ࡱ> q` &bjbjqPqP ;::{.&&&&&&&:^J^J^J8J$O:>8PP"PPPUUU)++++++$vhޖO&UTUUUO&&PPwnwnwnU~&P&P)wnU)wnwnB!&&IPP P^JOZ j|0>OЗ[jЗIЗ&IdUUwnUUUUUOOanUUU>UUUU:::$C^J:::^J:::&&&&&& B TI CHNH S: 24 /2005/Q-BTC CNG HA X HI CH NGH(A VIT NAM c lp -T do -Hnh phc  H Ni, ngy 18 thng 4 nm 2005 QUYT NH CA B TRNG B TI CHNH V vic ban hnh 03 tiu chun thm nh gi Vit Nam B TRNG B TI CHNH - Cn c Php lnh gi s 40/2002/PL-UBTVQH10 ngy 26 thng 4 nm 2002; - Cn c Ngh nh s 170/2003/N-CP ngy 25 thng 12 nm 2003 ca Chnh ph Quy nh chi tit thi hnh mt s iu ca Php lnh Gi; - Cn c Ngh nh s 77/2003/N-CP ngy 01 thng 7 nm 2003 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; - Theo  ngh ca Cc trng Cc Qun l gi, QUYT NH iu 1. Ban hnh ba (03) tiu chun thm nh gi Vit Nam c s hiu v tn gi sau y: Tiu chun s 01: TGVN 01 Gi tr th trng lm c s cho thm nh gi ti sn. Tiu chun s 03: TGVN 03 Nhng quy tc o c hnh ngh thm nh gi ti sn. Tiu chun s 04: TGVN 04 Bo co kt qu, h s v chng th thm nh gi ti sn. iu 2. Tiu chun thm nh gi Vit Nam c ban hnh theo quyt nh ny p dng i vi hot ng thm nh gi trn lnh th Vit Nam. iu 3. Quyt nh ny c hiu lc thi hnh sau 15 ngy k t ngy ng Cng bo. iu 4: Chnh Vn phng B, Cc trng Cc Qun l gi, Th trng cc n v thuc B Ti chnh, Gim c doanh nghip, t chc thm nh gi v thm nh vin v gi chu trch nhim thi hnh Quyt nh ny./. Ni nhn: Vn phng TW ng. Vn phng QH. Vn phng Ch tch nc. To n nhn dn ti cao. Vin kim st nhn dn ti cao. Cc B, C quan ngang B - U ban nhn dn cc tnh, thnh ph trc thuc TW. - S Ti chnh cc tnh, thnh ph trc thuc TW. B T php (Cc kim tra vn bn). Cc n v thuc B Ti chnh Cng bo. Lu: VP, Cc QLG.kt. B trng b tI chnh th trng Trn Vn T ( k) H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 01 Gi tr th trng lm c s cho thm nh gi ti sn (K HIU: TGVN 01) (Ban hnh km theo Quyt nh s 24 / 2005/Q-BTC ngy 18 thng 4 nm 2005 ca B trng B Ti chnh) QUY NH CHUNG. 01. Mc ch ca tiu chun ny l quy nh ni dung v gi tr th trng ca ti sn v vn dng gi tr th trng khi tin hnh thm nh gi ti sn. 02. Phm vi p dng: Doanh nghip, t chc thm nh gi v thm nh vin v gi (sau y gi l thm nh vin) phi tun th nhng quy nh ti tiu chun ny trong qu trnh s dng gi tr th trng lm c s thm nh gi. Tiu chun ny yu cu khi thm nh gi ti sn, thm nh vin phi cn c vo nhng d liu giao dch trn th trng trong iu kin thng mi bnh thng. NI DUNG TIU CHUN 03. Ni dung gi tr th trng ca ti sn nh sau:  Gi tr th trng ca mt ti sn l mc gi c tnh s c mua bn trn th trng vo thi im thm nh gi, gia mt bn l ngi mua sn sng mua v mt bn l ngi bn sn sng bn, trong mt giao dch mua bn khch quan v c lp, trong iu kin thng mi bnh thng . 04. Ni dung trn y c hiu nh sau:  Gi tr th trng ca mt ti sn l mc gi c tnh s c mua bn trn th trng...  l s tin c tnh  ti sn c th c mua, bn trn th trng trong iu kin thng mi bnh thng m s mua bn  tho mn nhng iu kin ca th trng ti thi im thm nh gi. " vo thi im thm nh gi..." l ngy, thng, nm c th khi tin hnh thm nh gi, c gn vi nhng yu t v cung, cu, th hiu v sc mua trn th trng khi thc hin thm nh gi tr ti sn. "gia mt bn l ngi mua sn sng mua..." l ngi ang c kh nng thanh ton v c nhu cu mua ti sn c xc nh gi tr th trng. "v mt bn l ngi bn sn