CIRCULAR

PRESCRIBING JUDICIAL EXPERTISE IN THE FINANCIAL SECTOR

Pursuant to the Law on Judicial Expertise dated June 20, 2012; the Law on Amendments and Supplements to certain Articles of the Law on Judicial Expertise dated June 10, 2020;

Pursuant to the Government’s Decree No. 85/2013/ND-CP dated July 29, 2013, elaborating on a number of articles and measures for implementation of the Law on Judicial Expertise; the Government’s Decree No. 157/2020/NĐ-CP dated December 21, 2020, amending and supplementing a number of articles of the Government’s Decree No. 85/2013/ND-CP dated July 29, 2013, elaborating on a number of articles and measures for implementation of the Law on Judicial Expertise;

Pursuant to the Government's Decree No. 87/2017/NĐ-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Upon the request of the Director of the Department of Legal Affairs,

The Minister of Finance herein promulgates the Circular on judicial expertise in the financial sector.

Chapter I

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Article 1. Scope

This Circular sets out regulations regarding judicial expertise in the financial sector, including:

1. Standards, documentation requirements, procedures and processes for appointment and resignation of judicial experts; issuance and revocation of financial-sector judicial expert’s cards; recognition, termination of recognition and posting of the list of financial-sector subject matter experts.

2. Application of professional standards and procedures for rendering of financial-sector judicial expertise; preparation for and rendering of judicial expertise; time limit for rendering of judicial expertise; preparation and retention of financial-sector judicial expert dossiers and other matters related to judicial expertise in the financial sector.

3. Conditions pertaining to physical facilities of judicial expertise offices, financial-sector subject-matter expert bodies; compiling and publishing the list of financial-sector subject-matter expert bodies; receiving and soliciting expert opinions from judicial expertise offices or financial-sector subject-matter expert bodies.

Article 2. Subjects of application

1. Public expert officers and financial-sector subject matter judicial experts.

2. Public expert officers and financial-sector subject matter experts.

3. Other authorities, units, entities and persons involved in judicial expert services in the financial sector.

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Financial-sector judicial expert services shall comprise:

1. Judicial expert services in the accounting and audit subsector.

2. Judicial expert services in the price subsector.

3. Judicial expert services in the securities subsector.

4. Judicial expert services in the taxation subsector.

5. Judicial expert services in the customs subsector.

6. Judicial expert services in the public property subsector.

7. Judicial expert services in the corporate finance subsector.

8. Judicial expert services in other financial subsectors

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1. Designating public expert officers, subject-matter judicial experts, expert offices, subject-matter expert bodies to render judicial expert services must adhere to the principles that the designated ones must be relevant to subjects and objects of judicial expertise to be solicited; the designation process must conform to the regulations laid down in the Law on Judicial Expertise and the instructions specified in law related to judicial expertise.  

2. Assigning public officials or employees as public expert officers, subject-matter judicial experts; assigning staff members of judicial expertise offices and subject-matter expert bodies to render judicial expertise services must adhere to the principles that the assigned ones must have appropriate jurisdiction; the assignment process must follow permissible regulatory processes and procedures. 

Chapter II

SPECIFIC PROVISIONS

Section 1. PUBLIC EXPERT OFFICERS AND FINANCIAL-SECTOR SUBJECT- MATTER JUDICIAL EXPERTS

Article 5. Standards for appointment as public expert officers or designation as subject-matter judicial experts

1. Vietnamese nationals permanently residing in Vietnam who meet the standards specified in clause 1 of Article 7 in the Law on Judicial Expertise and are not classified as those bound by clause 2 of Article 7 in the Law on Judicial Expertise may be appointed as public expert officers in the financial sector.

2. Vietnamese nationals permanently residing in Vietnam who fully meet the standards stipulated in clause 1 of Article 18 in the Law on Judicial Expertise may be designated as subject-matter judicial experts.

If those who do not hold undergraduate degrees as required in clause 1 of Article 18 in the Law on Judicial Expertise have acquired specialized knowledge and a lot of practical experience in the target sectors, they may be designated as subject-matter judicial experts.

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1. Dossiers of appointment, issuance of cards, termination of employment and revocation or withdrawal of the financial-sector public expert officer’s cards shall be subject to Article 8 in the Law on Judicial Expertise; clause 4 and 6 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise and the Circular No. 11/2020/TT-BTP dated December 31, 2020 of the Ministry of Justice, regulating specimens of cards, procedures and processes for issuance of new public expert officer’s cards or reissuance of public expert officer’s cards.

2. Notwithstanding clause 1 of this Article, dossiers of appointment, issuance of public expert officer’s cards, termination of employment and revocation or withdrawal of public expert officer’s cards shall conform to the following regulations:

a) Dossier of appointment and issuance of cards of financial-sector public expert officers working at the Ministry of Finance.

- Written request for appointment as a public expert officer and issuance of a public expert officer’s card that is filed by a subordinate unit of the Ministry of Finance where the nominee for a public expert officer is working.

- Copies of qualifications proving that the nominee has graduated from a training course as provided in point b of clause 1 of Article 7 in the Law on Judicial Expertise; competent authorities’ letters of recognition of qualifications issued by foreign educational institutions. 

- Curriculum vitae attested by the competent authority.

- Written confirmation of the on-duty period of the nominee for public expert officer that is given according to Appendix I hereto.

