Decree No. 46/2026/TT-BTC Guiding Certain Issues Concerning Judicial Appraisal in the Financial Sector

 

 

CIRCULAR

Guidance on Certain Contents of Judicial Appraisal in the Field of Finance
Based on the Law on Judicial Appraisal No. 105/2025/QH15;

 

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the Functions, Powers, Tasks, and Organizational Structure of the Ministry of Finance as amended and supplemented by Decree No. 166/2025/NĐ-CP;

In accordance with the proposal of the Director of the Legal Affairs Department;

The Minister of Finance promulgates this Circular to guide certain contents of judicial appraisal in the field of finance.

CHAPTER I

 

GENERAL PROVISIONS

Article 1. Scope of Application

 

This Circular guides certain provisions stipulated in the Law on Judicial Appraisal No. 105/2025/QH15, including:

1. Standards for judicial appraisers (Clause 2, Article 10);

2. Organization of judicial appraisal by case (Clause 3, Article 18);

3. List of professional and specialized fields of judicial appraisal, procedures, and formalities for requesting and conducting judicial appraisals (Clause 5, Article 28);

4. Time limits for judicial appraisals (Clause 2, Article 30);

5. Composition of the appraisal file and storage regime for judicial appraisal files (Clause 2, Article 37).

Article 2. Applicability This Circular applies to agencies, organizations, and individuals related to judicial appraisals in the field of finance.

Article 3. List of Professional and Specialized Fields of Judicial Appraisal

The list of professional and specialized fields of judicial appraisal in the field of finance includes:

1. Judicial appraisal on accounting, auditing; prices, valuation; securities; taxation; customs; public assets; corporate finance; business management, individual businesses, cooperatives; investment, bidding, public investment, planning; insurance business; national reserves, statistics; implementation of social security, health insurance policies, organization of collection and disbursement of unemployment insurance benefits.

2. Judicial appraisal on other financial fields as provided by law within the functions and tasks of the Ministry of Finance.

Article 4. Standards for Judicial Appraisers in the Field of Finance

1. Citizens of Vietnam residing in Vietnam who meet the standards stipulated in Clause 1, Article 10 of the Law on Judicial Appraisal No. 105/2025/QH15 and do not fall under the circumstances specified in Clause 3, Article 11 of the Law on Judicial Appraisal No. 105/2025/QH15 may be considered for appointment as a judicial appraiser in the field of finance.

2. Paragraph 1, Clause 10, Law on Judicial Appraisal No. 105/2025/QH15 is interpreted as follows:

a) Possessing a university degree or higher in fields of study related to economics and finance or other fields suitable for the position;

b) Having practical experience in professional activities in the field of training for at least five years.

3. Paragraph c, Clause 1, Law on Judicial Appraisal No. 105/2025/QH15 is interpreted as follows: Completion of a course in legal knowledge and judicial appraisal business organized by an authorized agency.

Article 5. Organization of Judicial Appraisal by Case in the Field of Finance

The organization of judicial appraisals by case in the field of finance, as provided for in Paragraph 1, Article 3 of this Circular, must comply with Clause 1, Article 18 of the Law on Judicial Appraisal No. 105/2025/QH15 and any relevant specialized fields (if applicable) related to the content of Clause 1, Article 18 of the Law on Judicial Appraisal No. 105/2025/QH15.

Article 5. Organization of Judicial Appraisal on a Case-by-Case Basis in the Field of Finance

The organization of judicial appraisal on a case-by-case basis in the field of finance as provided for in Clause 1 of Article 3 of this Circular must comply with Paragraph 1 of Article 18 of the Law on Judicial Appraisal No. 105/2025/QH15 and any specialized provisions (if applicable) related to the content of Paragraph 1 of Article 18 of the Law on Judicial Appraisal No. 105/2025/QH15.

 

Chapter II

PROCEDURE AND ADMINISTRATIVE PROCESS FOR RECEIVING REQUESTS FOR EXPERT APPRAISAL, IMPLEMENTATION OF EXPERT APPRAISAL
EXPERT APPRAISAL

 

Article 6. Receipt of Requests for Expert Appraisal in the Field of Finance

1. The receipt of requests for expert appraisal in the field of finance is carried out in accordance with the provisions of Article 28 of the Law on Expert Appraisal No. 105/2025/QH15. The procedure and administrative process for receiving appraisal request documents sent to the Ministry of Finance or to units under the Ministry of Finance shall be conducted as per the procedures for receiving documents from agencies, organizations, and individuals sent to the Ministry of Finance in accordance with the Document Management Regulations and the Working Regulations of the Ministry of Finance.

2. In case appraisal request documents are sent to the Ministry of Finance

a) The Office of the Ministry shall handle the receipt and processing of the appraisal request document according to the procedures for incoming documents to be submitted to the leadership of the Ministry of Finance for determination of the lead unit, cooperating units, nomination of persons conducting expert appraisals, and the deadline for handling:

In cases where the appraisal request document is related to a field under the management of one agency, the Office of the Ministry shall process the document according to the procedures for incoming documents to be submitted to the leadership of the Ministry of Finance for assignment to the lead agency. At the same time, the Personnel Department will coordinate and monitor.