sng bn..." l ngi bn ang c quyn s hu ti sn (tr t), c quyn s dng t c nhu cu mun bn ti sn vi mc gi tt nht c th c trn th trng. (e)  iu kin thng mi bnh thng l vic mua bn c tin hnh khi cc yu t cung, cu, gi c, sc mua khng xy ra nhng t bin do chu tc ng ca thin tai, ch ha; nn kinh t khng b suy thoi hoc pht trin qu nng& ; thng tin v cung, cu, gi c ti sn c th hin cng khai trn th trng. 05. Gi tr th trng th hin mc gi hnh thnh trn th trng cng khai v cnh tranh. Th trng ny c th l th trng trong nc hoc th trng quc t, c th bao gm nhiu ngi mua, ngi bn hoc bao gm mt s lng hn ch ngi mua, ngi bn. 06. Gi tr th trng th hin mc gi c tnh m trn c s , bn bn v bn mua tho thun ti mt thi im sau khi c hai bn  kho st, cn nhc y  cc c hi v la chn tt nht cho mnh t cc thng tin trn th trng trc khi a ra quyt nh mua hoc quyt nh bn mt cch han tan t nguyn, khng nhit tnh mua hoc nhit tnh bn qu mc. 07. Gi tr th trng c xc nh thng qua cc cn c sau: 7.1 Nhng thng tin, d liu v mt k thut v v mt php l ca ti sn; gi chuyn nhng v ti sn thc t c th so snh c trn th trng. 7.2 Mc  s dng tt nht c kh nng mang li gi tr cao nht, c hiu qu nht cho ti sn. Vic nh gi mc  s dng tt nht phi cn c vo nhng d liu lin quan n ti sn trn th trng. 7.3 Kt qu kho st thc t. 08. Trng hp c s hn ch thng tin, d liu trn th trng (v d thm nh gi mt s loi my mc, thit b, vt t chuyn dng no ), thm nh vin phi nu r thc trng ny v phi bo co mc  nh hng hay khng nh hng n kt qu thm nh gi tr do s hn ch cc s liu . 09. Thm nh vin phi thn trng trong phn tch v phn nh trng thi ca th trng, thng bo y  kt qu cc cuc iu tra, kho st v nhng pht hin ca mnh trong bo co kt qu thm nh gi khi gi c th trng tng hoc gim bt thng/t bin, to nn ri ro trong thm nh gi do nh gi gi tr ti sn qu cao hoc qu thp. 10. Thm nh vin phi nu r nhng thng tin, d liu (quy nh ti im 07 ca Tiu chun ny)  s dng lm cn c  tm ra gi tr th trng, mc ch ca vic thm nh gi, tnh hp l ca cc thng s  phn tch, lp lun v bo v cho cc kin, kt lun v kt qu thm nh m thm nh vin nu ra trong bo co kt qu khi thm nh gi tr th trng ca ti sn. H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 03 Nhng quy tc o c hnh ngh thm nh gi ti sn. (K hiu: TGVN 03) (Ban hnh km theo Quyt nh s 24 / 2005/Q-BTC ngy 18 thng 4 nm 2005 ca B trng B Ti chnh) QUY NH CHUNG. 01. Mc ch: tiu chun ny quy nh nhng quy tc o c chi phi thm nh vin v gi (sau y gi l thm nh vin), doanh nghip, t chc thm nh gi trong qu trnh hnh ngh thm nh gi ti sn. 02. Phm vi p dng: doanh nghip, t chc thm nh gi v thm nh vin phi tun th nhng quy nh ca tiu chun ny trong qu trnh thm nh gi. Khch hng c yu cu thm nh gi v bn th ba s dng kt qu thm nh gi phi c nhng hiu bit cn thit v cc quy tc quy nh trong tiu chun ny. NI DUNG CA TIU CHUN. 03. Doanh nghip, t chc thm nh gi v thm nh vin phi lun tn trng v chp hnh ng php lut ca nh nc trong qu trnh hnh ngh. Thm nh vin phi l ngi c o c tt, c nng lc chuyn mn v kinh nghim cn thit  tin hnh thm nh gi ti sn. 04. Doanh nghip, t chc thm nh gi v thm nh vin phi tun th cc tiu chun o c v trnh  chuyn mn ngh nghip thm nh gi nh sau: 4.1 Tiu chun o c: c lp; Chnh trc; Khch quan; B mt; Cng khai, minh bch. 4.2 Trnh  