Decision No. 55/2008/QD-BTC On the issuance of regulations on examination, issuance, use, and management of Price Appraisal Expert Cards

Pursuant to …;

Regarding the issuance Regulations on examination, issuance, use, and management

Valuation reviewer card

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THE MINISTER OF FINANCE

Pursuant to the Price Ordinance No. 40/2002/PL-UBTVQH10 dated April 26, 2002;

Pursuant to the Government Decree No. 170/2003/NĐ-CP dated December 25, 2003 detailing certain provisions of the Price Ordinance;

Pursuant to the Government Decree No. 75/2008/NĐ-CP dated June 9, 2008 amending and supplementing certain articles of the Government Decree No. 170/2003/NĐ-CP dated December 25, 2003 detailing certain provisions of the Price Ordinance;

Pursuant to the Government Decree No. 101/2005/NĐ-CP dated August 3, 2005 on price appraisal;

Pursuant to the Government Decision No. 77/2003/QĐ-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Upon the proposal of the Director of the Price Management Department and the Head of the Cadre and Civil Servant Affairs Department,

DECISION:

Article 1The attached "Regulations on Examination, Issuance, Use, and Management of Price Appraisal Certificates" are hereby issued.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette, replacing Decision No. 21/2004/QĐ-BTC dated February 24, 2004 of the Minister of Finance on the issuance of the Regulations on Issuance, Use, and Management of Price Appraisal Certificates.

Article 3. The Director of the Price Management Department, the Head of the Cadre and Civil Servant Affairs Department, the Chief of the Ministry of Finance's Office, and the heads of relevant units are responsible for implementing this Decision./.

REGULATIONS

Examination, Issuance, Use, and Management of Price Appraisal Certificates

(Issued together with Decision No. 55/2008/QĐ-BTC

dated July 15, 2008 of the Minister of Finance)

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PART I
SUBJECTS AND CONDITIONS FOR PARTICIPATION IN THE EXAMINATION

Article 1. Subjects of the examination

1. Vietnamese citizens who meet the conditions stipulated in Article 2 of these Regulations have the right to participate in the examination to obtain a Price Appraisal Certificate.

2. Vietnamese nationals and foreign nationals holding a Professional Qualification Certificate in Price Appraisal issued by a competent authority abroad recognized by the Ministry of Finance are permitted to participate in the examination to obtain a Price Appraisal Certificate.

Article 2. Conditions for participation in the examination

1. For subjects specified in Clause 1, Article 1 of these Regulations:

1.1. Have a clear record; no criminal or administrative offenses; not currently under disciplinary action or criminal prosecution; not among those prohibited from practicing price appraisal according to the law.

1.2. Hold a bachelor's degree or higher in one of the following majors: Pricing; Price Appraisal; Accounting; Auditing; Finance - Banking; Economics; Economics - Engineering; Business Administration; Economic Law.

1.3. Have at least three years (36 months) of actual work experience in the major specified in Point 1.2, Clause 1 of this Article since obtaining the bachelor's degree.

1.4. Hold a training certificate or vocational training certificate in the specialized field of Price Appraisal issued by authorized training institutions.

Those holding a bachelor's degree or higher in Pricing or Price Appraisal do not need a training certificate or vocational training certificate in Price Appraisal.

1.5. Hold a foreign language certificate at level C or higher in one of five common languages: English, Russian, French, Chinese, German; or hold a bachelor's degree from a country where studies are conducted in one of the five languages mentioned above; Hold a computer skills certificate at level B or higher.

Those exempted from taking the foreign language and computer skills examinations as stipulated in Clause 5, Article 7 of these Regulations do not need a foreign language certificate or a computer skills certificate.

1.6. Submit a complete application form and examination fee as prescribed in Article 3 of these Regulations.

2. For subjects specified in Clause 2, Article 1 of these Regulations:

2.1. Have a clear record, no criminal or administrative offenses, not currently under disciplinary action or criminal prosecution confirmed by the direct labor management agency in Vietnam.

2.2. Have a labor contract with a price appraisal company or a company with price appraisal functions established and operating in Vietnam; specifically, foreign nationals must have been residing in Vietnam for at least one year.

2.3. Submit a complete application form as prescribed in Article 17 and examination fee as prescribed in Clause 3, Article 3 of these Regulations.

Article 3. Examination registration dossier and examination fee.

1. Examination registration dossier:

1.1. For first-time examinees, the examination registration dossier shall include:

1.1.1. Application for examination registration.

1.1.2. Curriculum vitae (certified by the head of the unit where the person is working or the People's Committee of the commune or ward where they reside).

