| Số hiệu | 34/2024/TT-BTC |
| Loại văn bản | Thông tư |
| Cơ quan | Bộ Tài chính |
| Ngày ban hành | 16/05/2024 |
| Người ký | |
| Ngày hiệu lực | |
| Tình trạng |
|
MINISTRY
OF FINANCE |
SOCIALIST
REPUBLIC OF VIETNAM |
|
No. 34/2024/TT-BTC |
Hanoi, May 16, 2024 |
ON EXAMINATION FOR, ISSUANCE, MANAGEMENT, AND REVOCATION OF VALUER CARDS
Pursuant to the Price Law dated June 19, 2023;
Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the Price Management Department;
The Minister of Finance promulgates a Circular on examination for, issuance, management, and revocation of valuer cards.
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1. This Circular providers for the examination for, issuance, management, and revocation of valuer cards in accordance with Clause 3, Article 44 of the Price Law.
2. Valuer card within the scope of this Circular under Clause 1, Article 44, includes: valuer card in the field of asset valuation and valuer card in the field of business valuation.
1. Examinees for issuance of valuer cards in accordance with Clause 2, Article 44 of the Price Law.
2. Holders of valuer cards.
3. The Exam Council for issuance of valuer cards and Assisting Team under Exam Council for issuance of valuer cards.
4. Other organizations and individuals involved in the examination for, issuance, management, and revocation of valuer cards.
ADMINISTRATION OF EXAMS FOR ISSUANCE OF VALUER CARDS
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Article 3. Exam registration applications (hereinafter referred to as exam applications)
1. For applicants who do not have a valuer card, the exam application includes:
a) Exam application form with photo attached using the form specified in Appendix I herewith;
b) The certified copy of the certificate of valuation training that corresponds to the examination specialization for which the individual is applying, which was issued by the valuation training provider, except for availability of documents mentioned in point c Clause 1 of this Article;
c) The certified copy of a three-year junior college diploma or higher in prices or valuation (if there is no certified copy of the certificate of valuation training mentioned in Point b, Clause 1 of this Article). If the three-year junior college diploma or higher does not clearly state the major in prices or valuation, the examinee must submit a certified copy of their transcript showing that they have currently studied any of the above majors;
d) The certified copy of a bachelor’s degree or higher (of a major other than prices or valuation), unless there is a certified copy of a bachelor's degree or higher in prices or valuation;
dd) 2 (two) color photos (4x6cm) taken within 6 months until the date of application submission.
2. For holders of valuer cards in the field of asset valuation seeking valuer cards in the filed of business valuation, the exam application includes:
a) Required documents specified in Points a and dd, Clause 1 of this Article;
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Article 4. Exam registration procedures
1. Examinees fill out an online exam application form at the online public service portal of the Ministry of Finance, attach photocopies/scans of documents specified in Clause 1 or Clause 2, Article 3 of this Circular and pay required exam fees in accordance with Clause 1, Article 5 of this Circular.
In case of not registering for the exam online, examinees directly submit the exam application specified in Clause 1 or Clause 2, Article 3 of this Circular to the Department of Price Management (affiliated to Ministry of Finance) or an agency authorized by the Ministry of Finance and pay required exam fees as prescribed in Clause 1, Article 5 of this Circular.
2. Within 5 working days from the application deadline, based on the results of reviewing the examinee eligibility requirements of the Valuer Exam Council (hereinafter referred to as the Exam Council), the Department of Price Management (under Ministry of Finance) or an agency authorized by the Ministry of Finance shall send notices to examinees who submit incomplete applications or have inaccurate declarations. Within 5 working days of receiving these notices, the examinees must complete the applications on time.
3. Within 20 days from the application deadline, the Department of Price Management (under Ministry of Finance) or an agency authorized by the Ministry of Finance shall publish examinees eligible to take the exam through the online public service portal of the Ministry of Finance and post it on the website of the Ministry of Finance.