chuyn mn: Nng lc chuyn mn v tnh thn trng; T cch ngh nghip; Tun th tiu chun chuyn mn. 05. c lp: c lp l nguyn tc hnh ngh c bn ca doanh nghip thm nh gi v thm nh vin: Trong qu trnh thm nh gi ti sn, doanh nghip, t chc thm nh gi v thm nh vin phi thc s khng b chi phi hoc b tc ng bi bt k li ch vt cht hoc tinh thn no lm nh hng n s trung thc, khch quan ca vic thm nh gi. Thm nh vin khng c nhn thm nh gi ti sn cho cc t chc, c nhn m mnh c quan h kinh t hoc quyn li kinh t (nh gp vn c phn, cho vay hoc vay vn t khch hng, l c ng chi phi ca khch hng hoc c k kt hp ng gia cng dch v, i l tiu th hng ho). Thm nh vin khng c nhn thm nh gi ti sn cho cc n v m c cha, m, v, chng, con, anh, ch, em rut ang gi v tr trong Hi ng qun tr, ban tng gim c, ban gim c, trng ban ti chnh, k ton trng doanh nghip c ti sn cn thm nh gi. Trong qu trnh thm nh gi, nu c s hn ch khc v tnh c lp th doanh nghip, t chc thm nh gi v thm nh vin phi tm cch loi b s hn ch ny. Nu khng loi b c th doanh nghip, t chc thm nh gi v thm nh vin phi nu r iu ny trong bo co kt qu thm nh nhng mi quan h mang tnh tp th hay c nhn, trc tip hoc gin tip i vi ti sn hay vi doanh nghip l i tng ca nhim v thm nh m mi quan h  c th dn n mu thun li ch tim tng. i vi bo co kt qu thm nh gi ca mt thm nh vin khc, thm nh vin phi xem xt mt cch c lp, khch quan v kt lun thng nht hay khng thng nht vi mt phn hay tan b ni dung ca bo co . 06. Chnh trc: thm nh vin phi thng thn, trung thc v c chnh kin r rng trong phn tch cc yu t tc ng khi thm nh gi. Thm nh vin phi t chi thm nh gi khi khi xt thy khng c  iu kin hoc khi b chi phi bi nhng rng buc c th lm sai lch kt qu thm nh gi. 07. Khch quan: thm nh vin phi cng bng, tn trng s tht v khng c thnh kin, thin v trong vic thu thp ti liu v s dng ti liu  phn tch cc yu t tc ng khi thm nh gi. Doanh nghip, t chc thm nh gi v thm nh vin khng c tin hnh cng vic thm nh gi khi nhng kin v kt lun thm nh  c  ra c ch t trc. Tin thu dch v thm nh gi ti sn phi c xc nh mt cch c lp, theo quy nh, khng ph thuc vo kt qu thm nh gi  c tha thun t trc. Doanh nghip, t chc thm nh gi v thm nh vin phi thm tra nhng thng tin, d liu do khch hng hay mt bn no cung cp  khng nh tnh ph hp hay khng ph hp ca thng tin, d liu . Trng hp vic thm tra nhng thng tin, d liu b hn ch th thm nh vin phi nu r s hn ch  trong bo co thm nh. Doanh nghip, t chc thm nh gi v thm nh vin khng c tin hnh mt dch v thm nh da trn nhng iu kin c tnh gi thit khng c tnh hin thc. 08. B mt: doanh nghip, t chc thm nh gi v thm nh vin khng c tit l nhng thng tin, d liu thc t ca khch hng hay kt qu thm nh gi vi bt k ngi ngoi no, tr trng hp c khch hng hoc php lut cho php. 09. Cng khai, minh bch: Doanh nghip, t chc thm nh gi v thm nh vin phi cng khai nhng iu kin hn ch v nhng iu kin loi tr theo tha thun vi khch hng trong bo co kt qu thm nh gi. Bo co kt qu thm nh gi cing phi nu r cc iu kin rng buc v cng vic, phm vi cng vic, iu kin hn ch, gi thit t ra ca thm nh vin. Mi ti liu th hin tnh php l v c im k thut ca ti sn v kt qu thm nh gi phi c th hin y , r rng trong bo co kt qu thm nh gi. 10. Nng lc chuyn mn v tnh thn trng: Thm nh vin phi thc hin cng vic