{"id":19137,"date":"2018-04-15T16:31:00","date_gmt":"2018-04-15T09:31:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=19137"},"modified":"2020-08-18T09:33:22","modified_gmt":"2020-08-18T02:33:22","slug":"xac-dinh-gia-tri-cua-tai-san-do-pham-toi-lua-dao-chiem-doat-tai-san","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/xac-dinh-gia-tri-cua-tai-san-do-pham-toi-lua-dao-chiem-doat-tai-san\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do ph\u1ea1m t\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n"},"content":{"rendered":"\n

X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do ph\u1ea1m t\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n. T\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n l\u00e0 x\u00e2m ph\u1ea1m \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 (BLHS). d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c. L\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n l\u00e0 h\u00e0nh vi c\u1ee7a t\u1ed9i ph\u1ea1m d\u00f9ng th\u1ee7 \u0111o\u1ea1n gian d\u1ed1i \u0111\u1ec3 ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n tin v\u00e0 giao t\u00e0i s\u1ea3n cho t\u1ed9i ph\u1ea1m \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n \u0111\u00f3. Nh\u01b0 v\u1eady c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t c\u1ee7a b\u1ecb h\u1ea1i \u0111\u1ec3 \u0111\u1ecbnh khung h\u00ecnh ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o?
<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t do h\u00e0nh vi ph\u1ea1m t\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n<\/h2>\n

1. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t<\/h3>\n

T\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t do h\u00e0nh vi ph\u1ea1m t\u1ed9i\u00a0l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c II Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 02\/2001\/TTLT-TANDTC-VKSNDTC-BCA-BTP h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i ch\u01b0\u01a1ng XIV \u201cC\u00e1c t\u1ed9i ph\u1ea1m x\u00e2m ph\u1ea1m s\u1edf h\u1eefu\u201d c\u1ee7a\u00a0B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999:<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 02\/2001\/TTLT-TANDTC-VKSNDTC-BCA-BTP \u2013 H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i ch\u01b0\u01a1ng XIV \u201cC\u00e1c t\u1ed9i ph\u1ea1m x\u00e2m ph\u1ea1m s\u1edf h\u1eefu\u201d c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:
1. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t, b\u1ecb chi\u1ebfm gi\u1eef tr\u00e1i ph\u00e9p, b\u1ecb s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p, b\u1ecb hu\u1ef7 ho\u1ea1i ho\u1eb7c b\u1ecb l\u00e0m h\u01b0 h\u1ecfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t, b\u1ecb chi\u1ebfm gi\u1eef tr\u00e1i ph\u00e9p, b\u1ecb s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p, b\u1ecb hu\u1ef7 ho\u1ea1i ho\u1eb7c b\u1ecb l\u00e0m h\u01b0 h\u1ecfng.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 02\/2001\/TTLT-TANDTC-VKSNDTC-BCA-BTP \u2013 H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i ch\u01b0\u01a1ng XIV \u201cC\u00e1c t\u1ed9i ph\u1ea1m x\u00e2m ph\u1ea1m s\u1edf h\u1eefu\u201d c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:<\/p>\n

2. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u1eb1n c\u1ee9 ch\u1ee9ng minh r\u1eb1ng ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m s\u1edf h\u1eefu c\u00f3 \u00fd \u0111\u1ecbnh x\u00e2m ph\u1ea1m \u0111\u1ebfn t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3 theo \u00fd th\u1ee9c ch\u1ee7 quan c\u1ee7a h\u1ecd, th\u00ec l\u1ea5y gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ec3 xem x\u00e9t vi\u1ec7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m.<\/p>\n