If the nominee for public expert officer has actually worked in the sector in which he/she has been trained at another subordinate unit of the Ministry of Finance or at another agency or organization (unit) before being proposed for a public expert officer, the period during which he/she has worked in the sector in which he/she has been trained must include the actual period during which he/she works at the proposing unit and the actual period during which he/she works at another unit.

- 02 portrait photo, size 2cm x 3cm (taken for the latest six months) of the nominee for public expert officer.

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- Written request for termination of employment, revocation or withdrawal of the card of the judicial expert officer working for the subordinate unit of the Ministry of Finance, management of the public expert officer or application for termination of employment of the public expert officer.

- Written documents or papers proving that the public expert officer falls into one of the cases in which he/she is discharged from his/her office as provided in clause 6 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise.

Article 7. Processes and procedures for appointment as public expert officers, issuance of the judicial expert officer’s cards, termination of employment and revocation or withdrawal of judicial expert officer’s cards 

1. Processes and procedures for appointment to and issuance of cards of financial-sector public expert officers shall be subject to Article 9 in the Law on Judicial Expertise; clause 5 and 6 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise; clause 10 of Article 1 in the Government's Decree No. 157/2020/NĐ-CP dated December 31, 2020 on amendments and supplements to several Articles of the Government’s Decree No. 85/2013/NĐ-CP dated July 29, 2013, elaborating and prescribing measures for implementation of the Law on Judicial Expertise; and the Circular No. 11/2020/TT-BTP dated December 31, 2020 of the Ministry of Justice, regulating specimens of cards, procedures and processes for issuance of new judicial expert officer’s cards or reissuance of judicial expert officer’s cards.

2. Notwithstanding clause 1 of this Article, procedures and processes for appointment to, issuance of cards, termination of employment and revocation or withdrawal of cards of public expert officers shall be as follows:

a) Regarding appointment as, issuance, termination of employment, revocation or withdrawal of cards of financial-sector public expert officers working at the Ministry of Finance:

- Concerning appointment as and issuance of the card of a financial-sector public expert officer working at the Ministry of Finance:

+ By October 31 each year, the subordinate unit of the Ministry of Finance is responsible for preparing the request dossier for appointment as and issuance of the card of a public expert officer in accordance with point a of clause 2 of Article 6 herein for submission to the Department of Organization and Personnel.

+ The Department of Organization and Personnel is responsible for receiving and checking validity of the request dossier for appointment as and issuance of the card of the public expert officer upon the recommendation from the subordinate unit of the Ministry of Finance’s recommendation, and then submitting the inspected dossier to the Ministry of Finance to seek its decision..

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+ The Department of Organization and Personnel is responsible for requesting the Minister of Finance to sign the written document regarding the list of public expert officers for submission to the Ministry of Justice to request it to compile the comprehensive list of public expert officers for submission to the Department of Financial Computing and Statistics for it to be published on the website of the Ministry of Finance.

- Termination of employment, revocation or withdrawal of the card of the financial-sector public expert officer working at the Ministry of Finance:

+ By October 31 each year, the subordinate unit of the Ministry of Finance is responsible for preparing the request dossier for termination of employment and revocation or withdrawal of the card of the public expert officer in accordance with point b of clause 2 of Article 6 herein for submission to the Department of Organization and Personnel.

+ The Department of Organization and Personnel is responsible for receiving and checking the validity of the request dossier for termination of employment and revocation or withdrawal of the card of the public expert officer upon the recommendation from the subordinate unit of the Ministry of Finance, and then submitting the inspected dossier to the Ministry of Finance to seek its decision.

+ Within 10 days of receipt of the valid dossier, the Minister of Finance decides on termination of employment and revocation or withdrawal of the card of the public expert officer. In case of rejection, the Minister can mandate the Department of Organization and Personnel to issue the written notification clearly stating reasons for such rejection to the subordinate unit requesting termination of employment and revocation or withdrawal of the card of the public expert officer.

+ The Department of Organization and Personnel is responsible for petitioning the Minister of Finance to sign the written document regarding adjustment to the list of public expert officers for submission to the Ministry of Justice to seek its approval of any adjustment to the comprehensive list of public expert officers, and concurrently submitting the adjusted list to the Department of Financial Computing and Statistics for it to be updated on the website of the Ministry of Finance.

b) Regarding appointment as, issuance, termination of employment, revocation or withdrawal of cards of financial-sector public expert officers working at local areas:

- Appointment as the financial-sector public expert officer at a local area:

The Department of Finance cooperates with the Department of Justice on designating the person meeting the standards specified in Article 5 of this Circular; preparing documents stated in Article 8 of the Law on Judicial Expertise, clause 4 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise for submission to the President of the provincial People’s Committee for his/her approval of appointment as the financial-sector public expert officer under the local management; publishing the list of public expert officers on the website of the provincial People’s Committee and concurrently sending it to the Ministry of Finance for compilation of the comprehensive list of public expert officers.

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The Department of Finance cooperates with the Department of Justice and other relevant agencies or units on preparing the dossier specified in clause 6 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise for submission to the President of the provincial People’s Committee for his/her approval of termination of employment of the financial-sector public expert officer under the local management, and adjusting the list of public expert officers on the website of the provincial People’s Committee and concurrently sending it to the Ministry of Justice in order for it to adjust the comprehensive list of public expert officers.

