Chương IV Thông tư 34/2024/TT-BTC: Tổ chức thực hiện

Chapter IV

IMPLEMENTATION

Article 23. Duties and powers of the Department of Price Management or the agency authorized by the Ministry of Finance to administer exams, issue, manage and revoke valuer cards

1. Receive exam applications and notify the list of examinees eligible to take the exam and examinees not eligible to take the exam.

2. Prepare and report to the Ministry of Finance exam administration plans.

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.

Article 24. Entry in force

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;

b) Business valuation;

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.

Article 25. Implementation

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./.