1.1.3. Certified copies of diplomas and certificates specified in Points 1.2, 1.4 and 1.5 Clause 1 Article 2 of this Regulation.

1.1.4. Three color photographs measuring 3 x 4 cm (taken within six months prior to the examination registration date), two envelopes with stamps affixed and clearly marked with the name and address of the recipient.

1.2. For re-examinees of subjects previously taken but not meeting requirements, or those taking additional subjects, or those aiming to meet the total score stipulated in Clause 2 Article 7 of this Regulation, the dossier shall include:

1.2.1. Application for examination registration.

1.2.2. Certified copy of the examination result certificate from previous sessions issued by the Chairman of the Examination Board.

1.2.3. Three color photographs measuring 3 x 4 cm (taken within six months prior to the examination registration date), two envelopes with stamps affixed and clearly marked with the name and address of the recipient.

2. The examination dossier is issued by the Examination Board according to a unified model. Applicants must submit their dossier to the Examination Board’s valuation experts or authorized units no later than thirty days before the examination date.

3. The examination fee is calculated per subject and per session and announced by the Chairman of the Examination Board after approval by the Minister of Finance.

4. Only accept dossiers from applicants who have all required documents and have paid the full examination fee.

Article 4. Number of Subjects and Content of Examinations

1. The number of subjects in the valuation expert examination includes:

1.1. Specialized subjects:

1.1.1. Laws applicable in asset valuation and appraisal activities;

1.1.2. Principles of market price formation;

1.1.3. Fundamental principles of valuation;

1.1.4. Real estate valuation;

1.1.5. Machinery and equipment valuation;

1.1.6. Enterprise value valuation.

1.2. Conditional subjects:

1.2.1. Computer skills (level B);

1.2.2 Foreign language: level C of one of five common languages: English, Russian, French, Chinese, German.

2. The content of each subject is detailed in Appendix 1 attached to this Regulation.

3. Applicants seeking a Valuation Expert Card must take at least four specialized subjects as stipulated in Clause 1 of this Article for the first time.

Article 5. Examination Format

All specialized subjects and conditional subjects require candidates to complete either a written test or a multiple-choice test within a maximum of 120 minutes. The specific format for each examination session is determined by the Examination Board for Valuation Experts.

Article 6. Organization of Examination Sessions

1. At least one examination session for issuing the Valuation Expert Card is organized annually. At least three months before the examination date, the Examination Board announces on mass media the conditions, standards, time, location, and other relevant information about the examination session.

2. Within forty-five days from the end of the examination session, the Examination Board publicly announces the examination results and notifies the examinees.

Article 7. Passing Requirements, Conditions for Passing, Retention, Cancellation of Examination Results, and Exemption from Examination

1. Passing Requirement: A subject is considered passed if the examination score reaches 5 points out of 10. In cases where scores are calculated on a different scale, a passing score is 50% of the total possible points.

2. Conditions for Passing:

2.1. Candidates must take eight subjects: They must pass all eight subjects, with a total score of at least 38 points for the six specialized subjects specified in Clause 1 Article 4.

2.2. Candidates must take seven subjects (exempted from computer skills or foreign language): They must pass all seven subjects, with a total score of at least 38 points for the six specialized subjects specified in Clause 1 Article 4.

2.3. Candidates must take six subjects (exempted from both computer skills and foreign language): They must pass all six subjects, with a total score of at least 38 points for the six specialized subjects specified in Clause 1 Article 4.

3. Retention and Cancellation of Examination Results:

Scores of passed subjects are retained for three years from the first examination attempt: During the retention period, candidates may retake unpassed subjects or retake passed subjects to improve their scores. Each subject can be retaken up to three times.

Candidates who took examinations before this Regulation came into effect will retain their scores according to the previous regulations on issuance, use, and management of the Valuation Expert Card issued by Decision No. 21/2004/QD-BTC dated February 24, 2004, of the Minister of Finance, but the total score required for obtaining the card must comply with the provisions of Clause 2 Article 7 of this Regulation.

After three years from the first examination attempt, if one of the subjects has been retaken three times without passing or if the candidate has taken all eight subjects but does not meet the total score requirement for obtaining the Valuation Expert Card, all examination results will be canceled.

4. Re-testing for Higher Scores: Candidates who have passed all subjects specified in Clause 1 Article 4 of this Regulation but whose total score does not meet the requirement set forth in Clause 2 of this Article may choose to retake unpassed subjects up to three times to improve their scores. If re-testing occurs, the final score will be based on the latest examination result.