V\u00ed d\u1ee5 1: A th\u1ea5y m\u1ed9t ng\u01b0\u1eddi v\u1eeba nh\u1eadn \u1edf kho b\u1ea1c 100 tri\u1ec7u \u0111\u1ed3ng b\u1ecf v\u00e0o m\u1ed9t chi\u1ebfc t\u00fai x\u00e1ch \u0111\u1ec3 tr\u01b0\u1edbc gi\u1ecf xe m\u00e1y n\u00ean c\u00f3 \u00fd \u0111\u1ecbnh c\u01b0\u1edbp gi\u1eadt 100 tri\u1ec7u \u0111\u1ed3ng n\u00e0y. A l\u1ea5y xe m\u00e1y \u0111i theo ng\u01b0\u1eddi v\u1eeba nh\u1eadn ti\u1ec5n v\u00e0 \u0111\u00e3 c\u01b0\u1edbp gi\u1eadt \u0111\u01b0\u1ee3c chi\u1ebfc t\u00fai x\u00e1ch n\u00e0y, nh\u01b0ng trong chi\u1ebfc t\u00fai x\u00e1ch n\u00e0y ch\u1ec9 c\u00f2n c\u00f3 200 ngh\u00ecn \u0111\u1ed5ng, b\u1edfi v\u00ec 100 tri\u1ec7u \u0111\u1ed3ng ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n \u0111\u00e3 b\u1ecf v\u00e0o c\u1ed1p xe m\u00e1y. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi A theo c\u00e1c\u00a0\u0111i\u1ec3m d v\u00e0 g kho\u1ea3n 2 \u0110i\u1ec1u 136 BLHS.<\/p>\n

V\u00ed d\u1ee5 2: B th\u1ea5y C \u0111eo m\u1ed9t chi\u1ebfc nh\u1eabn m\u1ea7u v\u00e0ng. Qua c\u00e1c ngu\u1ed3n tin B t\u01b0\u1edfng \u0111\u00e2y l\u00e0 nh\u1eabn b\u1eb1ng v\u00e0ng 9,999, c\u00f3 tr\u1ecdng l\u01b0\u1ee3ng 2 ch\u1ec9, n\u00ean \u0111\u00e3 d\u00f9ng th\u1ee7 \u0111o\u1ea1n gian d\u1ed1i v\u00e0 \u0111\u00e3 chi\u1ebfm \u0111o\u1ea1t \u0111\u01b0\u1ee3c chi\u1ebfc nh\u1eabn n\u00e0y. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i l\u1ea5y tr\u1ecb gi\u00e1 c\u1ee7a m\u1ed9t chi\u1ebfc nh\u1eabn b\u1eb1ng v\u00e0ng 9,999 v\u1edbi tr\u1ecdng l\u01b0\u1ee3ng 2 ch\u1ec9 theo th\u1eddi gi\u00e1 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0o th\u1eddi \u0111i\u1ec3m chi\u1ebfm \u0111o\u1ea1t \u0111\u1ec3 xem x\u00e9t vi\u1ec7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi B v\u1ec1 t\u1ed9i \u201cL\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n\u201d.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 02\/2001\/TTLT-TANDTC-VKSNDTC-BCA-BTP \u2013 H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i ch\u01b0\u01a1ng XIV \u201cC\u00e1c t\u1ed9i ph\u1ea1m x\u00e2m ph\u1ea1m s\u1edf h\u1eefu\u201d c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:<\/p>\n

3. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh r\u1eb1ng ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m s\u1edf h\u1eefu c\u00f3 \u00fd \u0111\u1ecbnh x\u00e2m ph\u1ea1m \u0111\u1ebfn t\u00e0i s\u1ea3n, nh\u01b0ng kh\u00f4ng quan t\u00e2m \u0111\u1ebfn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m (tr\u1ecb gi\u00e1 bao nhi\u00eau c\u0169ng \u0111\u01b0\u1ee3c), th\u00ec l\u1ea5y gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m \u0111\u1ec3 xem x\u00e9t vi\u1ec7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m.<\/p>\n

V\u00ed d\u1ee5: M th\u1ea5y m\u1ed9t chi\u1ebfc xe m\u00e1y d\u1ef1ng tr\u01b0\u1edbc c\u1eeda c\u1ee7a m\u1ed9t gia \u0111\u00ecnh n\u00ean \u0111\u00e3 v\u00e0o l\u1ea5y tr\u1ed9m kh\u00f4ng quan t\u00e2m \u0111\u00f3 l\u00e0 xe Trung Qu\u1ed1c hay xe Nh\u1eadt B\u1ea3n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu l\u00e0 xe Trung Qu\u1ed1c th\u00ec x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t theo gi\u00e1 tr\u1ecb xe Trung Qu\u1ed1c; n\u1ebfu l\u00e0 xe Nh\u1eadt B\u1ea3n th\u00ec x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t theo gi\u00e1 tr\u1ecb xe Nh\u1eadt B\u1ea3n.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 02\/2001\/TTLT-TANDTC-VKSNDTC-BCA-BTP \u2013 H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i ch\u01b0\u01a1ng XIV \u201cC\u00e1c t\u1ed9i ph\u1ea1m x\u00e2m ph\u1ea1m s\u1edf h\u1eefu\u201d c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:<\/p>\n

4. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m kh\u00f4ng c\u00f2n n\u1eefa, c\u01a1 quan \u0111i\u1ec1u tra c\u1ea7n l\u1ea5y l\u1eddi khai c\u1ee7a nh\u1eefng ng\u01b0\u1eddi bi\u1ebft v\u1ec1 t\u00e0i s\u1ea3n n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n g\u00ec; nh\u00e3n, m\u00e1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o; gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00f3 theo th\u1eddi gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m l\u00e0 bao nhi\u00eau; t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f2n kho\u1ea3ng bao nhi\u00eau ph\u1ea7n tr\u0103m\u2026 \u0111\u1ec3 tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 c\u00f3 k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 02\/2001\/TTLT-TANDTC-VKSNDTC-BCA-BTP \u2013 H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i ch\u01b0\u01a1ng XIV \u201cC\u00e1c t\u1ed9i ph\u1ea1m x\u00e2m ph\u1ea1m s\u1edf h\u1eefu\u201d c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:<\/p>\n

5. Trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec1u l\u1ea7n c\u00f9ng lo\u1ea1i h\u00e0nh vi x\u00e2m ph\u1ea1m s\u1edf h\u1eefu, nh\u01b0ng m\u1ed7i l\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a BLHS v\u00e0 kh\u00f4ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 (g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng; \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh; \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c xo\u00e1 \u00e1n t\u00edch\u2026), \u0111\u1ed3ng th\u1eddi trong c\u00e1c h\u00e0nh vi x\u00e2m ph\u1ea1m \u0111\u00f3 ch\u01b0a c\u00f3 l\u1ea7n n\u00e0o b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ch\u01b0a h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c l\u1ea7n b\u1ecb x\u00e2m ph\u1ea1m b\u1eb1ng ho\u1eb7c tr\u00ean m\u1ee9c t\u1ed1i thi\u1ec3u \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a BLHS, th\u00ec ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec1u l\u1ea7n c\u00f9ng lo\u1ea1i h\u00e0nh vi x\u00e2m ph\u1ea1m s\u1edf h\u1eefu ph\u1ea3i b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i ph\u1ea1m t\u01b0\u01a1ng \u00fang theo t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c l\u1ea7n b\u1ecb x\u00e2m ph\u1ea1m, n\u1ebfu:<\/p>\n

a) C\u00e1c h\u00e0nh vi x\u00e2m ph\u1ea1m s\u1edf h\u1eefu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch li\u00ean t\u1ee5c, k\u1ebf ti\u1ebfp nhau v\u1ec1 m\u1eb7t th\u1eddi gian.<\/p>\n