thm nh gi vi y  nng lc chuyn mn cn thit, tinh thn lm vic chuyn cn, cn nhc y  cc d liu thu thp c trc khi  xut kin chnh thc vi gim c doanh nghip, ngi ng u t chc thm nh gi. Doanh nghip, t chc thm nh gi c trch nhim khng ngng nng cao kin thc chuyn mn v kinh nghim trong hot ng thc tin, trong mi trng php l v ng dng cc tin b k thut cho thm nh vin  p ng yu cu cng vic thm nh gi. Doanh nghip, t chc thm nh gi c trch nhim mua bo him trch nhim ngh nghip i vi hot ng thm nh gi hoc trch lp qu d phng ri ro ngh nghip thm nh gi. 11. T cch ngh nghip: doanh nghip, t chc thm nh gi v thm nh vin phi bo v uy tn ngh nghip, khng c c nhng hnh vi lm gim uy tn ngh nghip thm nh gi. Doanh nghip, t chc thm nh gi v thm nh vin c quyn tham gia Hip hi doanh nghip thm nh gi hoc Hip hi thm nh vin v gi. 12. Tun th tiu chun chuyn mn: doanh nghip, t chc thm nh gi v thm nh vin phi thc hin cng vic thm nh gi theo nhng k thut v tiu chun chuyn mn  quy nh trong h thng tiu chun thm nh gi Vit Nam v cc quy nh php lut hin hnh. 13. Thm nh vin chu trch nhim v tnh ng n ca ni dung bo co kt qu thm nh gi. Gim c doanh nghip, ngi ng u t chc thm nh gi chu trch nhim cui cng v tnh ng n ca ni dung bo co kt qu thm nh gi v chng th thm nh gi trc php lut, khch hng hoc bn th ba. H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 04 Bo co kt qu, h s v chng th thm nh gi tr ti sn. (k hiu: TGVN 04) (Ban hnh km theo Quyt nh s 24/2005/Q-BTC ngy 18 thng 4 nm 2005 ca B trng B Ti chnh). QUY NH CHUNG. 01. Mc ch: mc ch ca tiu chun ny l quy nh hnh thc, ni dung ca bo co kt qu, h s v chng th thm nh gi tr ti sn do doanh nghip, t chc thm nh gi v thm nh vin v gi (sau y gi l thm nh vin) thc hin, cng b khi han thnh cng vic thm nh gi ti sn. 02. Phm vi p dng: doanh nghip, t chc thm nh gi v thm nh vin phi tun th nhng quy nh ca tiu chun ny trong vic lp bo co kt qu, h s v chng th thm nh gi. Khch hng trc tip v cc bn th ba s dng kt qu thm nh gi th hin trong bo co kt qu hoc chng th thm nh gi phi c nhng hiu bit cn thit v ni dung quy nh ca tiu chun ny trong qu trnh phi hp cng vic vi doanh nghip thm nh gi v thm nh vin cing nh khi x l cc quan h lin quan n kt qu thm nh gi. 03. Cc thut ng trong tiu chun ny c hiu nh sau: Bo co kt qu thm nh gi: l vn bn do thm nh vin lp  nu r kin chnh thc ca mnh v qu trnh thm nh gi, mc gi thm nh (th hin bng tin hoc vt ngang gi khc) ca ti sn m khch hng yu cu thm nh gi. H s thm nh gi: l cc ti liu c lin quan n cng vic thm nh gi tr ti sn do thm nh vin lp, thu thp, phn loi, s dng v lu tr trong qu trnh thc hin thm nh gi. Ti liu trong h s thm nh gi c th hin trn giy, phim nh hay nhng vt mang tin khc theo quy nh ca php lut hin hnh. Chng th thm nh gi: l vn bn do doanh nghip, t chc thm nh gi lp nhm cng b cho khch hng hoc bn th ba v nhng ni dung c bn lin quan n kt qu thm nh gi ti sn. Ni dung ca tiu chun. 04. Bo co kt qu thm nh gi phi th hin nhng thng tin ng theo thc t, mang tnh m t v da trn bng chng c th  thuyt minh v mc gi ca ti sn qua thm nh gi. Nhng thng tin ny phi c trnh by theo mt trnh t l-gc, hp l, t m t v ti sn n nhng yu t tc ng ti gi tr th trng ca ti sn, phn tch nhng d liu thu thp trn th trng  c c kt qu thm nh gi. Bo co kt qu phi th hin c nhng lp lun, cch thc, phng php c p dng trong qu trnh thm nh v gii thch mt cch r rng tt c nhng vn  c tc ng n gi tr ti sn. 05. 