In cases where the appraisal request document is related to fields under the management of two or more agencies, the Office of the Ministry shall process the document according to the procedures for incoming documents to be submitted to the leadership of the Ministry of Finance for assignment to the Personnel Department as the lead unit. Coordination with relevant units within the Ministry of Finance will also be carried out.

b) In cases where the appraisal request document is related to a field under the management of one agency:

Within two working days from the date of receipt of the original, copy, or electronic version as assigned by the Ministry of Finance, the lead unit shall select an appropriate person for the field and content of the appraisal request to participate in the expert appraisal. The decision to appoint a person for expert appraisals is made according to the Working Regulations of the Ministry of Finance and the provisions on the delegation of management authority over civil servants and staff at units under and directly subordinate to the Ministry of Finance.

In case of refusal to appoint a person for participation in the appraisal, the unit within the Ministry of Finance shall directly submit the matter to the Ministry for examination, approval, and issuance of a document refusing to participate in the expert appraisal to the organization or individual requesting the appraisal; such a refusal document is simultaneously sent to the Personnel Department for monitoring.

c) In cases where the appraisal request document is related to fields under the management of two or more agencies:

Within two working days from the date of receipt of the original, copy, or electronic version as assigned by the Ministry of Finance, each unit shall select an appropriate person for the field and content of the appraisal request, appoint a person for expert appraisals, and send the document to the Personnel Department for approval. In case of refusal to appoint a person for participation in the appraisal, the unit within the Ministry of Finance shall directly submit the matter to the Ministry for examination, approval, and forwarding to the Personnel Department for consolidation.

Within two working days from the date of receipt of the document appointing or refusing to appoint a person for expert appraisals from a unit under the Ministry of Finance, the Personnel Department shall consolidate and present it to the leadership of the Ministry of Finance for approval. The decision to appoint or refuse participation in the appraisal is made according to the Working Regulations of the Ministry of Finance and the provisions on the delegation of management authority over civil servants and staff at units under and directly subordinate to the Ministry of Finance.

3. In cases where appraisal request documents are sent to the Tax Administration, Customs Administration, State Reserve Administration, National Treasury, Statistics Administration, Securities Commission, or the Vietnam Social Insurance Fund (hereinafter referred to as Category 1 Agency): Within five working days from the date of receipt of the expert appraisal request document, the Category 1 Agency shall select and sign a document appointing an expert appraiser based on the content of the appraisal request. The appointment document is simultaneously sent to the Ministry of Finance (Personnel Department) for monitoring and coordination.

In case of refusal to appoint an appraiser, the leadership of the Category 1 Agency shall sign a document refusing to appoint an expert appraiser and send it to the organization or individual requesting the appraisal; such a refusal document is simultaneously sent to the Personnel Department for monitoring.

4. In cases where appraisal request documents are sent to units under Category 1 Agencies (hereinafter referred to as Branches): Within five working days from the date of receipt of the expert appraisal request document, the relevant unit shall select and sign a document appointing an expert appraiser based on the content of the appraisal request. The appointment document is simultaneously sent to the Category 1 Agency and the Ministry of Finance (Personnel Department) for monitoring.

In case of refusal to appoint an appraiser, the leadership of the Branch shall sign a document refusing participation in the expert appraisal and send it to the organization or individual requesting the appraisal; such a refusal document is simultaneously sent to the Category 1 Agency and the Ministry of Finance (Personnel Department) for monitoring.

5. In cases where the person requesting an expert appraiser directly requests an expert appraiser, if the expert appraiser involved in the matter is a civil servant or staff member of units under the Ministry of Finance, then the expert appraiser shall report to the unit directly managing them for scheduling and facilitating the appraisal. The unit directly managing them shall issue a document reporting to the Ministry of Finance (Personnel Department) for monitoring.

6. The receipt of requests for expert appraisals in the field of finance at provincial departments of finance is carried out as follows: Provincial departments of finance shall take the lead and coordinate with relevant agencies and units to handle the receipt of appraisal request documents in accordance with the provisions of the Law on Expert Appraisal No. 105/2025/QH15 and related documents. In cases where the person requesting an expert appraiser directly requests an expert appraiser, if the expert appraiser involved in the matter is a civil servant or staff member of the provincial department of finance, then the expert appraiser shall report to the unit directly managing them for scheduling and facilitating the appraisal.

7. In case of refusal to conduct an appraisal in accordance with Article 38 of the Law on Judicial Appraisal No. 105/2025/QH15 or where the subject matter of the appraisal request does not fall within the financial domain as specified in Paragraph 3 of this Circular, the reasons must be clearly stated; within five working days from the receipt of the appraisal request document, the appraiser, appraisal entity, or judicial appraiser conducting the appraisal shall send a written response to the requesting organization or individual.

8. Where two or more judicial appraisers are appointed to conduct an appraisal on the same subject matter, the entity requested to conduct the appraisal shall establish a Judicial Appraisal Team, in which roles and responsibilities are assigned based on the expertise of the appraiser.

In cases where multiple appraisal subjects are included within the same request for appraisal but require separate individuals to be appointed for each, the decision appointing the appraisers must specify the person responsible for coordinating the appraisal process.

Article 7. Receipt of Appraisal Request

1. The transfer and receipt of appraisal documents, subjects, information, materials, objects, or samples shall be recorded in a register as per the format provided in Appendix I attached to this Circular. The sealing (if applicable) of such documents, subjects, information, materials, objects, or samples shall also be recorded in a register as per the format provided in Appendix II attached to this Circular.

2. Where transfer and receipt are conducted directly, it must take place at the office of the judicial appraiser, the person conducting the appraisal for the case, the public servant or civil servant appointed to perform the appraisal, or the office of the entity requesting the appraisal.