V\u00ed d\u1ee5: T\u1ed1i ng\u00e0y 12\/11\/2001 Nguy\u1ec5n V\u0103n A mang theo m\u1ed9t bao t\u1ea3i v\u1edbi m\u1ee5c \u0111\u00edch \u0111i tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n. L\u1ea7n th\u1ee9 nh\u1ea5t A v\u00e0o m\u1ed9t gia \u0111\u00ecnh v\u00e0 l\u1ea5y \u0111\u01b0\u1ee3c 1 chi\u1ebfc \u0111\u00e0i c\u00e1t s\u00e9t tr\u1ecb gi\u00e1 200 ng\u00e0n \u0111\u1ed3ng b\u1ecf v\u00e0o bao t\u1ea3i \u0111em d\u1ea5u \u1edf m\u1ed9t b\u1ee5i c\u00e2y. L\u1ea7n th\u1ee9 hai A v\u00e0o m\u1ed9t gia \u0111\u00ecnh kh\u00e1c l\u1ea5y \u0111\u01b0\u1ee3c m\u1ed9t b\u1ed9 qu\u1ea7n \u00e1o tr\u1ecb gi\u00e1 250 ng\u00e0n \u0111\u1ed3ng v\u00e0 b\u1ecf ti\u1ebfp v\u00e0o bao t\u1ea3i. Khi \u0111i ngang qua th\u1ea5y m\u1ed9t chi\u1ebfc xe \u0111\u1ea1p tr\u1ecb gi\u00e1 300 ng\u00e0n \u0111\u1ed3ng d\u1ef1ng \u1edf s\u00e2n c\u1ee7a m\u1ed9t gia \u0111\u00ecnh kh\u00e1c, A ph\u00e1 kho\u00e1 v\u00e0 d\u1eaft xe \u0111\u1ea1p ra b\u1ecf bao t\u1ea3i t\u00e0i s\u1ea3n v\u1eeba tr\u1ed9m c\u1eafp \u0111\u01b0\u1ee3c l\u00ean xe \u0111\u1ea1p. Khi A \u0111\u1ea1p xe \u0111i \u0111\u01b0\u1ee3c m\u1ed9t \u0111o\u1ea1n th\u00ec b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 b\u1ecb b\u1eaft gi\u1eef. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t l\u00e0 750 ng\u00e0n \u0111\u1ed3ng; do \u0111\u00f3, A ph\u1ea3i b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 138 BLHS.<\/p>\n

b) Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi x\u00e2m ph\u1ea1m s\u1edf h\u1eefu c\u00f3 t\u00ednh ch\u1ea5t chuy\u00ean nghi\u1ec7p, l\u1ea5y t\u00e0i s\u1ea3n do vi\u1ec7c x\u00e2m ph\u1ea1m s\u1edf h\u1eefu m\u00e0 c\u00f3 l\u00e0m ngu\u1ed3n s\u1ed1ng ch\u00ednh.<\/p>\n

V\u00ed d\u1ee5: Nguy\u1ec5n V\u0103n B kh\u00f4ng c\u00f3 ngh\u1ec1 nghi\u1ec7p b\u1ecf nh\u00e0 \u0111i lang thang v\u1edbi m\u1ee5c \u0111\u00edch tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n. Ng\u00e0y 15-3-2001 B tr\u1ed9m c\u1eafp \u0111\u01b0\u1ee3c m\u1ed9t chi\u1ebfc xe \u0111\u1ea1p tr\u1ecb gi\u00e1 300 ng\u00e0n \u0111\u1ed3ng \u0111em b\u00e1n l\u1ea5y ti\u1ec1n ti\u00eau x\u00e0i. Ng\u00e0y 16-4-2001 B ra b\u1ebfn xe v\u00e0 m\u00f3c t\u00fai \u0111\u01b0\u1ee3c 150 ng\u00e0n \u0111\u1ed3ng. Ng\u00e0y 17-5-2001, B ph\u00e1 kho\u00e1 c\u1eeda c\u1ee7a m\u1ed9t gia \u0111\u00ecnh v\u00e0o tr\u1ed9m c\u1eafp \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n tr\u1ecb gi\u00e1 200 ng\u00e0n \u0111\u1ed3ng v\u00e0 b\u1ecb b\u1eaft gi\u1eef. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t l\u00e0 650 ng\u00e0n \u0111\u1ed3ng; do \u0111\u00f3, B ph\u1ea3i b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 138 BLHS.<\/p>\n

c) V\u1edbi m\u1ee5c \u0111\u00edch x\u00e2m ph\u1ea1m s\u1edf h\u1eefu, nh\u01b0ng do \u0111i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ea3nh kh\u00e1ch quan n\u00ean vi\u1ec7c x\u00e2m ph\u1ea1m s\u1edf h\u1eefu ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhi\u1ec1u l\u1ea7n cho n\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb x\u00e2m ph\u1ea1m m\u1ed7i l\u1ea7n d\u01b0\u1edbi 500 ng\u00e0n \u0111\u1ed3ng.<\/p>\n

