In addition to Vietnam Valuation Criterion No. 11 - Real Estate Appraisal, Circular No. 145/2016 / TT-BTC stipulates Vietnam Valuation Criteria including: Criterion No. 10 - Surplus method and Criterion No. 11 - Profit method issued together with the Finance Minister's Decision No. 129/2008 / QD-BTC of December 31, 2008, promulgating 06 standards of Vietnam price appraisal (round 3) ceases to be effective on the effective date of this Circular.
Particularly for this Vietnam Criteria of valuation 11, this application is applied to practicing price appraisers, price appraisal enterprises, other organizations and individuals conducting price appraisal activities under the provisions of Price Law and other relevant laws.
When conducting real estate price appraisal, appraisers may apply the approaches and methods of valuation in Vietnam Valuation Standards on market-based approach, cost-based approach, The approach from income to case specific application.
In addition, appraisers may apply the deduction method and the surplus method specified at Points 3 and 4 of this Section to determine the value of land use rights. The deduction method and the surplus method are built on the combination of market approach, cost and income approach.
For each valuation method, the appraiser chooses the collected information to ensure the accuracy of the valuation result. The form of real estate information collection form is provided in Appendix 3 to this Standard.
The Department of Price Management shall assume the prime responsibility for, and coordinate with relevant agencies in, directing, guiding and inspecting the implementation of the provisions of the Criteria for valuation promulgated together with this Circular and other relevant legal documents. relate to.
Circular 145/2016 / TT-BTC takes effect from January 1, 2017. /.
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