3. In cases where sealed appraisal documents are sent via postal service, before opening them, a thorough inspection of the seal must be conducted; if any damage to the seal or signs of alteration are detected, the person requested or the entity conducting the appraisal shall prepare a written record, take photographs of the current state, and notify the requesting party or the sending entity for further consideration and handling.

4. Where receipt is made through an electronic medium, it must be done in accordance with the provisions of the law regarding the reception of electronic documents and data.

5. In cases where the request for appraisal does not include the subject matter to be appraised or related materials but the file indicates such items are present, the person conducting the appraisal shall issue a written request to the requesting party and relevant parties to provide additional documentation or facilitate access to the subject matter and related materials (if any) necessary for the conduct of the appraisal.

Article 8. Preparation for Judicial Appraisal

1. The head of the entity with a judicial appraiser shall assign tasks to the appointed judicial appraiser (tasks within their own entity) to ensure that the judicial appraisal is conducted in accordance with the prescribed time limits.

2. The person appointed for the judicial appraisal shall review the content of the case as detailed in the request for appraisal and the documents, subjects, information, materials; if any necessary documentation or materials are missing, they may request the requesting party to provide additional documentation or materials to facilitate the conduct of the appraisal according to the subject matter of the request.

3. The entity or individual requested to conduct the appraisal shall cooperate with the requesting party to receive and hand over the documents, subjects, information, and materials (if the requesting party has not already attached the request for appraisal decision). (Where applicable.) If additional clarification is needed regarding the subject matter of the request or the subject matter itself, the entity or individual requested to conduct the appraisal may issue a written request to the requesting party for relevant information or materials and engage in discussions to obtain such information.

4. Where it is necessary to appoint additional judicial appraisers or persons conducting the appraisal for the case, the entity requested to conduct the appraisal shall select individuals who meet the required standards and are suitable for the subject matter of the request as per the provisions of Paragraph 6 of this Circular.

Article 9. Procedure for Judicial Appraisal

1. A judicial appraiser, a person conducting a judicial appraisal in the field of finance shall examine and study the content of the request for appraisal:

a) Clearly identify the subject matter to be appraised and the content of the request for appraisal;

b) Study and analyze the provided documentation submitted with the request for appraisal;

c) Conduct comparisons and verifications between the subject matter to be appraised and the professional standards as prescribed;

d) Formulate a clear and specific conclusion regarding the professional content of the subject matter to be appraised based on the content of the request for appraisal.

Where necessary, the individual or organization conducting the appraisal may request the party requesting the appraisal to conduct an investigation into the subject matter to facilitate the implementation of the appraisal, except where otherwise provided by law.

2. During the course of conducting the appraisal, if new content or other issues arise, the individual or organization conducting the appraisal in the field of finance shall immediately notify the party requesting the appraisal in writing and agree on a solution.

3. In the event of a change in the person conducting the appraisal, the agency or unit requested to conduct the appraisal shall notify the party requesting the appraisal in writing.

4. During the course of implementation, the individual conducting the judicial appraisal and the organization conducting the judicial appraisal shall document the process of conducting the appraisal in accordance with Article 34 of the Law on Judicial Appraisal No. 105/2025/QH15; the format for documenting the process of conducting the appraisal is provided in Appendix III attached to this Circular.

5. A judicial appraiser, a person conducting a judicial appraisal in the field of finance, when conducting an appraisal, has the right to use the results of experiments, tests, professional conclusions or appraisal conclusions conducted by other organizations or individuals for the purpose of the appraisal.

6. Coordination during the implementation of judicial appraisal work is carried out in accordance with the document issued by the competent authority on coordination and responsibilities in the process of requesting a judicial appraisal.

Article 10. Time Limit for Judicial Appraisal

1. The time limit for judicial appraisals shall be conducted in accordance with the provisions of Article 30 of the Law on Judicial Appraisal No. 105/2025/QH15.

2. The time limits prescribed in paragraph 2, Article 30 of the Law on Judicial Appraisal No. 105/2025/QH15 are as follows:

a) For judicial appraisals in the field of finance, the maximum time limit is two months, except where otherwise provided by Article 1, paragraph 1, Article 30 of the Law on Judicial Appraisal No. 105/2025/QH15 and points b and c of this paragraph.

b) Where the appraisal matter involves two different appraisals in the field of finance as specified in Paragraph 3 of this Circular or is complex, involves a large volume of work, relates to multiple agencies, organizations, individuals, or depends on the results of an appraisal by another agency, organization, individual, then the maximum time limit is three months.

c) Where the appraisal matter involves three or more different appraisals in the field of finance as specified in Paragraph 3 of this Circular and is exceptionally complex, involves a particularly large volume of work, relates to multiple agencies, organizations, individuals, or depends on the results of an appraisal by another agency, organization, individual, then the maximum time limit is four months.

3. The commencement date for calculating the time limit for judicial appraisals shall be in accordance with the provisions of paragraphs 3 and 4, Article 30 of the Law on Judicial Appraisal No. 105/2025/QH15.

4. The time limit for judicial appraisals may be extended in accordance with the provisions of paragraph 5, Article 30 of the Law on Judicial Appraisal No. 105/2025/QH15.

Article 11. Conclusion of Judicial Appraisal

1. The conclusion of judicial appraisal is carried out in accordance with the provisions of Article 35 of the Law on Judicial Appraisal No. 105/2025/QH15.