1. Examinees must pay required exam fees as notified by the Exam Council. Exam fees are paid in cash or via electronic payment methods according to the instructions of the Exam Council. Exam fees paid will not be refunded to examinees in any case.
2. The Examination Council will determine the estimated budget for administering the exam based on the number of examinees who registered for the previous exam. This estimate will adhere to the principle of cost recovery and will be submitted to the competent authority for approval. In case the revenue is greater than the expenditure, the difference between revenue and expenditure is transferred into the state budget.
Section 2. EXAM ADMINISTRATION
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1. The Ministry of Finance shall announce the administration of the valuer exam before July 1 every year, except for the first exam held in accordance with this Circular or in cases of force majeure due to emergencies, incidents, disasters, natural disasters, epidemics, and other special cases.
2. At least 60 days before the valuer exam is held, the Exam Council will announce the exam administration plan, examinee eligibility requirements, exam applications, time, location, and format of the exam, and other necessary information related to the exam on the electronic information portal of the Ministry of Finance.
3. Within 60 days from the end of the last exam subject, the Exam Council shall seek the Ministry of Finance’s approval for the exam scores, exam score announcement, and notice of receipt of appeals for remarking on the electronic information portal of the Ministry of Finance. In case of force majeure due to emergencies, incidents, disasters, natural disasters, epidemics and other special cases, the Chairperson of the Exam Council may decide to extend the time to announce exam results and notify receipt of appeals for remarking, the duration should not exceed 30 days.
4. Within 45 days from the deadline for receiving appeals for remarking, the Exam Council shall announce the remarking scores on the electronic information portal of the Ministry of Finance. In case of force majeure due to emergencies, incidents, disasters, natural disasters, epidemics and other special cases, the Chairperson of the Exam Council may decide to extend the time to announce remarking results, the duration should not exceed 20 days.
Article 7. Exam content and exam subjects
1. Exam subjects:
a) Laws applicable in the field of valuation, principles of market price formation and basic principles of valuation;
b) Real estate valuation;
c) Real estate valuation;
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dd) Business valuation.
2. Examinees for issuance of a valuer card in the field of asset valuation need to take all 3 subjects specified in Points a, b and c, Clause 1 of this Article.
3. Examinees for issuance of a valuer card in the field of business valuation need to take all 5 subjects specified in Clause 1 of this Article.
4. Holders of a valuer card in the field of asset valuation wishing to take the exam for a valuer card in the field of business valuation need to take all 2 subjects specified in Points d and dd, Clause 1 of this Article.
5. Exam content for subjects specified in Clause 1 of this Article includes both theory and exercises specified in Appendix II herewith.
Article 8. Exam format and exam duration
1. Exam format: Subjective exam or objective exam, or a combination of subjective exam and objective exam for each subject.
2. Maximum exam duration for all subjects is 150 minutes for subjective exam, 90 minutes for objective exam; and 120 minutes for a combination of subjective exam and objective exam.
Section 3. EXAMINATION COUNCIL FOR ISSUANCE OF VALUER CARDS
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1. The Exam Council is established by the Minister of Finance for each exam period at the request of the Director of the Price Management Department (under Ministry of Finance) or the head of the agency authorized by the Ministry of Finance, the Director of Personnel Department. The Exam Council will automatically disband upon fulfilling their responsibilities for each exam period.
2. The Exam Council is composed of a maximum of 11 people, including:
a) Chairperson of the Exam Council: the leader of the Ministry of Finance or Department/Institute/Academy under Ministry authorized by the Minister of Finance;
b) Vice Chairperson of the Exam Council: 1 person who is a representative of the Department of Price Management (under Ministry of Finance) or the leader of the agency authorized by the Ministry of Finance as Standing Vice Chairperson; 1 person is the leader of the Department of Personnel;
c) Exam Council members: at least 4 people including the Exam Council secretary who is a department-level leader under the Department of Price Management (under Ministry of Finance) or a department-level leader under a agency authorized by the Ministry of Finance and representatives of certain agencies in the Ministry and representatives of the Vietnam Valuation Association.