- Issuance and revocation or withdrawal of financial-sector public expert officers in local areas shall be subject to the regulations laid down in clause 10 of Article 1 in the Decree No. 157/2020/NĐ-CP and the Circular No. 11/2020/TT-BTP.

Article 8. Reissuance of public expert officer’s cards

1. A new card of the financial-sector public expert officer shall be reissued if the previous card is lost, damaged (e.g. torn, dirty, blurry) totally or there is any change in information shown on the card.

2. Documentation requirements, procedures and processes for reissuance of cards of financial-sector public expert officers shall be subject to Article 8 of the Circular No. 11/2020/TT-BTP dated December 31, 2020 of the Minister of Justice, prescribing specimens of cards, procedures and processes for issuance or reissuance of new cards of public expert officers.

Article 9. Procedures and documentation requirements for recognition and revocation of recognition, publication of the list of subject-matter judicial experts

1. Recognition and revocation or withdrawal of recognition, publication of the list of subject-matter judicial experts working for the Ministry of Finance:

a) By October 31 each year, the subordinate unit of the Ministry of Finance is responsible for reviewing, selecting and compiling the list of persons meeting the standards specified in clause 2 of Article 5 herein, and preparing the dossier of recognition as a subject-matter public expert for submission to the Minister of Finance to seek its decision. The aforesaid dossier shall include the followings:

- Written request for recognition as a subject-matter judicial expert working for the subordinate unit of the Ministry of Finance where the person recommended for recognition is working.

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- Those indicated at the second, third, fourth and fifth bullet mark prescribed in point a of clause 2 of Article 6 herein.

b) The Department of Organization and Personnel is responsible for receiving and checking the validity of the request dossier for recognition as the subject-matter judicial expert upon the recommendation from the subordinate unit of the Ministry of Finance, and then submitting it to the Ministry to seek its decision.

Within 20 days after receipt of the valid dossier, the Minister of Finance decides on recognition as the subject-matter judicial expert. In case of rejection, the Minister can mandate the Department of Organization and Personnel to issue the written notification clearly stating reasons for such rejection to the subordinate unit requesting recognition as the subject-matter judicial expert.

c) The Department of Organization and Personnel is responsible for petitioning the Minister of Finance to sign the written document regarding the list of recognized subject-matter judicial experts for submission to the Ministry of Justice in order for it to compile the comprehensive list, and concurrently submitting it the Department of Financial Computing and Statistics to have it published on the website of the Ministry of Finance.

Where there is any change in information related to any subject-matter judicial expert that has been made known to the public, the subordinate unit of the Ministry of Finance is responsible for reviewing such information and sending the written document on request for adjustments to the list to the Department of Organization and Personnel. Upon the recommendation from the subordinate unit of the Ministry of Finance, the Department of Organization and Personnel is responsible for petitioning the Minister of Finance to decide the adjustment to the list of subject-matter judicial experts and sending the Ministry of Finance the comprehensive list, and concurrently submitting the updated list to the Department of Financial Computing and Statistics in order for it to be post on the website of the Ministry of Finance.

d) Revocation of recognition as the subject-matter judicial expert:

- When the subject-matter judicial expert no longer meets the standards specified in clause 2 of Article 5 herein, by October 31 each year, the subordinate unit of the Ministry of Finance reports in writing to the Department of Organization and Personnel so that the Department seeks the approval decision on revocation of recognition as the subject-matter judicial expert from the Minister.

- The Department of Organization and Personnel compiles and adjusts the list of recognized subject-matter judicial experts; sends the completely adjusted list to the Minister of Finance to seek his decision, and also to the Ministry of Justice to prepare the comprehensive list which is then sent to the Department of Financial Computing and Statistics in order for it to be posted on the website of the Ministry of Finance.

2. Recognition and revocation of recognition or publication of the list of subject-matter judicial experts in local areas shall be subject to regulations of the provincial People's Committees. This Circular shall provide the following specific instructions:

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b) When the subject-matter judicial experts no longer meets the standards prescribed in clause 2 of Article 5 herein, the provincial Department of Finance can cooperate with the provincial Department of Justice on seeking the decision on approval of revocation of recognition as the subject-matter judicial expert and publication of the list of subject-matter judicial experts on the website of the provincial People's Committee from the President, as well as sending the list to the Ministry of Justice as an update to the comprehensive list.

Section 2. STEPS IN RENDERING JUDICIAL EXPERTISE SERVICES IN THE FINANCIAL SECTOR

Article 10. Receiving the request for judicial expertise

1. The process for receiving the request for financial-sector judicial expertise rendered by the Ministry of Finance, subordinate units of the Ministry of Finance, judicial expert officers or subject-matter judicial experts of the Ministry of Finance shall be carried out as follows:

a) When a request for judicial expertise is addressed to the Ministry of Finance or to subordinate units of the Ministry of Finance (except General Departments and equivalents, Department-level units of General Departments and equivalents located in local areas): Procedures and documentation requirements for receipt of the written request for judicial expertise shall be carried out in the same manner as those for receipt of written documents sent by agencies, entities or persons to the Ministry of Finance under the Regulations on management of documents and records of the Ministry of Finance and the Regulations on working regime of the Ministry of Finance. This Circular shall provide the following specific instructions:

- The Office of the Ministry of Finance receives the written request for judicial expertise and handle it according to the procedures for handling of incoming documents to ask the Ministry’s management to designate the Department of Organization and Personnel as the unit in charge of seeking the Ministry’s consent to assigning its staff to render judicial expertise, and the Ministry’s subordinate as the unit cooperating on handling of the request for judicial expertise, and determine the handling time limit.     

