTC dated August 12, 2011 of the Minister of Finance on record-keeping work, file lists, and file submission for archiving, and other regulatory legal documents.

2. When the retention period expires, judicial appraisal files in the financial sector shall be destroyed in accordance with the law on archives.

III. EFFECTIVE DATE OF IMPLEMENTATION

Article 16. Effective Date

1. This Circular takes effect from December 1, 2013.

2. During implementation, if there are difficulties or obstacles, individuals and organizations should promptly report them to the Ministry of Finance for research and resolution./.