{"id":20271,"date":"2013-08-19T10:24:08","date_gmt":"2013-08-19T10:24:08","guid":{"rendered":""},"modified":"2013-08-19T10:24:08","modified_gmt":"2013-08-19T10:24:08","slug":"nghi-dinh-so-892013nd-cp-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-luat-gia-ve-tham-dinh-gia-chi-thi-so-17ct-ttg-ve-viec-tang-cuong-quan-ly-kiem-soat-viec-nhap-khau-cong-nghe-may-moc","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=20271","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 89\/2013\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt gi\u00e1 v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1; Ch\u1ec9 th\u1ecb s\u1ed1 17\/CT -TTg v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t vi\u1ec7c nh\u1eadp kh\u1ea9u c\u00f4ng ngh\u1ec7, m\u00e1y m\u00f3c…"},"content":{"rendered":"

CH\u00cdNH PH\u1ee6
——-<\/FONT><\/B><\/P><\/TD>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
————–<\/FONT><\/B><\/P><\/TD><\/TR>

S\u1ed1: 89\/2013\/N\u0110-CP<\/FONT><\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 08 n\u0103m 2013<\/FONT><\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE>


NGH\u1eca \u0110\u1ecaNH<\/FONT><\/SPAN><\/B><\/A><\/P>

QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT GI\u00c1 V\u1ec0 TH\u1ea8M \u0110\u1ecaNH GI\u00c1<\/FONT><\/A><\/P>

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/FONT><\/I><\/P>

C\u0103n c\u1ee9 Lu\u1eadt gi\u00e1 ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/FONT><\/I><\/P>

C\u0103n c\u1ee9 Lu\u1eadt doanh nghi\u1ec7p ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/FONT><\/I><\/P>

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/FONT><\/I><\/P>

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt gi\u00e1 v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1,<\/FONT><\/I><\/P>

Ch\u01b0\u01a1ng 1.<\/FONT><\/B><\/A><\/P>

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/FONT><\/SPAN><\/B><\/A><\/P>

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/FONT><\/B><\/A><\/P>

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt gi\u00e1 v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1, bao g\u1ed3m: N\u1ed9i dung v\u00e0 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1; ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam; ti\u00eau chu\u1ea9n v\u00e0 th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1; t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1; gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p, thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; h\u00ecnh th\u1ee9c, ph\u1ea1m vi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/FONT><\/P>

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/FONT><\/B><\/A><\/P>

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi: Th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1; doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1; c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u1eed ng\u01b0\u1eddi v\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u1eed tham gia H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1; c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u, \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh gi\u00e1; t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1; c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/FONT><\/B><\/A><\/P>

Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/FONT><\/P>

1. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

2. Kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u00ea doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c v\u0103n b\u1ea3n y\u00eau c\u1ea7u, \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

3. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u00ean c\u01a1 s\u1edf tham gia t\u1ef1 nguy\u1ec7n c\u1ee7a c\u00e1c th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan trong l\u0129nh v\u1ef1c th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

4. Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p th\u1ef1c h\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1 d\u00f9ng l\u00e0m chu\u1ea9n m\u1ef1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i Vi\u1ec7t Nam.<\/FONT><\/P>

\u0110i\u1ec1u 4. N\u1ed9i dung qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. X\u00e2y d\u1ef1ng, ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u1edf Vi\u1ec7t Nam.<\/FONT><\/P>

2. Ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1, Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam.<\/FONT><\/P>

3. Th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/FONT><\/P>

4. Quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, thu th\u1eadp, t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 cung c\u1ea5p th\u00f4ng tin v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

5. Qu\u1ea3n l\u00fd \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1; qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c thi, c\u1ea5p v\u00e0 thu h\u1ed3i Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1; qu\u1ea3n l\u00fd, c\u1ea5p v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

6. Ki\u1ec3m tra, thanh tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

7. T\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc, h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 5. Th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/FONT><\/P>

a) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u1edf Vi\u1ec7t Nam;<\/FONT><\/P>

b) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh ho\u1eb7c ban h\u00e0nh theo th\u1ea9m quy\u1ec1n v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1, Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam;<\/FONT><\/P>

c) T\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1, c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1, Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam;<\/FONT><\/P>

d) Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi, vi\u1ec7c t\u1ed5 ch\u1ee9c thi v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u1ea5p Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1; qu\u1ea3n l\u00fd, c\u1ea5p v\u00e0 thu h\u1ed3i Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1;<\/FONT><\/P>

