Thông tư 60/2021/TT-BTC

Circular No. 60/2021/TT-BTC dated July 21, 2021 on amendments to some Articles of the Government’s Decree No. 38/2014/TT-BTC on elaboration of some Articles of the Government’s Decree No. 89/2013/ND-CP on elaboration of some Articles of the Law on Prices regarding price appraisal

Nội dung toàn văn Circular 60/2021/TT-BTC amendments to some Articles of Decree 38/2014/TT-BTC


MINISTRY OF FINANCE
-------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 60/2021/TT-BTC

Hanoi, July 21, 2021

 

CIRCULAR

AMENDMENTS TO SOME ARTICLES OF THE GOVERNMENT’S DECREE NO. 38/2014/TT-BTC DATED MARCH 28, 2014 ON ELABORATION OF SOME ARTICLES OF THE GOVERNMENT’S DECREE NO. 89/2013/ND-CP DATED AUGUST 06, 2013 ON ELABORATION OF SOME ARTICLES OF THE LAW ON PRICES REGARDING PRICE APPRAISAL

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to the Government's Decree No. 89/2013/ND-CP dated August 06, 2013 on elaboration of some Articles of the Law on Prices regarding price appraisal;

Pursuant to the Government’s Decree No. 12/2021/ND-CP dated February 24, 2021 on amendments to the Government's Decree No. 89/2013/ND-CP dated August 06, 2013 on elaboration of some Articles of the Law on Prices regarding price appraisal;

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

At the request of the Director General of the Department of Price Management,

The Minister of Finance hereby promulgates a Circular on amendments to some Articles of the Government’s Decree No. 38/2014/TT-BTC dated March 28, 2014 on elaboration of some Articles of the Government’s Decree No. 89/2013/ND-CP dated August 06, 2013 on elaboration of some Articles of the Law on Prices regarding price appraisal.

Article 1. Amendments to some Articles of the Government’s Decree No. 38/2014/TT-BTC dated March 28, 2014 on elaboration of some Articles of the Government’s Decree No. 89/2013/ND-CP dated August 06, 2013 on elaboration of some Articles of the Law on Prices regarding price appraisal (hereinafter referred to as “the Circular No. 38/2014/TT-BTC”)

1. Clause 2 of Article 3 is amended as follows:

“2. The enterprise shall submit an application for price appraisal practice for its price appraisers in accordance with regulations in Points c and d Clause 1 Article 14 of the Decree No. 89/2013/ND-CP and Clause 7 Article 1 of the Decree No. 12/2021/ND-CP. The application includes:

a) An application form for price appraisal practice at enterprise, which is made using the Form No. 01 enclosed herewith and certified by the enterprise's legal representative;

b) A copy of the price appraiser’s card or certificate of issuance of price appraiser’s card issued by the Ministry of Finance;

c) An authenticated duplicate or certified true copy of the document on employment contract termination or notification of dissolution/removal of price appraisal enterprise preceding the submission date;

d) A copy of the certificate of professional training in price appraisal for practicing price appraisers as regulated by the Ministry of Finance;

dd) An authenticated duplicate of the work permit for foreigners issued by a Vietnamese competent authority with a period consistent with the employment term specified in the employment contract if the price appraiser is a foreigner;

e) Authenticated duplicates or certified true copies of the employment contract and its Appendixes (if any) signed between the price appraisal enterprise and the price appraiser applying for practice, specifying work period and duties to be performed in accordance with the registered contents;

g) A list of 10 Price Appraisal Certificates or more and a price appraisal report in the preceding year signed by the price appraiser, except the following cases: the price appraiser has practiced price appraisal for less than 06 (six) months in the preceding year; the price appraiser has been declared eligible to practice price appraisal in the current year by the Ministry of Finance; the price appraiser is the legal representative of the price appraisal enterprise and has his/her name written on in the enterprise’s Certificate of eligibility to provide price appraisal services in the preceding year.

It is required to specify the number and date of issue of Price Appraisal Certificates and price appraisal report, and customers, and such certificates and report must be confirmed by the issuer(s).”

2. Clauses 4 and 5 of Article 3 are amended as follows:

“4. If the price appraisal enterprise wishes to apply for addition of a price appraiser, regulations in Clause 2 of this Article shall apply and an application form for addition of price appraiser shall be attached. In the case of applying for removal of a price appraiser, the price appraisal enterprise shall submit an application form for removal of price appraiser to the Ministry of Finance (through the Department of Price Management) enclosed with an authenticated duplicate or certified true copy of the document on employment contract termination or practice deregistration (if the price appraiser still continues to work for the enterprise) of the enterprise in case of the price appraiser to be removed. “4. If the price appraisal enterprise wishes to apply for reassignment of a price appraiser, the price appraisal enterprise shall submit an application for reassignment of price appraiser to the Ministry of Finance (through the Department of Price Management) enclosed with a reassignment application.

5. The Ministry of Finance shall issue a notification of announcement of list of price appraisers eligible to practice price appraisal at price appraisal enterprises no later than the last working day of every month for the price appraisal enterprises that have submitted complete applications for price appraisal practice for their price appraisers before the 20th of every month (according to the date stamp), but before the 10th of December (according to the date stamp). A price appraiser is allowed to practice price appraisal only after receiving the notification from the Ministry of Finance.”

3. Clause 1 of Article 4 is amended as follows:

“1. An application for issuance or re-issuance of the Certificate of eligibility to provide price appraisal services consists of the documents mentioned in Article 14 of the Decree No. 89/2013/ND-CP and Clause 7 Article 1 of the Decree No. 12/2021/ND-CP. An application form for issuance or re-issuance of the Certificate of eligibility to provide price appraisal services is made using the form in the Appendix No. 02 hereof.