2. Based on professional standards and relevant legal provisions, a judicial appraiser or person conducting an appraisal shall conclude the appraisal for the content requested in accordance with the scope of judicial appraisal in the field of finance as specified in Paragraph 3 of this Circular.

3. Based on the results of the judicial appraisal, a judicial appraiser or person conducting an appraisal shall provide comments, evaluations, and conclusions for each specific content requested in the appraisal. The conclusion of judicial appraisal is carried out in accordance with Appendix IV attached to this Circular.

4. The signing and stamping on the conclusion of judicial appraisal are carried out in accordance with the provisions of paragraph 2 of Article 35 of the Law on Judicial Appraisal No. 105/2025/QH15 and the following guidelines:

a) In cases where the request is made to the Ministry of Finance or units under the Ministry of Finance (excluding Type 1 Departments and Subordinate Bureaus), the conclusion of judicial appraisal must bear the signature, with full name noted, of the judicial appraiser or person conducting an appraisal for the case. The leader of the unit where the judicial appraisal is conducted shall sign and affix the seal on behalf of the Minister to the conclusion of judicial appraisal. In cases where multiple individuals are appointed as civil servants or staff members from different units under the Ministry of Finance, the leaders of the respective units where the appraisers work shall sign and affix their seals on behalf of the Minister on the conclusion of judicial appraisal.

b) In cases where the request for judicial appraisal is sent to a Type 1 Department to appoint an appraiser,

the conclusion of judicial appraisal must bear the signature, with full name noted, of the judicial appraiser or person conducting an appraisal for the case and the leader of the department where the appraiser works shall sign and affix their seal on the conclusion of judicial appraisal.

c) In cases where the request for judicial appraisal is sent to a Sub-bureau (or equivalent) under a Department,

the conclusion of judicial appraisal must bear the signature, with full name noted, of the judicial appraiser or person conducting an appraisal for the case and the leader of the unit where the appraiser works shall sign and affix the seal of the unit on the conclusion of judicial appraisal.

d) In cases where the request for judicial appraisal is sent to a Provincial Department of Finance to appoint an appraiser,

the conclusion of judicial appraisal must bear the signature, with full name noted, of the judicial appraiser or person conducting an appraisal for the case and the leader of the unit where the appraiser works shall sign and affix their seal on the conclusion of judicial appraisal.

e) In cases where the request is made to a specific individual,

the conclusion of judicial appraisal must bear the signature, with full name noted, of the person conducting the appraisal.

5. After issuing the conclusion of the appraisal, the judicial appraiser or the agency/organization with a judicial appraiser shall hand over the results of the appraisal to the party requesting it (by direct delivery or through official documents); in cases of direct delivery, a transfer record form as specified in Appendix V attached to this Circular must be completed.

Article 12. Establishment of Judicial Appraisal File

1. The judicial appraisal file in the field of finance is carried out in accordance with the provisions of Article 37 of the Law on Judicial Appraisal No. 105/2025/QH15.

2. Based on each specific case and specific professional fields, a judicial appraiser in the field of finance must fully establish the judicial appraisal file according to paragraph 1 of Article 37 of the Law on Judicial Appraisal No. 105/2025/QH15, appropriate for each case, and bear responsibility for the accuracy and completeness of the file; relevant documents and files related to each specific case must be compiled and stored in accordance with regulations. The file is established according to the model specified in Appendix VI attached to this Circular, including the following main files:

a) Decision requesting judicial appraisal; Decision requesting supplementary judicial appraisal; Decision requesting re-appraisal (if applicable);

b) Decision establishing the Appraisal Team; Decision establishing the Appraisal Board; Assignment and dispatch documents for judicial appraisers (if applicable);

c) Transfer record of case files, subjects to be appraised (if applicable); Record of opening sealed case files, documents, and items (if applicable); Request for supplementary provision of case files, documents (if applicable);

d) Previous conclusion of judicial appraisal (if applicable); Professional opinion or conclusion from other organizations or individuals (if applicable); Appraisal image (if applicable);

e) Relevant documents and files related to the use of services in support of the judicial appraisal (if applicable);

f) Conclusion of judicial appraisal;

Article 13. Preservation of Judicial Appraisal Files

1. The judicial appraisal file in the field of finance is a file for resolving matters in specialized professional and business management activities, established, preserved, and stored according to the provisions of Law No. 105/2025/QH15 on Judicial Appraisal, laws and regulations on archives and records management, and the provisions of the agency or unit with judicial appraisers.

2. The person assigned to oversee the implementation of judicial appraisal in the field of finance shall be responsible for preserving, storing, and transferring the judicial appraisal file to the agency or unit that retains and stores it according to the provisions set forth in paragraph 1 hereof.

The judicial appraisal file of the Appraisal Team is transferred to the entity with a member designated as the team leader. The judicial appraisal file of the Appraisal Board is transferred to the entity with a member serving as the chairman. The agency, organization, or unit receiving the transfer of the judicial appraisal file shall be responsible for preserving and storing it in accordance with laws on records management and the provisions of the relevant agency or unit.

3. The preservation of judicial appraisal files in the field of finance by the Department of Finance is carried out in accordance with the provisions of Law No. 105/2025/QH15 on Judicial Appraisal, laws and regulations on archives and records management, People's Committees at provincial and municipal levels, and relevant laws.

