{"id":22917,"date":"2018-06-19T16:00:00","date_gmt":"2018-06-19T09:00:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=22917"},"modified":"2020-06-19T17:31:30","modified_gmt":"2020-06-19T10:31:30","slug":"thong-tu-43-2018-tt-btc-huong-dan-nghi-dinh-30-2018-nd-cp-dinh-gia-tai-san-vu-an-hinh-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-43-2018-tt-btc-huong-dan-nghi-dinh-30-2018-nd-cp-dinh-gia-tai-san-vu-an-hinh-su\/","title":{"rendered":"Th\u00f4ng t\u01b0 43\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 30\/2018\/N\u0110-CP \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u1ee5 \u00e1n h\u00ecnh s\u1ef1"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 43\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP v\u1ec1 c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; 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; y\u00eau c\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n; th\u1ee7 t\u1ee5c t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><b>B\u1ed8 T\u00c0I CH\u00cdNH<br>\u2014\u2014\u2013<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac <br>\u2014\u2014\u2014\u2014\u2014<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\">S\u1ed1: 43\/2018\/TT-BTC<\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2018<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><b>TH\u00d4NG T\u01af<\/b><\/p>\n<p align=\"center\">H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 30\/2018\/N\u0110-CP NG\u00c0Y 07 TH\u00c1NG 3 N\u0102M 2018 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT VI\u1ec6C TH\u00c0NH L\u1eacP V\u00c0 HO\u1ea0T \u0110\u1ed8NG C\u1ee6A H\u1ed8I \u0110\u1ed2NG \u0110\u1ecaNH GI\u00c1 T\u00c0I S\u1ea2N; TR\u00ccNH T\u1ef0, TH\u1ee6 T\u1ee4C \u0110\u1ecaNH GI\u00c1 T\u00c0I S\u1ea2N TRONG T\u1ed0 T\u1ee4NG H\u00ccNH S\u1ef0<\/p>\n<p><i>C\u0103n c\u1ee9 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2015;<\/i><\/p>\n<p><i>C\u0103n c\u1ee9 <a href=\"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-30-2018-nd-cp-thu-tuc-dinh-gia-tai-san-trong-to-tung-hinh-su\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP<\/a> ng\u00e0y 07 th\u00e1ng 3 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;<\/i><\/p>\n<p><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n<p><i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1;<\/i><\/p>\n<p><i>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 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 3 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.<\/i><\/p>\n<p><b>Ch\u01b0\u01a1ng I<\/b><\/p>\n<p align=\"center\"><b>NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/b><\/p>\n<p><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 n\u00e0y 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 3 n\u0103m 2018<b> <\/b>c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; 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; y\u00eau c\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n; th\u1ee7 t\u1ee5c t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/p>\n<p><b>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n<p>Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/p>\n<p><b>Ch\u01b0\u01a1ng II<\/b><\/p>\n<p align=\"center\"><b><span lang=\"FR\">NH\u1eeeNG QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/span><\/b><\/p>\n<p><b><span lang=\"FR\">\u0110i\u1ec1u 3. C\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n<p><span lang=\"FR\">1.<b> <\/b>Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n <\/span>ph\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 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP.<\/p>\n<p><span lang=\"FR\">\u0110\u1ed1i v\u1edbi 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, 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.<\/span><\/p>\n<p><span lang=\"FR\">2. C\u0103n c\u1ee9 <\/span><span lang=\"NL\">\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 bao g\u1ed3m c\u00e1c c\u0103n c\u1ee9 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n <\/span>l\u00e0 gi\u00e1 giao d\u1ecbch ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\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<p><span lang=\"VI\">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 <\/span>h\u1ee3p ph\u00e1p v\u00e0<span lang=\"VI\"> c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span>. 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<p>b) <span lang=\"NL\">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 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 <\/span>\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<p>c) <span lang=\"NL\">Gi\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;<\/span><\/p>\n<p><span lang=\"NL\">d) Gi\u00e1 trong <\/span>t\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<p>\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<p>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.<\/p>\n<p>\u0110\u1ed1i v\u1edbi <span lang=\"NL\">gi\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.<\/span><\/p>\n<p><span lang=\"NL\">\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.