- Within 03 working days after receiving the copy or the electronic copy under the delegated authority of the Ministry’s management, the Ministry’s subordinate assigned as the cooperating unit shall nominate and recommend the public expert officer or the subject-matter judicial expert to the Department of Organization and Personnel in order for the Department to seek the Ministry's approval. In case of rejecting to second its staff to join the judicial expertise, the Ministry’s subordinate unit must directly ask the Ministry to make the approval decision on the intention of rejection and seek the Ministry’s consent to assigning the unit signing off on the written document stating rejection of secondment of persons participating in judicial expertise to send such decision to the entity or person soliciting judicial expertise (a copy of the written rejection document must be sent to the Department of Organization and Personnel for the supervision purpose).     

- Within 02 working days after receiving the written document stating approval for seconding staff to join the judicial expertise from the Ministry's subordinate unit, the Department of Organization and Personnel compiles the final list to be submitted to the Ministry’s management to seek approval. Signing off on the decision to second staff to perform the task of rendering judicial expertise shall be subject to the Regulations on working regime of the Ministry of Finance and regulatory provisions on decentralization of authority over public employees and officials at its indirect or direct subordinate units of the Ministry of Finance. 

b) Where the written request for judicial expertise is sent to the General Department or equivalent: Within 05 working days of receipt of the written request for judicial expertise, involved units shall consult the subjects of judicial expertise to select and sign off on the written document stating secondment of the public expert officer or the subject-matter judicial expert. The written document stating secondment of the public expert officer or the subject-matter judicial expert must be sent to the Ministry of Finance (Department of Organization and Personnel) for monitoring and cooperating purposes.

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d) Where the person soliciting legal expertise directly requests the public expert officer or the subject-matter judicial expert who is a public official or employee under the subordinate unit of the Ministry of Finance, the public expert officer or the subject-matter judicial expert must report directly to the immediate superior to make necessary arrangements to facilitate the rendering of judicial expertise; then the immediate superior must submit the written report to the Ministry of Finance (Department of Organization and Personnel) for monitoring and cooperating purposes.

dd) If the legal expertise is rejected due to clear reasons as stated in clause 3 of Article 18 or Article 34 in the Law on Judicial Expertise; clause 7 and 14 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise; or due to the situation where it is not classified as one of types of legal expertise specified in Article 3 herein, within 05 working days of receipt of the written request for judicial expertise, the agency or entity solicited for their expert witnesses or the public expert officer or the subject-matter judicial expert must send the written document to the entity or person requesting judicial expertise.

2. The steps in receiving the request for judicial expertise in the financial sector by the provincial Department of Finance shall be taken as follows:

a) The provincial Department of Finance cooperates with the provincial Department of Justice and other associated entities or agencies on receiving the request for judicial expertise according to the regulations of the provincial People's Committee, the Law on Judicial Expertise and the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise.

b) In case of rejection of the request, the public expert officer or the subject-matter judicial expert or the agency or entity solicited for judicial expertise must send the written document to the person soliciting the judicial expertise as per the Law on Judicial Expertise; the Law on Amendments or Supplements to several Articles of the Law on Judicial Expertise; in which clear reasons for rejection permitted by regulations must be stated.

Article 11. Receiving objects of judicial expertise, related documents and articles

1. Delivering, receiving and unsealing objects of judicial expertise, related documents or articles (if any) must be recorded by using the report form of delivery, receipt or unsealing (if applicable) given in Appendix II and III hereto.

2. In case of direct delivery and receipt thereof, such activities must be carried out at the office of the employer of the public expert officer or the subject-matter judicial expert, public official or employee assigned to render judicial expertise, or at the office of the person soliciting the judicial expertise.

3. Where the object of judicial expertise carrying the security seal is sent by post, the status of security seal must be carefully checked before removal of such security seal.  If it is discovered that the security seal is torn or there is any sign of tampering with the security seal, the person solicited for judicial expertise or the entity solicited to render judicial expertise may refuse to receive and record the object in the report form of removal of security seal.

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Article 12. Applying professional regulations for the legal expertise process

1. Professional regulations to be applied in judicial expertise activities in the financial sector must be accounting and auditing norms; standards pertaining to valuation, method of valuation and other norms or standards prescribed in legal normative documents in the financial sector.

2. As for the sectors or subsectors in which there is none of the professional regulations, the judicial expertise can occur based on legal normative documents on the sectors or subsectors that need the judicial expertise.

3. The judicial expertise in the financial sector must be based on legal normative documents and adhere to the principles of application of legal normative documents stipulated in the Law on Promulgation of Legal Normative Documents.

Article 13. Preparing for judicial expertise

1. Within 05 working days of receipt of the written request for judicial expertise, the agency or unit solicited for judicial expertise must designate or second the public expert officer or the subject-matter judicial expert.

