Circular No. 40/2022/TT-BTC on forensic appraisal in the financial sector

 CIRCULAR

Regulations on forensic appraisal in the financial sector

Pursuant to the Law on Forensic Appraisal dated June 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Forensic Appraisal dated June 10, 2020;

Pursuant to Decree No. 85/2013/ND-CP dated July 29, 2013 of the Government detailing and providing implementation measures for the Law on Forensic Appraisal; Decree No. 157/2020/ND-CP dated December 31, 2020 of the Government amending and supplementing certain provisions of Decree No. 85/2013/ND-CP dated July 29, 2013 of the Government detailing and providing implementation measures for the Law on Forensic Appraisal;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Legal Department,

The Minister of Finance issues this Circular stipulating regulations on forensic appraisal in the financial sector.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates regulations on forensic appraisal in the financial sector, including:

1. Standards, files, procedures, and processes for appointing and dismissing forensic appraisers and issuing, revoking forensic appraiser cards in the financial sector; recognizing, canceling recognition, and publishing lists of case-by-case forensic appraisers in the financial sector.

2. Application of professional standards, procedures for conducting forensic appraisal in the financial sector; preparation and execution of forensic appraisal; deadlines for forensic appraisal; conclusions of forensic appraisal; establishment and storage of forensic appraisal files in the financial sector and other related contents concerning forensic appraisal in the financial sector.

3. Conditions regarding physical facilities of the Forensic Appraisal Office, organizations conducting case-by-case forensic appraisal in the financial sector; establishment and publication of lists of organizations conducting case-by-case forensic appraisal in the financial sector; acceptance and execution of requests for forensic appraisal by the Forensic Appraisal Office, organizations conducting case-by-case forensic appraisal in the financial sector.

Article 2. Applicability

1. Forensic appraisers, case-by-case forensic appraisers in the financial sector.

2. Forensic Appraisal Office, organizations conducting case-by-case forensic appraisal in the financial sector.

3. Other agencies, units, organizations, and individuals related to forensic appraisal activities in the financial sector.

2. Livestock breeding and veterinary science;

Forensic appraisal in the financial sector includes:

1. Forensic appraisal on accounting and auditing.

2. Forensic appraisal on valuation.

3. Forensic appraisal on securities.

4. Forensic appraisal on taxation.

5. Forensic appraisal on customs.

6. Forensic appraisal on state assets.

7. Forensic appraisal on corporate finance.

8. Forensic appraisal on other financial areas as prescribed by law.

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

1. The selection of forensic appraisers, case-by-case forensic appraisers, Forensic Appraisal Offices, and organizations conducting case-by-case forensic appraisal must be appropriate to the objects and contents of the forensic appraisal request, comply with the provisions of the Law on Forensic Appraisal, guidance provided in this Circular, and other relevant laws governing forensic appraisal.

2. The assignment of civil servants and public officials as forensic appraisers, case-by-case forensic appraisers; the assignment of persons from the Forensic Appraisal Office and organizations conducting case-by-case forensic appraisal to conduct forensic appraisal must be within their authority and in accordance with the procedures and formalities prescribed by law.

Chapter II

SPECIFIC PROVISIONS

Section 1

FORENSIC APPRAISERS AND CASE-BY-CASE FORENSIC APPRAISERS IN THE FINANCIAL SECTOR

MATTERS IN THE FINANCIAL SECTOR

Article 5. Criteria for appointing judicial experts and selecting judicial experts on a case-by-case basis

1. Vietnamese citizens residing in Vietnam who meet the criteria specified in Clause 1, Article 7 of the Law on Judicial Expertise and are not within the cases stipulated in Clause 2, Article 7 of the Law on Judicial Expertise shall be considered for appointment as judicial experts in the field of finance.

2. Vietnamese citizens residing in Vietnam who meet the criteria specified in Clause 1, Article 18 of the Law on Judicial Expertise shall be considered for selection as judicial experts on a case-by-case basis.

In cases where individuals do not have a university degree as prescribed in Clause 1, Article 18 of the Law on Judicial Expertise but possess deep specialized knowledge and extensive practical experience in the relevant field, they may be selected as judicial experts on a case-by-case basis.

Article 6. Documents for Appointment, Issuance, Revocation, and Recovery of Judicial Expert Certificates

1. The documents for the appointment, issuance, revocation, and recovery of judicial expert certificates in the field of finance shall be carried out in accordance with the provisions of Article 8 of the Law on Judicial Expertise; Clause 4, Clause 6, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise; and Circular No. 11/2020/TT-BTP dated December 31, 2020 of the Ministry of Justice regarding the format of the certificate, procedures, and formalities for issuing new and replacement judicial expert certificates.

2. In addition to the contents stipulated in Clause 1 of this Article, the documents for the appointment, issuance, revocation, and recovery of judicial expert certificates at the Ministry of Finance shall be implemented as follows:

a) Documents for the appointment and issuance of judicial expert certificates in the field of finance at the Ministry of Finance:

- A proposal document for the appointment and issuance of judicial expert certificates from the unit under the Ministry of Finance where the proposed appointee is working.

- Copies of certificates proving the required training as specified in Point b, Clause 1, Article 7 of the Law on Judicial Expertise; and a recognition document from the competent authority for certificates issued by foreign educational institutions.

- A curriculum vitae confirmed by the competent authority.

- Confirmation of the period of professional activity of the proposed appointee as a judicial expert according to Appendix I attached to this Circular.

In cases where the proposed appointee has actual professional activity time in the field of training at another unit under the Ministry of Finance or at other agencies and organizations (other units) before being proposed for appointment as a judicial expert, the period of professional activity in the field of training of the proposed appointee includes the actual working time at the proposing unit and the actual working time at other units.

- Two passport-sized photographs (2cm x 3cm) taken within the last six months of the proposed appointee.

b) Documents for the revocation of judicial expert certificates and recovery of judicial expert certificates in the field of finance at the Ministry of Finance:

- A proposal document for the revocation of judicial expert certificates from the unit under the Ministry of Finance managing the judicial expert or a resignation letter from the judicial expert.

- Documents and papers proving that the judicial expert falls within one of the revocation cases as prescribed in Clause 6, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise.

Article 7. Procedures for appointing, issuing cards, relieving, and revoking cards for judicial experts

1. The procedures for appointing, issuing cards, relieving, and revoking cards for judicial experts in the financial sector shall be carried out in accordance with the provisions of Article 9 of the Law on Judicial Expertise, Clause 5 and Clause 6 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise, Clause 10 of Article 1 of Decree No. 157/2020/ND-CP dated December 31, 2020 of the Government amending and supplementing certain provisions of Decree No. 85/2013/ND-CP dated July 29, 2013 of the Government detailing and guiding the implementation of the Law on Judicial Expertise, and Circular No. 11/2020/TT-BTP dated December 31, 2020 of the Ministry of Justice stipulating the model of cards, procedures for issuing new and replacement cards for judicial experts.

2. In addition to the contents prescribed in Clause 1 of this Article, the appointment, issuance, relief, and revocation of cards for judicial experts in the financial sector at the Ministry of Finance and at local levels shall be implemented as follows:

a) Appointment, issuance, relief, and revocation of cards for judicial experts in the financial sector at the Ministry of Finance:

- Appointment and issuance of cards for judicial experts in the financial sector at the Ministry of Finance:

+ Before October 31 each year, units under the Ministry of Finance shall be responsible for preparing the application dossier for appointment and issuance of cards for judicial experts in accordance with Point a, Clause 2 of Article 6 of this Circular and submitting it to the Department of Organization and Cadres.