\u0111) Quy \u0111\u1ecbnh v\u1ec1 \u0111\u00e0o t\u1ea1o, c\u1ea5p ch\u1ee9ng ch\u1ec9 \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 cho th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 h\u00e0nh ngh\u1ec1;<\/FONT><\/P>

e) Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc, \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

g) Quy \u0111\u1ecbnh m\u1eabu, c\u1ea5p v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1; c\u00f4ng khai danh s\u00e1ch th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 h\u00e0nh ngh\u1ec1 v\u00e0 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 trong c\u1ea3 n\u01b0\u1edbc;<\/FONT><\/P>

h) Quy \u0111\u1ecbnh v\u1ec1 mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

i) Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/FONT><\/P>

k) Th\u1ef1c hi\u1ec7n h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

l) Thanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

m) T\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1; quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

n) Th\u1ef1c hi\u1ec7n vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc theo y\u00eau c\u1ea7u c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/FONT><\/P>

o) Quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, thu th\u1eadp, t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 cung c\u1ea5p th\u00f4ng tin v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

3. C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 c\u00f3 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau:<\/FONT><\/P>

a) Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 thu\u1ed9c ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh;<\/FONT><\/P>

b) Ph\u00e2n c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt gi\u00e1 thu\u1ed9c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc; quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/FONT><\/P>

c) Thanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd.<\/FONT><\/P>

4. \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau:<\/FONT><\/P>

a) Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng;<\/FONT><\/P>

b) Ph\u00e2n c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt gi\u00e1 thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/FONT><\/P>

c) Thanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/FONT><\/P>

\u0110i\u1ec1u 6. Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam<\/FONT><\/B><\/A><\/P>

1. H\u1ec7 th\u1ed1ng Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam g\u1ed3m c\u00e1c ti\u00eau chu\u1ea9n h\u01b0\u1edbng d\u1eabn v\u1ec1 nh\u0169ng quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; nh\u1eefng nguy\u00ean t\u1eafc kinh t\u1ebf chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb phi th\u1ecb tr\u01b0\u1eddng l\u00e0m c\u01a1 s\u1edf cho th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n; quy tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1, h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; c\u00e1c c\u00e1ch ti\u1ebfp c\u1eadn v\u00e0 ph\u01b0\u01a1ng ph\u00e1p th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam \u0111\u1ec3 \u00e1p d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/FONT><\/P>

\u0110i\u1ec1u 7. Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1<\/FONT><\/B><\/A><\/P>

1. C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/FONT><\/P>

2. C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan.<\/FONT><\/P>

3. C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1eadt gi\u00e1, th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c ng\u00e0nh g\u1ed3m: Kinh t\u1ebf, kinh t\u1ebf – k\u1ef9 thu\u1eadt, k\u1ef9 thu\u1eadt, lu\u1eadt li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 do c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o h\u1ee3p ph\u00e1p \u1edf Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i c\u1ea5p.<\/FONT><\/P>

4. C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf theo chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o t\u1eeb 36 (ba m\u01b0\u01a1i s\u00e1u) th\u00e1ng tr\u1edf l\u00ean t\u00ednh t\u1eeb ng\u00e0y c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc theo chuy\u00ean ng\u00e0nh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/FONT><\/P>

5. C\u00f3 Ch\u1ee9ng ch\u1ec9 \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 do c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u00e0o t\u1ea1o chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/FONT><\/P>

a) Ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc trong n\u01b0\u1edbc ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i v\u1ec1 chuy\u00ean ng\u00e0nh v\u1eadt gi\u00e1, th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) Ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc ng\u00e0nh kinh t\u1ebf, kinh t\u1ebf – k\u1ef9 thu\u1eadt, k\u1ef9 thu\u1eadt, lu\u1eadt li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u00e3 c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p cao \u0111\u1eb3ng chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

6. C\u00f3 Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p.<\/FONT><\/P>

\u0110i\u1ec1u 8. Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1<\/FONT><\/B><\/A><\/P>

1. C\u00f4ng d\u00e2n Vi\u1ec7t Nam c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea1t c\u00e1c y\u00eau c\u1ea7u c\u1ee7a k\u1ef3 thi c\u1ea5p Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c th\u00ec \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1.<\/FONT><\/P>

2. Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u00f4ng nh\u1eadn, c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 9. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, c\u1ea5p ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5 v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 sau:<\/FONT><\/P>

a) Nghi\u00ean c\u1ee9u, c\u1eadp nh\u1eadt ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 qu\u1ed1c t\u1ebf \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t ban h\u00e0nh ho\u1eb7c b\u1ed5 sung s\u1eeda \u0111\u1ed5i Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf;<\/FONT><\/P>

b) Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c thi c\u1ea5p Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1;<\/FONT><\/P>

c) Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 h\u1ed9i vi\u00ean;<\/FONT><\/P>

d) Cung c\u1ea5p th\u00f4ng tin cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9i vi\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

\u0111) T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c th\u00f4ng tin, tuy\u00ean truy\u1ec1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1; ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c gi\u00e1;<\/FONT><\/P>

e) Tham gia ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i.<\/FONT><\/P>

3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/FONT><\/P>

\u0110i\u1ec1u 10. C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam.<\/FONT><\/P>

2. Mua, b\u00e1n t\u00e0i s\u1ea3n thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 danh m\u1ee5c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/FONT><\/P>

3. C\u00f3 th\u1ea9m \u0111\u1ecbnh vi\u00ean tham gia th\u1ea9m \u0111\u1ecbnh gi\u00e1, ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c l\u00e0 kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