If there is any need for more public expert officers or subject-matter judicial experts, the agency or unit solicited for judicial expertise can designate the person who meets the standards specified in Article 5 herein, is relevant to the requirements of judicial expertise according to the decision on solicitation of judicial expertise; must prepare the complete dossier prescribed in Article 6 herein for submission to the competent authority to decide appointment and recognition under Article 7 and 9 herein.

In case where at least two judicial expert officers or subject-matter judicial experts jointly render a type of the judicial expertise, the agency or unit solicited for the judicial expertise must set up the Expert Team in which the person in charge is identified.

2. Where, in the same written request for judicial expertise, there are different requirements of judicial expertise and at least two participants in the judicial expertise are involved in judicial expertise on different matters, the decision to second staff to participate in the judicial expertise must clarify duties of specific judicial expert officers or assign the person in charge (where required).

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Article 14. Steps in rendering judicial expertise

1. A public expert officer and subject-matter judicial expert in the financial sector must take the following steps:

a) Collecting information and documents related to the questions of judicial expertise.

b) Rendering judicial expertise.

c) Preparing the performance report or giving expert testimonies according to the instructions given in Article 16 herein.

d) Preparing the plan for judicial expertise to be carried out in the case of seconding at least two public expert officers or subject-matter judicial experts. The judicial expertise plan must contain the followings:

- Determining professional regulations or related regulatory provisions proposed to be applied in case of rendering judicial expertise according to the instructions given in Article 12 herein.

- List of persons rendering judicial expertise, persons assigned to be in charge of rendering judicial expertise, information about competencies of persons rendering judicial expertise (if any).

- Anticipated time of completion of the judicial expertise.

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Where necessary, the person or entity rendering the judicial expertise requests the person soliciting the judicial expertise to allow the survey on the object of judicial expertise to serve the purposes of formulating the judicial expertise plan and carrying out that plan, unless otherwise prescribed in law.

2. Where there is any substitute for the person rendering the judicial expertise, the agency or unit solicited for the judicial expertise shall be responsible for notifying the person soliciting the judicial expertise in writing.

3. During the judicial expertise process, the person rendering the judicial expertise is required to prepare the written document used for recording the process and results of the judicial expertise according clause 17 of Article 1 in the Law on Amendments and Supplements to several Article of the Law on Judicial Expertise and Appendix IV hereto.

4. During the period of carrying out the judicial expertise, the judicial expert officer or the subject-matter judicial expert may use results or expert testimonies obtained from the additional experimentation or test carried out by other persons or entities fully meeting qualification and competency requirements specified in this Circular to serve the purpose of rendering the judicial expertise.  

5. Cooperation required during the period of rendering of the judicial expertise shall be subject to the written document of the competent authority that prescribes the cooperating tasks and responsibilities arising from the process of solicitation of the judicial expertise.

Article 15. Time limits for rendering of the judicial expertise

1. The maximum time limit for rendering of the judicial expertise in the financial sector must be 03 months, unless otherwise prescribed in clause 2 and 3 of this Article.

2. Where a subject matter of the judicial expertise involves at least 02 different questions arising in the financial sector as provided in Article 3 herein; is complicated; comprises a lot of work to dealt with; involves a lot of agencies, entities or persons; or depends on the results of judicial expertise rendered by other agencies, entities and persons, the maximum time limit for judicial expertise must be 04 months.

3. The time limit for judicial expertise may be extended under the decision of the agency soliciting the judicial expertise provided that the extension is not half more than the maximum time limit specified in clause 1 of this Article.

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In the course of carrying out the judicial expertise, where the additional dossier or document is needed as a basis for rendering of the judicial expertise, the person or entity solicited for the judicial expertise issues the written request for the additional dossier or documents to the person soliciting the judicial expertise. The period from the day on which the person or entity solicited for the judicial expertise makes the written request to the day on which the additional dossier or document is received shall not be included in the period of rendering of the judicial expertise.

5. Where there is any issue that arises or any proof that the judicial expertise fails to be completed within the time limit, the person or entity rendering the judicial expertise must send the timely notification clearly stating reasons to the person soliciting the judicial expertise and must propose the deadline for completing the judicial expertise and giving expert testimonies.

Article 16. Expert testimonies

1. The public expert officer or the subject-matter judicial expert shall only give an expert testimony about the questions to be found out in the judicial expertise within the scope of judicial expertise in the financial sector as provided in Article 3 hereof and according to the professional regulations to be applied to the judicial expertise in the financial sector as provided in Article 12 herein.

2. Based on findings of the judicial expertise prescribed in clause 3 of Article 14 herein, the public expert officer or the subject-matter judicial expert must give comments, remarks and conclusions about specific questions involved in the judicial expertise. The expert testimony shall be subject to Appendix V hereto.

3. Where the person soliciting the judicial expertise solicits the judicial expertise directly for the public expert officer or the subject-matter judicial expert, the expert testimony must bear the signature and specify full name of the public expert officer or the subject-matter judicial expert.

4. Where the person soliciting the judicial expertise solicits the entity seconding the person to render the judicial expertise, the expert testimony must fully bear the signature and full name of the judicial expert, and confirmation of signature of the entity seconding its staff to solicit the judicial expertise as per clause 18 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise. This Circular provides guidance on implementation of several specific regulations regarding signature and confirmation of signature issued by the Ministry of Finance or the subordinate units of the Ministry of Finance seconding their staff to render the judicial expertise as follows:

a) Where the person soliciting the judicial expertise solicits the Ministry of Finance or any of its subordinate unit (except the General Department and equivalent; department-level units of the General Department and the like that are located locally) to nominate their staff to render the judicial expertise, the expert testimony must bear the signature and full name of the public expert officer or the subject-matter judicial expert; the Ministry can assign the management of the unit where the person rendering the judicial expertise who is working acts by order of the Minister to give confirmation of the signature.

