ࡱ> TVS` :Ibjbjss 4N2VVVV b,2y8$!h$>!"93P 3`kXVy I0y6W$W$4W$ y222$ V222V222 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 VXZ\  ,`b2v".h/78:>@DFF6I:I°ﰋwwuwwwwwqheU&h7 ~he5OJQJ\aJmHsH#h[he5OJQJaJmHsH$h[heCJOJQJaJmHsH#h5heOJQJ\aJmHsH'h[he5CJOJQJaJmHsH0jh[heOJQJUaJmHnHsHu h[heOJQJaJmHsHVZ\~  ,.`b`gde$a$gde $`a$gdegde $`a$gde$a$gde$a$gde$a$gdegdegdegde:I4Dp\^,.2 & F Vx^`Vgdegdee`egdegde & F e^e`gde  & F xgde & Fgde  & Fxgde hx`hgde x`gde2vV X ""h/j/0022445 & Fgde & Fgde & Fgde & Fgde $e`ea$gde$ & Fex^e`a$gde & Fgde$a$gde $ & Fxa$gdenh 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. 557788:<<z<|<>@BB$ & F ex^e`a$gde & F ex^e`gde $ & F a$gde$ & Fex^e`a$gde & Fex^e`gde $e`ea$gdegdeh`hgde$a$gdeBDDFF6I8I:Ih`hgdegde $h`ha$gde21h:pe/ =!"#$% H`H eNormal5CJOJQJ_HmH sH tH B`B e Heading 1$$@&a$OJQJF`F e Heading 2$$@&a$ CJOJQJ:`: e Heading 3$$@&a$DAD Default Paragraph FontRiR  Table Normal4 l4a (k(No List8B`8 e Body Text$a$5:P`: e Body Text 25CJ8>`8 eTitle $@&a$OJQJN+-.?w01EF"8Qy;BQ R P + , \ ] &'uvlm`a|}uv 0000-0-0-0-0-0-0-00000(000000 0 0 0 0 00 0 0 0@0@0@0@ 0@ 0@0@ 0@0@ 0@ 0@0@0@0@0@0@ 0@0@ 0@0@ 0@0@ 0@0@0@0@0@0@ 0@ 0@0@0@0@ 0@ 0@ 0@0@0@0@0@0@0@0h00:I25B:I%&:I8@(  VB  C D"B S  ?+8 ??t+.?@wxrt01EF;BrsQ R + , r s \ ] &'uvlm`a|}uv *.>@vw/1DF !"78PQxy:BP R O P * , [ ] %'tvkm_a{}tv  i:iN&=Jlh7,!N[,s([16Kz:e]!>jev  hh^h`OJQJo(-hh^h`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.  hh^h`OJQJo(-  hh^h`OJQJo(- ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(hh^h`.  hh^h`OJQJo(-  hh^h`OJQJo(-h^`B*OJPJQJo(ph-h^`.h pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(  hh^h`OJQJo(-  hh^h`OJQJo(- N[,ev6K!>jJli:([1z:eiNh7, e S@r ``.Unknown G:Ax Times New Roman5Symbol3& :Cx Arial7& r.VnTime9& r.VnTimeH?5 :Cx Courier New;WingdingsG5  jMS Mincho-3 fgK@Palatino Linotype"h''  1  1r42qHP(?e2adminadmin4         Oh+'0T    (4<DLadminNormaladmin2Microsoft Office Word@@ҺUX@ҺUX ՜.+,0 hp  1   Title  !"#$%&')*+,-./123456789:;<=>?@ABDEFGHIJLMNOPQRURoot Entry F@rkXWData (1Table0$WordDocument4NSummaryInformation(CDocumentSummaryInformation8KCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q