If the price appraisal enterprise registers price appraisal service for its branch as specified in Article 41 of the Law on Prices, it must submit a certified true copy of the certificate of branch registration and the enterprise’s letter of authorization. The letter of authorization shall specify that the price appraisal enterprise's branch is entitled to totally or partially carry out price appraisal operations. The branch that partially carries out price appraisal operations is not allowed to issue price appraisal certificates. The branch that totally carries out price appraisal operations is allowed to issue price appraisal certificates.”

4. Clauses 2 and 3 of Article 5 are amended as follows:

“2. The price appraisal enterprise must send a written notification of changes to the Ministry of Finance as specified in Article 17 of the Decree No. 89/2013/ND-CP and Clause 9 Article 1 of the Decree No. 12/2021/ND-CP.

3. The price appraisal enterprise shall register a list of its practicing price appraisers for the following year using the form in Appendix No. 03 attached to this Circular and send it to the Ministry of Finance (through the Department of Price Management) before December 20 (according to the date stamp). According to the application for registration, the Ministry of Finance (the Department of Price Management) shall issue a notification of announcement of list of price appraisers eligible to practice price appraisal as of January 01 of the following year as prescribed.”

5. Clauses 2 and 3 of Article 6 are amended as follows:

“2. The price appraisal enterprise is entitled to purchase professional liability insurance in accordance with regulations of law on insurance business.

“2. The expense for purchasing insurance shall be included in business expenses of the price appraisal enterprise in accordance with regulations of law on corporate income tax.

3. Payment of contributions to fund for provisions against professional risks

a) If the price appraisal enterprise fails to purchase professional liability insurance, it is required to pay contributions to a fund for provisions against professional risks with an annual rate of 1% of the revenue from price appraisal services (the revenue is exclusive of value-added tax). The fund is recorded in the same manner as the fund for provisions for payables. The enterprise shall make and promulgate regulations on management and use of fund for provisions against professional risks.

 b) If the fund’s ending balance is equal to 10% of revenue from price appraisal service in the fiscal year, the payment of contributions to the fund is not required. If the enterprise terminates its price appraisal services, the fund’s remaining balance shall be recorded as other income."

6. Clause 2 of Article 7 is amended as follows:

“2. Price appraisal documents shall be retained for at least 10 (ten) years from the date of issuing price appraisal certificates. Every price appraisal enterprise must take measures to maintain confidentiality, safety, integrity, accessibility and recoverability of the price appraisal documents within the retention period.”

7. Clause 5 of Article 7 is amended as follows:

“5. The price appraisal enterprise’s legal representative shall preserve, retain and destroy price appraisal documents in accordance with regulations of law on archiving.”

8. Article 8 is amended as follows:

“Article 8. Reporting

1. Reporting by a price appraisal enterprise

a) Periodic reports: the price appraisal enterprise shall submit an annual report using the form of the Report on the enterprise’s situation and certain price appraisal indicators in the year provided in the Appendix No. 07 enclosed herewith. The report shall be submitted by March 31 of the year following the reporting year.

b) Ad hoc reports: the price appraisal enterprise shall submit an ad hoc report at the written request of the Ministry of Finance or a competent authority as prescribed by law.

2. Reporting by a price appraisal professional organization

a) Periodic reports: the price appraisal professional organization shall submit an annual report using the form of the Report on situation and operating strategies of the price appraisal professional organization provided in the Appendix No. 08 enclosed herewith. The report shall be submitted by January 31 of the year following the reporting year.

b) Ad hoc reports: The price appraisal professional organization must submit an ad hoc report (if any) or at the written request of the Ministry of Finance in case of inspection, settlement of complaints or denunciations or handling of administrative violations or disputes concerning price appraisal.

3. Periodic and ad hoc reports specified in Clauses 1 and 2 of this Article shall be submitted to the Ministry of Finance (through the Department of Price Management):

- Directly at the office of the receiving authority; or

- By post; or

- By fax or email to [email protected] (scanned copy).

Price appraisal enterprises, branches of price appraisal enterprises and price appraisal professional organization shall take responsibility for the accuracy and truthfulness of reports.”

9. Article 9 is amended as follows:

“Article 9. Control of quality of price appraisal services

Every price appraisal enterprise shall establish and implement procedures for control of quality of its price appraisal services under Vietnamese Valuation Standards and guidance of the Ministry of Finance (if any).

The price appraisal enterprise is entitled to proactively request a competent authority to assess quality of its price appraisal services within at least 06 (six) months after the result of assessment of quality of the enterprise’s price appraisal services is announced.”

10. Clause 2 of Article 10 is amended as follows:

“2. Every price appraisal enterprise shall a price appraisal database serving its professional operations and connect such database with national price database  for control of quality of its price appraisal services under the guidance of the Ministry of Finance (if any).

11. The Appendixes No. 01/TDG to No. 08/TDG enclosed with the Circular No. 38/2014/TT-BTC are replaced with the Appendixes enclosed with this Circular.

Article 2. Implementation clause

1. This Circular comes into force from September 03, 2021.

2. The Ministry of Finance shall assign the Department of Price Management to cooperate with ministries, People's Committees and Departments of Finance of provinces and central-affiliated cities in implementing and instructing price appraisal enterprises to implement this Circular. The Director General of the Department of Price Management, price appraisal enterprises, price appraisers and organizations and individuals concerned are responsible for the implementation of this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

 

 

PP. THE MINISTER
THE DEPUTY MINISTER




Ta Anh Tuan

 

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