During the retention period, candidates may choose to retake unpassed subjects up to three times to improve their scores.

5. Exemption from Foreign Language and Computer Skills Examinations:

5.1. Exemption from Foreign Language Examination for candidates meeting one of the following conditions:

5.1.1. Hold a certified public accountant certificate issued by the Ministry of Finance.

5.1.2. Hold a bachelor's degree or higher in one of the five languages: English, Russian, French, German, or Chinese.

5.1.3. Hold a bachelor's, master's, or doctoral degree obtained through study in one of the five languages mentioned in Point 5.1.2 Clause 5.1 Article 5 of this Regulation, issued by a foreign educational institution.

5.1.4. Hold an IELTS certificate with a minimum score of 5.0 or a TOEFL certificate with a minimum score of 450, valid for two years from the date of issuance.

5.1.5. Male candidates aged 50 or older, female candidates aged 45 or older. This condition is effective until December 31, 2012.

5.2. Exemption from Computer Skills Examination for candidates meeting one of the following conditions:

5.2.1. Hold a certified public accountant certificate issued by the Ministry of Finance.

5.2.2. Hold a bachelor's degree or higher in information technology from domestic or foreign training organizations.

5.2.3. Male candidates must be at least 50 years old, female candidates must be at least 45 years old. This condition is effective until December 31, 2012.

PART II
BOARD OF EXAMINERS FOR PRICE APPRAISERS

Article 8. The Board of Examiners for Price Appraisers (referred to as the Examination Board)

1. The Examination Board shall be established by the Minister of Finance for each examination period upon the proposal of the Director of the Price Management Department and the Director of the Cadres and Civil Servants Affairs Department, and shall dissolve itself after completing its tasks.

2. The Examination Board is responsible for organizing examinations for price appraisers according to Decision No. 2648/QD-BTC dated August 6, 2007 of the Minister of Finance on issuing specific regulations for recruitment examinations, grade promotion examinations for civil servants and public officials, and certification examinations conducted by the Ministry of Finance. In each examination period, the Chairman of the Board must establish the Question Setting Committee, the Examination Committee, the Marking Committee, and the Review Committee (if necessary).

3. The office of the Examination Board is located at the Price Management Department.

The Examination Board is permitted to use the seal of the Price Management Department or the seal of the Ministry of Finance during its operational period.

The Examination Board, members of the Examination Board, and individuals who have contracted to set examination questions may not organize or participate in preparatory courses or review sessions for the examination after the Examination Board has announced the examination plan, content, and program.

Article 9. Composition of the Examination Board

1. The maximum composition of the Examination Board does not exceed seven people, including:

1.1. The Chairman of the Examination Board is a Deputy Minister of Finance or the Director of the Price Management Department (if authorized); two Vice Chairmen are leaders of the Price Management Department and the Cadres and Civil Servants Affairs Department; members are leaders of the Legal Affairs Department and scientific staff and experts from units under the Ministry of Finance and the Vietnam Appraisal Association; one secretary member of the Board is a leader of a department within the Price Management Department.

1.2. Individuals whose parents, spouses, children, or siblings are participating in a particular examination period may not join the Examination Board or related departments involved in that examination period.

2. The Examination Board has a Standing Committee, proposed by the Director of the Price Management Department and the Director of the Cadres and Civil Servants Affairs Department, which is decided by the Chairman of the Examination Board to establish. The Standing Committee operates on a part-time basis and does not exceed four people.

The functions and responsibilities of the Standing Committee are defined by the Chairman of the Examination Board.

Article 10. Duties and Authorities of the Examination Board

1. Develop examination questions and answers for the examination period.

2. Publicly announce the examination schedule through mass media.

3. Organize the acceptance of application files and review the list of candidates for the examination.

4. Organize the examination for price appraisers and conduct assessment tests for individuals holding appraisal practice certificates issued by foreign organizations recognized by the Ministry of Finance.

5. Approve examination room rules.

6. Review examination results.

7. Organize a re-examination of examination results if requested by candidates.

8. Report to the Minister of Finance for approval of examination results, announce examination results, and notify scores to each candidate.

9. Compile a list of candidates meeting examination requirements for each first, second, and third examination period and submit it to the Minister of Finance for issuance of the Price Appraiser Card.

Article 11. Working Regime of the Examination Board

1. The Examination Board operates under a collective regime. Decisions of the Examination Board must reflect the collective opinion, based on the principle of voting with at least two-thirds of the members' agreement.