+ The Department of Organization and Cadres shall be responsible for receiving and checking the validity of the application dossier for appointment and issuance of cards for judicial experts proposed by units under the Ministry of Finance, and presenting it to the Ministry for consideration and decision.

+ Within twenty days from the date of receipt of a valid dossier, the Minister of Finance shall decide on the appointment and issuance of cards for judicial experts. In case of refusal, the Department of Organization and Cadres shall issue a document clearly stating the reasons and send it to the unit proposing the appointment and issuance of cards for judicial experts.

+ The Department of Organization and Cadres shall be responsible for presenting the Minister of Finance to sign a letter regarding the list of judicial experts to be sent to the Ministry of Justice to establish a comprehensive list of judicial experts, and simultaneously sending it to the Bureau of Information Technology and Financial Statistics to publish the list on the Ministry of Finance's online portal.

- Relief and revocation of cards for judicial experts in the financial sector at the Ministry of Finance:

+ Before October 31 each year, units under the Ministry of Finance shall be responsible for preparing the application dossier for relief and revocation of cards for judicial experts in accordance with Point b, Clause 2 of Article 6 of this Circular and submitting it to the Department of Organization and Cadres.

+ The Department of Organization and Cadres shall be responsible for receiving and checking the validity of the application dossier for relief and revocation of cards for judicial experts proposed by units under the Ministry of Finance, and presenting it to the Ministry for consideration and decision.

+ Within ten days from the date of receipt of a valid dossier, the Minister of Finance shall decide on the relief and revocation of cards for judicial experts. In case of refusal, the Department of Organization and Cadres shall issue a document clearly stating the reasons and send it to the unit proposing the relief and revocation of cards for judicial experts.

+ The Department of Organization and Cadres shall be responsible for presenting the Minister of Finance to sign a letter adjusting the list of judicial experts to be sent to the Ministry of Justice to adjust the comprehensive list of judicial experts, and simultaneously sending it to the Bureau of Information Technology and Financial Statistics to adjust the list on the Ministry of Finance's online portal.

b) Appointment, issuance, relief, and revocation of cards for judicial experts in the financial sector at local levels:

- Appointment of judicial experts in the financial sector at local levels:

The Department of Finance shall cooperate with the Department of Justice to select persons meeting the criteria stipulated in Article 5 of this Circular, prepare dossiers in accordance with Article 8 of the Law on Judicial Expertise, Clause 4 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise, and submit them to the Chairman of the People's Committee of the province for consideration and decision on the appointment of judicial experts in the financial sector within their jurisdictional management, and publish the list of judicial experts on the online portal of the People's Committee of the province, and simultaneously send it to the Ministry of Justice to establish a comprehensive list of judicial experts.

- Relief of judicial experts in the financial sector at local levels:

The Department of Finance shall cooperate with the Department of Justice and relevant agencies and units to prepare dossiers in accordance with Clause 6 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise, and submit them to the Chairman of the People's Committee of the province for consideration and decision on the relief of judicial experts in the financial sector within their jurisdictional management, and adjust the list of judicial experts on the online portal of the People's Committee of the province, and simultaneously send it to the Ministry of Justice to adjust the comprehensive list of judicial experts.

- Issuance and revocation of cards for judicial experts in the financial sector at local levels shall be carried out in accordance with Clause 10 of Article 1 of Decree No. 157/2020/ND-CP and Circular No. 11/2020/TT-BTP.

Article 8. Reissuing the Judicial Appraiser Card

1. The Judicial Appraiser Card in the financial sector shall be reissued in cases where the card has been lost, damaged (torn, dirty, faded), and cannot be used, or there has been a change in the information recorded on the card.

2. The dossier, procedures, and formalities for reissuing the Judicial Appraiser Card in the financial sector shall be carried out in accordance with the provisions of Article 8 of Circular No. 11/2020/TT-BTP dated December 31, 2020, issued by the Ministry of Justice regarding the model, procedures, and formalities for issuing new and reissuing Judicial Appraiser Cards.

Article 9. Procedures and Formalities for Recognizing, Revoking Recognition, and Publishing Lists of Judicial Appraisers by Case

1. Recognizing, revoking recognition, and publishing lists of judicial appraisers by case at the Ministry of Finance:

a) Before October 31 each year, units under the Ministry of Finance shall have the responsibility to review, select, and prepare a list of individuals meeting the conditions stipulated in Clause 2 of Article 5 of this Circular, and submit a dossier for recognizing judicial appraisers by case to the Department of Organization and Cadres for submission to the Minister of Finance for consideration and decision. The dossier includes:

- A request from the unit under the Ministry of Finance where the individual proposed for recognition is working, requesting recognition as a judicial appraiser by case.

- A list proposing recognition as a judicial appraiser by case, including the following information: full name; date of birth; place of work; professional qualifications; specialized field of training and further education; professional experience in the trained field.

- The dossier specified in points a, b, c, and d of Clause 2 of Article 6 of this Circular.

b) The Department of Organization and Cadres shall have the responsibility to receive and verify the validity of the dossier for recognizing judicial appraisers by case proposed by units under the Ministry of Finance, and submit it to the Ministry for consideration and decision.

Within twenty days from the date of receiving a valid dossier, the Minister of Finance shall decide on recognizing judicial appraisers by case. In case of refusal, the Department of Organization and Cadres shall issue a document clearly stating the reasons and send it to the unit proposing recognition of judicial appraisers by case.

c) The Department of Organization and Cadres shall have the responsibility to submit a letter signed by the Minister of Finance regarding the list of recognized judicial appraisers by case to the Ministry of Justice for compiling a general list, while sending it to the Financial Information and Statistics Department to publish the list on the Ministry of Finance's online portal.

If there is a change in information related to judicial appraisers by case that has been published, units under the Ministry of Finance shall have the responsibility to review and issue a document to the Department of Organization and Cadres requesting adjustment of the list. Based on the proposal of units under the Ministry of Finance, the Department of Organization and Cadres shall have the responsibility to submit to the Minister of Finance for decision on adjusting the list of judicial appraisers by case and send it to the Ministry of Justice for updating the general list, while sending it to the Financial Information and Statistics Department to update the list on the Ministry of Finance's online portal.

d) Revoking recognition of judicial appraisers by case:

- When a judicial appraiser by case no longer meets the criteria stipulated in Clause 2 of Article 5 of this Circular, before October 31 each year, units under the Ministry of Finance shall issue a document to the Department of Organization and Cadres for submission to the Ministry for deciding to revoke recognition of judicial appraisers by case.

- The Department of Organization and Cadres shall compile and adjust the list of recognized judicial appraisers by case for submission to the Minister of Finance for consideration and decision, and send it to the Ministry of Justice for updating the general list, while sending it to the Financial Information and Statistics Department to update the list on the Ministry of Finance's online portal.

2. The procedures for recognizing, revoking recognition, and publishing lists of judicial appraisers by case at the local level shall be implemented in accordance with the regulations of the provincial People's Committee. This Circular provides guidance on specific matters as follows:

a) The Department of Finance shall cooperate with the Department of Justice to select individuals meeting the criteria stipulated in Clause 2 of Article 5 of this Circular, prepare a dossier for submission to the Chairman of the Provincial People's Committee for consideration and recognition of judicial appraisers by case within the jurisdiction of the locality, and publish the list of judicial appraisers by case on the online portal of the Provincial People's Committee, while sending it to the Ministry of Justice for compiling a general list.

b) When a judicial appraiser by case no longer meets the criteria stipulated in Clause 2 of Article 5 of this Circular, the Department of Finance shall cooperate with the Department of Justice to submit to the Chairman of the Provincial People's Committee for consideration and decision to revoke recognition of judicial appraisers by case and update the list of judicial appraisers by case on the online portal of the Provincial People's Committee, while sending it to the Ministry of Justice for updating the general list.