3. The Chairperson of the Exam Council shall decide to establish the Assisting Team of the Exam Council (hereinafter referred to as the Assisting Team) and stipulate the functions, tasks, powers, responsibilities, and number of people of the Assisting Team.
4. An individual may not participate as a member of the Exam Council for more than 3 (three) consecutive exam periods, except for specific cases decided by the Minister of Finance.
Article 10. Working regime and working hours
1. Working regime of the Exam Council:
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b) The Exam Council holds at least 01 (one) meeting decided by the Chairperson of the Exam Council;
c) The agenda and content of the Exam Council meetings are notified in writing to the Exam Council members at least 2 working days before the meeting.
2. Working regime of the Assisting Team:
a) The assisting team is established for each exam period and automatically disband after fulfilling its responsibilities according to the decision of the Chairperson of the Exam Council;
b) The Head of the Assisting Team is the secretary of the Exam Council;
c) The assisting team is located at the Department of Price Management (under Ministry of Finance) or located at the agency authorized by the Ministry of Finance.
3. Working hours: Exam Council and the Assisting Team may hold meetings and perform activities within their duties and powers during administrative working hours. In case it is necessary to work overtime, it will be decided by the Chairperson of the Exam Council.
Article 11. Responsibilities and powers of the Exam Council
1. Verify if examinees meet examinee eligibility requirements.
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3. Implement the exam administration plan when approved by the Ministry of Finance. Publish the exam plan on the electronic media of the Ministry of Finance.
4. Set exam question and answers for exam subjects for each exam period.
5. Conduct invigilation and marking according to regulations.
6. Consolidate and announce exam scores for each exam period and submit them to the Ministry of Finance for approval.
7. Conduct remarking of exam papers according to regulations for examinees who submit appeals for remarking; consolidate remarking results and submit to the Ministry of Finance for approval before notifying the remarking results to examinees.
8. Compile and submit to the Ministry a list of examinees eligible for valuer cards for each exam period.
9. The Exam Council may use the seal of the Department of Price Management (under Ministry of Finance) or the agency authorized by the Ministry of Finance during the operation of the Exam Council unless the leader of the Ministry of Finance acts as the Chairperson of the Exam Council.
Article 12. Responsibilities and powers of the Exam Council members
1. Chairperson of the Exam Council:
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b) Assign tasks to Vice Chairpersons and each member of the Exam Council;
c) Decide to establish an Assistance Team; Exam Question Board, Invigilation Board (including the Manager of Exam Place), Marking Board and Re-marking Board (if necessary);
d) Set exam questions and answer keys with separate seals; select exam questions and answer keys based on the prescribed content and curriculum, ensuring absolute confidentiality of exam questions and answer keys before the exam; invite critical experts to review exam questions and answer keys (if necessary);
dd) Conduct invigilation, marking, remarking; select organizations or individuals to set exam questions, conduct invigilation, marking, remarking and be held accountable for that selection;
e) Report to the Ministry of Finance the exam results after marking and remarking; make a list of examinees eligible for issuance of valuer cards for each exam;
g) Authorize the Vice Chairperson of the Exam Council to manage the work of the Exam Council (if necessary).
2. Vice Chairpersons and members of the Exam Council:
a) The Standing Vice Chairperson of the Exam Council assists the Chairperson of the Exam Council in managing the regular work of the Exam Council as assigned by the Chairperson of the Exam Council; directly direct the Assistance Team and give comments on the Assistance Team's proposals before submitting them to the Chairperson of the Exam Council for consideration and decision;
b) The Vice Chairpersons of the Exam Council assist the Chairperson of the Exam Council in administering the exam as assigned by the Chairperson of the Exam Council;
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3. Secretary of the Exam Council - Head of the Assistance Team:
a) Seek approval from the Exam Council for the list of examinees eligible to take the exam and the list of examinees ineligible to take the exam based on the results of reviewing and consolidating exam applications from members of the Assistance Team.
b) Receive disciplinary violation reports against examinees who violate exam rules and submit them to the Exam Council for consideration;
c) Consolidate exam results and remarking results and report them to the Exam Council for consideration and submit them to the Ministry of Finance for approval;
d) Prepare necessary documents related to the performance of tasks and powers of the Exam Council and document minutes of meetings of the Exam Council;
dd) Perform the duties of the Head of Assistance Team and other tasks assigned by the Chairperson of the Exam Council.