 

Chapter III

RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS INVOLVED

 

Article 14. Responsibilities of Units under the Ministry of Finance

1. The responsibilities of the unit with judicial appraisers, and the person conducting judicial appraisal in matters assigned to them include:

a) Creating conditions for civil servants and staff of the unit to conduct judicial appraisals;

b) Implementing information reporting and other contents as required by laws on judicial appraisals;

c) Based on standards, qualifications, and procedures for appointment, removal, recognition, and revocation of judicial appraisers, conducting reviews, making recommendations to the Personnel Department for consolidation, and submitting them to the Minister of Finance for examination and decision-making regarding appointments, reappointments, removals, issuance, and revocation of judicial appraiser cards, as well as recognizing or revoking recognition of judicial appraisers in matters related to finance according to regulations;

d) Based on the content of requests for judicial appraisal and instructions from the Ministry of Finance, dispatching or refusing to dispatch judicial appraisers, persons conducting judicial appraisals in matters assigned to them according to regulations;

d) Advising and submitting to the Minister of Finance for recognition of organizations conducting judicial appraisals in matters related to state management activities of the unit as required by law;

e) Based on specific conditions of the organization, the head of the organization may issue a regulation or procedure for receiving, dispatching judicial appraisers; requesting recognition or revocation of recognition; and publishing a list of judicial appraisers within their own units to ensure compliance with laws on judicial appraisals;

g) Directing and guiding civil servants and staff of the unit in preserving or transferring files, storing judicial appraisal files according to regulations;

h) Coordinating participation in guidance, training related to judicial appraisal work in the field of finance as required by law;

i) Performing tasks assigned under this Circular.

2. The responsibilities of the Personnel Department include:

a) Fulfilling responsibilities related to advising and assisting the Minister of Finance with appointments, issuance of cards, removals, revocation of cards, and publishing lists of judicial appraisers; recognizing or revoking recognition, and publishing lists of persons conducting judicial appraisals in matters related to finance according to Law No. 105/2025/QH15 on Judicial Appraisal and relevant guiding documents;

b) Initiating and coordinating with relevant units under the Ministry of Finance based on the content of requests for judicial appraisal to submit to the Minister of Finance for dispatching or refusing to dispatch judicial appraisers, persons conducting judicial appraisals in matters assigned according to regulations;

c) Annually, based on recommendations for commendation from relevant units, advising the Minister to commend outstanding judicial appraisers who have achieved remarkable results in judicial appraisal activities;

d) Performing tasks assigned under this Circular.

3. The responsibilities of the Legal Affairs Department include:

a) Initiating and coordinating with relevant units under the Ministry of Finance for drafting regulatory documents on judicial appraisals in the field of finance as directed by the Ministry;

b) Initiating and coordinating with relevant units to inspect, survey, guide implementation, and promote legal awareness regarding judicial appraisals in the field of finance;

c) Coordinating participation in guidance, training related to judicial appraisal work in the field of finance as required by law;

d) Initiating and coordinating with relevant units for periodic reviews, summaries, and evaluations of the implementation of judicial appraisal activities.

4. The Economic and Finance Training School shall initiate and coordinate with relevant agencies and organizations to develop programs and content for training legal knowledge and professional skills in judicial appraisals as required by regulations.

Article 15. Responsibilities of the Department of Finance

1. The Department of Finance shall be responsible to the People's Committee of the province or city for organizing and conducting judicial appraisal activities in the field of finance at the local level; it shall cooperate with the Department of Justice to assist the People's Committee of the province or city in managing state affairs related to financial judicial appraisals according to regulations.

2. Based on specific conditions of the unit, the Department of Finance shall issue a regulation or procedure for receiving and dispatching judicial appraisers; it may propose recognition, cancellation of recognition, and publication of lists of judicial appraisers to ensure compliance with legal provisions concerning judicial appraisals in the field of finance within its own organization.

3. By December 15th each year, the Department of Finance shall report on the activities of judicial appraisals in the field of finance at the local level and propose commendations (if any) to the People's Committee of the province or city and send such reports to the Ministry of Finance.

 

Chapter IV

CONDITIONS OF APPLICABILITY

 

Article 16. Effective Date

1. This Circular shall take effect from May 1, 2026.

2. This Circular shall replace Circular No. 40/2022/TT-BTC dated June 29, 2022 of the Minister of Finance on judicial appraisals in the field of finance and Circular No. 28/2024/TT-BKHĐT dated December 31, 2024 of the Minister of Planning and Investment guiding certain aspects of judicial appraisals in the fields of planning and investment.

Article 17. Transitional Provisions

Decisions to commission judicial appraisals that have been received and implemented prior to the effective date of this Circular, but not yet concluded with a conclusion on the appraisal, shall be conducted according to the provisions in effect at the time such decision was issued.

Article 18. Implementation

1. The Director of the Legal Affairs Department, the Director of the Personnel Department, and heads of units under the Ministry of Finance, as well as relevant organizations, entities, and individuals, shall be responsible for implementing this Circular.

2. In case any legal provisions referred to in this Circular are amended or replaced by other legal provisions, such provisions shall apply according to the amended or replaced legal documents.

3. If difficulties or obstacles arise during implementation, individuals and organizations should promptly report to the Ministry of Finance for consideration and resolution./.

 

 

Appendix I
MODEL RECORD OF HANDOVER AND RECEIPT OF CASES, OBJECTS FOR JUDICIAL APPRAISAL,
INFORMATION, DOCUMENTS, MATERIALS, SAMPLES
(Accompanying Circular No. 46/2026/TT-BTC dated April 29, 2026
of the Minister of Finance)
_____________________

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_______________________

RECORD OF HANDOVER AND RECEIPT OF CASES, OBJECTS FOR JUDICIAL APPRAISAL,
INFORMATION, DOCUMENTS, MATERIALS, SAMPLES (1)

 

Today at ... hour... day... month... year... at ... (2)...