2. The Examination Board organizes one meeting before the examination period and one meeting after the examination period, convened by the Chairman of the Examination Board. In case of necessity, the Chairman of the Examination Board may convene extraordinary meetings.

3. The Examination Board is allowed to use administrative working hours to organize meetings and activities within its duties and powers. Members of the Examination Board are entitled to remuneration deducted from examination fees at levels approved by the Minister of Finance.

4. The program and content of the Examination Board's meetings must be notified in writing to the members at least one week (five working days) in advance.

Article 12. Duties and Powers of Examination Board Members

1. Chairman of the Examination Council:

1.1. Responsible for organizing and implementing the duties and powers of the Examination Board as stipulated in Article 10 of this Regulation. Organize strict and safe examinations.

1.2. Assign responsibilities to the Vice Chairmen and each member of the Examination Board.

1.3. Organize the preparation of examination questions and answers with separate seals, select examination questions and answers according to the prescribed content and curriculum, ensuring absolute secrecy of the examination questions and answers before the examination; if necessary, invite the Team (or experts) to review the examination questions.

1.4 Decide on the establishment of the Question Setting Committee, the Supervision Committee, the Marking Committee, and the Reconsideration Committee (if necessary).

1.5 Directly or delegate to the Vice Chairman to receive and store sealed examination questions and answers; sign contracts with individuals selected to prepare examination questions and answers for each subject.

1.6 Organize and decide on the selection of examination questions and answers. Implement the correct inspection, supervision, and confidentiality procedures for the process of opening original examination questions, duplicating, packaging, and sealing examination questions (with records of each stage).

1.7 Organize the handover of examination questions between the Examination Board and the Chief Supervisor and record the handover of sealed examination question bags.

1.8 Report to the Minister of Finance the results of the examination.

1.9 Issue examination score certificates to candidates after the examination results have been approved by the Minister.

1.10 Delegate authority to the Vice Chairman of the Examination Board to manage the Examination Board's operations in their absence.

2. Vice Chairmen and Members of the Examination Board:

2.1. Vice Chairmen of the Examination Board: Manage the regular operations of the Examination Board according to the authorization of the Chairman of the Examination Board.

2.2. Vice Chairmen and Members of the Examination Board: carry out tasks assigned by the Chairman of the Examination Board.

3. Secretary Member of the Examination Board:

3.1. Organize the receipt of registration forms for candidates, compile candidate lists for the Examination Board to review the list of candidates.

3.2. Prepare necessary documents related to the implementation of the Examination Board's duties and powers and record minutes of the Examination Board's meetings.

3.3. Collect violation records against candidates who violate examination regulations and submit them to the Examination Board for consideration.

3.4. Carry out other tasks assigned by the Chairman of the Examination Board.

Article 13. The Question Setting Committee, the Supervision Committee, the Marking Committee, and the Reconsideration Committee; the examination question setting, supervision, marking, storage, and retention procedures; handling violations of examination regulations, resolving complaints, rules on computer usage, rewards and penalties for violating examination regulations, shall be implemented in accordance with the provisions of Decision No. 2684/QD-BTC dated August 6, 2007 of the Minister of Finance on issuing specific regulations for recruitment examinations, grade promotion examinations for civil servants and public officials, and certification examinations conducted by the Ministry of Finance.

Article 14. Examination of examination results

The examination board shall examine and approve the examination results based on the marking results of each subject and approve the list of scores for each subject of the candidates. The examination results shall be announced by the Chairman of the examination board after reporting and obtaining approval from the Minister of Finance.

Article 15. Reviewing examination papers

1. Within fifteen days from the announcement of the examination results, candidates have the right to submit a request for review to the Chairman of the examination board. The examination board is responsible for organizing the review of examination papers and informing the applicant of the outcome. In case of reviewing the examination results, the score will be taken from the review result.

2. Applicants requesting a review must pay the review fee as notified by the examination board.

Chapter III
ORGANIZATION OF EXAMINATIONS FOR FOREIGN-CERTIFIED APPRAISERS ISSUED BY AUTHORIZED ORGANIZATIONS

Article 16. Content of the examination

The examination content includes: Legal subjects applicable in appraisal and valuation activities.

The language used during the examination shall be either Vietnamese or English.

Specific details are stipulated in Point 3, Section II of Appendix 01 attached hereto.