Section 2

PROCEDURE FOR IMPLEMENTING JUDICIAL APPRAISAL

IN THE FIELD OF FINANCE

Article 10. Acceptance of Judicial Appraisal Requests

1. The acceptance of judicial appraisal requests in the financial sector for the Ministry of Finance, units under the Ministry of Finance, judicial appraisers, and case-specific judicial appraisers under the Ministry of Finance shall be carried out as follows:

a) In cases where the request for judicial appraisal is sent to the Ministry of Finance or to units under the Ministry of Finance (excluding General Departments and equivalent units, and units at the Bureau level under General Departments and equivalent units located in localities): The procedures and formalities for accepting the request for judicial appraisal shall be implemented according to the procedures for receiving documents from agencies, organizations, and individuals sent to the Ministry of Finance as stipulated in the Ministry of Finance's Administrative Regulations and Work Regulations. This Circular guides specific contents as follows:

- The Office of the Ministry of Finance shall accept the request for judicial appraisal and process the document according to the incoming document procedure to present to the Ministry's leadership for determining the specific unit responsible for organizing the appointment of the judicial appraiser, which is the Personnel and Cadres Department, and the unit under the Ministry shall coordinate in handling and the time limit for handling.

- Within a maximum period of three working days from the date of receipt of the copy or electronic version as assigned by the Ministry's leadership, the units under the Ministry entrusted with coordination shall be responsible for selecting and appointing judicial appraisers, case-specific judicial appraisers, and sending them to the Personnel and Cadres Department for approval by the Ministry. In cases of refusal to appoint persons to participate in the appraisal, the units under the Ministry shall directly submit to the Ministry for consideration and approval of the policy and assign the unit to issue a refusal letter for participation in the appraisal to be sent to the requesting organization or individual (the refusal letter must be sent to the Personnel and Cadres Department for one copy for monitoring).

- Within a maximum period of two working days from the date of receipt of the document appointing persons to participate in judicial appraisal from units under the Ministry, the Personnel and Cadres Department shall compile and present to the Ministry's leadership for approval. The issuance of the decision on the appointment of persons to conduct judicial appraisal shall be carried out according to the Ministry of Finance's Work Regulations and regulations on the分级处理此文本会更合适，但我将直接按照您的指示进行纯翻译任务。继续翻译：

b) In cases where the request for judicial appraisal is sent to a General Department or equivalent: Within a maximum period of five working days from the date of receipt of the request for judicial appraisal, the units shall base on the content of the request for judicial appraisal to select and sign the document appointing judicial appraisers, case-specific judicial appraisers. The document appointing persons must be sent to the Ministry of Finance (Personnel and Cadres Department) for monitoring and coordinating implementation.

c) In cases where the request for judicial appraisal is sent to units at the Bureau level under a General Department (or equivalent) located in localities: Within a maximum period of five working days from the date of receipt of the request for judicial appraisal, the units shall base on the content of the request for judicial appraisal to select and sign the document appointing judicial appraisers, case-specific judicial appraisers. The document appointing persons must be sent to the General Department (or equivalent) and the Ministry of Finance (Personnel and Cadres Department) for monitoring and coordinating implementation when there are developments.

d) In cases where the person requesting judicial appraisal directly requests a judicial appraiser or case-specific judicial appraiser who is an officer or civil servant of units under the Ministry of Finance, the judicial appraiser or case-specific judicial appraiser shall report to the directly managing unit to arrange and create conditions for conducting the appraisal; the directly managing unit shall have a document reporting to the Ministry of Finance (Personnel and Cadres Department) for monitoring and coordinating implementation.

đ) In cases of refusing to conduct an appraisal, the reasons must be clearly stated according to Clause 3, Article 18, Article 34 of the Law on Judicial Appraisal, Clause 7, Clause 14, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal, or due to the content of the requested appraisal not falling within the scope of the financial sector as stipulated in Article 3 of this Circular. Within a maximum period of five working days from the date of receipt of the request for judicial appraisal, the agency, organization, or judicial appraiser, case-specific judicial appraiser being requested must send a document to the requesting organization or individual.

2. The acceptance of judicial appraisal requests in the financial sector for the Department of Finance shall be carried out as follows:

a) The Department of Finance shall cooperate with the Department of Justice and relevant agencies and units to implement the acceptance of judicial appraisal requests in accordance with the regulations of the Provincial People's Committee, the Law on Judicial Appraisal, and the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal.

b) In cases of refusing to conduct an appraisal, the judicial appraiser, case-specific judicial appraiser, or agency, organization being requested must send a document to the requesting party according to the Law on Judicial Appraisal and the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal, clearly stating the reasons for refusing to accept the request for judicial appraisal as stipulated.

Article 11. Acceptance of objects for forensic examination and related documents and items

1. The handover, receipt, and opening of seals on objects for forensic examination, related documents, and items (if any) must be recorded in a handover, receipt, and seal-opening record (if sealed) according to the model at Appendix II, Appendix III issued together with this Circular.

2. In cases of direct handover and receipt, it must be conducted at the office of the judicial forensic examiner, the judicial forensic examiner involved in the case, the staff member assigned to conduct the examination, or the office of the party requesting the forensic examination.

3. In cases where objects for forensic examination are sent through postal services and are sealed, a thorough inspection of the seal must be conducted before opening. If the seal is found to be torn or shows signs of alteration, the person or organization requested to conduct the forensic examination has the right to refuse acceptance and record this in the seal-opening record.

4. In cases where the request for forensic examination does not include objects for forensic examination, related documents, and items, but the file indicates that such objects exist, the person conducting the examination shall issue a written request to the party requesting the forensic examination and other relevant parties to supplement or facilitate access to the objects for forensic examination and related documents and items (if any) to serve the examination process.

Article 12. Application of professional standards for judicial forensic activities

1. Professional standards applied to judicial forensic activities in the financial sector are accounting and auditing standards; valuation standards, valuation methods, and other standards prescribed in legal normative documents in the financial sector.

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

3. Judicial forensic activities in the financial sector must be based on legal normative documents and carried out in accordance with the principle of applying legal normative documents prescribed in the Law on Issuing Legal Normative Documents.

Article 13. Preparation for judicial forensic activities

1. Within a maximum period of five working days from the date of receiving the request for judicial forensic examination, the agency or unit requested to conduct the examination must select and appoint judicial forensic examiners or judicial forensic examiners involved in the case to carry out the judicial forensic examination.

In cases where additional judicial forensic examiners need to be appointed or additional judicial forensic examiners involved in the case need to be recognized, the agency or unit requested to conduct the examination selects individuals meeting the criteria specified in Article 5 of this Circular, suitable for the content of the examination requirements as per the decision requesting the examination, prepares a dossier in accordance with Article 6 of this Circular to submit to the competent authority for appointment or recognition as prescribed in Articles 7 and 9 of this Circular.

In cases where two or more judicial forensic examiners or judicial forensic examiners involved in the case are appointed to jointly examine one examination requirement, the agency or unit requested to conduct the examination establishes a Forensic Examination Team, specifying the lead individual in detail.