We are:

1. The party requesting the judicial appraisal or representative of the requesting agency (the party handing over):

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

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

2. Representative of ... (3) ... (the receiving party):

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

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

3. Witness (if any):

- Mr./Ms. ...; workplace, position or personal identification number/ID card number/passport number:...

- Mr./Ms. ...; workplace, position or personal identification number/ID card number/passport number:...

Proceeding with the handover and receipt of cases, objects for judicial appraisal, information, documents, materials, samples related to the decision requesting the judicial appraisal No. ... (4)...

- ........................................................................(5).................................................................

- ........................................................................(5).............................................................(6).

This record has been read aloud to those named above, who have agreed to its contents and signed below. The record is made in ... (in words: ...) copies, with each party holding one copy, which are of equal value.

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

 

 

 

__________________

(1) To be used in the case of direct handover.

(2) Location where the handover and receipt took place.

(3) Name of the receiving agency or judicial appraiser.

(4) Specify: number, date, month, year of the decision requesting the judicial appraisal; type of decision (supplementary request for judicial appraisal, first re-appraisal, second re-appraisal); name of the legal entity requesting the judicial appraisal/Name and surname of the person with authority to request the judicial appraisal.

(5) Specify in detail each type of document, object for judicial appraisal, information, documents, materials, samples handed over and received (name, type, number, designation, date, month, year, summary content of the information and condition of the document, object for judicial appraisal, information, documents, materials, samples, compliance with the provisions of the law on archives, etc.). For samples, specify the condition of the sample and the form of preservation.

(6) In case there are multiple documents, materials, or samples, they may be attached as an Appendix to this record.

 

Appendix II
MODEL RECORD OF UNSEALING CASES, OBJECTS FOR JUDICIAL APPRAISAL,
INFORMATION, DOCUMENTS, MATERIALS, SAMPLES
(Accompanying Circular No. 46/2026/TT-BTC dated April 29, 2026
of the Minister of Finance)
__________________

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_______________________

RECORD OF UNSEALING CASES, OBJECTS FOR JUDICIAL APPRAISAL,
INFORMATION, DOCUMENTS, MATERIALS, SAMPLES (1)

 

Today at ... hour... day... month... year... at ... (2)...

We are:

1. Representative of the receiving agency to unseal and open the sealed documents (3):

- Mr./Ms. ... position, workplace ...

- Mr./Ms. ... position, workplace ...

2. Witness (if any):

- Mr./Ms. ...; workplace, position or personal identification number/ID card number/passport number:...

- Mr./Ms. ...; workplace, position or personal identification number/ID card number/passport number:...

Proceeding with the unsealing of cases, objects for judicial appraisal, information, documents, materials, samples as follows:

1. The condition of the file, subject matter for appraisal, information, documents, items, and specimens:

..................................................................(4) .................................................................

2. The file, subject matter for appraisal, information, documents, items, and specimens received after unsealing, including:

- ................................................................(5)..................................................................

- ................................................................(5)...................................................................

- ................................................................(5)...............................................................(6).

This record has been read aloud to those named above who have agreed with its contents and signed the confirmation below. This record is prepared in … (in words:…) copies, each party retaining 01 (one) copy, which are of equal value.

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

 

 

_______________

(1) For use in the case of receiving a file, subject matter for appraisal, information, documents, items, and specimens sent via postal service.

(2) Place where unsealing was conducted.

(3) Name of agency, unit, or appraiser who performed the unsealing.

(4) Clearly record the number, condition, date, month, year of dispatch; name, address of sender; name, address of recipient on the package, file; external condition of the package, file upon receipt (intact, torn, damaged, broken, damp, wet, etc. if applicable).

(5) Specifically document each type of file, subject matter for appraisal, information, documents, items, and specimens received after unsealing (name, type, number, designation, date, month, year, summary of the content of the information and condition of the subject matter for appraisal, suitability of the information, documents, files according to the provisions of the law on archives...). For specimens, their condition and form of preservation must be recorded.

(6) In cases where there are multiple files, documents, or specimens, they may be attached as an Appendix to this record.

 

Appendix III
MODEL DOCUMENT FOR RECORDING THE IMPLEMENTATION PROCESS
APPOINTMENT OF A JUDICIAL APPRAISER
(Accompanied by Circular No. 46/2026/TT-BTC dated April 29, 2026
of the Minister of Finance)
____________________

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_______________________

DOCUMENT FOR RECORDING THE IMPLEMENTATION PROCESS
APPOINTMENT OF A JUDICIAL APPRAISER
(Case: …1)

 

I/we include:

- …(1) appointed as a judicial appraiser, appraisal officer number: …/confirmed by the decision No. …of …on …

- …(1) appointed as a judicial appraiser, appraisal officer number: …/confirmed by the decision No. …of …on …

- ……………………………………………………………………………………...…………..

In carrying out …(2) …, I/we have conducted the appraisal and the process of conducting the appraisal is as follows:

1. The process of conducting judicial appraisal for the first requested matter (3):

- Person(s) performing: …(4)…

- Time, place: …(5)…

- Work performed: …(6)…

- Methodology; equipment, machinery, tools, services used:

....................................................................(7).......................................................................