V\u00ed d\u1ee5: Th\u1ea5y trong kho X c\u1ee7a Nh\u00e0 m\u00e1y Z c\u00f3 r\u1ea5t nhi\u1ec1u t\u00e0i s\u1ea3n, nh\u01b0ng s\u1ee3 b\u1ea3o v\u1ec7 ph\u00e1t hi\u1ec7n, n\u00ean l\u1ee3i d\u1ee5ng nh\u1eefng l\u00fac s\u01a1 h\u1edf, M v\u00e0o kho tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n v\u00e0 d\u1ea5u v\u00e0o ng\u01b0\u1eddi. M\u1ed7i l\u1ea7n tr\u1ed9m c\u1eafp gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t t\u1eeb 100 ng\u00e0n \u0111\u1ebfn 150 ng\u00e0n \u0111\u1ed3ng. M th\u1ef1c hi\u1ec7n \u0111\u1ebfn l\u1ea7n th\u1ee9 6 th\u00ec b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 b\u1ecb b\u1eaft gi\u1eef.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t l\u00e0 700 ng\u00e0n \u0111\u1ed3ng; do \u0111\u00f3, M ph\u1ea3i b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 138 BLHS.<\/p>\n

C\u1ea7n ch\u00fa \u00fd l\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u00e2y n\u1ebfu ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u00e0nh vi x\u00e2m ph\u1ea1m c\u00f9ng lo\u1ea1i n\u00e0y th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u201cph\u1ea1m t\u1ed9i nhi\u1ec1u l\u1ea7n\u201d (\u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 48 BLHS) v\u00e0 c\u0169ng kh\u00f4ng \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft \u0111\u1ecbnh khung h\u00ecnh ph\u1ea1t \u201cc\u00f3 t\u00ednh ch\u1ea5t chuy\u00ean nghi\u1ec7p\u201d quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 c\u1ee7a \u0111i\u1ec1u lu\u1eadt t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 t\u1ed9i ph\u1ea1m t\u01b0\u01a1ng \u1ee9ng \u0111\u00f3. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft kh\u00e1c \u0111\u1ecbnh khung h\u00ecnh ph\u1ea1t th\u00ec \u00e1p d\u1ee5ng kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a \u0111i\u1ec1u lu\u1eadt t\u01b0\u01a1ng \u1ee9ng c\u00f3 quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft \u0111\u1ecbnh khung h\u00ecnh ph\u1ea1t \u0111\u00f3.<\/p>\n

2. \u0110\u1ecbnh gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb chi\u1ebfm \u0111o\u1ea1t theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/h3>\n

*Ghi ch\u00fa \u0111i\u1ec1u kho\u1ea3n s\u1eed d\u1ee5ng:<\/strong><\/p>\n

\u2013\u00a0\u0110i\u1ec1u 15. C\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n,\u00a0Ngh\u1ecb \u0111\u1ecbnh\u00a030\/2018\/N\u0110-CP<\/a>\u00a0\u2013 Quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;<\/p>\n

\u2013 \u0110i\u1ec1u 3. C\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, Th\u00f4ng t\u01b0\u00a043\/2018\/TT-BTC<\/a>\u00a0\u2013 H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a030\/2018\/N\u0110-CP\u00a0ng\u00e0y 07 th\u00e1ng 03 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;\u00a0<\/p>\n

\u2013 \u0110i\u1ec1u 17. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh\u00a030\/2018\/N\u0110-CP\u00a0\u2013 Quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;<\/p>\n

\u2013 \u0110i\u1ec1u 5. Y\u00eau c\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, Th\u00f4ng t\u01b0\u00a043\/2018\/TT-BTC\u00a0\u2013 H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a030\/2018\/N\u0110-CP\u00a0ng\u00e0y 07 th\u00e1ng 03 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/p>\n

Khi c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 t\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng ra v\u0103n b\u1ea3n y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (\u0110i\u1ec1u 215\u00a0BLTTHS 2015).<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 30\/2018\/N\u0110-CP \u2013 Quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1: Tr\u1ea1ng th\u00e1i: H\u1ebft hi\u1ec7u l\u1ef1c m\u1ed9t ph\u1ea7n<\/b>:
\u0110i\u1ec1u 15. C\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b><\/p>\n

1. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng c\u1ea5m ph\u1ea3i d\u1ef1a tr\u00ean \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c c\u0103n c\u1ee9 sau:
a) Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n;
b) Gi\u00e1 do c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, quy\u1ebft \u0111\u1ecbnh;
c) Gi\u00e1 do doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p;
d) Gi\u00e1 trong t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 k\u00e8m theo t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 (n\u1ebfu c\u00f3);
\u0111) C\u00e1c c\u0103n c\u1ee9 kh\u00e1c v\u1ec1 gi\u00e1 ho\u1eb7c gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

2. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m ph\u1ea3i d\u1ef1a tr\u00ean \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c c\u0103n c\u1ee9 theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau:
a) Gi\u00e1 mua b\u00e1n thu th\u1eadp \u0111\u01b0\u1ee3c tr\u00ean th\u1ecb tr\u01b0\u1eddng kh\u00f4ng ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u00e0 t\u1ea1i n\u01a1i t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c;
b) Gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u00f3a \u0111\u01a1n mua b\u00e1n ho\u1eb7c t\u1edd khai nh\u1eadp kh\u1ea9u h\u00e0ng c\u1ea5m (n\u1ebfu c\u00f3);
c) Gi\u00e1 do doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p;
d) Gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong khu v\u1ef1c ho\u1eb7c th\u1ebf gi\u1edbi c\u1ee7a h\u00e0ng c\u1ea5m do c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o ho\u1eb7c cung c\u1ea5p th\u00f4ng tin;
\u0111) Gi\u00e1 ni\u00eam y\u1ebft, gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u00f3a \u0111\u01a1n mua b\u00e1n ho\u1eb7c t\u1edd khai nh\u1eadp kh\u1ea9u c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh, l\u01b0u h\u00e0nh, s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam;
e) Gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh, l\u01b0u h\u00e0nh, s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c th\u1ecb tr\u01b0\u1eddng n\u00e0y;
g) C\u00e1c c\u0103n c\u1ee9 kh\u00e1c gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 cung c\u1ea5p v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, tin c\u1eady c\u1ee7a c\u00e1c c\u0103n c\u1ee9 n\u00e0y.<\/p>\n

3. C\u00e1c m\u1ee9c gi\u00e1 t\u1eeb c\u00e1c ngu\u1ed3n th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u00e0 t\u1ea1i n\u01a1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p thu th\u1eadp ngu\u1ed3n th\u00f4ng tin v\u1ec1 m\u1ee9c gi\u00e1 t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00e1c ho\u1eb7c \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c th\u00ec m\u1ee9c gi\u00e1 \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 n\u01a1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1.<\/p>\n

Th\u00f4ng t\u01b0 43\/2018\/TT-BTC \u2013 H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 03 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:<\/p>\n

\u0110i\u1ec1u 3.\u00a0<\/b>C\u0103n c\u1ee9\u00a0<\/b>\u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b><\/p>\n

1. <\/b>Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n\u00a0ph\u1ea3i d\u1ef1a tr\u00ean \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a030\/2018\/N\u0110-CP<\/b>.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a030\/2018\/N\u0110-CP<\/b>, tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1eeb 02 c\u0103n c\u1ee9 tr\u1edf l\u00ean, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n t\u00f9y theo t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u1ee7a c\u00e1c c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n

2. C\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP<\/b>bao g\u1ed3m c\u00e1c c\u0103n c\u1ee9 sau:<\/p>\n

a) Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n\u00a0l\u00e0 gi\u00e1 giao d\u1ecbch ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7at\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1.<\/p>\n

Giao d\u1ecbch ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh\u00a0h\u1ee3p ph\u00e1p v\u00e0\u00a0c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng. M\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 giao d\u1ecbch ph\u1ed5 bi\u1ebfn khi c\u00f3 \u00edt nh\u1ea5t 03 t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 c\u00f3 giao d\u1ecbch mua, b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng. M\u1ee9c gi\u00e1 giao d\u1ecbch ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c thu th\u1eadp l\u00e0 gi\u00e1 mua, b\u00e1n th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch th\u00e0nh c\u00f4ng; gi\u00e1 ni\u00eam y\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; gi\u00e1 ch\u00e0o b\u00e1n, gi\u00e1 ch\u00e0o mua; gi\u00e1 k\u00ea khai; gi\u00e1 tr\u00fang th\u1ea7u; gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u2026<\/p>\n