<\/span><\/p>\n<p>4. <span lang=\"NL\">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 <\/span>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<p>a) Tr\u01b0\u1eddng h\u1ee3p <span lang=\"FR\">t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 <\/span>kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1 <span lang=\"FR\">c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 th\u00ec <\/span>\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<p><span lang=\"FR\">b) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 <\/span>kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1 <span lang=\"FR\">c\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 <\/span>sang c\u00e1c <span lang=\"FR\">khu 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> <\/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 <\/span>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 s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi.<\/p>\n<p><span lang=\"FR\">5. Khi <\/span><span lang=\"NL\">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.<\/span><\/p>\n<p><b><span lang=\"FR\">\u0110i\u1ec1u 4. 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<\/span><\/b><\/p>\n<p>1. Vi\u1ec7c k<span lang=\"FR\">h\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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP v\u00e0 <\/span><span lang=\"NL\">kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"FR\">2. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo gi\u00e1 b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"FR\">a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng c\u1ea5m, t<\/span>\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ho\u1eb7c <span lang=\"NL\">T\u1ed5 gi\u00fap vi\u1ec7c H\u1ed9i \u0111\u1ed3ng (n\u1ebfu c\u00f3) <\/span>ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t gi\u00e1 tr\u1ef1c ti\u1ebfp tr\u00ean th\u1ecb tr\u01b0\u1eddng; tr\u00ean c\u00e1c trang <span lang=\"NL\">th\u00f4ng tin \u0111i\u1ec7n t\u1eed do c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh m\u1eb7t h\u00e0ng l\u00e0 t\u00e0i s\u1ea3n \u0111ang c\u1ea7n \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p qua m\u1ea1ng Internet theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t gi\u00e1 <span lang=\"NL\">tr\u00ean th\u1ecb tr\u01b0\u1eddng kh\u00f4ng ch\u00ednh th\u1ee9c (n\u1ebfu c\u00f3) 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 c\u00f3 di\u1ec5n ra giao d\u1ecbch mua b\u00e1n h\u00e0ng c\u1ea5m.<\/span><\/p>\n<p><span lang=\"NL\">b) Vi\u1ec7c thu th\u1eadp c\u00e1c m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span>b\u1eb1ng <span lang=\"FR\">Phi\u1ebfu kh\u1ea3o s\u00e1t gi\u00e1. Phi\u1ebfu kh\u1ea3o s\u00e1t gi\u00e1 do th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 l\u1eadp ho\u1eb7c giao th\u00e0nh vi\u00ean T\u1ed5 gi\u00fap vi\u1ec7c H\u1ed9i \u0111\u1ed3ng (n\u1ebfu c\u00f3) l\u1eadp v\u00e0 ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"FR\">\u2013 T\u00ean t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t, \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf \u2013 k\u1ef9 thu\u1eadt c\u01a1 b\u1ea3n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t;<\/span><\/p>\n<p><span lang=\"FR\">\u2013 Lo\u1ea1i t\u00e0i s\u1ea3n: H\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng; h\u00e0ng c\u1ea5m; \u2026<\/span><\/p>\n<p><span lang=\"FR\">\u2013 \u0110\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t (x\u00e3\/ph\u01b0\u1eddng, huy\u1ec7n, t\u1ec9nh); \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea3o s\u00e1t;<\/span><\/p>\n<p><span lang=\"FR\">\u2013 Th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch th\u1ee9c ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t (kh\u1ea3o s\u00e1t tr\u1ef1c ti\u1ebfp\/kh\u1ea3o s\u00e1t qua m\u1ea1ng Internet, g\u1ecdi \u0111i\u1ec7n, \u2026);<\/span><\/p>\n<p><span lang=\"FR\">\u2013 K\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t gi\u00e1: c\u00e1c m\u1ee9c gi\u00e1 kh\u1ea3o s\u00e1t (gi\u00e1 b\u00e1n bu\u00f4n, gi\u00e1 b\u00e1n l\u1ebb\u2026), \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, khuy\u1ebfn m\u00e3i, chi\u1ebft kh\u1ea5u\u2026 (n\u1ebfu c\u00f3); \u0111\u01a1n v\u1ecb t\u00ednh gi\u00e1 (\u0111\u1ed3ng\/kg, \u0111\u1ed3ng\/c\u00e1i\u2026); lo\u1ea1i gi\u00e1 (ch\u00e0o mua, ch\u00e0o b\u00e1n, gi\u00e1 ni\u00eam y\u1ebft, gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n\u2026)\u2026<\/span><\/p>\n<p><span lang=\"FR\">\u2013 H\u1ecd t\u00ean v\u00e0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi kh\u1ea3o s\u00e1t;<\/span><\/p>\n<p><span lang=\"FR\">\u2013 C\u00e1c khuy\u1ebfn ngh\u1ecb, kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc (n\u1ebfu c\u00f3).<\/span><\/p>\n<p>c) M\u1ee9c gi\u00e1 thu th\u1eadp c\u00f3 th\u1ec3 l\u00e0 gi\u00e1 b\u00e1n bu\u00f4n ho\u1eb7c gi\u00e1 b\u00e1n l\u1ebb ho\u1eb7c c\u1ea3 gi\u00e1 b\u00e1n bu\u00f4n v\u00e0 gi\u00e1 b\u00e1n l\u1ebb c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/p>\n<p>d<span lang=\"FR\">) Vi\u1ec7c kh\u1ea3o s\u00e1t \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<p>d1) X\u00e2y d\u1ef1ng n\u1ed9i dung kh\u1ea3o s\u00e1t:<\/p>\n<p>\u2013 X\u00e1c \u0111\u1ecbnh \u0111\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd, \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf-k\u1ef9 thu\u1eadt ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1; x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u1ea7n \u0111\u1ecbnh gi\u00e1 (ch\u01b0a qua s\u1eed d\u1ee5ng; \u0111\u00e3 qua s\u1eed d\u1ee5ng; b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n; 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; b\u1ecb m\u1ea5t, th\u1ea5t l\u1ea1c; 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\u00e0ng gi\u1ea3; <span lang=\"NL\">kh\u00f4ng mua b\u00e1n ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng); \u0111\u1eb7c t\u00ednh t\u00e0i s\u1ea3n nh\u01b0 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\u2026; <\/span><span lang=\"VI\">t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m\u2026<\/span><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng, b\u1ecb m\u1ea5t, th\u1ea5t l\u1ea1c, H\u1ed9i \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ed1 t\u1ee5ng th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn l\u1ea1i t\u00ecnh tr\u1ea1ng ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c h\u1ea1ng m\u1ee5c c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh \u0111\u1ecbnh gi\u00e1.<\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng ph\u1ed1i h\u1ee3p, th\u1ed1ng nh\u1ea5t x\u00e1c \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea3o s\u00e1t, thu th\u1eadp th\u00f4ng tin v\u1ec1 m\u1ee9c gi\u00e1 t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng kh\u00f4ng ch\u00ednh th\u1ee9c.<\/p>\n<p><span lang=\"NL\">\u2013 X<\/span>\u00e1c \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m n\u01a1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1: \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p huy\u1ec7n v\u00e0 c\u1ea5p t\u1ec9nh; l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c kh\u1ea3o s\u00e1t (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh; chuy\u00ean gia c\u00f3 ki\u1ebfn th\u1ee9c, hi\u1ec3u bi\u1ebft v\u1ec1 t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1; c\u00e1c \u0111\u1ea1i l\u00fd, c\u1eeda h\u00e0ng, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i\u2026);<\/p>\n<p>\u2013 X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 v\u00e0 th\u1eddi \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t gi\u00e1;<\/p>\n<p>\u2013 X\u00e1c \u0111\u1ecbnh c\u00e1ch th\u1ee9c kh\u1ea3o s\u00e1t gi\u00e1: tr\u1ef1c ti\u1ebfp tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u00ednh th\u1ee9c ho\u1eb7c kh\u00f4ng ch\u00ednh th\u1ee9c; tr\u00ean c\u00e1c trang <span lang=\"NL\">th\u00f4ng tin \u0111i\u1ec7n t\u1eed qua m\u1ea1ng Internet\u2026<\/span><\/p>\n<p>d2) Th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t gi\u00e1, thu th\u1eadp c\u00e1c m\u1ee9c gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n:<\/p>\n<p>\u2013 Ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t gi\u00e1 theo c\u00e1c n\u1ed9i dung \u0111\u00e3 x\u00e1c \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng c\u1ea5m, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng c\u1eed \u0111\u1ea1i di\u1ec7n c\u00f9ng th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t gi\u00e1.<\/p>\n<p>\u2013 Vi\u1ec7c kh\u1ea3o s\u00e1t, thu th\u1eadp c\u00e1c m\u1ee9c gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t l\u00e0 03 phi\u1ebfu kh\u1ea3o s\u00e1t cho m\u1ed7i m\u1ed9t t\u00e0i s\u1ea3n y\u00eau c\u1ea7u \u0111\u1ecbnh gi\u00e1 theo nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu th\u1eadp \u0111\u1ee7 03 phi\u1ebfu kh\u1ea3o s\u00e1t, t\u1ea1i b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t gi\u00e1 ph\u1ea3i n\u00eau r\u00f5 nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t <span lang=\"NL\">gi\u00e1; \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc n\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p>\u2013 Vi\u1ec7c thu th\u1eadp c\u00e1c m\u1ee9c gi\u00e1 ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>d3) C\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u00f4ng tin thu th\u1eadp tr\u00ean, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c, l\u00e0m v\u0103n b\u1ea3n b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<p>3. K\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t gi\u00e1, <span lang=\"FR\">thu th\u1eadp th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 <\/span>H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i <span lang=\"NL\">\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span>30\/2018\/N\u0110-CP<span lang=\"FR\">.<\/span><\/p>\n<p><b>\u0110i\u1ec1u 5. Y\u00eau c\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1<\/b><\/p>\n<p>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<p>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<p><b>\u0110i\u1ec1u 6. Chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n; th\u1ee7 t\u1ee5c t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/b><\/p>\n<p><span lang=\"NL\">1. Chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n; th\u1ee7 t\u1ee5c t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n <\/span>theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chi ph\u00ed gi\u00e1m \u0111\u1ecbnh, \u0111\u1ecbnh gi\u00e1 trong t\u1ed1 t\u1ee5ng.<\/p>\n<p>2. Vi\u1ec7c <span lang=\"NL\">thu\u00ea t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh, doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span lang=\"NL\">3. Vi\u1ec7c th\u1ef1c hi\u1ec7n thanh to\u00e1n chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) Chi c\u00f4ng t\u00e1c ph\u00ed, chi t\u1ed5 ch\u1ee9c c\u00e1c bu\u1ed5i h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed, ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb;<\/span><\/p>\n<p>b) <span lang=\"NL\">Chi k<\/span><span lang=\"FR\">h\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; chi t<\/span><span lang=\"NL\">hu\u00ea t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh, thu\u00ea doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1: c\u0103n c\u1ee9 theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 tr\u00ean c\u01a1 s\u1edf c\u00f3 \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span lang=\"NL\">c) Chi v\u0103n ph\u00f2ng ph\u1ea9m, in t\u00e0i li\u1ec7u, chi ph\u00ed l\u01b0u tr\u1eef, chi mua v\u1eadt t\u01b0, trang thi\u1ebft b\u1ecb, chi thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p><span lang=\"NL\">d) Chi kh\u00e1c c\u00f3 li\u00ean quan ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh <\/span>c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chi ph\u00ed gi\u00e1m \u0111\u1ecbnh, \u0111\u1ecbnh gi\u00e1 trong t\u1ed1 t\u1ee5ng<span lang=\"NL\">.<\/span><\/p>\n<p><b>Ch\u01b0\u01a1ng III<\/b><\/p>\n<p align=\"center\"><b>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/b><\/p>\n<p><b>\u0110i\u1ec1u 7. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/b><\/p>\n<p>1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2018.<\/p>\n<p>2. Th\u00f4ng t\u01b0 s\u1ed1 55\/2006\/TT-BTC ng\u00e0y 22\/6\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2005\/N\u0110-CP ng\u00e0y 02\/3\/2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n<p>3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb k\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.\/.<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" nowrap width=\"345\">\n<p><b><i><span lang=\"SV\">\u00a0<\/span><\/i><\/b><b><i><span lang=\"SV\">N\u01a1i nh\u1eadn:<br><\/span><\/i><\/b><span lang=\"PT-BR\">\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<br>\u2013 V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<br>\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br>\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br>\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br>\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br>\u2013 To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br>\u2013 UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<br>\u2013 C\u00f4ng b\u00e1o;<br>\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n \u2013 B\u1ed9 T\u01b0 ph\u00e1p;<br>\u2013 Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;<br>\u2013 Website Ch\u00ednh ph\u1ee7;<br>\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;<br>\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<br>\u2013 L\u01b0u: VT; QLG (VT,QLT\u0110G).<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"259\">\n<p align=\"center\"><b><span lang=\"NL\">KT. B\u1ed8 TR\u01af\u1edeNG<br>TH\u1ee8 TR\u01af\u1edeNG<br><br><br>Tr\u1ea7n V\u0103n Hi\u1ebfu<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00bb <a title=\"Lu\u1eadt s\u01b0 b\u00e0o ch\u1eefa v\u1ee5 \u00e1n h\u00ecnh s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/luat-su-bao-chua-vu-an-hinh-su\/\" rel=\"bookmark\">Lu\u1eadt s\u01b0 b\u00e0o ch\u1eefa v\u1ee5 \u00e1n h\u00ecnh s\u1ef1<\/a><\/p>\n<p>\u00bb <a title=\"Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt h\u00ecnh s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/luat-su-tu-van-luat-hinh-su\/\" rel=\"bookmark\">Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt h\u00ecnh s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 43\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2018\/N\u0110-CP v\u1ec1 c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n; 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; y\u00eau c\u1ea7u khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed \u0111\u1ecbnh gi\u00e1, \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[132],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22917"}],"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=22917"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22917\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=22917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=22917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=22917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}