4. Each member of the Exam Council shall be held accountable to the Chairperson of the Exam Council and to the law for their performance of assigned tasks.
Article 13. Eligibility requirements for individuals participating in administering the exam
1. For members of the Exam Council and members of the Assistance Team:
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b) Their immediate family members (spouse, parents, children, siblings) or in-laws (parents, siblings of spouse) may not participate in the same exam period with them.
2. For those participating in invigilating the exam:
a) They are prohibited from contracting with Examination Council Chairperson to set exam questions;
b) Their immediate family members (spouse, parents, children, siblings) or in-laws (parents, siblings of spouse) may not participate in the same exam period with them.
c) They must comply with regulations and commitments on exam invigilation with the Exam Council.
3. For those who participate in exam question setting, marking, and remarking:
a) They have committed in a contract with the Exam Council for setting exam questions and marking exams to comply with regulations on exam question setting and exam marking;
b) They are officers, public employees, or other individuals who have professional capacity and educational level from bachelor's degree or higher in line with the corresponding exam major, and have at least 5 years of continuous working experience or teaching experience in subjects related to the valuation field;
c) Their immediate family members (spouse, parents, children, siblings) or in-laws (parents, siblings of spouse) may not participate in the same exam period with them;
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Section 4. DECLARATION OF EXAM RESULTS
Article 14. Passing scores of exam subjects
1. To pass an exam subject, an examinee must score at least 5 points on a 10-point scale.
2. The examinee for a valuer card in the field of asset valuation has taken the exam in all subjects as prescribed in Clause 2, Article 7 of this Circular and achieved the passing scores in Clause 1 of this Article is eligible to be granted a valuer card in the field of asset valuation by the Minister of Finance or the head of agency authorized by the Minister of Finance.
3. The examinee for a valuer card in the field of business valuation has taken the exam in all subjects as prescribed in Clause 3 or Clause 4 Article 7 of this Circular and achieved the passing scores in Clause 1 of this Article is eligible to be granted a valuer card in the field of business valuation by the Minister of Finance or the head of agency authorized by the Minister of Finance.
Article 15. Notification of exam scores
1. The Exam Council consolidates the examinees' exam results and submits them to the Ministry of Finance for each exam period, on the basis of:
a) Exam results of each examinee’s exam subject;
b) Remarking results (if any) for each examinee’s exam subject.
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Article 16. Maintenance of records and documents
The maintenance of records and documents related to the examination for, issuance, management, and revocation of valuer cards is carried out in accordance with regulations for records and documents formed in the activities of the financial industry.
Section 5. ACTIONS AGAINST VIOLATIONS
Article 17. Actions against examinees’ violations
1. Examinees’ violations are specified in the exam rules for each exam period as decided by the Chairperson of the Exam Council.
2. Examinees who violate the exam rules must receive a violation report made by the room invigilator with signatures of the room invigilator and other examinees in the room. After making such a violation report and announces it publicly in the exam room, the exam invigilator must immediately report it to the Manager of Exam Place. Even if the examinee purposely avoids signing the violation report, the report signed by the room invigilator will remain legally valid.
3. Reprimand: The room invigilator documents the type of reprimand issued and announces it publicly in the exam room. Examinees who receive a reprimand will have 1/4 (25%) of their scores deducted from the corresponding exam paper.