4. C\u00f3 th\u1ea9m \u0111\u1ecbnh vi\u00ean tham gia th\u1ea9m \u0111\u1ecbnh gi\u00e1, ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 m\u00e0 c\u00f3 b\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t l\u00e0:<\/FONT><\/P>

a) Th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c l\u00e0 kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t, ki\u1ec3m so\u00e1t vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c l\u00e0 kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

5. Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t, ki\u1ec3m so\u00e1t vi\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

6. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 c\u00e1c m\u1ed1i quan h\u1ec7 sau:<\/FONT><\/P>

a) C\u00f3 c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp ho\u1eb7c tham gia th\u00e0nh l\u1eadp; ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty, t\u1ed5 h\u1ee3p c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con;<\/FONT><\/P>

b) C\u00f3 m\u1ed1i quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c gi\u1eefa hai \u0111\u01a1n v\u1ecb;<\/FONT><\/P>

c) C\u00f9ng tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c;<\/FONT><\/P>

d) C\u00f3 th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c kinh doanh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng.<\/FONT><\/P>

7. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111ang trong th\u1eddi gian b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1eb7c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 11. Gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u1edbi kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1; tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u th\u1ea7u d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u \u0111\u1ed1i v\u1edbi g\u00f3i th\u1ea7u d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n.<\/FONT><\/P>

2. C\u00e1c c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1:<\/FONT><\/P>

a) N\u1ed9i dung, kh\u1ed1i l\u01b0\u1ee3ng, t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) Chi ph\u00ed kinh doanh th\u1ef1c t\u1ebf h\u1ee3p l\u00fd t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 g\u1ed3m: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh kh\u1ea3o s\u00e1t, thu th\u1eadp, ph\u00e2n t\u00edch, x\u1eed l\u00fd th\u00f4ng tin; chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/FONT><\/P>

c) Chi ph\u00ed mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ho\u1eb7c chi ph\u00ed tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p;<\/FONT><\/P>

d) L\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn (n\u1ebfu c\u00f3) \u0111\u1ea3m b\u1ea3o gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p m\u1eb7t b\u1eb1ng gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/FONT><\/P>

\u0111) C\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

3. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft bi\u1ec3u gi\u00e1 d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 4, Kho\u1ea3n 5 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt gi\u00e1 b\u1eb1ng h\u00ecnh th\u1ee9c m\u1ee9c gi\u00e1 d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i, theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 h\u00ecnh th\u1ee9c kh\u00e1c do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

\u0110i\u1ec1u 12. C\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/FONT><\/B><\/A><\/P>

1. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c \u0111\u1eb7t c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u1ee7a Vi\u1ec7t Nam v\u00e0 ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/FONT><\/P>

2. Trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1eb7t c\u01a1 s\u1edf ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m theo t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan cho B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t.<\/FONT><\/P>

Ch\u01b0\u01a1ng 2.<\/FONT><\/B><\/A><\/P>

QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/FONT><\/SPAN><\/B><\/A><\/P>

M\u1ee4C 1. TR\u00ccNH T\u1ef0, TH\u1ee6 T\u1ee4C C\u1ea4P GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u1ee6 \u0110I\u1ec0U KI\u1ec6N KINH DOANH D\u1ecaCH V\u1ee4 TH\u1ea6M \u0110\u1ecaNH GI\u00c1<\/FONT><\/B><\/A><\/P>

\u0110i\u1ec1u 13. C\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt gi\u00e1 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 khi thay \u0111\u1ed5i m\u1ed9t trong nh\u1eefng n\u1ed9i dung sau:<\/FONT><\/P>

a) C\u00f3 s\u1ef1 thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1ecb m\u1ea5t, b\u1ecb r\u00e1ch, b\u1ecb ch\u00e1y ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i do thi\u00ean tai, \u0111\u1ecbch h\u1ecda ho\u1eb7c l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c.<\/FONT><\/P>

\u0110i\u1ec1u 14. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 g\u1ed3m c\u00f3:<\/FONT><\/P>

a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo M\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh;<\/FONT><\/P>

b) B\u1ea3n sao ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p;<\/FONT><\/P>

c) Gi\u1ea5y \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a c\u00e1c th\u1ea9m \u0111\u1ecbnh vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c doanh nghi\u1ec7p x\u00e1c nh\u1eadn; Gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 cho th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 h\u00e0nh ngh\u1ec1 (n\u1ebfu c\u00f3);<\/FONT><\/P>

d) B\u1ea3n sao H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) c\u1ee7a c\u00e1c th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p;<\/FONT><\/P>

\u0111) T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 m\u1ee9c v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; m\u1ee9c v\u1ed1n g\u00f3p c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i doanh nghi\u1ec7p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

e) Bi\u00ean lai n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh;<\/FONT><\/P>

g) B\u1ea3n sao ch\u1ee9ng th\u1ef1c v\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m ch\u1ee9c v\u1ee5 \u0111\u1ed1i v\u1edbi \u0111\u1ea1i \u0111i\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n trong l\u0129nh v\u1ef1c th\u1ea9m \u0111\u1ecbnh gi\u00e1 (n\u1ebfu c\u00f3).<\/FONT><\/P>