2. In cases where there are multiple examination requirements within the same examination request document and at least two individuals are required to participate in examining different requirements, the decision appointing participants in the examination must clearly state the tasks of each forensic examiner and specifically assign the lead individual (if necessary).

3. The person conducting the examination coordinates with the party requesting the examination to take over the file, objects for forensic examination, information, and documents (if the party requesting the examination has not attached these with the examination request decision).

4. The person conducting the examination studies the content of the case stated in the examination request decision, the file, objects for forensic examination, information, and documents to request the party requesting the examination to provide supplementary files, objects for forensic examination, information, and documents needed to serve the examination process as per the examination requirements.

Article 14. Procedure for conducting judicial expertise

1. Judicial experts and persons conducting expertise in financial matters shall implement the expertise as follows:

a) Collect information and documents related to the content requested for expertise.

b) Conduct the expertise.

c) Report the results or issue an expertise conclusion in accordance with the guidance provided in Article 16 of this Circular.

d) The preparation of the outline for judicial expertise shall be carried out when two or more judicial experts or persons conducting expertise in specific cases are appointed. The outline for judicial expertise includes the following basic contents:

- Determining the relevant professional standards and legal provisions expected to be applied during the implementation of the expertise in accordance with the guidance provided in Article 12 of this Circular.

- List of persons conducting the expertise, those assigned to lead the implementation of the expertise, and information about the capabilities of individuals conducting the expertise (if applicable).

- Estimated time to complete the expertise.

- Other conditions prescribed by law for conducting the expertise.

In case of necessity, individuals or organizations conducting the expertise may request the person requesting the expertise to survey the subject of the expertise to serve the planning and implementation of the expertise, except where otherwise stipulated by law.

2. In case there is a change in the person conducting the expertise, the agency or unit requested to conduct the expertise shall notify the person requesting the expertise in writing.

3. During the implementation process, the person conducting the expertise must record the process and results of the expertise in writing in accordance with Clause 17, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise and Appendix IV issued together with this Circular.

4. Judicial experts and persons conducting expertise in specific cases have the right to use the results of supplementary experiments, tests, or professional conclusions made by other individuals or organizations that meet the conditions and capabilities as stipulated in this Circular for the purpose of serving the expertise.

5. Cooperation during the implementation of judicial expertise shall be carried out in accordance with the document of the competent authority prescribing the cooperation work and responsibilities in the activity of requesting judicial expertise.

Article 15. Time limit for judicial expertise

1. The maximum time limit for judicial expertise in the field of finance shall not exceed three months, except in the cases stipulated in Clauses 2 and 3 of this Article.

2. In cases where the expertise matter involves two or more different expertise contents in the field of finance as stipulated in Article 3 of this Circular or has a complex nature or large workload, involving many agencies, organizations, or individuals, or depends on the results of the expertise conducted by another agency, organization, or individual, the maximum time limit for the expertise shall not exceed four months.

3. The time limit for judicial expertise may be extended by the decision of the agency requesting the expertise but shall not exceed half of the maximum time limit prescribed in Clause 1 of this Article.

4. The time limit for judicial expertise in the field of finance shall be calculated from the date when the individual or organization requested to conduct the expertise receives the decision requesting the expertise and all necessary files, objects of expertise, information, documents, and items required for the expertise.

During the implementation of the expertise, if additional files or documents are needed as a basis for the expertise, the individual or organization requested to conduct the expertise shall submit a written request to the person who requested the expertise to provide additional files or documents. The time from when the individual or organization requested to conduct the expertise submits the written request until they receive the additional files or documents shall not be counted within the time limit for the expertise.

5. In case of arising issues or grounds indicating that the expertise cannot be completed within the time limit, the individual or organization conducting the expertise must promptly notify in writing to the person requesting the expertise, clearly stating the reasons, and providing the estimated completion time and issuance of the expertise conclusion.

Article 16. Conclusion of Judicial Appraisal

1. Judicial experts and persons conducting expertise in specific cases shall only conclude the expertise for the content requested for expertise within the scope of judicial expertise in the field of finance as stipulated in Article 3 of this Circular and according to the professional standards applicable to judicial expertise in the field of finance as stipulated in Article 12 of this Circular.

2. Based on the results of implementing judicial expertise as stipulated in Clause 3, Article 14 of this Circular, judicial experts and persons conducting expertise in specific cases shall make observations, evaluations, and conclusions for each specific requested expertise content. The expertise conclusion shall be implemented in accordance with Appendix V issued together with this Circular.

3. In case the person requesting the expertise directly requests a judicial expert or a person conducting expertise in specific cases, the expertise conclusion must bear the signature and full name of the judicial expert or the person conducting expertise in specific cases.

4. In case the person requesting the expertise requests an organization to appoint a person to conduct the expertise, the expertise conclusion must contain the full signatures and full names of the judicial expert and must be confirmed with the signature of the organization appointing the person to conduct the expertise in accordance with Clause 18, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Expertise. This Circular guides some specific contents regarding signing and confirming signatures by the Ministry of Finance, units under the Ministry of Finance appointing persons to conduct the expertise as follows:

a) In case the person requesting the expertise requests the Ministry of Finance or units under the Ministry of Finance (excluding General Departments and equivalent units and units at the Bureau level under General Departments and equivalent units located in localities) to appoint persons to conduct the expertise, the expertise conclusion must bear the signature and full name of the judicial expert or the person conducting expertise in specific cases and be handed over to the leadership of the unit where the person conducting the expertise works to confirm the signature on behalf of the Minister.

Where multiple individuals are appointed to participate in forensic examination from different units under the Ministry, the Department of Cadre Organization shall confirm signatures upon authorization from the Minister. In cases where multiple individuals are appointed to participate in forensic examination, including cadres and civil servants from General Departments, Units at the Bureau level within General Departments (or equivalent) located in localities, these units must send official letters to the Department of Cadre Organization so that the Department has grounds to consider and confirm signatures upon authorization from the Minister.

b) Where the request for forensic examination is sent to General Departments and equivalents to appoint examiners, the forensic conclusion must bear the signature and clearly state the full name of the forensic examiner and the case-specific forensic examiner, with confirmation of the signature by the General Department and equivalents.

c) Where the request for forensic examination is sent to Units at the Bureau level within General Departments (or equivalent) located in localities to appoint examiners, the forensic conclusion must bear the signature and clearly state the full name of the forensic examiner and the case-specific forensic examiner, with confirmation of the signature by the Unit Leader.

5. Where the party requesting forensic examination requests an organization to carry out forensic examination, in addition to the signature and full name of the examiner, the head of the organization must sign and stamp the forensic examination conclusion, and the organization requested or required to conduct forensic examination must be responsible for the forensic examination conclusion in accordance with Clause 18, Article 1 of the Law Amending and Supplementing Certain Provisions of the Forensic Examination Law.

Article 17. Forensic Examination Board

The establishment of the Forensic Examination Board is carried out in accordance with Article 30 of the Forensic Examination Law. This Circular guides specific contents regarding the establishment of the Forensic Examination Board at the Ministry of Finance as follows:

1. In cases where the Forensic Examination Board is established in accordance with Article 30 of the Forensic Examination Law, the Department of Cadre Organization shall take the lead, coordinating with relevant units under the Ministry to select suitable individuals and organizations for forensic examination based on the content of the forensic examination request, including at least three members who are highly specialized and reputable in the field requiring examination, to submit to the Minister of Finance for decision on establishing the Forensic Examination Board.

