Circular No. 145/2016/TT-BTC issues Vietnamese Valuation Standard No. 11 on real estate valuation, replacing previous related standards. This circular details the methods and procedures for real estate valuation.
적용 범위
Individuals conducting real estate valuation; state management agencies regarding prices
핵심 사항
- Individuals performing real estate valuations must comply with Vietnamese Valuation Standard No. 11 - Income Approach issued together with this Circular (Article 1).
- Vietnamese Valuation Standards Nos. 10 and 11 cease to be effective from the date this Circular takes effect (Article 2.2).
- The Price Management Department shall take the lead, in coordination with relevant agencies, to direct and guide the implementation of the valuation standards issued together with this Circular and related legal documents (Article 3.1).
- Individuals conducting real estate valuations must comply with the procedures and methods specifically stipulated in Vietnamese Valuation Standard No. 11 - Income Approach (Article 1).
- This Circular takes effect from January 1, 2017 (Article 2.1)
🌐 이 문서의 사회적 영향
- Individuals performing real estate valuation will have to adhere to new standards, ensuring accuracy and objectivity in assessing the value of real estate.
- Valuation entities may encounter difficulties when applying the new standard due to the time needed to adapt to new procedures and methods.
❓ 자주 묻는 질문
Circular No. 145/2016/TT-BTC replaces which valuation standards?
This Circular replaces Vietnamese Valuation Standard No. 10 - Residual Approach and Vietnamese Valuation Standard No. 11 - Income Approach issued under Decision No. 129/2008/QĐ-BTC.
What standard must individuals performing real estate valuation comply with?
Individuals conducting real estate valuations must adhere to Vietnamese Valuation Standard No. 11 - Income Approach.
When does this Circular take effect?
This Circular takes effect from January 1, 2017.
전문
CIRCULAR
Issuing Vietnamese Valuation Standard No. 11
Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;
Pursuant to the Government’s Decree No. 89/2013/NĐ-CP dated August 6, 2013 detailing and guiding implementation of certain provisions of the Law on Prices concerning valuation;
Pursuant to the Government’s Decree No. 215/2013/NĐ-CP dated December 23, 2013 stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Price Management Department,
The Minister of Finance issues this Circular to issue Vietnamese Valuation Standard No. 11.
Article 1. This Circular hereby promulgates Vietnamese Valuation Standard No. 11 - Real Estate Valuation, attached hereto.
Article 2. Effective Date
1. This Circular shall take effect from January 1, 2017.
2. The Vietnamese Valuation Standards including: Standard No. 10 - Residual Method and Standard No. 11 - Income Approach issued pursuant to Decision No. 129/2008/QĐ-BTC dated December 31, 2008 of the Minister of Finance on issuing six Vietnamese Valuation Standards (Batch 3) shall be repealed from the date this Circular takes effect.
Article 3. Implementation
1. The Price Management Department shall take the lead and coordinate with relevant agencies to direct, guide, and inspect implementation of provisions in the attached Vietnamese Valuation Standard and related legal documents.
2. In case any difficulties arise during implementation, units are requested to report to the Ministry of Finance for guidance on resolution and appropriate amendments or supplements.
VICE MINISTER
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