- Results of the appraisal: …(8)…

2. The process of conducting judicial appraisal for the second requested matter (3):

- Person(s) performing: …(4)…

- Time, place: …(5)…

- Work performed: …(6)…

- Methodology; equipment, machinery, tools, services used:

................................................................(7)........................................................................

- Results of the appraisal: …(8)…

3. The process of conducting judicial appraisal for the third requested matter (3):

- Person(s) performing: …(4)…

- Time, place: …(5)…

- Work performed: …(6)…

- Methodology; equipment, machinery, tools, services used:

......................................................(7)..................................................................................

- Results of the appraisal: …(8)…

 

 

 

_________________________________

(1) Name of judicial appraiser/appraiser for this case.

(2) Clearly record: number, date, month, year of the decision requesting appraisal; type of decision (supplementary request for appraisal, first re-appraisal, second re-appraisal); name of agency requesting judicial appraisal/Name and title of person authorized to request judicial appraisal.

(3) Based on the content requested in the decision requesting appraisal.

(4) Record the judicial appraiser who directly conducted the judicial appraisal for the requested matter. In cases where there are two or more judicial appraisers, record full information of each judicial appraiser.

(5) Specifically document according to chronological order (date, month, year) and location of the judicial appraisal for the requested matter.

(6) Record all work performed in chronological sequence and at the locations specified in point (5).

(7) Record the methodology used; equipment, machinery, tools, services utilized during the appraisal process.

(8) Record the results obtained in chronological sequence and at the locations specified in point (5).

(9) In cases where there are two or more judicial appraisers, all must sign and record their full names.

 

____________________

1 Case name

 

Appendix IV
MODEL APPEAL CONCLUSION OF A JUDICIAL APPRAISER
(Accompanied by Circular No. 46/2026/TT-BTC dated April 29, 2026
of the Minister of Finance)
_________________

 

Model 1: Individual Appraisal Conclusion

 

APPEAL CONCLUSION
CONTENTS ACCORDING TO THE REQUEST FOR APPEAL ... (2)

 

In accordance with the provisions of the Law on Judicial Appraisal No. 105/2025/QH15 and Decree No.…; Circular No. 46/2026/TT-BTC dated April 29, 2026 by the Minister of Finance guiding certain aspects of judicial appraisal in the field of finance;

Based on Decision No. …(3) regarding receipt of the request for appeal and Decision dispatching individuals to participate in individual judicial appraisal for the requested matter …(2), the appraiser has conducted the appraisal of various contents and concluded as follows:

1. Judicial Appraiser (Signed, with full name, position, work unit recorded)

2. Name of organization, person requesting the appeal:

3. Request for appeal document:

4. Information on the subject matter to be appraised:

5. Date received request for appeal document:

6. Content requested in the appeal:

7. Methodology used for the appraisal:

8. Conclusion:

8.1. Contents of the first requested matter

a) Status of information from the file, subject matter to be appraised, information, documents, items, and specimens

b) Legal basis

c) Observations, evaluation

d) Conclusion

e) Other opinions (if any)

f) Attachments to the appraisal conclusion (if any)

8.2. Contents of the second requested matter

a) Status of information from the file, subject matter to be appraised, information, documents, items, and specimens

b) Legal basis

c) Observations, evaluation

d) Conclusion

e) Other opinions (if any)

f) Attachments to the appraisal conclusion (if any)

8.3. Contents of the third requested matter...

.................................................................

9. Time and place of implementation, completion of the appraisal:

The appraisal conclusion was completed on …month…year…

Place where the individual appraisal conclusion was finalized:

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

- The person or agency requesting the appraisal: 02 (two) copies;

- File the appraisal file: 02 (two) copies.

 

 

____________________

(1) Name of the agency.

(2) Number of the document requesting the appraisal.

(3) Decision No. …(3) on accepting the request for appraisal and dispatching persons to participate in judicial appraisal as a collective appraisal (or Appraisal Board).

 

Model No. 2:

Model of the appraisal conclusion by the Appraisal Board

 

APRAISAL CONCLUSION
CONTENTS AS PER THE REQUEST… (2)

 

In accordance with the provisions of the Law on Judicial Appraisal No. 105/2025/QH15 and Decree No.…; Circular No. 46/2026/TT-BTC dated April 29, 2026 by the Minister of Finance guiding certain aspects of judicial appraisal in the field of finance;

Based on Decision No. …(3) on accepting the request and Dispatching Decision for persons to participate in judicial appraisal as a collective appraisal (or Appraisal Board) concerning the requested appraisal …(2), members of the collective appraisal board (or Appraisal Board) have conducted the appraisal and reached the following conclusion:

1. Judicial appraiser(s): (Specify full names of each appraiser or person involved in the case)

2. Name of the organization, entity requesting the appraisal:

3. Document requesting the appraisal:

4. Information identifying the subject of the appraisal:

5. Date of receipt of the document requesting the appraisal:

6. Content of the request for appraisal:

7. Methodology of the appraisal:

8. Appraisal conclusion:

8.1. First Requested Appraisal Content

a) Current status of information from the file, subject of the appraisal, information, documents, objects, samples

b) Legal basis

c) Observations and evaluation

d) Conclusion

e) Other opinions (if any)

f) Attachments to the appraisal conclusion (if any)

8.2. Second Requested Appraisal Content

a) Current status of information from the file, subject of the appraisal, information, documents, objects, samples

b) Legal basis

c) Observations and evaluation

d) Conclusion

e) Other opinions (if any)

f) Attachments to the appraisal conclusion (if any)

8.3. Subsequent requested appraisal content

......