2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 g\u1ed3m c\u00f3:<\/FONT><\/P>

a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo M\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh;<\/FONT><\/P>

b) B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p. Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n ho\u1eb7c c\u01a1 quan c\u00f4ng an c\u1ea5p x\u00e3, ph\u01b0\u1eddng t\u1ea1i n\u01a1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i;<\/FONT><\/P>

c) Bi\u00ean lai n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh;<\/FONT><\/P>

d) B\u1ea3n sao ch\u1ee9ng th\u1ef1c v\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m ch\u1ee9c v\u1ee5 \u0111\u1ed1i v\u1edbi \u0111\u1ea1i \u0111i\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n trong l\u0129nh v\u1ef1c th\u1ea9m \u0111\u1ecbnh gi\u00e1 (n\u1ebfu c\u00f3).<\/FONT><\/P>

\u0110i\u1ec1u 15. Th\u1eddi h\u1ea1n c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 01 (m\u1ed9t) b\u1ed9 h\u1ed3 s\u01a1 do doanh nghi\u1ec7p l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 cho doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 01 (m\u1ed9t) b\u1ed9 h\u1ed3 s\u01a1 do doanh nghi\u1ec7p l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 cho doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

3. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do cho doanh nghi\u1ec7p \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/FONT><\/P>

\u0110i\u1ec1u 16. L\u1ec7 ph\u00ed c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed khi n\u1ed9p h\u1ed3 s\u01a1 c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 17. Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh<\/FONT><\/B><\/A><\/P>

1. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh khi thay \u0111\u1ed5i m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/FONT><\/P>

a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt gi\u00e1;<\/FONT><\/P>

b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

c) Danh s\u00e1ch th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p, bao g\u1ed3m: T\u00ean, n\u0103m sinh, qu\u00ea qu\u00e1n, ch\u1ee9c v\u1ee5, s\u1ed1 Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u00e0 ng\u00e0y c\u1ea5p Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1;<\/FONT><\/P>

d) Doanh nghi\u1ec7p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/FONT><\/P>

\u0111) Doanh nghi\u1ec7p b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, t\u1ea1m ng\u1eebng, t\u1ef1 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

e) Doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/FONT><\/P>

2. Trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i nh\u1eefng n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh theo d\u00f5i, t\u1ed5ng h\u1ee3p th\u00f4ng tin, r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u1ee7a doanh nghi\u1ec7p ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 18. Th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c g\u00f3p t\u1ed1i \u0111a 35% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 hai th\u00e0nh, vi\u00ean tr\u1edf l\u00ean. C\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c g\u00f3p t\u1ed1i \u0111a 35% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n th\u00ec t\u1ed5ng s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u1ed1i \u0111a b\u1eb1ng 35% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i l\u00e0 th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 m\u00e0 t\u1ed5 ch\u1ee9c tham gia g\u00f3p v\u1ed1n; \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c tham gia g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u00f3 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0 \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00e1c.<\/FONT><\/P>

M\u1ee4C 2. \u0110\u00ccNH CH\u1ec8 KINH DOANH D\u1ecaCH V\u1ee4 TH\u1ea8M \u0110\u1ecaNH GI\u00c1, THU H\u1ed2I GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u1ee6 \u0110I\u1ec0U KI\u1ec6N KINH DOANH D\u1ecaCH V\u1ee4 TH\u1ea8M \u0110\u1ecaNH GI\u00c1<\/FONT><\/B><\/A><\/P>

\u0110i\u1ec1u 19. \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt gi\u00e1 khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/FONT><\/P>

a) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3, Kho\u1ea3n 4 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt gi\u00e1 trong 03 (ba) th\u00e1ng li\u00ean t\u1ee5c.<\/FONT><\/P>

b) C\u00f3 sai ph\u1ea1m nghi\u00eam tr\u1ecdng v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1, bao g\u1ed3m:<\/FONT><\/P>

– Kh\u00f4ng tu\u00e2n th\u1ee7 Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam.<\/FONT><\/P>

– Ti\u1ebft l\u1ed9 th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1, kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed3ng \u00fd ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/FONT><\/P>

– C\u00f3 h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng v\u1edbi ch\u1ee7 t\u00e0i s\u1ea3n, kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1, ng\u01b0\u1eddi c\u00f3 li\u00ean quan khi th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 nh\u1eb1m l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

– L\u00e0m sai l\u1ec7ch h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c sai l\u1ec7ch th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n 10% \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, 15% \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a so v\u1edbi k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 cu\u1ed1i c\u00f9ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. B\u1ed9 T\u00e0i ch\u00ednh, ra quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