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(,:>DHRTX\fhnptxʅ̅҅ԅڅ܅*h4h625CJOJQJ\aJmHsH$h4h62CJOJQJaJmHsH$h4h[CJOJQJaJmHsHM܅JJJJJJJJ J(J*J.J2JJDJFJLJNJTJVJ\J^JnJpJtJvJJJJJJJJJJJJJJJJJJJJJJJJJKK K KKKKK$K&K0K2K8K:K@KBKNKPKVKXKdK'h4h626CJOJQJaJmHsHU$h4h[CJOJQJaJmHsH$h4h62CJOJQJaJmHsHMnhin mt bo co thm nh gi phi gm cc ni dung c bn sau: 1. Nhng thng tin c bn v: Tn, loi ti sn. Ngun gc ca ti sn (my mc thit b, dy chuyn cng ngh& ) V tr ca bt ng sn (t ai, nh ca v cng trnh kin trc khc). Tn, a ch, s in thoi, s Fax ca khch hng yu cu thm nh gi. Ngy thng nm thm nh gi . Tn, a ch, s in thoi, s fax ca doanh nghip, t chc thm nh gi hoc chi nhnh. H v tn thm nh vin lp bo co thm nh gi. H v tn, ch k ca gim c doanh nghip, ngi ng u t chc thm nh gi hoc ph trch chi nhnh. 2. Nhng cn c php l  thm nh gi. Nhng vn bn quy phm php lut, tiu chun c lin quan do c quan Nh nc c thm quyn Trung ng hoc a phng ban hnh. 3. M t c im ti sn v mt k thut. i vi my mc thit b, dy chuyn cng ngh, phng tin vn ti, vt t, hng ho: Cng sut my mc thit b. c im dy chuyn cng ngh. Ch tiu k thut, cht lng vt t hng ho. Nm sn xut, tn nh my, tn quc gia sn xut. Nm a vo s dng. T l hao mn (hu hnh, v hnh) ti thi im thm nh. i vi bt ng sn: V tr ca bt ng sn. V tr a l v hnh chnh ca bt ng sn. i vi t : s l t, s a chnh, din tch t, phn loi ng ph, nhm t. i vi t nng nghip, lm nghip: s l t, s a chnh, din tch t, phn loi nhm t, iu kin thi tit, c im a hnh, h thng giao thng, h thng ti v tiu nc. i vi cng trnh kin trc trn t (nh ca, ng x, cu cng): loi nh, cp nh, hng nh, din tch xy dng v din tch s dng (m2), cht lng nh (% cn li, tui i), mc ch s dng, cu trc nh, s phng, din tch s dng tng phng, h thng in, h thng cp v thot nc; loi, hng ng x, cu cng& V tr ca bt ng sn trong mi tng quan vi nhng trung tm khu vc gn nht, iu kin t nhin v mi trng xung quanh, hnh dng ca tha t, khong cch t  n nhng a im giao thng cng cng, ca hng, trng hc, cng vin, bnh vin, nhng trc ng chnh. Tc ng ca quy hoch, phn vng n gi tr ca t ai, nh ca v cng trnh kin trc trn t. Mc ch s dng hin ti ca bt ng sn c theo ng mc ch c php s dng theo qui hoch phn vng v mang li gi tr ti u cho bt ng sn hay khng. 4. M t c im ti sn v mt php l. i vi my mc thit b, dy chuyn cng ngh, phng tin vn ti, vt t, hng ho. Xut x (model, nhn hiu, nhp khu, sn xut trong nc, hng sn xut, nm sn xut). Ha n mua, bn ti sn. Nhng ti liu khc th hin tnh php l ca ti sn. i vi bt ng sn. Bt ng sn  c cp Giy chng nhn quyn s dng t, quyn s hu nh: nhng ni dung Giy chng nhn (bao gm s l t, tn a phng v tn nc, ngy cp v s ng k ca Giy chng nhn quyn s hu, s dng ti sn). Bt ng sn cha c cp Giy chng nhn quyn s dng t v quyn s hu nh: ngun gc ti sn (nh, t), t chc, c nhn giao ti sn, ngy lm giy t chuyn dch ti sn, cc giy t km theo. C tranh chp hay khng vi cc ch bt ng sn lin k. Nhng li ch kinh t thu c t bt ng sn (trng hp bt ng sn ang cho thu: gi thu, thi hn thu, hp ng thu, thu nhp hng thng t ngi thu bt ng sn  m