b)\u00a0Gi\u00e1 do c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, quy\u1ebft \u0111\u1ecbnh l\u00e0 m\u1ee9c gi\u00e1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c\u00a0\u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh gi\u00e1 t\u1ed1i \u0111a, gi\u00e1 t\u1ed1i thi\u1ec3u, khung gi\u00e1 th\u00ec \u00e1p d\u1ee5ng m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3 do c\u01a1 quan ho\u1eb7c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t kinh doanh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1;<\/p>\n

c)\u00a0Gi\u00e1 do doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p l\u00e0 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu\u00ea th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/p>\n

d) Gi\u00e1 trong\u00a0t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 h\u1ee3p ph\u00e1p v\u1ec1 lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00f3 do c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u01a1 quan y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p;<\/p>\n

\u0111) C\u00e1c c\u0103n c\u1ee9 kh\u00e1c v\u1ec1 gi\u00e1 ho\u1eb7c gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 l\u00e0 nh\u1eefng th\u00f4ng tin, t\u00e0i li\u1ec7u gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1, nh\u01b0 m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng t\u1ed1t nh\u1ea5t c\u00f3 kh\u1ea3 n\u0103ng mang l\u1ea1i gi\u00e1 tr\u1ecb cao nh\u1ea5t, hi\u1ec7u qu\u1ea3 nh\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n; quan h\u1ec7 cung c\u1ea7u v\u1ec1 t\u00e0i s\u1ea3n; \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ki\u1ebfn th\u1ee9c, hi\u1ec3u bi\u1ebft v\u1ec1 t\u00e0i s\u1ea3n; l\u1eddi khai v\u00e0 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n; gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 trong v\u1ee5 \u00e1n kh\u00e1c v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh gi\u00e1 tr\u01b0\u1edbc \u0111\u00f3; gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 thu th\u1eadp \u0111\u01b0\u1ee3c tr\u00ean c\u00e1c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi khi H\u1ed9i \u0111\u1ed3ng ti\u1ebfn h\u00e0nh m\u1edf r\u1ed9ng thu th\u1eadp gi\u00e1 t\u1ea1i khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi.<\/p>\n

3. C\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP<\/b>.<\/p>\n

\u0110\u1ed1i v\u1edbi\u00a0gi\u00e1 do doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110\u1ed1i v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong khu v\u1ef1c ho\u1eb7c th\u1ebf gi\u1edbi c\u1ee7a h\u00e0ng c\u1ea5m do c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o ho\u1eb7c cung c\u1ea5p th\u00f4ng tin: c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n bao g\u1ed3m c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc s\u1edf t\u1ea1i v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p th\u00f4ng b\u00e1o ho\u1eb7c cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc n\u00e0y.<\/p>\n

4. C\u00e1c m\u1ee9c gi\u00e1 t\u1eeb c\u00e1c ngu\u1ed3n th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m v\u00e0 t\u1ea1i n\u01a1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 theo y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng.<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1\u00a0kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 th\u00ec\u00a0\u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c g\u1ea7n th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 nh\u01b0ng kh\u00f4ng qu\u00e1 02 n\u0103m (24 th\u00e1ng) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1. Th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 l\u00e0 th\u1eddi \u0111i\u1ec3m m\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng;<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1\u00a0kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 th\u00ec m\u1edf r\u1ed9ng khu v\u1ef1c thu th\u1eadp th\u00f4ng tin v\u1ec1 gi\u00e1\u00a0sang c\u00e1c\u00a0khu v\u1ef1c c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng t\u1ef1 v\u1edbi \u0111\u1ecba \u0111i\u1ec3m<\/i>\u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, th\u00ec m\u1edf r\u1ed9ng vi\u1ec7c thu th\u1eadp gi\u00e1 t\u1ea1i khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi\u00a0tr\u00ean c\u00e1c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi.<\/p>\n

4. Khi thu th\u1eadp c\u00e1c m\u1ee9c gi\u00e1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, th\u00ec c\u00e1c m\u1ee9c gi\u00e1 \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 c\u0103n c\u1ee9 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n do H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 30\/2018\/N\u0110-CP \u2013 Quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1: Tr\u1ea1ng th\u00e1i: H\u1ebft hi\u1ec7u l\u1ef1c m\u1ed9t ph\u1ea7n<\/b>:
\u0110i\u1ec1u 17. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/b><\/p>\n

1. C\u0103n c\u1ee9 v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n; th\u00f4ng tin v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n; t\u00ecnh h\u00ecnh kh\u1ea3o s\u00e1t gi\u00e1, thu th\u1eadp th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1; H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 th\u1ef1c hi\u1ec7n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo ti\u00eau chu\u1ea9n v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 chung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

2. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, \u0111\u1ed3ng th\u1eddi ti\u1ebfn h\u00e0nh nh\u01b0 sau:<\/p>\n

a) T\u00e0i s\u1ea3n ch\u01b0a qua s\u1eed d\u1ee5ng: H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n theo gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n gi\u1ed1ng h\u1ec7t c\u00f2n m\u1edbi ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 c\u00f2n m\u1edbi (n\u1ebfu kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n gi\u1ed1ng h\u1ec7t);<\/p>\n

b) T\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng: H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n;<\/p>\n

c) T\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n; t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng to\u00e0n b\u1ed9 nh\u01b0ng v\u1eabn c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng: Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u00ean c\u01a1 s\u1edf chi ph\u00ed kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9;<\/p>\n

d) T\u00e0i s\u1ea3n b\u1ecb m\u1ea5t, th\u1ea5t l\u1ea1c; t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng to\u00e0n b\u1ed9 v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng: H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n theo h\u1ed3 s\u01a1 c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c v\u1ec1 t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1;<\/p>\n

\u0111) T\u00e0i s\u1ea3n l\u00e0 h\u00e0ng gi\u1ea3: H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo gi\u00e1 c\u1ee7a h\u00e0ng th\u1eadt ho\u1eb7c gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1;<\/p>\n

e) T\u00e0i s\u1ea3n kh\u00f4ng mua b\u00e1n ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng; t\u00e0i s\u1ea3n l\u00e0 kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd, di v\u1eadt, c\u1ed5 v\u1eadt ho\u1eb7c v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb v\u0103n h\u00f3a, t\u00f4n gi\u00e1o, kh\u1ea3o c\u1ed5, ki\u1ebfn tr\u00fac, l\u1ecbch s\u1eed: H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh, \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 chuy\u00ean gia v\u1ec1 l\u0129nh v\u1ef1c n\u00e0y ho\u1eb7c gi\u00e1 tr\u1ecb ghi trong h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Th\u00f4ng t\u01b0 43\/2018\/TT-BTC \u2013 H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 03 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1: Tr\u1ea1ng th\u00e1i: C\u00f2n hi\u1ec7u l\u1ef1c<\/b>:
\u0110i\u1ec1u 5. Y\u00eau c\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1<\/b><\/p>\n

1. T\u00e0i s\u1ea3n ch\u01b0a qua s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n gi\u1ed1ng h\u1ec7t m\u1edbi ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 m\u1edbi theo h\u01b0\u1edbng c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7n tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng t\u1eeb 02 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n tr\u1edf l\u00ean, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ea7n \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch, t\u00ednh to\u00e1n ho\u1eb7c l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u0111i \u0111\u1ebfn k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng v\u1ec1 m\u1ee9c gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1.<\/p>\n

theo luat trongtay.vn<\/em><\/p>\n

\u00bb Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 cho ng\u01b0\u1eddi b\u1ecb h\u1ea1i<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 b\u00e0o ch\u1eefa v\u1ee5 \u00e1n h\u00ecnh s\u1ef1<\/a><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 n\u1ed9i dung x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do h\u00e0nh vi ph\u1ea1m t\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n<\/p>\n","protected":false},"excerpt":{"rendered":"

X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do ph\u1ea1m t\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n. T\u1ed9i l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n l\u00e0 x\u00e2m ph\u1ea1m \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 (BLHS). d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c. L\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n l\u00e0 h\u00e0nh vi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[196],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/19137"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=19137"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/19137\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=19137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=19137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=19137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}