2. The composition, number of members, and operational mechanism of the Forensic Examination Board shall be implemented in accordance with Article 30 of the Forensic Examination Law.

Article 18. Establishment of Forensic Examination Files

1. Individuals and organizations conducting forensic examination in the financial sector must establish forensic examination files in accordance with regulations. Forensic examination files in the financial sector include the following documents:

a) Decision on Request for Forensic Examination, Decision on Supplementary Request for Forensic Examination (if applicable), Decision on Re-request for Forensic Examination (if applicable), and accompanying information, documents, and objects (if applicable).

b) Document appointing individuals or organizations to conduct forensic examination;

c) Record of handover and receipt of files, documents, and objects (if applicable);

d) Outline of forensic examination (if applicable);

đ) Files, documents, and vouchers related to the use of services supporting forensic examination (if applicable);

e) Document recording the process of conducting forensic examination;

g) Decision on establishment of the Forensic Examination Board for the second re-examination (if applicable);

h) Forensic conclusion, supplementary forensic conclusion (if applicable), re-examination forensic conclusion (if applicable);

i) Other related documents (if applicable).

2. Individuals and organizations conducting forensic examination are responsible for the accuracy of the forensic examination file they establish and must present the forensic examination file when requested by judicial authorities or authorized judicial personnel resolving cases in accordance with procedural laws.

Article 19. Preservation of Judicial Appraisal Files

The preservation and storage of judicial appraisal files shall be carried out in accordance with Clause 19, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal. This Circular guides specific contents as follows:

1. Judicial appraisers, case-specific judicial appraisers, heads of judicial appraisal teams, and Chairpersons of the Judicial Appraisal Council, who are officials and civil servants of the Ministry of Finance, are responsible for preserving and storing judicial appraisal files they have conducted; in cases of job transfer, retirement, or resignation, they must hand over the judicial appraisal files in accordance with the Ministry of Finance's Administrative Regulations, the Ministry of Finance's Archiving Work Regulations, the Ministry of Finance's State Secrets Protection Regulations, and other relevant normative legal documents.

2. The preservation of judicial appraisal files in the financial sector at the Department of Finance shall be carried out in accordance with the regulations of the provincial People's Committee.

Section 3

OFFICE OF JUDICIAL APPRAISAL, CASE-SPECIFIC JUDICIAL APPRAISAL ORGANIZATIONS IN THE FINANCIAL SECTOR

LEGAL PROVISIONS ON MATTERS IN THE FINANCIAL SECTOR

Article 20. Conditions Regarding Physical Facilities of the Office of Judicial Appraisal in the Financial Sector

The Office of Judicial Appraisal in the financial sector must meet the following conditions:

1. It must have its own premises owned or used for a minimum of three years from the date the Chairman of the Provincial People's Committee decides to allow the establishment of the Office of Judicial Appraisal.

2. It must have offices for judicial appraisers and staff; it must have cabinets, warehouses, or separate areas for storing judicial appraisal files.

Article 21. Conditions for Case-Specific Judicial Appraisal Organizations in the Financial Sector

Case-specific judicial appraisal organizations in the financial sector must meet the following conditions:

1. They must satisfy the conditions stipulated in Clause 1, Article 19 of the Law on Judicial Appraisal.

2. They must meet the professional financial standards required to conduct judicial appraisals as prescribed by current laws.

Article 22. Establishment and Publication of Lists of Case-Specific Judicial Appraisal Organizations

1. Case-specific judicial appraisal organizations in the financial sector are organizations and enterprises operating in accounting, auditing, valuation services, and other financial sectors that meet the conditions specified in Article 21 of this Circular.

2. The establishment and publication of lists of case-specific judicial appraisal organizations in the financial sector at the Ministry of Finance shall be carried out in accordance with Clause 10, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal. This Circular provides guidance on specific contents as follows:

a) The list of auditing firms is established and published in accordance with Circular No. 203/2012/TT-BTC dated November 19, 2012, of the Ministry of Finance on procedures and formalities for issuing, managing, and using certificates of eligibility to operate auditing services, and Circular No. 183/2013/TT-BTC dated December 4, 2013, of the Ministry of Finance on independent auditing for public interest entities; the list of firms providing accounting services is established and published in accordance with Circular No. 297/2016/TT-BTC dated November 15, 2016, of the Ministry of Finance on issuing, managing, and using certificates of eligibility to operate accounting services.

Annually before November 30, based on the published lists of auditing firms and independent accounting service providers, the Accounting and Auditing Supervision Department, acting on behalf of the Minister, shall issue a letter to the Ministry of Justice to compile into a consolidated list, while also sending it to the Cadre and Civil Servant Affairs Department (for monitoring).

b) The list of valuation firms is established and published in accordance with Circular No. 38/2014/TT-BTC dated March 28, 2014, of the Ministry of Finance guiding certain provisions of Decree No. 89/2013/NĐ-CP dated August 6, 2013, of the Government detailing implementation of certain provisions of the Price Law regarding valuation, and Circular No. 60/2021/TT-BTC dated July 21, 2021, amending and supplementing certain provisions of Circular No. 38/2014/TT-BTC dated March 28, 2014, guiding certain provisions of Decree No. 89/2013/NĐ-CP dated August 6, 2013, of the Government detailing implementation of certain provisions of the Price Law regarding valuation.

Annually before November 30, based on the list of valuation firms, the Price Management Department, acting on behalf of the Minister, shall issue a letter to the Ministry of Justice to compile into a consolidated list, while also sending it to the Cadre and Civil Servant Affairs Department (for monitoring).

c) For other financial sectors, annually before November 30, units under the Ministry of Finance shall take the lead, coordinate with the Cadre and Civil Servant Affairs Department and the Legal Department to review and establish a list of case-specific judicial appraisal organizations in the financial sector (if any) to submit to the Ministry for consideration and decision, then send to the Ministry of Justice to compile into a consolidated list, while also sending to the Information Technology and Financial Statistics Department to publish on the Ministry of Finance’s website and the Cadre and Civil Servant Affairs Department (for monitoring).

d) In cases where there are changes to information related to published case-specific judicial appraisal organizations, relevant units under the Ministry of Finance, acting on behalf of the Minister, shall notify the Ministry of Justice, while also sending to the Cadre and Civil Servant Affairs Department (for monitoring) and the Information Technology and Financial Statistics Department to publish on the Ministry of Finance’s website (if the information has not been published).

3. The establishment and publication of lists of case-specific judicial appraisal organizations in the financial sector at the local level shall be carried out in accordance with Clause 10, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal and the regulations of the provincial People's Committee. This Circular provides guidance on specific contents as follows:

a) The Department of Finance shall cooperate with the Department of Justice to establish a list of case-specific judicial appraisal organizations in the financial sector within their jurisdiction to submit to the Chairman of the Provincial People's Committee for consideration and decision, while also sending to the Ministry of Justice for knowledge and publishing on the provincial People's Committee’s website.

b) In case there is a change in information related to the judicial appraisal organization according to the published case, the Department of Finance shall coordinate with the Department of Justice to submit to the Chairman of the Provincial People's Committee for consideration and decision to adjust the list and notify the Ministry of Justice for their knowledge and publication on the provincial people's committee's electronic portal.