ca hng, ca hiu, vn phng i din). Nhng ti liu khc th hin tnh php l ca bt ng sn. 5. Nhng gi thit v hn ch trong thm nh gi tr ti sn. Tnh hp l ca vic a ra nhng gi thit v hn ch lin quan n c im th trng, cc nhn t tc ng n gi tr th trng ca ti sn. Nu khng a ra nhng hn ch nh vy th kt qu s ra sao, nh hng n kt qu thm nh gi nh th no. 6. Kt qu kho st thc a. Mc ch, thi gian, ngi tin hnh kho st thc a. Kt qu thu c t kho st thc a. S chnh lch (nu c) gia kt qu kho st thc a vi h s a chnh. Nu r l do s chnh lch . Trng hp trng cu kin t vn ca cc chuyn gia v cng sut thit k, tnh nng tc dng ca my mc thit b, dy chuyn cng ngh th bo co kt qu thm nh phi nu r mc ch, thi gian tin hnh v kt lun ca chuyn gia t vn. 7. Nhng lp lun v mc gi cui cng, bao gm: Phn tch v v tr, nhng nhn t tc ng, xu hng vn ng ca th trng ti sn trong khu vc, hnh vi ca nhng ngi mua, bn trn th trng ny, nhng u th hoc bt li ca ti sn cn thm nh gi trn th trng. Mc ch s dng ti sn tt nht v ti u, mang li gi tr cao nht. Trng hp mc ch s dng tt nht v ti u khc vi mc ch s dng hin ti ca ti sn th trnh by v tim nng ca n, nhng iu kin php l, t nhin cho php hoc khng cho php nh hng n gi tr s dng tt nht v c hiu qu nht ca ti sn. 8. Phng php thm nh gi: Phng php so snh trc tip: kt qu : Phng php chi ph: kt qu : Phng php chit khu dng thu nhp: kt qu : Phng php khc: kt qu: Nhng so snh, phn tch v iu chnh, iu kin gi thit, bng tnh tan cc mc gi thu c t cc phng php nu trn  i n mc gi cui cng th hin gi tr th trng ca ti sn. Trng hp ch p dng c 01 hoc 02 trong cc phng php thm nh gi nu trn th nu r l do v sao c s hn ch . Mc  ph hp/chnh lch gia gi tr trong bo co kt qu thm nh vi gi ti sn do Nh nc  cng b ti khu vc. 9. X l nhng vn  phc tp, khng r rng trong qu trnh thm nh gi - Khng r rng v tnh trng php l ca ti sn. - Hn ch v thng tin, d liu lin quan cn thu thp i vi ti sn. - Phn loi, hng ti sn. - Lng ho nhng nhn t tc ng n gi ti sn. Nhng vn  phc tp, khng r rng trn  c x l nh th no, cch thc x l trong qu trnh thm nh gi, mc  tc ng ca nhng hn ch nu trn n mc gi ca ti sn cn thm nh. 10. NHNG QUYN V LI CH C NHN (NU C) CA THM NH VIN LIN QUAN N TI SN CN THM NH GI, C TH LM NY SINH NHNG XUNG T LI CH TRONG QU TRNH THC THI NHIM V. 11. TN, CH K CA THM NH VIN TIN HNH THM NH GI TI SN. 12. Ph lc nh km bo co kt qu thm nh gi. Ph lc l nhng thng tin b sung, thuyt minh cho bo co kt qu thm nh gi. Ph lc bao gm: a- i vi bt ng sn: H khu thng tr ca ch bt ng sn (bn sao) - i vi ti sn c nhn. Giy php ng k kinh doanh (bn sao) - i vi ti sn doanh nghip. Bn  quy hoch tng th khu vc (trch lc). Bn  quy hoch chi tit khu vc (trch lc). Giy chng nhn quyn s dng t, quyn s hu ti sn Mt trong cc loi giy chng nhn ngun gc bt ng sn (trng hp cha c cp giy chng nhn quyn s dng t, quyn s hu ti sn) bao gm: Quyt nh giao, cp t  ca U ban Nhn dn cp tnh, thnh ph hoc UBND qun, huyn. Quyt nh phn nh, phn t ca th trng c quan n v. Hp ng mua nh ca cc n v c t cch php nhn c UBND tnh, thnh ph giao t lm nh bn. Cc giy t v t  do c quan c thm quyn ca ch  ci cp. Trng hp ch nh c cc giy t k trn nhng khng ng tn ch ang s dng th phi c cc gy t km theo nh: giy t mua bn nh, giy t tha k, chia, tng... nh , t . Giy php xy dng nh, bn v thit k xy dng, s  v tr bt ng sn v cc bn v khc (bn sao). Chi tit v qui hoch t c quan c chc nng  a phng hoc ca vn phng qui hoch  th (bn sao). Cc hp ng mua, bn v cho thu bt ng sn (bn sao). A nh chp ton cnh bt ng sn. Nhng ti liu khc trc tip b tr cho bo co kt qu thm nh gi. b- i vi vt t, my mc, thit b, hng ho khc: Cc hp ng mua, bn vt t, my mc, thit b, hng ho. Catal, cc thng s kinh t k thut ch yu ca vt t, my mc, thit b, hng ho. 06. H s thm nh gi. 1. Thm nh vin c trch nhim thu thp v lu trong h s thm nh gi nhng ti liu, thng tin cn thit lin quan n qu trnh thm nh gi ti sn  : a. Lm c s cho vic hnh thnh kin ca mnh v mc gi th hin gi ca ti sn cn thm nh. b. Chng minh rng qu trnh thm nh gi  c thc hin theo ng h thng Tiu chun thm nh gi Vit Nam (hoc Tiu chun thm nh gi quc t, khu vc c chp nhn). 2. H s thm nh gi phi c lp y  sao cho thm nh vin hoc ngi c trch nhim kim tra c s hiu c ton b ni dung qu trnh thm nh gi ti sn. 3. H s thm nh gi dng : Lu tr nhng bng chng thu thp c trong qu trnh thc hin thm nh gi v lm c s cho vic a ra kin ca thm nh vin v mc gi ti sn cn thm nh. Tr gip cho cc bc thc hin cng vic thm nh gi. Tr gip cho kim tra, sot xt v nh gi cht lng cng vic thm nh gi. Tr gip cho vic x l nhng tranh chp, khiu kin c th pht sinh trong hoc sau qu trnh thm nh gi gia khch hng (hoc bn th ba) vi doanh nghip, t chc thm nh gi. 4. Ni dung h s thm nh gi: Ni dung h s thm nh gi ph thuc vo mc ch thm nh gi v loi hnh ti sn cn thm nh gi. Ni dung c bn h s thm nh gi bao gm: Tn v s hiu h s, ngy thng lp v ngy thng lu tr. Nhng thng tin v khch hng yu cu thm nh. Th mi thm nh. Hp ng thm nh k kt gia doanh nghip thm nh gi v khch hng. Nhng phn tch, nh gi ca thm nh vin v nhng vn  thm nh gi lin quan. Nhng kin trng cu t vn v cc kha cnh k thut, php l lin quan n ti sn cn thm nh gi (nu c). Bo co kt qu thm nh gi ti sn v ph lc km theo bo co. Chng th thm nh gi. Bin bn thanh l hp ng thm nh gia doanh nghip, t chc thm nh gi v khch hng. 5. H s thm nh gi c lu gi ti ni lu gi h s ca doanh nghip, t chc thm nh gi. Trng hp doanh nghip, t chc thm nh gi c cc chi nhnh, h s thm nh gi c lu ti ni ban hnh chng th thm nh gi. 6. H s thm nh gi c lu gi trong thi hn 10 nm. 07. Chng th thm nh gi. 1. Chng th thm nh gi l vn bn do doanh nghip, t chc thm nh gi lp nhm thng bo cho khch hng hoc bn th ba v nhng ni dung c bn lin quan n kt qu thm nh gi ti sn. 2. Hnh thc v ni dung Chng th thm nh gi tr vt t, my mc, thit b, phng tin vn ti & theo quy nh ti Ph lc s 01 ca Tiu chun ny. 3. Hnh thc v ni dung Chng th thm nh gi tr quyn s dng t v cng trnh kin trc trn t theo quy nh ti Ph lc s 02 ca Tiu chun ny. 4. Chng th thm nh gi c lp thnh 03 bn, c gi tr php l nh nhau. 02 bn giao khch hng, 01 bn lu ti h s thm nh gi ca doanh nghip, t chc thm nh gi. PH LC S 01 Mu Chng th thm nh gi TGVN S 04 (p dng i vi vt t, my mc thit b, dy truyn cng ngh, phng tin vn ti, hng ho khc) S /TG  CT (k hiu DN, t chc thm nh gi)Cng ha x hi ch ngh)a Vit Nam c lp-T do-Hnh phc ...., ngy ... thng... nm CHNG TH THM NH GI Knh gi:........ Theo  ngh ca ng/b/ doanh nghip & ti vn bn s.... ngy.... v vic thm nh gi..... 1. Mc ch thm nh gi: Xc nh gi ti sn phc v mc ch.... 2. Thi im thm nh gi: Ti thi im (ngy& thng .... nm....) 3. C s thm nh gi (nu r nhng cn c ch yu  thm nh gi) Cn c ha n, chng t, h s, giy t php l do ng/b/ doanh nghip... cung cp (km theo cng vn  ngh s....). Cn c vo kt qu kho st thng tin ngoi nc, trong nc lin quan n gi tr ti sn cng loi. Cn c php l khc. 4. Ti sn: a. c im ti sn v mt k thut. Tn loi ti sn, nhn hiu, model. Cng sut my mc thit b. c im dy chuyn cng ngh. Ch tiu k thut, cht lng vt t hng ho. Nm sn xut, nm a vo s dng. Hng, quc gia sn xut. T l hao mn (hu hnh, v hnh) i vi my mc thit b, dy chuyn cng ngh ti thi im thm nh gi. Cc thng s k thut khc. b. c im ti sn v mt php l. Xut x (nc xut khu, tn hng sn xut, tn v a ch hng sn xut trong nc). Tnh php l ca ti sn. Phng php thm nh gi: S dng phng php...... 6. Kt qu thm nh gi: Trn c s cc ti liu do ng/b/ doanh nghip.... cung cp, qua kho st thc t ti hin trng (nu c); vi phng php thm nh gi..... c p dng trong tnh ton, doanh nghip thm nh gi (ghi r tn doanh nghip) thng bo kt qu thm nh gi ti sn..... ti thi im ..... nh sau: Gi tng b phn ca ti sn: Gi ton b ca ti sn: Lm trn: (vit bng ch: ...... ng) Doanh nghip, t chc thm nh gi tr li  ng/ b/ doanh nghip c c s..... theo quy nh ca php lut hin hnh. Thm nh vin v gi (k tn)  Gim c (k tn, ng du)  PH LC S 02 TGVN S 04 MU CHNG TH THM NH GI (p dng i vi t ai, cng trnh kin trc trn t) S /TG  CT (k hiu DN, t chc thm nh gi)Cng ha x hi ch ngha Vit Nam c lp-T do-Hnh phc ...., ngy ... thng... nm& CHNG TH THM NH GI Knh gi: ........ Theo  ngh ca ng/b/ doanh nghip & ti vn bn s.... ngy.... v vic thm nh gi ..... 1.Mc ch thm nh gi: Xc nh gi ti sn phc v mc ch.... 2.Thi im thm nh gi: Ti thi im thm nh gi (ngy & thng .... nm....) 3.C s thm nh gi (nu r nhng cn c ch yu  thm nh gi) Cn c h s, giy t php l do ng/b/ doanh nghip... cung cp (km theo cng vn  ngh s....). Giy chng nhn quyn s dng t s ngy... thng... nm ... ca U ban Nhn dn tnh ..... cp cho....... Giy php xy dng s ... ngy .... (nu c) Bn v hon cng.... (nu c) H s quyt ton cng trnh......(nu c) Nhng cn c php l khc 4.Thc trng t, nh, ... 4.1 t: V tr: m t c th v tr a gii hnh chnh, v tr a l, hng... Din tch: tng din tch, din tch tng phn, kch thc cc chiu. Tnh trng php l. 4.2 Nh: M t chung: loi nh, cp nh, din tch xy dng, din tch s dng, s tng, s phng. Kt cu: kt cu tng th ton b nh v tng b phn (mng, tng, mi...) Thc trng: m t chi tit tng b phn cu thnh ngi nh (nn, tng, mi, ca, cng trnh ph, ban cng...): loi vt liu, thit b c s dng, tnh trng thc t tng b phn. 4.3 Ti sn: Cc thng s k thut, thc trng ca ti sn. Tnh php l ca ti sn. 5.Phng php thm nh gi: S dng phng php...... 6. Kt qu thm nh gi: Trn c s cc ti liu do ng/b/ cng ty.... cung cp, qua kho st thc t ti hin trng; vi phng php thm nh gi..... c p dng trong tnh ton, doanh nghip thm nh gi (ghi r tn doanh nghip) thng bo kt qu thm nh gi ti sn..... ti thi im ..... nh sau: Gi t: Gi nh: Tng gi tr t v nh: Lm trn (vit bng ch: ...... ng) Doanh nghip, t chc thm nh gi tr li  ng/ b/ qu n v c c s..... theo quy nh ca php lut hin hnh. 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