3. Th\u1eddi gian b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c. Trong th\u1eddi gian n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd v\u00e0 kh\u1eafc ph\u1ee5c vi ph\u1ea1m c\u1ee7a \u0111\u01a1n v\u1ecb k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan, \u0111\u1ed3ng th\u1eddi \u0111\u1ec1 ngh\u1ecb cho ph\u00e9p ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ph\u00e9p doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3, Kho\u1ea3n 4 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt gi\u00e1 ho\u1eb7c x\u1eed l\u00fd thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

4. Trong th\u1eddi gian b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd v\u1edbi th\u1ea9m \u0111\u1ecbnh vi\u00ean, nh\u00e2n vi\u00ean v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd kh\u00e1c theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/FONT><\/P>

5. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u0103ng t\u1ea3i c\u00f4ng khai tr\u00ean trang Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh danh s\u00e1ch doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1, danh s\u00e1ch doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 sau khi b\u1ecb \u0111\u00ecnh ch\u1ec9.<\/FONT><\/P>

\u0110i\u1ec1u 20. Thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt gi\u00e1.<\/FONT><\/P>

2. B\u1ed9 T\u00e0i ch\u00ednh ra Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; \u0111\u0103ng t\u1ea3i c\u00f4ng khai danh s\u00e1ch doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; x\u00f3a t\u00ean kh\u1ecfi Danh s\u00e1ch c\u00f4ng khai doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u00ean trang Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/FONT><\/P>

3. Doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/FONT><\/P>

M\u1ee4C 3. H\u00ccNH TH\u1ee8C, PH\u1ea0M VI CUNG C\u1ea4P D\u1ecaCH V\u1ee4 TH\u1ea8M \u0110\u1ecaNH GI\u00c1 C\u1ee6A T\u1ed4 CH\u1ee8C TH\u1ea8M \u0110\u1ecaNH GI\u00c1 N\u01af\u1edaC NGO\u00c0I T\u1ea0I VI\u1ec6T NAM<\/FONT><\/B><\/A><\/P>

\u0110i\u1ec1u 21. H\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/FONT><\/B><\/A><\/P>

1. T\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 h\u1ee3p ph\u00e1p t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i th\u00ec \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i Vi\u1ec7t Nam. T\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i tham gia g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

2. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 39, \u0110i\u1ec1u 43 c\u1ee7a Lu\u1eadt gi\u00e1 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

\u0110i\u1ec1u 22. C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

2. T\u00e0i s\u1ea3n thu\u1ed9c an ninh qu\u1ed1c ph\u00f2ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

M\u1ee4C 4. TR\u00ccNH T\u1ef0, TH\u1ee6 T\u1ee4C TH\u1ea8M \u0110\u1ecaNH GI\u00c1 C\u1ee6A NH\u00c0 N\u01af\u1edaC<\/FONT><\/B><\/A><\/P>

\u0110i\u1ec1u 23. Y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/FONT><\/B><\/A><\/P>

1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u ho\u1eb7c \u0111\u1ec1 ngh\u1ecb (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 y\u00eau c\u1ea7u) b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao mua, b\u00e1n, thanh l\u00fd, cho thu\u00ea, \u0111i thu\u00ea t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt gi\u00e1, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/FONT><\/P>

a) Mua, b\u00e1n, thanh l\u00fd, cho thu\u00ea t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111i thu\u00ea t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc;<\/FONT><\/P>

b) Kh\u00f4ng thu\u00ea \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao mua, b\u00e1n, thanh l\u00fd, cho thu\u00ea, \u0111i thu\u00ea t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u0103ng c\u00f4ng khai th\u00f4ng tin sau 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y m\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 nh\u01b0ng kh\u00f4ng c\u00f3 doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 tham gia, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u th\u1ea7u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u;<\/FONT><\/P>

c) Mua, b\u00e1n t\u00e0i s\u1ea3n thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 danh m\u1ee5c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc;<\/FONT><\/P>

d) Mua, b\u00e1n t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn m\u00e0 sau khi \u0111\u00e3 thu\u00ea doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, c\u01a1 quan ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u1ea5y c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn th\u1ea9m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo ph\u00e2n c\u1ea5p th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n Kho\u1ea3n 2, \u0110i\u1ec3m b Kho\u1ea3n 3 v\u00e0 \u0110i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

2. V\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u00ednh sau \u0111\u00e2y:<\/FONT><\/P>

a) T\u00ean c\u01a1 quan y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) N\u1ed9i dung y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

c) Th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 k\u00e8m theo t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan; ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng kinh t\u1ebf-k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1; ch\u1ee9ng th\u01b0, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan.<\/FONT><\/P>

3. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec trong v\u0103n b\u1ea3n y\u00eau c\u1ea7u ph\u1ea3i ghi r\u00f5 l\u00fd do y\u00eau c\u1ea7u c\u00f3 \u00fd ki\u1ebfn th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

\u0110i\u1ec1u 24. Ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/FONT><\/B><\/A><\/P>

1. V\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo ph\u00e2n c\u1ea5p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

2. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1; tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft th\u00ec th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 c\u1ee7a Lu\u1eadt gi\u00e1, \u0110i\u1ec1u 28 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/FONT><\/P>

3. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i th\u1ea9m \u0111\u1ecbnh gi\u00e1 do kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 26 v\u00e0 \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c tham gia th\u1ea9m \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/FONT><\/P>

\u0110i\u1ec1u 25. Tr\u00ecnh t\u1ef1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/FONT><\/B><\/A><\/P>

1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo tr\u00ecnh t\u1ef1 sau:<\/FONT><\/P>

a) X\u00e1c \u0111\u1ecbnh t\u1ed5ng qu\u00e1t v\u1ec1 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) L\u1eadp k\u1ebf ho\u1ea1ch th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

c) Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf, thu th\u1eadp th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

d) Ph\u00e2n t\u00edch th\u00f4ng tin;<\/FONT><\/P>

\u0111) X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u0103n c\u1ee9 v\u00e0o quy ch\u1ebf t\u00ednh gi\u00e1 t\u00e0i s\u1ea3n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh; c\u00e1c nguy\u00ean t\u1eafc, c\u0103n c\u1ee9, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

e) L\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1, v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u1ec1 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u00ea duy\u1ec7t; sau \u0111\u00f3 g\u1eedi v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u1ec1 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 cho c\u01a1 quan y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. T\u00f9y theo t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh, tr\u00ecnh t\u1ef1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 th\u1ec3 r\u00fat g\u1ecdn m\u1ed9t s\u1ed1 b\u01b0\u1edbc so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/FONT><\/P>

3. C\u01a1 quan c\u00f3 y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1; ph\u1ed1i h\u1ee3p t\u1ed5 ch\u1ee9c kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1, n\u1ebfu c\u1ea7n thi\u1ebft.<\/FONT><\/P>

\u0110i\u1ec1u 26. Quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a th\u1ee7 tr\u01b0\u1edfng, c\u00f4ng ch\u1ee9c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc<\/FONT><\/B><\/A><\/P>

1. Th\u1ee7 tr\u01b0\u1edfng, c\u00f4ng ch\u1ee9c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n:<\/FONT><\/P>

a) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo s\u1ef1 ph\u00e2n c\u00f4ng c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) Y\u00eau c\u1ea7u c\u01a1 quan c\u00f3 y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n;<\/FONT><\/P>

c) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng kinh t\u1ebf – k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a t\u00e0i s\u1ea3n; thu\u00ea th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u1eb1m c\u00f3 th\u00eam th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Kinh ph\u00ed thu\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

d) T\u1eeb ch\u1ed1i vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/FONT><\/P>

\u0111) \u0110\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/FONT><\/P>

2. Th\u1ee7 tr\u01b0\u1edfng, c\u00f4ng ch\u1ee9c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ngh\u0129a v\u1ee5:<\/FONT><\/P>

a) Tu\u00e2n th\u1ee7 tr\u00ecnh t\u1ef1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

b) B\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5; t\u00ednh trung th\u1ef1c, kh\u00e1ch quan trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n;<\/FONT><\/P>

c) B\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

3. Ngo\u00e0i c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, Th\u1ee7 tr\u01b0\u1edfng, c\u00f4ng ch\u1ee9c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n, ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ch\u1ee9c.<\/FONT><\/P>

\u0110i\u1ec1u 27. L\u1eadp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/FONT><\/B><\/A><\/P>

1. H\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u1eadp g\u1ed3m c\u00f3 c\u00e1c t\u00e0i li\u1ec7u sau \u0111\u00e2y:<\/FONT><\/P>

a) V\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u1ec1 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1; Bi\u00ean b\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 K\u1ebft lu\u1eadn th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

c) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/FONT><\/P>

2. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ho\u1eb7c c\u01a1 quan ch\u1ee7 tr\u00ec th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u01b0u tr\u1eef. Th\u1eddi gian l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u l\u00e0 10 (m\u01b0\u1eddi) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/FONT><\/P>

\u0110i\u1ec1u 28. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Th\u00e0nh ph\u1ea7n c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/P>

a) H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y do l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m Ch\u1ee7 t\u1ecbch, c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c g\u1ed3m:<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/FONT><\/P>

– C\u00e1c th\u00e0nh vi\u00ean kh\u00e1c do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh th\u00e0nh l\u1eadp theo th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, th\u00e0nh ph\u1ea7n H\u1ed9i \u0111\u1ed3ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/FONT><\/P>

b) H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c c\u1ee7a trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng) do l\u00e3nh \u0111\u1ea1o B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m Ch\u1ee7 t\u1ecbch, c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c g\u1ed3m:<\/FONT><\/P>

– Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 ho\u1eb7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh thu\u1ed9c B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n v\u1ec1 gi\u00e1 ho\u1eb7c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