4. Warning: If an examinee receives a warning, the room invigilator will document the warning, confiscate any evidence (if applicable), state the actions taken in the official report, also announce it publicly in the exam room. Examinees who receive a warning will have 1/2 (50%) of their scores deducted from the corresponding exam paper.
5. Exam suspension: If an examinee receives an exam suspension, the room invigilator will document the suspension, confiscate any evidence (if applicable), report it to the Manager of Exam Place for further decision, also announce it publicly in the exam room. If an examinee is suspended from taking any exam subject, that exam subject will be graded as zero (0). Examinees who are suspended from the exam will be required to leave the exam room immediately following the announcement of the Manager of Exam Place’s decision; and return the exam questions and their answer sheets/scripts. After the examinee is suspended from taking a specific exam subject, they can still take the exam for remaining registered subjects that have not been tested yet, previously tested subjects will be marked and reserved as per applicable regulations.
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The Chairperson of the Exam Council shall consider cancelling the examination results at the request of the room invigilator and Manager of Exam Place. Examinees whose exam results are canceled will face one of two consequences: be deprived of the right to take the next two exam periods or referral to competent authorities for potential criminal charges in accordance with law, depending on the seriousness of the offense. The decision on cancellation of exam results will be considered for examinees who commit any of the following acts:
a) Engaging in disruptive behavior, threatening exam officers or other examinees;
b) Causing disruption and disrupting security and order in the exam area, causing serious consequences for the exam;
c) Falsifying exam applications, taking someone else’s exam, or having someone else taking the exam.
7. Examinees have the right to report violators of exam rules and regulations to the invigilator, Manager of Exam Plan or the Exam Council.
Article 18. Actions against violations by participants in exam administration
1. Violations and actions against violations committed by participants in exam administration are specified in the exam rules and regulations decided by the Chairperson of the Exam Council.
2. Violators will be banned from participating in exam administration for 5 years.
3. Officials and public employees participating in the exam administration, other than consequences specified in Clauses 1 and 2 of this Article, will face the penalties in accordance with the Law on Officials and the Law on Public Employees.
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Article 19. Actions against violations during exam marking
1. If an exam paper is suspected of having special markings, the Chairperson of the Exam Council will organize collective marking of that exam paper. If there are enough valid grounds for the exam examiners and the Head of Subject Marking (if any) to conclude that the examinee purposely used that special markings, that examinee will have 1/4 (25%) of their score deducted from the mentioned exam paper.
2. A score of zero (0) will be awarded to exams written on paper that do not adhere to regulations or exam papers that are determined to have been intentionally written with different handwriting and ink colors.
3. For exam papers that are crumpled due to being torn by other examinees, if there is an exam invigilation report recording the incident, the exam paper will still be marked normally and the exam result will be recognized.
ISSUANCE, MANAGEMENT, AND REVOCATION OF VALUER CARDS
Article 20. Issuance of valuer cards
1. Examinees who have registered to take the exam online at the online public service portal of the Ministry of Finance and passed the exam subjects must submit copies of the documents specified in Clause 1 or Clause 2 this Circular in order for the Exam Council to review the validity of the documents.
2. No later than 30 days after announcing the remarking scores, the Ministry of Finance or the agency authorized by Ministry of Finance shall issue valuer cards to examinees who passed the exam with the scores specified in Appendix III herewith. The form of decision on issuance of valuer cards is specified in Appendix III herewith.
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4. If a valuer card is lost, burned, or destroyed due to natural disasters, hostilities, or other force majeure events, the holder can request the Ministry of Finance to issue the valuer card’s proof of issuance.
Article 21. Management of valuer cards
1. The valuer card is valid indefinitely, except in cases where the card is revoked as prescribed in Article 22 of this Circular.
2. The valuer card is legally valid to register to practice valuation according to the field recorded on the card as follows:
a) The holder of valuer card in the field of asset valuation may register to practice valuation of all types of valued assets except businesses and equity of businesses;
b) The holder of valuer card in the field of business valuation may register to practice valuation of all types of valued assets.