9. Date and place of completion of the appraisal:

Appraisal conclusion completed on:...

Place where the collective appraisal conclusion was finalized:

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

- The person or agency requesting the appraisal: 02 (two) copies;

- File the appraisal file: 02 (two) copies.

This appraisal report has been discussed, approved by all members of the Appraisal Board, signed and bears equal legal responsibility./.

 

 

 

 

 

_________________

(1) Name of the agency that established the Appraisal Board.

(2) Number of the document requesting the appraisal.

(3) Decision No. …(3) on accepting the request and dispatching persons to participate in judicial appraisal as a collective appraisal (or Appraisal Board).

 

Model No. 3:

Model of the appraisal conclusion by the implementing organization

 

 

APRAISAL CONCLUSION
CONTENTS AS PER THE REQUEST… (2)

 

In accordance with the provisions of the Law on Judicial Appraisal No. 105/2025/QH15 and Decree No.…; Circular No. 46/2026/TT-BTC dated April 29, 2026 by the Minister of Finance guiding certain aspects of judicial appraisal in the field of finance;

Based on Decision No. …(3) on accepting the request and Dispatching Decision for persons to participate in judicial appraisal, the appraiser has conducted the appraisal and reached the following conclusion:

1. Judicial appraiser(s): (Specify full names of each appraiser or person involved in the case)

2. Name of the organization, entity requesting the appraisal:

3. Document requesting the appraisal:

4. Information identifying the subject of the appraisal:

5. Date of receipt of the document requesting the appraisal:

6. Content of the request for appraisal:

7. Methodology of the appraisal:

8. Appraisal conclusion:

8.1. First Requested Appraisal Content

a) Current status of information from the file, subject of the appraisal, information, documents, objects, samples

b) Legal basis

c) Observations and evaluation

d) Conclusion

e) Other opinions (if any)

f) Attachments to the appraisal conclusion (if any)

8.2. Second Requested Appraisal Content

a) Current status of information from the file, subject of the appraisal, information, documents, objects, samples

b) Legal basis

c) Observations and evaluation

d) Conclusion

e) Other opinions (if any)

f) Attachments to the appraisal conclusion (if any)

8.3. Subsequent requested appraisal content

.........

9. Date and place of completion of the appraisal:

Appraisal conclusion completed on:...

Place where the collective appraisal conclusion was finalized:

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

- The person or agency requesting the appraisal: 02 (two) copies;

- File the appraisal file: 02 (two) copies.

This appraisal report has been signed by the appraiser(s) and bears legal responsibility./. (or: This appraisal report has been discussed, approved by all members of the appraisal team, signed and bears equal legal responsibility./.)

 

…, day month year…
SIGNATURES OF THE APRAISERS
(Signature and full name)

 

 

 

 

__________________

(1) Name of the agency accepting the request.

(2) Number of the document requesting the appraisal.

(3) Decision No. …(3) on accepting the request and dispatching persons to participate in judicial appraisal.

 

Appendix V
MODEL OF THE APRAISAL BOARD HANDOVER RECORD FOR JUDICIAL APPRAISAL
(Accompanied by Circular No. 46/2026/TT-BTC dated April 29, 2026
of the Minister of Finance)
___________________

 

 

RECORD
HANDOVER OF JUDICIAL APPRAISAL CONCLUSION

 

- In accordance with the provisions of the Law on Judicial Appraisal No. 105/2025/QH15 and Decree No.…;

- In accordance with Circular No. 46/2026/TT-BTC dated April 29, 2026 by the Minister of Finance guiding certain aspects of judicial appraisal in the field of finance:

- Based on Decision No. …on requesting the appraisal;

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

We include:

1. Representative of the agency requesting the appraisal:

- Mr./Ms. …position…

- Mr./Ms. …position…

2. [Other relevant party]:

- Mr./Ms. …position…

- Mr./Ms. …position…

3. Witness (if any):

- Mr./Ms. …(4)

Proceed with the handover of the appraisal conclusion and related documents for the case as per Decision No. …including:

- Two (2) copies of the Expert Appraisal Conclusion (having equal legal value), each copy …pages, with full signatures of all members participating in the forensic appraisal procedure ... (specifying individual or collective expert appraisal), confirmed by stamping from …

- Attachments to the Decision to Request Expert Appraisal …(5)

The transfer of the Expert Appraisal Conclusion and supporting documents concludes at …hours on the same day; a memorandum is prepared in two (2) copies, having equal legal value, read aloud by both parties receiving and acknowledging it, with each party retaining one (1) copy.

 

 

_________________________

(1) Name of the Authority/Expert Appraiser Receiving Request.

(2) Location for information and document handover.

(3) Name of the Authority, unit or expert appraiser receiving request.

(4) Record full name, position, address of witness.

(5) Name, type, number, symbol, date, month, year and brief content summary of the information/document.

 

Appendix VI
MODEL FOR RECORDING EXPERT APPRAISAL DOCUMENTS
(Accompanied by Circular No. 46/2026/TT-BTC dated April 29, 2026 of the Minister of Finance)
EXPERT APPRAISAL DOCUMENTS
_________________

 

Year …

Appraisal Requested Content

 

(brief summary of the appraisal request) Date, month, year of record: …

………………………………………………………………………………………...…………..

Person who recorded the file: …

Name of agency, organization (if applicable): …

File number: …

CONTENTS OF THE FILE

 

No.