– C\u00e1c th\u00e0nh vi\u00ean kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

c) H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n do l\u00e3nh \u0111\u1ea1o ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc (S\u1edf T\u00e0i ch\u00ednh, Ph\u00f2ng T\u00e0i ch\u00ednh K\u1ebf ho\u1ea1ch) l\u00e0m Ch\u1ee7 t\u1ecbch, c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c g\u1ed3m:<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/FONT><\/P>

– C\u00e1c th\u00e0nh vi\u00ean kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng quy\u1ebft \u0111\u1ecbnh, c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

d) H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u01a1n v\u1ecb) \u0111\u01b0\u1ee3c giao mua, b\u00e1n, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m Ch\u1ee7 t\u1ecbch, c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c g\u1ed3m:<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n v\u1ec1 gi\u00e1 ho\u1eb7c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao mua, b\u00e1n, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n;<\/FONT><\/P>

– \u0110\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n v\u1ec1 gi\u00e1 ho\u1eb7c t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan c\u1ea5p tr\u00ean;<\/FONT><\/P>

– C\u00e1c th\u00e0nh vi\u00ean kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t m\u1ed9t th\u00e0nh vi\u00ean \u0111\u00e3 qua \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u0111\u00e3 c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p cao \u0111\u1eb3ng, \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1eadt gi\u00e1, th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

3. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp T\u1ed5 gi\u00fap vi\u1ec7c H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

4. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0m vi\u1ec7c theo nguy\u00ean t\u1eafc t\u1eadp th\u1ec3. Phi\u00ean h\u1ecdp th\u1ea9m \u0111\u1ecbnh gi\u00e1 ch\u1ec9 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh khi c\u00f3 m\u1eb7t \u00edt nh\u1ea5t 2\/3 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n tr\u1edf l\u00ean tham d\u1ef1. Tr\u01b0\u1eddng h\u1ee3p H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ch\u1ec9 c\u00f3 03 th\u00e0nh vi\u00ean th\u00ec phi\u00ean h\u1ecdp ph\u1ea3i c\u00f3 m\u1eb7t \u0111\u1ee7 03 th\u00e0nh vi\u00ean. Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111i\u1ec1u h\u00e0nh phi\u00ean h\u1ecdp th\u1ea9m \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh phi\u00ean h\u1ecdp th\u1ea9m \u0111\u1ecbnh gi\u00e1, nh\u1eefng th\u00e0nh vi\u00ean v\u1eafng m\u1eb7t ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi t\u1edbi Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 n\u00eau r\u00f5 l\u00fd do v\u1eafng m\u1eb7t v\u00e0 c\u00f3 \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp c\u1ee7a m\u00ecnh v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh.<\/FONT><\/P>

H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 k\u1ebft lu\u1eadn v\u1ec1 gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n theo \u00fd ki\u1ebfn \u0111a s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c bi\u1ec3u quy\u1ebft v\u00e0 th\u00f4ng qua c\u1ee7a th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng c\u00f3 m\u1eb7t t\u1ea1i phi\u00ean h\u1ecdp. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00fd ki\u1ebfn ngang nhau th\u00ec b\u00ean c\u00f3 bi\u1ec3u quy\u1ebft c\u1ee7a Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng l\u00e0 \u00fd ki\u1ebfn quy\u1ebft \u0111\u1ecbnh. Th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 quy\u1ec1n b\u1ea3o l\u01b0u \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh n\u1ebfu kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft lu\u1eadn v\u1ec1 gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n do H\u1ed9i \u0111\u1ed3ng quy\u1ebft \u0111\u1ecbnh; \u00fd ki\u1ebfn b\u1ea3o l\u01b0u \u0111\u00f3 \u0111\u01b0\u1ee3c ghi v\u00e0o Bi\u00ean b\u1ea3n phi\u00ean h\u1ecdp th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/FONT><\/P>

5. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng sau khi ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh sau khi H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng s\u1ebd do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ch\u1ee7 tr\u00ec x\u1eed l\u00fd.<\/FONT><\/P>

\u0110i\u1ec1u 29. Quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 quy\u1ec1n:<\/FONT><\/P>

a) Y\u00eau c\u1ea7u c\u01a1 quan c\u00f3 y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n;<\/FONT><\/P>

b) Thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng kinh t\u1ebf – k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a t\u00e0i s\u1ea3n; thu\u00ea th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u1eb1m c\u00f3 th\u00eam th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1. Kinh ph\u00ed thu\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

c) T\u1eeb ch\u1ed1i vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/FONT><\/P>

d) C\u00e1c quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

2. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 ngh\u0129a v\u1ee5:<\/FONT><\/P>

a) Tu\u00e2n th\u1ee7 tr\u00ecnh t\u1ef1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

b) B\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5; t\u00ednh trung th\u1ef1c, kh\u00e1ch quan trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n;<\/FONT><\/P>

c) B\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/FONT><\/P>

d) C\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

3. H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng con d\u1ea5u c\u1ee7a c\u01a1 quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/FONT><\/P>