In the case where there are more than one staff member seconded to participate in the judicial expertise, if they are public officials or employees under the control of different subordinate units of the Ministry, the Ministry can assign the Department of Organization and Personnel to act by order of the Minister to confirm the signature. In the case where there are more than one staff member seconded to participate in the judicial expertise, if some of them are public officials or employees under the control of the General Department or department-level units of the General Department (or equivalent) that is located locally, these employer agencies must have the written document sent to the Department of Organization and Personnel as a prelude to the Department's considering or acting on the Minister's behalf to give confirmation of the signature.

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c) Where the written request for the judicial expertise is sent to department-level units of the General Department (or the equivalent) located locally to nominate the judicial expert, the expert testimony must bear the signature and full name of the public expert officer or the subject-matter judicial expert and the confirmation of the signature given by the management of these units.

5. In the case where the person soliciting the judicial expertise solicits an entity to render the judicial expertise, in addition to the signature and full name of the judicial expert, the entity’s head must sign and affix a seal on the expert testimony; and the entity solicited for the judicial expertise must bear responsibility for the expert testimony as per clause 18 of Article 1 in the Law on Amendments and Supplements to several articles of the Law on Judicial Expertise.

Article 17. Expert council

Setting up the expert council shall be subject to Article 30 in the law on Judicial Expertise. This Circular shall provide the following specific instructions regarding establishment of the intramural expert council of the Ministry of Finance as follows:

1. When establishing the expert council in accordance with Article 30 in the Law on Judicial Expertise, the Department of Organization and Personnel shall take charge of and cooperate with the relevant units directly controlled by the Ministry in selecting the expert person or entity conforming to the questions to be solved in the judicial expertise, and must be composed of at least 03 members who are highly qualified and prestigious in the sectors requiring the judicial expertise, and seeking the Ministry of Finance's decision on approval of establishment of the expert council.

2. Composition, membership and operating regime of the Expert Council shall be subject to the regulations of Article 30 in the Law on Judicial Expertise.

Article 18. Preparing judicial expert dossiers

1. Persons and entities rendering judicial expertise in the financial sector must prepare judicial expert dossiers in accordance with regulations. Each dossier on the judicial expertise in the financial sector must comprise the following documents:

a) Decision on solicitation of the judicial expertise; decision on solicitation of the complementary judicial expertise (if any); decision on solicitation of the recurring judicial expertise (if any); information, documents or objects enclosed herewith (if any).

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c) Report on delivery and receipt of the dossier, documents or objects (if any);

d) Judicial expertise proposal (if any);

dd) Documents, records or evidence related to use of services intended for the judicial expertise (if any);

e) Written record of the judicial expertise process;

g) Decision on establishment of the expert council in case of the recurring judicial expertise that may be needed;

h) Expert testimony, complementary expert testimony (if any), recurring expert testimony (if any);

i) Other relevant documents (if any).

2. When preparing judicial expertise dossiers, persons and entities carrying out judicial expertise shall be responsible for ensuring the accuracy of the completed dossier and must present their judicial expertise dossiers upon request of prosecuting agencies or persons having jurisdiction to handle cases in accordance with law on legal procedures.

Article 19. Retaining judicial expert dossiers

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1. If public expert officers, subject-matter judicial experts, focal points of expert councils, and chairpersons of expert councils completing judicial expert dossiers are staff members of the Ministry of Finance, they are responsible for preserving and retaining dossiers of judicial expertise rendered by themselves; In case of job transfer, retirement or resignation, they must hand over judicial expert dossiers according to the regulatory provisions of the Ministry of Finance's Regulations on clerical work, the Regulations on archival work of the Ministry of Finance, and the Regulations on protection of State secrets of the Ministry of Finance and other relevant legal normative documents.

2. Retention of financial-sector judicial expert dossiers shall be subject to regulations of the People’s Committees of provinces.

Section 3. FINANCIAL-SECTOR EXPERT OFFICES, FINANCIAL-SECTOR SUBJECT-MATTER EXPERT BODIES

Article 20. Conditions concerning physical infrastructure of financial-sector expert offices

Each financial-sector expert office must be fully equipped with:

1. a separate office that it has owned and used for at least 03 (three) years from the day on which the President of the provincial-level People's Committee issues the decision to approve its establishment.

2. Working spaces or rooms intended for public expert officers and staff members; cabinets or warehouses or areas intended only for retention of judicial expert dossiers.

Article 21. Conditions for financial-sector subject-matter expert bodies

Each financial-sector subject-matter expert body must fully satisfy:

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2. Preparing and publishing the list of financial-sector subject-matter expert bodies at the Ministry of Finance shall be subject to the regulations laid down in clause 10 of Article 1 in the Law on Amendments and Supplements to the Law on Judicial Expertise. This Circular shall provide the following specific instructions:

a) List of auditing firms shall be made and announced according to the regulatory provisions of Circular No. 203/2012/TT-BTC dated November 19, 2012 of the Ministry of Finance on the application procedures and documentation requirements for granting, managing and using the certificate of conformance to audit service business regulations; the Circular No. 183/2013/TT-BTC dated December 4, 2013 of the Ministry of Finance on independent audit of public-interest entities; List of accounting service providers shall be made and announced according to the regulatory provisions of the Circular No. 297/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on granting, managing and using certificates of conformance to accounting service business regulations.