Article 23. Acceptance of Judicial Appraisal Requests in the Field of Finance for the Judicial Appraisal Office and Case-Specific Judicial Appraisal Organizations

1. The request for judicial appraisal made by the prosecution agency, the prosecutor (hereinafter referred to as the requesting party) to the Judicial Appraisal Office and case-specific judicial appraisal organizations shall be carried out in writing in accordance with Clause 15, Article 1 of the Law Amending and Supplementing Certain Provisions of the Judicial Appraisal Law.

2. Upon receipt of the written request for judicial appraisal from the requesting party, the Judicial Appraisal Office and case-specific judicial appraisal organizations shall be responsible for accepting and organizing the implementation of the appraisal in accordance with the content requested, except in cases of refusal in accordance with Clause 2, Article 34 of the Judicial Appraisal Law and Clause 14, Article 1 of the Law Amending and Supplementing Certain Provisions of the Judicial Appraisal Law.

3. In cases of refusal to conduct the appraisal, the Judicial Appraisal Office and case-specific judicial appraisal organizations must send a written notice to the requesting party within the time limit stipulated in Clause 14, Article 1 of the Law Amending and Supplementing Certain Provisions of the Judicial Appraisal Law, and clearly state the reasons for refusing to accept the request for appraisal.

Article 24. Implementation of Judicial Appraisal in the Field of Finance for the Judicial Appraisal Office and Case-Specific Judicial Appraisal Organizations

1. The procedures for receiving the subject of appraisal and related documents and objects, applying professional standards, and organizing the implementation of the appraisal shall be carried out in accordance with Articles 11, 12, 13, and 14 of this Circular.

When directly transferring the subject of appraisal and related documents and objects, such actions must take place at the office of the Judicial Appraisal Office or case-specific judicial appraisal organization or the office of the requesting party. If there is a change in the person conducting the appraisal, the Judicial Appraisal Office and case-specific judicial appraisal organizations must notify the requesting party in writing. During the process, a record of the process and results of the appraisal must be established in accordance with Clause 17, Article 1 of the Law Amending and Supplementing Certain Provisions of the Judicial Appraisal Law and Appendix IV issued together with this Circular.

2. The deadline for judicial appraisal, the conclusion of judicial appraisal in the field of finance, the establishment, preservation, and storage of judicial appraisal files shall be carried out in accordance with Articles 15, 16, 18, and 19 of this Circular.

The conclusion of the judicial appraisal conducted by the Judicial Appraisal Office and case-specific judicial appraisal organizations in the field of finance must bear the signature of the appraiser, and the head of the organization must sign and stamp the appraisal conclusion and be responsible for the appraisal conclusion. Individuals and organizations conducting judicial appraisal are responsible for the accuracy of the judicial appraisal file they establish and must present the judicial appraisal file when requested by the prosecution agency or the prosecutor in accordance with the law on procedure. The Judicial Appraisal Office and case-specific judicial appraisal organizations in the field of finance are responsible for preserving and storing the judicial appraisal files they have conducted in accordance with the law on archives.

Chapter III

OF RELATED ORGANIZATIONS AND INDIVIDUALS

Article 25. Responsibilities of units under the Ministry of Finance

1. Responsibilities of units having judicial appraisers, persons conducting judicial appraisals assigned to perform judicial appraisals:

a) Create conditions for staff members of the unit to carry out judicial appraisals;

b) Implement information and reporting systems and other contents as prescribed by laws on judicial appraisals.

c) Based on regulations regarding standards and conditions for appointing, dismissing judicial appraisers, recognizing, and revoking recognition of persons conducting judicial appraisals by cases, review and propose to the Personnel Department to compile and submit to the Minister of Finance for consideration and decision on the appointment, dismissal of judicial appraisers, recognition, and revocation of recognition of persons conducting judicial appraisals by cases in the field of finance as stipulated in Article 7 and Article 9 of this Circular.

d) Review and select organizations meeting the criteria and conditions to be recognized as organizations conducting judicial appraisals by cases as prescribed in Article 22 of this Circular.

đ) Based on specific conditions of the organization, unit, the head of the organization, unit promulgate procedures for receiving, assigning judicial appraisers to ensure compliance with the procedures prescribed by laws on judicial appraisals and this Circular.

e) Require staff members of the unit performing judicial appraisals to hand over appraisal files and store appraisal files when transferring jobs outside the unit, retiring, or leaving work as prescribed.

g) Perform tasks assigned as prescribed in this Circular.

2. Responsibilities of the Personnel Department:

a) Fulfill responsibilities related to advising the Minister of Finance on implementing the appointment, issuance of cards, dismissal, and recovery of cards of judicial appraisers; recognition, revocation of recognition of persons conducting judicial appraisals by cases, establishment of Appraisal Councils as prescribed in this Circular.

b) Take the lead and coordinate with relevant units under the Ministry based on the content of requests for judicial appraisals to present the Ministry to assign judicial appraisers, persons conducting judicial appraisals by cases as prescribed in this Circular.

c) Annually, based on commendation proposals from relevant units, coordinate with the Department of Mobilization and Commendation to promptly commend judicial appraisers who have outstanding achievements in judicial appraisal activities.

d) Perform tasks assigned as prescribed in this Circular.

3. Responsibilities of the Legal Affairs Department:

a) Take the lead and coordinate with relevant units under the Ministry to draft normative legal documents on judicial appraisals in the field of finance according to the division of labor and directives of the Ministry.

b) Take the lead and coordinate with relevant units to guide implementation, disseminate, and popularize laws on judicial appraisals in the field of finance.

c) Take the lead and coordinate with relevant units to organize training and refresher courses on appraisal skills and necessary legal knowledge for the team of judicial appraisers, persons conducting judicial appraisals by cases, and specialized staff engaged in appraisal work in the field of finance.

d) Take the lead in conducting mid-term reviews, summaries, and evaluations of the situation of judicial appraisal work.

Article 26. Responsibilities of the Department of Finance

The Department of Finance is responsible before the People's Committee of the province for organizing and operating judicial appraisals in the field of finance at the local level; coordinate with the Department of Justice to assist the People's Committee of the province in state management of judicial appraisals at the local level as prescribed in point b clause 25 Article 1 of the Law amending and supplementing certain articles of the Law on Judicial Appraisal and as prescribed in this Circular.

Article 27. Responsibilities of judicial appraisers, case-specific judicial appraisers, Judicial Appraisal Office, case-specific judicial appraisal organizations in the financial field

1. The judicial appraiser, case-specific judicial appraiser, Judicial Appraisal Office, case-specific judicial appraisal organization shall be responsible for conducting judicial appraisals in the financial field according to the provisions of Article 11, Clause 3 of Article 18, Article 23, Article 28 of the Law on Judicial Appraisal, Clause 7, Clause 13, Clause 14 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Judicial Appraisal, Article 18 of Decree No. 85/2013/ND-CP dated July 29, 2013 of the Government detailing and guiding the implementation of the Law on Judicial Appraisal and other detailed implementing regulations.

2. Comply with the provisions on judicial appraisals in the financial field as stipulated in this Circular.

3. Participate in professional training courses on appraisal and legal knowledge.

Chapter IV

IMPLEMENTING PROVISIONS

Article 28. Effective Date

1. This Circular takes effect from August 15, 2022 and replaces Circular No. 138/2013/TT-BTC dated October 9, 2013 of the Ministry of Finance guiding certain contents of the Law on Judicial Appraisal and Decree No. 85/2013/NĐ-CP dated July 29, 2013 of the Government detailing and guiding the implementation of the Law on Judicial Appraisal.