Article 17. Examination registration dossier

The examination registration dossier includes:

1. Application form for examination registration.

2. Certified copies in Vietnamese of the original certificates issued by Vietnamese notary offices: University degree certificate; Appraiser's license. These documents are specified in Points 2.1 and 2.2, Clause 2, Article 2 of this Regulation.

3. Three color photographs measuring 3x4 cm taken within six months prior to the submission date, two envelopes with stamps and clearly marked with the name and address of the recipient.

4. Certified copy of passport issued by the country of residence, confirmed by the labor management organization (for foreign nationals).

5. The examination registration dossier shall be issued uniformly by the examination board. Candidates must submit their dossiers to the examination board or authorized units at least thirty days before the examination date.

Article 18. Passing the examination

Candidates must achieve a score of seven points or higher out of ten, or seventy percent or higher if calculated on a different scale, to be eligible for issuance of the Valuation Appraiser Card by the Minister of Finance.

Chapter IV
ISSUE OF CERTIFICATE OF PASSING THE EXAMINATION AND ISSUANCE OF CARD APPRAISER ON PRICE

Article 19. Issuance of Certificate of Passing the Valuation Appraiser Examination

Based on the examination results reported by the examination board and approved by the Minister of Finance, the Chairman of the examination board shall issue a Certificate of Examination Score for each candidate (Appendix 02). This certificate serves as the basis for registering to take unattempted subjects, retake examinations, or improve scores (for candidates who have not attempted all required subjects or have not met the requirements); it also serves as the basis for the examination board to apply to the Minister of Finance for issuance of the Valuation Appraiser Card.

Article 20. Valuation Appraiser Card

1. The Valuation Appraiser Card (Appendix 03), issued by the Minister of Finance, has legal validity for registration of the appraiser's practice according to the laws on valuation.

2. The Valuation Appraiser Card shall be directly handed over to the cardholder or a legally authorized representative of the cardholder as provided by law.

3. If the holder of the Valuation Appraiser Card loses or damages the card, they shall be reissued a new card.

4. Individuals applying for a replacement or reissue of the Valuation Appraiser Card must pay a fee as prescribed by the Ministry of Finance.

5. The Valuation Appraiser Card is valid indefinitely. Cards issued prior to the effective date of this Regulation (with a five-year validity period from the date of issuance) shall be replaced by the Minister of Finance upon request of the Director of the Price Management Department in accordance with this Regulation. The replacement process must be completed by the year 2008.

CHAPTER V
IMPLEMENTATION

Article 21. Duties and Authorities of the Director of the Price Management Department.

1. Organize and implement this regulation.

2. Draft and report to the Minister of Finance the annual examination organization plan.

3. Lead and coordinate with professional associations and universities to develop the content, program, and study materials for the Price Appraiser Certification Examination.

4. Implement the issuance of the Price Appraiser Certificate to individuals who meet the examination requirements as decided by the Minister of Finance.

5. Manage the list of price appraisers.

6. Organize the safe storage and archiving of examination-related files and documents in accordance with current regulations.

ANNEX NO. 01

7. Perform state management functions related to the price appraiser examination period.

APPRAISER ON PRICE

(Issued together with Decision No. 55/2008/QĐ-BTC

dated July 15, 2008 of the Minister of Finance)

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CONTENT OF THE SUBJECTS FOR THE CERTIFICATION EXAMINATION

I. The subjects include:

Specialized subjects:

1. Law applicable to pricing and asset appraisal activities;

2. Principles of market price formation;

3. Basic principles of asset appraisal;

4. Real estate appraisal;

5. Machinery and equipment appraisal;

6. Business value appraisal.

Conditional subjects:

7. Computer skills (level B);

8. Foreign language: level C of one of five common languages: English, Russian, French, Chinese, German.

II. Specific content of each subject:

1. Law applicable to pricing and asset appraisal activities

1.1. Property law and property rights;

1.2. Key contents of the law on pricing and asset appraisal;

1.3. Legal status of the price appraiser;

1.4. Corporate law;

1.5. Contract law;

1.6. Tax law;

1.7. Dispute resolution law;

1.8. Bankruptcy law.

2. Principles of market price formation

2.1. The concept of price in a market economy;

2.2. The economic essence of the price concept (according to Karl Marx's theory);

2.3. Market price mechanism:

- Market price movement mechanism

- Trends in market price movement and factors affecting the formation and movement of enterprise product prices.

2.4. Cost classification and determination:

- Cost classification

- Selling price structure

- Analysis of the relationship between cost, production volume, and expected price.