By November 30 each year, based on the publicly available list of auditing firms and independent accounting service providers, the Department of Accounting and Auditing Regulations shall act by order of the Minister of Finance to sign on an official dispatch about these lists to the Ministry of Justice for its integrating them into the comprehensive list which is then sent to the Department of Organization and Personnel (for monitoring purposes).

b) List of valuation enterprises shall be made and announced according to the regulatory provisions of the Circular No. 38/2014/TT-BTC dated March 28, 2014 of the Ministry of Finance, guiding a number of articles of the Government’s Decree No. 89/2013/ND -CP dated August 6, 2013, elaborating on the implementation of a number of articles of the Law on Prices regarding valuation; the Circular No. 60/2021/TT-BTC dated July 21, 2021, amending and supplementing a number of articles of the Circular No. 38/2014/TT-BTC dated March 28, 2014, providing guidance on implementation of a number of articles of the Government’s Decree No. 89/2013/ND-CP dated August 6, 2013, elaborating on the implementation of a number of articles of the Law on Prices regarding valuation.

By November 30 each year, based on the publicly available list of valuation firms, the Department of Price Management shall act by order of the Minister of Finance to sign on an official dispatch about these lists to the Ministry of Justice for its integrating them into the comprehensive list which is then sent to the Department of Organization and Personnel (for monitoring purposes).

c) For other financial subsectors, by November 30 each year, units under the Ministry of Finance shall take charge of, and cooperate with the Department of Organization and Personnel, and the Legal Department in, reviewing and making a list of financial-sector subject-matter expert bodies (if any) for submission to the Ministry for consideration and decision, and then sending it to the Ministry of Justice for its being integrated into a comprehensive list, and at the same time sending it to the Department of Financial Informatics and Statistics for posting on the web portal of the Ministry of Finance and Department of Organization and Personnel (for monitoring purposes).

d) Where there is any change in information related to subject-matter expert bodies that have already been announced, units under the Ministry of Finance shall be authorized to act by order of the Minister to inform the Ministry of Justice of such change; issue written notification of such change to the Department of Organization and Personnel (for monitoring purposes); and notify such change to the Department of Financial Informatics and Statistics in order for it to be published on the web portal of the Ministry of Finance (if information about such change has not been published yet).

3. Preparing and publishing the list of financial-sector subject-matter expert bodies at local areas shall be subject to the regulations laid down in clause 10 of Article 1 in the Law on Amendments and Supplements to the Law on Judicial Expertise and regulations of provincial People’s Committees. This Circular shall provide the following specific instructions:

a) The provincial Department of Finance cooperates with the provincial Department of Justice on the list of financial-sector subject-matter expert bodies under local jurisdiction for submission to the President of the provincial People’s Committee to seek his/her approval decision, as well as sends it to the Ministry of Justice for information purposes and for it to be published on the web portal of the provincial People’s Committee.

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Article 23. Receiving requests for financial-sector judicial expertise by expert offices and subject-matter expert bodies

1. The act of requesting financial-sector expert offices and subject-matter expert bodies to render the judicial expertise by prosecuting agencies or persons (hereinafter referred to as requesters) shall be performed in writing according to clause 15 of Article 1 in the Law on Amendments and Supplements to several articles of the Law on Judicial Expertise.

2. When receiving the written request for judicial expertise from the requester, judicial expert offices and subject-matter expert bodies shall be responsible for receiving and undertaking the rendering of the judicial expertise according to the questions to be answered in the judicial expertise, except in case of refusal under clause 2 of Article 34 in the Law on Judicial Expertise and clause 14 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise.

3. In case of refusal to render the judicial expertise, the judicial expert office or subject-matter expert body shall be responsible for sending written notification of such refusal to the requester within the period specified in clause 14 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise, which clearly states the reasons for such refusal.

Article 24. Rendering financial-sector judicial expertise by expert offices and subject-matter expert bodies

1. Receiving objects of the judicial expertise, related documents and articles; applying professional standards; implementing the judicial expertise shall be subject to Article 11, 12, 13 and 14 herein.

In case of direct delivery and receipt thereof, such activities must be carried out at the offices of the expert offices, the subject-matter expert bodies, or the offices of the requesters for judicial expertise. Where there is any substitute for the person rendering the judicial expertise, judicial expert offices or subject-matter expert bodies shall be responsible for notifying the requesters for the judicial expertise in writing. During the judicial expertise process, the written document used for recording the process and results of the judicial expertise according to clause 17 of Article 1 in the Law on Amendments and Supplements to several Articles of the Law on Judicial Expertise and Appendix IV hereto must be made.

2. Judicial expertise duration, expert testimonies in the financial sector, preparation, preservation and storage of expert dossiers shall be subject to Article 15, 16, 18 and 19 herein.