2. Judicial appraisers, case-specific judicial appraisers, Appraisal Organizations, Appraisal Councils currently conducting judicial appraisals pursuant to the decision requesting judicial appraisals made before this Circular takes effect shall implement according to Circular No. 138/2013/TT-BTC and related documents.

Article 29. Implementation Organization

1. The Heads of the Legal Department, the Cadre Organization Department, and the Heads of units under the Ministry of Finance are responsible for organizing the implementation of this Circular.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amending, supplementing, or replacing documents shall apply.

3. Ministries, agencies at the level of ministries, provincial People's Committees, and relevant individuals and organizations are responsible for enforcing this Circular. During the implementation process, if there are difficulties or obstacles, individuals and organizations should promptly report to the Ministry of Finance for appropriate amendments and supplements. 

Appendix I

(Adopted along with Circular No. 40/2022/TT-BTC dated June 29, 2022
of the Minister of Finance)

 CERTIFICATE OF SPECIALIZED WORKING TIME FOR THE PERSON

PROPOSED TO BE APPOINTED AS A JUDICIAL APPRAISER

Respectfully submitted to: …(3)…

…(1)…certifies the specialized working time of the person proposed to be appointed as a judicial appraiser below, as follows:

- Mr./Ms: …

- Date of birth: …

- Identity card/Citizen identification card/Passport number: …

- Issued date: …Issuing place: …

- Place of work: …(4)…

- Professional qualifications: …(5)…

- Specialized working time: ... years ... months (including time working at ... (4) ... and time … years … months working at another unit (6) ... if any).

____________________

(1) Name of the certifying unit.

(2) Name of province/city where the certifying unit is located.

(3) Record the unit compiling to submit to the competent authority for appointment of judicial appraiser.

(4) Name of the unit (department, division - if applicable) where the person proposed to be appointed as a judicial appraiser works.

(5) Record the highest professional qualification obtained.

(6) Record the time worked at another unit under the Ministry of Finance or outside the Ministry of Finance.

(7) Head of the unit signs and stamps.

Seal Registration Certificate

(Adopted along with Circular No. 40/2022/TT-BTC dated June 29, 2022 of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

RECORD

Handover and receipt of appraisal files, objects, information, documents, items, samples
(1)

--------------------------------------

Today, at...hours...day ... month ... year ...at ...(2)...

We include:

1. The party requesting the appraisal or representative of the requesting agency (the giver):

- Mr./Ms. ...position ...

- Mr./Ms. ...position ...

2. Representative of ...(3)...(the receiver):

- Mr./Ms. ...position ...

- Mr./Ms. ...position ...

3. Witness (if any):

- Mr./Ms. ...; place of work, position or citizen identification number, identity card number, passport number ...

- Mr./Ms. ...; place of work, position or citizen identification number, identity card number, passport number

Conduct handover and receipt of appraisal files, objects, information, documents, items, samples pursuant to Decision No. ...(4)...The giver has handed over and the receiver has received the appraisal files, objects, information, documents, items, samples, including:

a) Files, documents ...(5)...

b) Samples: ...(5)...

c) ...(5)...

This record has been read aloud to the persons named above, they agree with the content and sign to confirm below. This record is made in two copies, each party retains one copy, both having equal validity.

The handover and receipt were completed at ... hours ... day .../.../...

 

___________________

(1) Used in the case of direct handover acceptance.

(2) Location of handover and receipt.

(3) Name of the agency, unit or appraiser receiving the handover.

(4) Clearly state: number, date, month, year of the Decision requesting the appraisal; type of decision (supplementary appraisal request, first-time re-appraisal, second-time re-appraisal); name of the requesting judicial appraisal agency/Name, surname of the authorized person conducting litigation requesting judicial appraisal.

(5) Specifically record each type of file, object of appraisal, information, document, item, sample handed over and received (name, type, number, code, date, month, year, summary of information content and condition of the file, object of appraisal, information, document, item, sample, compliance of information and document content with legal regulations on archives, etc.). For samples, clearly record the condition of the sample and preservation form.

ANNEX III

(Adopted along with Circular No. 40/2022/TT-BTC dated June 29, 2022 of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------------------------------

RECORD

Opening sealed appraisal files, objects, information,

documents, items, samples (1)

------------------------------------

Today, at ... hours... day ... month ... year ... at …(2)…

We include:

1. Representative of the unit receiving and opening seals (3):

- Mr./Ms. ...position, place of work ...

- Mr./Ms. ...position, place of work ...

2. Witness (if any):

- Mr./Ms. ...; place of work, position or citizen identification number, identity card number, passport number ...

- Mr./Ms. ...; place of work, position or citizen identification number, identity card number, passport number

Proceed to open sealed appraisal files, objects, information, documents, items, samples, as follows:

1. Condition of the mail package containing the appraisal files, objects, information, documents, items, samples: …(4)…

2. Documents, objects to be appraised, information, materials, items, samples received after unsealing include:

a) Documents, materials …(5) …

b) Samples: …(5) …

c) ...(5)...

This record has been read aloud to the persons named above, they agree with the content and sign to confirm below. This record is made in two copies, each party retains one copy, both having equal validity.

The unsealing process was completed at … hours … on …/…/…

 

___________________

(1) Used when receiving documents, objects to be appraised, information, materials, items, samples sent via postal service.

(2) Location where the unsealing process takes place.

(3) Name of the agency, unit, or person conducting the unsealing.

(4) Record clearly the postal item number, parcel number, date, month, year sent; name, address of sender; name, address of recipient on the postal item, parcel; external condition of the postal item, parcel upon receipt (intact, torn, dented, broken, damp, wet, etc., if applicable).

(5) Record specifically each type of document, object to be appraised, information, material, item, sample received during unsealing (name, type, number, code, date, month, year, summary of information content and condition of the material, object to be appraised, suitability of the information, material according to legal regulations on archives, etc.). For samples, it is necessary to record clearly the condition of the sample, preservation form.

REGULATIONS ON THE CERTIFICATE DESIGN FOR OUTSTANDING RURAL INDUSTRIAL PRODUCTS

(Adopted along with Circular No. 40/2022/TT-BTC dated June 29, 2022

of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------------------------------

DOCUMENT

Recording the process of judicial appraisal

I/we consist of:

- …(1) appointed as a judicial appraiser/recongnized as a judicial appraiser for the case pursuant to Decision No. … dated ... month ... year ... of …; judicial appraiser card number: …

- …(1) appointed as a judicial appraiser/recongnized as a judicial appraiser for the case pursuant to Decision No. … dated ... month ... year ... of …; judicial appraiser card number: …

- ………………………………………

Having carried out …(2) …, we have conducted the appraisal and the process of conducting the appraisal is as follows:

1. The process of conducting the judicial appraisal for the first content of the appraisal request(3):

- Person conducting: …(4)…

- Time, location: …(5)…

- Content of work already performed: …(6)…

- Method of implementation; equipment, machinery, devices, services used: …(7)…

- Result of the appraisal: …(8)…

2. The process of conducting the judicial appraisal for the second content of the appraisal request(3):

- Person conducting: …(4)…

- Time, location: …(5)…

- Content of work already performed: …(6) …

- Method of implementation; equipment, machinery, devices, services used: …(7)…

- Result of the appraisal: …(8)…

3. The process of conducting the judicial appraisal for the ... content of the appraisal request(3):

- Person conducting: …(4)…

- Time, location: …(5)…

- Content of work already performed: …(6)…

- Method of implementation; equipment, machinery, devices, services used: …(7)…

- Result of the appraisal: …(8)…

 

___________________

(1) Name of the judicial appraiser/case-specific judicial appraiser.

