{"id":45528,"date":"2023-08-06T15:50:00","date_gmt":"2023-08-06T08:50:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=45528"},"modified":"2026-08-06T16:06:08","modified_gmt":"2026-08-06T09:06:08","slug":"chung-thu-tham-dinh-gia-la-gi","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/chung-thu-tham-dinh-gia-la-gi\/","title":{"rendered":"Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 g\u00ec?\u00a0"},"content":{"rendered":"\n

Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 g\u00ec? Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\u00a0 Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u ho\u1eb7c v\u0103n b\u1ea3n m\u00e0 c\u00e1c chuy\u00ean gia \u0111\u1ecbnh gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n, nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f4ng ty, c\u1ed5 phi\u1ebfu, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, v.v.<\/p>\n

1. Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/strong><\/h3>\n

Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 (Kho\u1ea3n 18 \u0110i\u1ec1u 4 Lu\u1eadt Gi\u00e1 2023) l\u00e0 v\u0103n b\u1ea3n do doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, chi nh\u00e1nh doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u00e1t h\u00e0nh sau khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 th\u00f4ng b\u00e1o cho kh\u00e1ch h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 nh\u1eefng n\u1ed9i dung ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

2. N\u1ed9i dung c\u1ee7a ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\u00a0<\/strong><\/h3>\n

Theo \u0110i\u1ec1u 55\u00a0Lu\u1eadt Gi\u00e1 2023\u00a0quy \u0111\u1ecbnh ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 nh\u01b0 sau:<\/p>\n

\u2013 Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u chi nh\u00e1nh doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u.<\/p>\n

\u2013 B\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u chi nh\u00e1nh doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

\u2013 Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p k\u00fd ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 xem x\u00e9t, ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ph\u1ea3i l\u00e0 th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 t\u1ea1i doanh nghi\u1ec7p.<\/p>\n

\u2013 Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m m\u1ed9t trong nh\u1eefng c\u01a1 s\u1edf \u0111\u1ec3 kh\u00e1ch h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c ghi t\u1ea1i h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c ph\u00ea duy\u1ec7t gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n. Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1, b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c theo \u0111\u00fang m\u1ee5c \u0111\u00edch th\u1ea9m \u0111\u1ecbnh gi\u00e1 g\u1eafn v\u1edbi \u0111\u00fang th\u00f4ng tin t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n t\u1ea1i h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

\u2013 Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c danh m\u1ee5c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/p>\n

3. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m li\u00ean quan \u0111\u1ebfn ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/strong><\/h3>\n

C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m li\u00ean quan \u0111\u1ebfn ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7\u00a0Lu\u1eadt Gi\u00e1 2023\u00a0nh\u01b0 sau:<\/p>\n

\u2013 Nghi\u00eam c\u1ea5m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n:<\/p>\n

+ L\u00e0m, cung c\u1ea5p ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 gi\u1ea3 ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 gi\u1ea3 cho m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 55\u00a0Lu\u1eadt Gi\u00e1 2023;<\/p>\n

+ L\u00e0m, cung c\u1ea5p ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 \u0111\u00f3 cho m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 55\u00a0Lu\u1eadt Gi\u00e1 2023;\u00a0<\/p>\n

+ K\u00fd ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1, b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 khi kh\u00f4ng l\u00e0 th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1;<\/p>\n

\u2013 Nghi\u00eam c\u1ea5m doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ph\u00e1t h\u00e0nh kh\u1ed1ng ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 nghi\u00eam c\u1ea5m:<\/p>\n

+ L\u1eadp ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1, b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n;<\/p>\n

+ K\u00fd ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1, b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u00fang v\u1edbi l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u1ec1 l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e9p h\u00e0nh ngh\u1ec1;<\/p>\n

+ K\u00fd ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1, b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh gi\u00e1 khi kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 45\u00a0Lu\u1eadt Gi\u00e1 2023;<\/p>\n

\u2013 Nghi\u00eam c\u1ea5m kh\u00e1ch h\u00e0ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 b\u00ean th\u1ee9 ba c\u00f3 t\u00ean trong h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c; s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00f4ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch th\u1ea9m \u0111\u1ecbnh gi\u00e1 g\u1eafn v\u1edbi t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i h\u1ee3p \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.\u00a0<\/p>\n

\u00bb M\u1eabu \u0111\u01a1n y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 g\u00ec? Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\u00a0 Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u ho\u1eb7c v\u0103n b\u1ea3n m\u00e0 c\u00e1c chuy\u00ean gia \u0111\u1ecbnh gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n, nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f4ng ty, c\u1ed5 phi\u1ebfu, quy\u1ec1n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[247],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/45528"}],"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=45528"}],"version-history":[{"count":3,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/45528\/revisions"}],"predecessor-version":[{"id":45532,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/45528\/revisions\/45532"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=45528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=45528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=45528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}