\u0110i\u1ec1u 30. Quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 quy\u1ec1n:<\/FONT><\/P>

a) Ti\u1ebfp c\u1eadn th\u00f4ng tin, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n;<\/FONT><\/P>

b) \u0110\u01b0a ra nh\u1eadn \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 c\u1ee7a m\u00ecnh trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/FONT><\/P>

c) Bi\u1ec3u quy\u1ebft, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00fd ki\u1ebfn kh\u00e1c th\u00ec c\u00f3 quy\u1ec1n b\u1ea3o l\u01b0u \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng;<\/FONT><\/P>

d) \u0110\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/FONT><\/P>

\u0111) C\u00e1c quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

2. Th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 ngh\u0129a v\u1ee5:<\/FONT><\/P>

a) Tu\u00e2n th\u1ee7 tr\u00ecnh t\u1ef1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/FONT><\/P>

b) B\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5; t\u00ednh trung th\u1ef1c, kh\u00e1ch quan trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 \u00fd ki\u1ebfn nh\u1eadn \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 c\u1ee7a m\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/FONT><\/P>

c) B\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/FONT><\/P>

d) C\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

\u0110i\u1ec1u 31. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c tham gia th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/FONT><\/B><\/A><\/P>

1. Ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c \u0111\u00e3 ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3 tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. Ng\u01b0\u1eddi c\u00f3 b\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t l\u00e0 th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1, ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3 tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

3. Ng\u01b0\u1eddi \u0111ang trong th\u1eddi gian thi h\u00e0nh k\u1ef7 lu\u1eadt t\u1eeb h\u00ecnh th\u1ee9c c\u1ea3nh c\u00e1o tr\u1edf l\u00ean, ng\u01b0\u1eddi \u0111ang b\u1ecb qu\u1ea3n ch\u1ebf h\u00e0nh ch\u00ednh; ng\u01b0\u1eddi b\u1ecb m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/FONT><\/P>

\u0110i\u1ec1u 32. Chi ph\u00ed th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc<\/FONT><\/B><\/A><\/P>

1. Chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/FONT><\/P>

2. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ea9m \u0111\u1ecbnh gi\u00e1 khi mua s\u1eafm, b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc th\u00ec chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/FONT><\/P>

Ch\u01b0\u01a1ng 3.<\/FONT><\/B><\/A><\/P>

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/FONT><\/SPAN><\/B><\/A><\/P>

\u0110i\u1ec1u 33. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/FONT><\/B><\/A><\/P>

1. Trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 02 (hai) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, doanh nghi\u1ec7p \u0111ang h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo Th\u00f4ng b\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt gi\u00e1 v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/FONT><\/P>

2. Trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 02 (hai) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, vi\u1ec7c th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/FONT><\/P>

\u0110i\u1ec1u 34. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/FONT><\/B><\/A><\/P>

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 25 th\u00e1ng 9 n\u0103m 2013.<\/FONT><\/P>

2. B\u00e3i b\u1ecf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 101\/2005\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 8 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 Th\u1ea9m \u0111\u1ecbnh gi\u00e1; b\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 15, \u0110i\u1ec1u 16, \u0110i\u1ec1u 17, \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 170\/2003\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a Ch\u00ednh ph\u1ee7 Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh gi\u00e1; b\u00e3i b\u1ecf quy \u0111\u1ecbnh x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 153\/2007\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 10 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/FONT><\/P>

3. Th\u1ebb Th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn ti\u1ebfp t\u1ee5c c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt gi\u00e1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/FONT><\/P>

\u0110i\u1ec1u 35. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/FONT><\/B><\/A><\/P>

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; c\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/. <\/FONT><\/P>

<\/FONT> <\/P>

<\/FONT> <\/P>

N\u01a1i nh\u1eadn:<\/FONT><\/I><\/B>
– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
– H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
– UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– Ban Ch\u1ec9 \u0111\u1ea1o \u0110\u1ed5i m\u1edbi v\u00e0 Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p;
– Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;
– Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba Vi\u1ec7t Nam;
– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTCP, C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
– L\u01b0u: V\u0103n th\u01b0, KTTH (3b).<\/FONT><\/SPAN><\/P><\/TD>

TM. CH\u00cdNH PH\u1ee6
TH\u1ee6 T\u01af\u1edaNG

(\u0110\u00e3 k\u00fd)


Nguy\u1ec5n T\u1ea5n D\u0169ng<\/FONT><\/B><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

<\/A>

<\/A>

<\/A>

<\/A><\/p>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——-C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac————–S\u1ed1: 89\/2013\/N\u0110-CPH\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 08 n\u0103m 2013NGH\u1eca \u0110\u1ecaNHQUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT GI\u00c1 V\u1ec0 TH\u1ea8M \u0110\u1ecaNH GI\u00c1C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;C\u0103n c\u1ee9 Lu\u1eadt […]<\/p>\n","protected":false},"author":2,"featured_media":20267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/20271"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20271"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/20271\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/20267"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}