(2) Clearly state: number, date, month, year of the Appraisal Request Decision; type of decision (supplementary appraisal request, first-time re-appraisal, second-time re-appraisal); Name of the judicial appraisal requesting agency/Name, surname of the authorized person conducting litigation requesting judicial appraisal.

(3) Based on the content of the appraisal request recorded in the Appraisal Request Decision.

(4) Record the judicial appraiser directly conducting the judicial appraisal for the content of the appraisal request. In cases involving two or more judicial appraisers, fully record the information of each judicial appraiser.

(5) Record specifically in chronological order (date, month, year) and location of the appraisal conducted for the content of the appraisal request requested.

(6) Clearly record the tasks already performed according to the timeline and location stated in point (5).

(7) Clearly record the methods used; equipment, machinery, devices, services utilized during the appraisal process.

(8) Clearly record the results achieved according to the timeline and location stated in point (5).

(9) Location where the judicial appraiser prepares the document recording the appraisal process.

(10) In cases involving two or more judicial appraisers, all appraisers must sign and clearly state their names.

Appendix V

(Adopted along with Circular No. 40/2022/TT-BTC dated June 29, 2022

of the Minister of Finance)

 

CONCLUSION OF APPRAISAL

---------------------------

Pursuant to the Law on Forensic Expertise dated June 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Forensic Expertise dated June 10, 2020;

Pursuant to Decree No.85/2013/ND-CP July 29, 2013 of the Government detailing and implementing measures to enforce the Law on Judicial Appraisal; Decree No. 157/2020/ND-CP December 31, 2020 of the Government amending and supplementing certain articles of Decree No. 85/2013/ND-CP July 29, 2013 of the Government detailing and implementing measures to enforce the Law on Judicial Appraisal;

Pursuant to Circular No. 40/2022/TT-BTC dated June 29, 2022 of the Minister of Finance on judicial appraisal in the financial sector;

Pursuant to ...; (2)

Pursuant to Appraisal Request Decision No. ... dated ... month ... year ... of …; (3)

Pursuant to Decision No. ... dated ... month ... year ... of ... regarding the appointment of judicial appraisers/recognition of case-specific judicial appraisers; (4)

Pursuant to Document No. ... dated ... month ... year ... of ... concerning the assignment to conduct judicial appraisal; (5)

Pursuant to Decision No. ... dated ... month ... year ... of ... regarding the establishment of the Appraisal Board/appointment of judicial appraisers/recognition of case-specific judicial appraisers; (6)

Pursuant to documents, objects to be appraised, information, materials, items, samples provided by ...(7)... (Handover/Unsealing Record No. ... dated ... month ... year ...);

The Appraisal Board/Appraisal Team/Judicial Appraiser/Case-Specific Judicial Appraiser has conducted the appraisal and concluded as follows:

1. Name of Rural Industrial Enterprise (

1. Organization, individual conducting the appraisal:

2. Names of members of the Appraisal Board/Case-Specific Judicial Appraiser:

- Mr./Ms.: ……(8)…

3. Name of the organization/person requesting the appraisal, number of appraisal request document (9)

4. Information identifying the object to be appraised: (10)

5. Time of receiving the appraisal request document:

a) Time of receiving the appraisal request (11)

b) Time of receiving handover/unsealing of documents, objects to be appraised, information, materials, items, samples (12)

6. Content of the appraisal request (13)

7. Method of conducting the appraisal (14)

8. Time, location of the appraisal (15)

9. Comparison samples (if any)

II. CONCLUSION OF APPRAISAL

1. First content of the appraisal request

a) Legal basis (16)

b) Current status of information from documents, objects to be appraised, information, materials, items, samples (17)

c) Observation, evaluation (18)

d) Conclusion (19)

đ) Other opinions (if any)

e) Supporting documents attached to the appraisal conclusion (if any)

2. Second content of the appraisal request

a) Legal basis

b) Current status of information from documents, objects to be appraised, information, materials, items, samples

c) Observation, evaluation

d) Conclusion

đ) Other opinions (if any)

e) Supporting documents attached to the appraisal conclusion (if any)

3. ... content of the appraisal request

……

III. TIME AND LOCATION OF COMPLETING THE APPRAISAL

- Appraisal time: from ... to ...

- Location of completing the appraisal:

- This appraisal conclusion consists of ... pages, made into ... copies with equal validity and sent to:

+ Judicial appraisal requester: ... copies;

+ File appraisal records: ... copies.

CONFIRMATION BY ... (21)

…(21)... confirms that the above signatures are those of the person(s) appointed to conduct the judicial appraisal/member(s) of the Appraisal Board.

(21) appointed to carry out the judicial appraisal/Appraisal Board member.

(Signature, stamp)

___________________

(1) Name of agency receiving the request (if the request is made directly to an individual, this item does not need to be recorded).

(2) Clearly state the professional standards applied to conduct the appraisal.

(3) Clearly state: number, date, month, year of the Decision requesting the judicial appraisal; type of decision (supplementary appraisal, first re-appraisal, second re-appraisal); Name of the judicial appraisal requesting agency/Name, position of the authorized litigation proceeding official requesting the judicial appraisal.

(4) Clearly state: number, date, month, year of the Decision appointing the judicial appraiser/recognition of the judicial appraiser for the case.

(5) Clearly state: number, date, month, year of the Decision assigning the person to conduct the judicial appraisal.

(6) Clearly state: number, date, month, year of the Decision of the competent authority regarding the establishment of the Appraisal Board/appointment of the judicial appraiser/person conducting the judicial appraisal for the case.

(7) Clearly state the judicial appraisal requesting agency; if the authorized litigation proceeding official requests the judicial appraisal, clearly state their name and position.

(8) State the name of the Appraisal Board member/judicial appraiser, judicial appraiser's identification card number (if applicable).

(9) Clearly state the judicial appraisal requesting agency; if the authorized litigation proceeding official requests the judicial appraisal, clearly state their name and position; number of the judicial appraisal request, supplementary judicial appraisal request, first re-appraisal request, second re-appraisal request.

(10) Clearly state the information about the subject of the appraisal as stated in the judicial appraisal request decision.

(11) Clearly state the specific time when the decision requesting the judicial appraisal was received.

(12) Clearly state the specific time according to the Handover Receipts/Open Sealing Records of the file, subject of the appraisal, information, documents, objects, samples.

(13) Record according to the requirements set forth in the decision requesting the judicial appraisal.

(14) Clearly state the specific methods used/applied during the appraisal process.

(15) Briefly record according to the documentation of the judicial appraisal process.

(16) Fully state the name, number, date of all relevant legal normative documents related to the content of the appraisal request.

(17) Fully provide the information, data of the case content requested for appraisal from the results of studying the file, subject of the appraisal, information, documents, objects, samples.

(18) Based on the content of the appraisal request, research results, compare the contents of the file, subject of the appraisal, information, documents, objects, samples provided with the specific provisions in the relevant legal normative documents to make observations and evaluations on the content of the appraisal request.

(19) Conclude specifically on the content of the appraisal request based on legal grounds.

(20) Sign and clearly write the full name of each judicial appraiser, case-specific judicial appraiser/each Appraisal Board member.

(21) The competent authority as stipulated in Article 16 of this Circular confirms the signature of the judicial appraiser, case-specific judicial appraiser.