Conclusion of the judicial expertise rendered by the financial-sector expert office or the financial-sector subject-matter expert body must bear the signature of the person rendering the judicial expertise. Meanwhile, the head thereof must append the signature and affix the seal to the expert testimony and bear accountability for expert conclusion.    Persons or entities rendering judicial expertise that create the judicial expert dossiers must be responsible for the accuracy of the submitted dossiers and must present these dossiers as requested by prosecuting agencies or persons in accordance with legal procedures law. Financial-sector judicial expert offices and subject-matter expert bodies shall be responsible for retaining and preserving dossiers on the judicial expertise rendered by themselves in accordance with law on archives.

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RESPONSIBILITIES OF ENTITIES AND PERSONS CONCERNED

Article 25. Responsibilities of units under the Ministry of Finance

1. Responsibilities of units whose public expert officers or subject-matter judicial experts are assigned to render judicial expertise:

a) Enable their in-charge personnel to render judicial expertise;

b) Carry out the communication, reporting regime and other activities under law on judicial expertise.

c) According to regulations regarding standards and conditions for appointment and dismissal of public expert officers; recognition and de-recognition of subject-matter judicial experts, make personnel assessment and consult with the Department of Organization and Personnel before preparing reports for submission to the Minister of Finance to seek his approval decision on appointment or dismissal of public expert officers, recognition or de-recognition of subject-matter judicial experts in the financial sector as per Article 7 and 9 herein.

d) Assess and select bodies meeting standards and conditions for recognition as subject-matter expert bodies as provided in Article 22 herein.

dd) Based on specific conditions of employing entities, heads of employing entities shall issue procedures for receiving and seconding public expert officers in compliance with the regulatory procedures concerning judicial expertise and regulations of this Circular.

e) Request staff members of units rendering judicial expertise to hand over dossiers and retain judicial expert dossiers if they are moved out of these units, retired or resign in accordance with regulations in force.

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2. Responsibilities of the Department of Organization and Personnel:

a) Assume responsibilities for counseling and assisting the Minister of Finance in appointing, issuing cards to, dismissing or revoking cards of public expert officers; recognizing, de-recognizing subject-matter judicial experts, and setting up the expert council prescribed in this Circular.

b) Take charge of and cooperate with units under the Ministry appropriate for the questions of judicial expertise on requesting the Ministry to second public expert officers or subject-matter judicial experts in accordance with this Circular.

c) Each year, based on proposals for rewards of relevant units, cooperate with the Department of Emulation and Rewarding on offering rewards to judicial experts with outstanding performance during the period of rendering of the judicial expertise.

d) Perform other assigned duties stipulated in this Circular.

3. Responsibilities of the Department of Legal Affairs:

a) Take charge of and cooperate with Ministry-controlled units on drafting legal normative documents regarding judicial expertise in the financial sector according to the Ministry's assigned duties and instructions.

b) Take charge of and cooperate with relevant units on providing guidance on and promulgating law on judicial expertise in the financial sector.

c) Take charge of and cooperate with units on organizing training sessions on judicial expertise  and legal knowledge sharing sessions necessary for public expert officers, subject-matter judicial experts and professionals rendering judicial expertise in the financial sector.

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Article 26. Responsibilities of Departments of Finance

Departments of Finance shall be accountable to provincial People’s Committees for organizing and rendering judicial expertise in the financial sector in local areas; shall cooperate with Departments of Justice on assisting provincial People's Committees in state management of judicial expertise in local areas under point b of clause 25 of Article 1 in the Law on Amendments and Supplements to several articles of the Law on Judicial Expertise and regulations laid down herein.

Article 27. Responsibilities of public expert officers, subject-matter judicial experts, expert offices, subject-matter expert bodies in the financial sector

1. When carrying out the judicial expertise in the financial sector, public expert officers, subject-matter judicial experts, expert offices, subject-matter expert bodies solicited for their rendering of judicial expertise shall be responsible for complying with Article 11; clause 3 of Article 18, 23 and 28 in the Law on Judicial Expertise; clause 7, 13 and 14 of Article 1 in the Law on Amendments and Supplements to several articles of the Law on Judicial Expertise; Article 18 in the Government’s Decree No. 85/2013/NĐ-CP dated July 29, 2013, regarding detailed regulations and measures for implementation of the Law on Judicial Expertise and written documents prescribing details for implementation thereof. 

2. Comply with regulations on judicial expertise in the financial sector as per this Circular.

3. Attend training classes on judicial expertise and legal knowledge.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 28. Entry into force

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2. Public expert officers, subject-matter judicial experts, judicial expert groups, expert councils that are rendering judicial expertise according to decisions to solicit judicial expertise of requesters for judicial expertise before the entry into force of this Circular shall be subject to the Circular No. 138/2013/TT-BTC and other relevant documents.

Article 29. Implementation

1. The Director of the Department of Legal Affairs, the Director of the Department of Organization and Personnel and Heads of units under the Ministry of Finance shall be responsible for implementing this Circular.

2. In case the legislative documents used as references in this Circular are amended, supplemented or replaced with other legal normative documents, updated versions shall apply.

3. Ministries, Ministry-level agencies, provincial People’s Committees and other relevant persons and entities shall be responsible for implementing this Circular. In the course of implementation of this Circular, if there is any issue that arises, involved entities and persons should promptly inform the Ministry of Finance of such issue for its review and decision on any necessary amendment or supplement./.

PP. MINISTER
DEPUTY MINISTER




Vo Thanh Hung