3. Holders of valuer cards must comply with the following regulations:
a) They are prohibited from correcting, erasing the surface or content of the card;
b) They are prohibited from renting, lending, or letting other organizations or individuals use their names and valuer cards to perform valuation activities;
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Article 22. Revocation of valuer cards
1. A valuer card is revoked in the following cases:
a) The holder forged or cheated on degrees or certificates to qualify for the valuer card exam; the holder falsified documents such as 9-digit or 12-digit ID cards, passports, or equivalent documents.
b) The holder asked someone else to take the valuer exam for them.
2. The Ministry of Finance or the agency authorized by the Ministry of Finance shall decide to revoke valuer cards using the form specified in Appendix VI herewith.
1. Receive exam applications and notify the list of examinees eligible to take the exam and examinees not eligible to take the exam.
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3. Award valuer cards to examinees who qualify for cards according to applicable regulations.
4. Manage the list of holders of valuer cards.
5. Maintain records and documents related to valuer exams in accordance with Article 16 of this Circular.
6. Perform state management functions related to administration of valuer exams; manage, issue and revoke valuer cards.
1. This Circular comes into force as of July 1, 2024.
2. This Circular supersedes Circular No. 46/2014/TT-BTC dated April 16, 2014 of the Ministry of Finance examination for, management, issuance and revocation of valuer cards (hereinafter referred to as Circular 46/2014/TT-BTC dated April 16, 2014 of the Ministry of Finance).
3. Any examinees who took the first exam before July 1, 2024 and achieved the passing scores for the exam subjects prescribed in Circular 46/2014/TT-BTC of April 16, 2014 of the Ministry of Finance will have their exam results retained for the first exam held under the provisions of this Circular, with the following exam subjects:
a) Real estate valuation;
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c) Law applied in the field of prices and valuation combined with “Principles of market price formation and basic principles of valuation" prescribed in Circular No. 46/2014/TT-BTC dated April 16, 2014 of the Ministry of Finance is equivalent to “Laws applied in the field of valuation, principles of market price formation and basic principles of valuation" specified in this Circular;
d) Any examinees who have achieved the passing score in one of the two subjects “Laws applied in the field of prices and valuation" or "Principles of market price formation and principles basics of valuation" stipulated in Point a, Clause 1, Article 8 of Circular No. 46/2014/TT-BTC dated April 16, 2014 of the Ministry of Finance, may have that passing score reserved and register the take the remaining exam subject which they failed to determine the passing score for the subject "Law applicable in the field of price appraisal, market price formation principles and basic principles of price appraisal" as prescribed in clause c of point 3 of this Article.
Exam format, exam duration, exam language and content of the subjects "Laws applied in the field of prices and valuation" and "Principles of market price formation and basic principles on valuation" are implemented in accordance with Circular No. 46/2014/TT-BTC dated April 16, 2014 of the Ministry of Finance.
4. Valuer cards issued before the effective date of this Circular will remain valid and are equivalent to valuer cards in the business sector.
Director of Department of Price Management or head of the agency authorized by the Ministry of Finance to administer exams, issue, manage and revoke valuer cards, Director of the Department of Personnel, Chairperson of Exam Council for issuance of valuer cards, heads of relevant units, organizations and individuals shall implement this Circular./.
PP.
MINISTER
DEPUTY MINISTER
Le Tan Can
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| Số hiệu | 34/2024/TT-BTC |
| Loại văn bản | Thông tư |
| Cơ quan | Bộ Tài chính |
| Ngày ban hành | 16/05/2024 |
| Người ký | |
| Ngày hiệu lực | |
| Tình trạng |
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| Số hiệu | 34/2024/TT-BTC |
| Loại văn bản | Thông tư |
| Cơ quan | Bộ Tài chính |
| Ngày ban hành | 16/05/2024 |
| Người ký | |
| Ngày hiệu lực | |
| Tình trạng |