2.5. Market forms and pricing methods.

2. Principles of market price formation;

2.6. Current price management mechanisms.

3. Basic concepts of asset appraisal;

3.2. Value basis of asset appraisal;

3.3. Principles of asset appraisal;

3.4. Approaches and basic methods used in asset appraisal;

3.5. Applied mathematics in asset appraisal;

3.6. Asset appraisal process;

3.7. Appraisal reports and certificates;

3.8. Vietnam's asset appraisal standards system.

4. Real estate appraisal

4.1. Role, purpose, and significance of real estate appraisal;

4.2. Real estate;

4.3. Real estate market;

4.4. Real estate appraisal:

- Concept.

- Value basis of real estate appraisal.

- Factors affecting real estate prices.

4.5. Principles of real estate appraisal;

4.6. Real estate appraisal process;

4.7. Real estate appraisal methods according to Vietnam's appraisal standards system;

4.8. Specific exercises for each appraisal method.

5. Machinery and equipment appraisal

5.1. Role, purpose, and significance of machinery and equipment appraisal;

5.2. Concept, nature, and classification of machinery and equipment;

5.3. Machinery and equipment market;

5.4. Value basis of machinery and equipment appraisal;

5.5. Factors affecting machinery and equipment prices;

5.6. Machinery and equipment appraisal process;

5.7. Machinery and equipment appraisal methods according to Vietnam's appraisal standards system;

5.8. Specific exercises for each appraisal method.

6. Business value appraisal

6.1. Concept, role, purpose, and significance of business value appraisal;

6.2. Business value appraisal according to international and Vietnamese standards.

- Basic concepts.

- Appraisal basis.

- Appraisal process.

6.3. Factors affecting business value.

- Macro environment of the business.

- Industry environment.

- Business location.

6.4. Product, market, and business strategy factors of the business.

- Product, market, and business strategy factors of the business.

- Product evaluation.

- Market evaluation.

- Strategy evaluation.

6.5. Business management factors.

- Evaluation of business types.

- Evaluation of technology and equipment.

- Evaluation of raw material resources.

- Human resource evaluation.

6.6. Financial situation analysis of the business:

- Concept and financial analysis of the business.

- Documents used for analysis.

6.7. Methods for determining business value.

6.8. Methods for determining the value of state-owned enterprises for privatization according to current regulations:

- Asset-based method.

- Discounted cash flow method.

- Other methods.

6.9. Specific application exercises for each method.

7. Computer skills:

- Windows operating system and basic applications.

- WINWORD:

+ Commands, block work.

+ Table creation, page setting.

- EXCEL and basic applications.

- Microsoft PowerPoint.

- Computers, computer networks, internet, websites.

8. Foreign language

- Level C or higher.

- Reading and writing skills.

ANNEX NO. 02 EXAM SCORE CERTIFICATE

(Annexed to Decision No. /2008/QD-BTC dated month year 2008 of the Minister of Finance)

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EXAM SCORE CERTIFICATE

BOARD OF EXAMINERS FOR PRICE APPRAISERS

CERTIFICATE

Mr. (Mrs.)...

Year of birth...

Workplace...

Participated in the price appraiser certification examination, session number...year 200..., organized from day month year 200... to day month year 200... at...

Exam scores for the following subjects are as follows:

ANNEX NO. 03

SAMPLE OF THE PRICE APPRAISER CERTIFICATE

ANNEX NO. 02 EXAM SCORE CERTIFICATE

(Annexed to Decision No. /2008/QD-BTC dated month year 2008 of the Minister of Finance)

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The template for the price appraisal assessor card is specified as follows:

1. Size: 7.0cm x 10 cm

2. Main features: the card has two sides written in Vietnamese and English.

a. Front side:

+ Title of the Socialist Republic of Vietnam (black text)

+ Issuing authority name (black text)

+ Price Appraisal Assessor Card (red text)

+ Card number (black text)

+ Surname, given name, date of birth, place of origin (black text)

+ Hanoi, day, month, year (black text)

+ Minister of Finance (black text)

+ Signature of the authorized person from the Ministry of Finance and stamp of the issuing authority.

+ Validity period.

+ On the left is a 3 x 4 cm color photo of the assessor with the stamp of the issuing authority overlaid.

b. Back side:

+ Content specifying the use of the card according to the provisions of this decision (black text).

c. Color:

+ Front side of the card is pink, with the National Emblem and embossed text TĐGVN.

+ Back side of the card is pink, with the National Emblem embossed.

Front Side

Back Side