Circular No. 28/2015/TT-BTC of the Ministry of Finance promulgates Vietnam Valuation Standards Nos. 05, 06, and 07. These standards take effect from April 20, 2015, replacing some old standards.
Các điểm cốt lõi
- The Price Management Department is responsible for issuing and guiding the implementation of Vietnam Valuation Standards Nos. 05, 06, and 07
- Standard No. 05 - Valuation Process takes effect from April 20, 2015
- Standard No. 06 - Report on Valuation Results, Valuation Certificate, and Valuation File takes effect from April 20, 2015
- Standard No. 07 - Classification of Assets in Valuation takes effect from April 20, 2015
- Old standards such as Standard No. 04, 05 (second round), and 12 will become invalid from the date this Circular takes effect
🌐 Tác động xã hội từ văn bản này
- Positive impact: Provides clear procedures for organizations to conduct valuations, enhancing the quality of price management work.
- Negative impact: Units need time to adapt to the new standards.
❓ Câu hỏi thường gặp
When do Vietnam Valuation Standards Nos. 05, 06, and 07 take effect?
These standards take effect from April 20, 2015.
When will old standards such as Standard No. 04, 05 (second round), and 12 be replaced?
These standards will become invalid from the date this new Circular takes effect.
What responsibilities does the Price Management Department have in implementing valuation standards?
The Price Management Department leads and coordinates with relevant agencies to direct, guide, and inspect the implementation of regulations stipulated in the valuation standards.
If there are difficulties during implementation, what should units do?
Units need to report to the Ministry of Finance to receive guidance on resolving issues and making appropriate amendments and supplements.
Toàn văn
CIRCULAR
Issuing Vietnam Appraisal Standards No. 05, 06, and 07
____________________
Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;
Pursuant to Decree No. 89/2013/NĐ-CP dated August 6, 2013 of the Government detailing the implementation of certain provisions of the Law on Prices regarding appraisal;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the 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 on issuing Vietnam Appraisal Standards No. 05, 06, and 07.
Article 1. Attached to this Circular are 3 (three) Vietnam Appraisal Standards with the following numbers and names:
- Vietnam Appraisal Standard No. 05 - Appraisal Process;
- Vietnam Appraisal Standard No. 06 - Report on Appraisal Results, Appraisal Certificate, and Appraisal File;
- Vietnam Appraisal Standard No. 07 - Classification of Assets in Appraisal.
Article 2. Effective Date
1. This Circular shall take effect from April 20, 2015.
2. The Vietnam Appraisal Standards include: Standard No. 04 - Report on Appraisal Results, Appraisal File, and Appraisal Certificate issued together with Decision No. 24/2005/QĐ-BTC dated April 18, 2005 of the Minister of Finance on issuing three Vietnam Appraisal Standards; Standard No. 05 - Appraisal Process for Assets issued together with Decision No. 77/2005/QĐ-BTC dated November 1, 2005 of the Minister of Finance on issuing three Vietnam Appraisal Standards (second batch); Standard No. 12 - Asset Classification issued together with Decision No. 129/2008/QĐ-BTC dated December 31, 2008 of the Minister of Finance on issuing six Vietnam Appraisal Standards (third batch), which shall be repealed upon the effective date of this Circular.
Article 3. Implementation Organization
1. The Price Management Department shall take the lead and coordinate with relevant agencies to direct, guide, and inspect the implementation of the provisions of the Vietnam Appraisal Standards issued together with this Circular and related legal documents.
2. In case of difficulties during implementation, units are requested to report to the Ministry of Finance for guidance on resolution and appropriate amendments and supplements./.
DEPUTY MINISTER
Văn bản gốc (PDF)
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: