Chương I Thông tư 39/2024/TT-BTC: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides for training, refresher training, CPD in valuation, and issuance of certificates of valuation training to valuers and state valuers.

Article 2. Regulated entities

This Circular applies to individuals who wish to take the examination to be granted a valuer card; holders of valuer cards; valuers; state valuers; providers of training, refresher training, CPD in valuation; valuation authorities; other agencies, organizations and individuals involved in training, refresher training, CPD in valuation (hereinafter referred to as training, refresher training, CPD).

Article 3. Principles of training, refresher training, CPD

1. The program, content, and duration of training, refresher training, CPD must be suitable for the trainees of corresponding classes in accordance with this Circular.

2. The content of training, refresher training, CPD must be regularly updated, improved in quality, and meeting the requirements of the trainees of corresponding classes.

3. The training, refresher training, CPD shall be delivered at a specific location. In case of an emergency, incident, disaster, natural disaster, epidemic or other necessary cases, the Ministry of Finance shall notify the switch of the training, refresher training, CPD to online mode.

4. The delivery of training, refresher training, CPD must comply with this Circular.

Article 4. Requirements for training, refresher training, CPD providers

The training, refresher training, CPD providers must fully meet the following requirements:

1. The team of lecturers participating in teaching in training, refresher training, CPD must fully meet the following standards:

a) Obtain a bachelor or post-graduate degree in a major appropriate to their teaching subjects;

b) Have at least 5 (five) years of work experience directly related to their teaching subjects;

c) Individuals who have participated in research or teaching related to the teaching topics at training institutions, or individuals who have held state management positions related to prices, valuation, or Vietnamese and foreign valuation experts, valuers with sufficient qualifications and professional prestige appropriate to the teaching subjects of the classes specified in this Circular.

2. The plans, contents, programs, materials for training, refresher training, CPD shall comply with Article 10, Article 11, Article 15, Article 16 and Article 20 of this Circular.

3. Have sufficient facilities for training, refresher training, CPD, including classrooms, desks, chairs, whiteboards, teaching materials, and other necessary equipment (self-owned or under contract). In case the training, refresher training, CPD is delivered in the online mode, the provider shall have sufficient facilities (self-owned or under contract) for the online mode.

Article 5. Rights and responsibilities of training, refresher training, CPD providers

1. Rights of training, refresher training, CPD providers

a) Enroll trainees and proactively deliver training, refresher training, CPD to the trainees specified in this Circular;

b) Receive service fees from trainees. The fees for training, refresher training, CPD shall be decided by the head of the training, refresher training, CPD provider. The collection, management, use, and settlement of service fees for training, refresher training, CPD are carried out in accordance with regulations of law in force;

c) Issue certificates of valuation training, certificates of state valuation refresher training and confirmation of completion of CPD in valuation in accordance with this Circular.

2. Responsibilities of training, refresher training, CPD providers

a) Comply with regulations on training, refresher training, CPD; administer exams to evaluate trainees’ performance, issue certificates of valuation training, certificates of state valuation refresher training, and confirmations of completion of CPD in valuation in accordance with this Circular;

b) Strictly comply with the reporting regulations as prescribed in this Circular;

c) Collect students' feedback on the class quality assessment form using the Form specified in Appendix I issued with this Circular;

d) Take full legal responsibility for the accuracy and legality of the results of training, retraining, and CPD, and certificates or confirmations they issued;

dd) Re-issue the certificate or confirmation of completion of CPD due to inaccuracy in trainee information or non-compliance with the certificate form of the Ministry of Finance, or in case of loss or damage at the trainee’s request;

e) Avoid issuing the certificate or confirmation of completion of CPD to individuals not included in the class list and individuals who have attended the class but fail to meet the class requirements as specified in this Circular;

g) Maintain full records related to the delivery of training, refresher training, CPD specified in Article 7 of this Circular;

h) Provide complete, accurate, and timely information, documents, and reports at the request of competent authorities on the delivery of training, refresher training, CPD;

i) Facilitate the inspections carried out by the Ministry of Finance in implementing the regulations in this Circular.

Article 6. Reporting regulations on training, refresher training, CPD

1. The training, refresher training, CPD provider shall make quarterly reports on their delivery of training, refresher training, CPD in valuation with the following contents:

a) Report name: Report on delivery of training, refresher training, CPD in valuation in first/second/third/fourth quarter;

b) Required documents in the report: Decision to open each training class; decision on recognition of learning outcomes for each training class; list of trainees who meet the requirements of each training class and are granted certificates or confirmations of completion of CPD using the form specified in Appendix II issued herewith; schedule of each training class with its content and program;

c) Reporting entities: Training, refresher training, CPD providers in valuation;

d) Receiving authority: Department of Price Management;

dd) Reports shall be sent and received in one of the following forms: sent directly to the receiving authority’s office; or sent via postal service; or via email to baocaotdg@mof.gov.vn (scanned copy); or through a specialized reporting information software system when this system is built and put into operation;

e) Deadline for sending reports:  No later than the last day of the first month of the quarter immediately following the reporting quarter;

g) Reporting frequency:  Quarterly;

h) Data cutoff date: Last day of the reporting quarter;

i) Report form:  specified in Appendix III issued with this Circular.

2. The training, refresher training, CPD provider shall make annual reports on their delivery of training, refresher training, CPD in valuation with the following contents:

a) Report name: Report on performance and directions for training, refresher training, CPD in the year;

b) Required information in the report: Delivery of training, refresher training, CPD in valuation in the reporting year;

c) Reporting entities: Training, refresher training, CPD providers in valuation;

d) Receiving authority: Department of Price Management;

dd) Reports shall be sent and received in one of the following forms: sent directly to the receiving authority’s office; or sent via postal service; or via email to baocaotdg@mof.gov.vn (scanned copy); or through a specialized reporting information software system when this system is built and put into operation;

e) Deadline for sending reports:  No later than January 31 of the year immediately following the reporting year;

g) Reporting frequency:  Annually;

h) Data cutoff date: Last day of the reporting year;

i) Report form:  specified in Appendix IV issued with this Circular.

3. The training, refresher training, CPD provider shall send ad-hoc reports upon request from competent authorities on their delivery of training, refresher training, CPD in valuation.

4. The training, refresher training, CPD provider shall bear responsibility for the accuracy and truthfulness of the reports specified in Clause 1, Clause 2 and Clause 3 of this Article.

Article 7. Maintenance of documentation on training, refresher training, CPD

1. Documentation on training, refresher training, CPD maintained at the Ministry of Finance includes:

a) Quarterly reports on delivery of training, refresher training, CPD in valuation sent by training, refresher training, CPD providers to the Ministry of Finance;

b) Annual reports on performance and directions of training, refresher training, CPD in valuation sent by training, refresher training, CPD providers to the Ministry of Finance;

c) Ad-hoc reports on delivery of training, refresher training, CPD in valuation sent by training, refresher training, CPD providers to the Ministry of Finance.

2. The following documents on training, refresher training, CPD must be maintained by the training, refresher training, CPD provider:

a) Documents specified in Article 6 of this Circular;

b) Exams taken by trainees in valuation training and state valuation refresher training;

c) Evaluation form for the quality of training, refresher training, CPD;

d) Other related documents (if any).

3. Documentation shall be maintained in either physical paper form or electronic format. The maintenance period is 10 (ten) years for training documentation and 5 (five) years for refresher training and CPD documentation. The head of the training, refresher training, CPD provider in valuation shall manage the maintenance, storage, and disposal of documentation in compliance with applicable archival laws.

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