ࡱ> ` bjbjss .F6"""""""6Z Z Z Z $~ \6p8 A"A"A"ooooooo$rhRu>7o5"A"""A"A"A"7o"" 9lpPPPA"'" " oPA"oPPBi""n pXZ I(umfn$p0pmuOunu"nA"A"PA"A"A"A"A"7o7oO A"A"A"pA"A"A"A"666$Z 666Z 666"""""" 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. Ni dung chi tit ca bo co kt qu thm nh gi c th thay i theo i tng thm nh gi, mc ch, yu cu tin hnh thm nh v theo yu cu ca khch hng, tuy nhin 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, nhVX\$ &    v z 0jllððVD#h[hl6OJQJaJmHsH*h[hl5CJOJQJ\aJmHsH&h[hl5OJQJ\aJmHsH'h[hl5CJOJQJaJmHsH h5hlOJQJaJmHsHh[hlmHsH$h[hlCJOJQJaJmHsH h[hlOJQJaJmHsH0jh[hlOJQJUaJmHnHsHu#h[hl5OJQJaJmHsHVZ\~$   t v .0$a$gdl`gdl$a$gdl`gdl$a$gdlgdl$a$gdlgdl$a$gdl>@B0246:<DFLNVXbfhlHL,.,$.$~00v=ܸܤsssssܸ]]*h[hl5CJOJQJ\aJmHsHhlOJQJaJmHsHhlCJOJQJaJmHsH$h[hlCJOJQJaJmHsH'h[hl6CJOJQJaJmHsH#h[hl5OJQJaJmHsH#h[hl6OJQJaJmHsH h[hlOJQJaJmHsH#h[hlOJQJ]aJmHsH 24fhFH,.ln: x 2!!t"v"""# $ & Fa$gdl & Fgdl$a$gdlgdl$a$gdl $`a$gdlgdl##,$.$$$%T%%&@&&&&&''x'$()) $ & Fa$gdl $ & Fa$gdl$a$gdl $ & F(a$gdl & F*gdl & F)gdl & F'gdlgdl)0,b.d.0/2/x0|0001162j222334 $ & Fa$gdl & F*gdl & F+gdlgdl $ & Fa$gdl $ & Fa$gdl$a$gdl $ & Fa$gdl $ & Fa$gdl4p6689999::;;;T<<v=x=  !gdl & F"gdl  & F"xgdlxgdl $ & F!a$gdl $ & F a$gdlgdl$a$gdl & F*gdl & Fgdl $ & Fa$gdlv=x=h?@T^p`abb b$c&clcncccc̹ߏ||hR>&h$lhl5OJQJ\aJmHsH*h$lhl5CJOJQJ\aJmHsH&h hl5OJQJ\aJmHsH$hl5CJOJQJ\aJmHsH*h hl5CJOJQJ\aJmHsH'h[hlCJOJQJ\aJmHsH h[hlOJQJaJmHsHU$h[hlCJOJQJaJmHsH#h[hl5OJQJaJmHsHh[hlCJaJmHsHx=h?j???UU:X]6^ $ & F%xa$gdl$ ^`a$gdl $ & F%a$gdl$a$gdl $ & F$a$gdl 7gdlgdl$ & F# hV^`Va$gdlng 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. 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