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MINISTRY OF FINANCE OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 46/2026/TT-BTC |
Hanoi April 29, 2026 |
GUIDANCE ON JUDICIAL ASSESSMENT IN THE FINANCIAL FIELD
Pursuant to Law on Judicial Assessment No. 105/2025/QH15;
Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions, tasks, powers and organizational structure of the Ministry of Finance, amended by the Decree No. 166/2025/ND-CP;
At the request of the Director of the Department of Legal Affairs;
The Minister of Finance promulgates Circular on guidance on judicial assessment in the financial field.
This Circular provides guidance on some regulations in the Law on Judicial Assessment No. 105/2025/QH15, including:
1. Standards to be satisfied by judicial assessors (clause 2 Article 10);
2. Case-specific judicial assessment organizations (clause 3 Article 18);
3. List of fields of expertise or specializations and procedures for accepting orders for judicial assessment and making judicial assessment (clause 5 Article 28);
4. Time limit for judicial assessment (clause 2 Article 30);
5. Components of judicial assessment document and regulations on storage of judicial assessment document (clause 2 Article 37);
This Circular applies to agencies, organizations and individuals related to judicial assessment in the financial field.
Article 3. List of fields of expertise or specializations
List of judicial assessment fields or specializations in the financial field:
1. Judicial assessment of accounting and audit; prices and valuation; securities; taxation; customs; public property; corporate finance; management of enterprises, business households, and cooperatives; investment, bidding, public investment, and planning; insurance business; national reserves and statistics; implementation of social insurance and health insurance regulations and policies, and organization of collection and payment of unemployment insurance premiums and benefits.
2. Judicial assessment of other financial subfields shall comply with regulations of the law, within the functions and tasks of the Ministry of Finance.
Article 4. Standards to be satisfied by judicial assessors in the financial field
1. Vietnamese citizens permanently residing in Vietnam who meet the standards specified in clause 1 of Article 10 in the Law on Judicial Assessment No. 105/2025/QH15 and are not classified as those bound by clause 3 of Article 11 in the Law on Judicial Assessment No. 105/2025/QH15 may be considered to be appointed as judicial assessors in the financial field.
2. Regulations in point b clause 1 Article 10 of the Law on Judicial Assessment No. 105/2025/QH15 are specified as follows:
a) Have at least bachelor’s degree in majors within the fields of economics, finance, or other academic majors appropriate to job title and position;
b) Have at least five (05) years of professional experience in the field of training.
3. Regulations in point c clause 1 Article 10 of the Law on Judicial Assessment No. 105/2025/QH15 are specified as follows: complete training courses on legal knowledge and judicial assessment practice, organized by a competent authority.
Article 5. Case-specific judicial assessment organizations in the financial field
Case-specific judicial assessment organizations in the financial field specified in Article 3 of this Circular shall satisfy the conditions specified in clause 1 Article 18 of the Law on Judicial Assessment No. 105/2025/QH15 and specialized regulations (if any) related to the contents of clause 1, Article 18 of the Law on Judicial Assessment No. 105/2025/QH15.
PROCEDURES FOR ACCEPTING ORDERS FOR JUDICIAL ASSESSMENT AND CARRYING OUT JUDICIAL ASSESSMENT
Article 6. Acceptance of orders for judicial assessment
1. The acceptance of orders for judicial assessment in the financial field shall comply with regulations of Article 28 of the Law on Judicial Assessment No. 105/2025/QH15. Procedures for accepting written orders for judicial assessment submitted to the Ministry of Finance or to its subordinate units shall be the same as those for accepting documents submitted by agencies, organizations, and individuals to the Ministry of Finance according to Clerical Regulations and Working Regulations of the Ministry of Finance.
2. In case written orders for judicial assessment are submitted to the Ministry of Finance
a) The Ministry’s Office shall receive and process written orders by following procedures for processing incoming documents to submit them to the Ministry of Finance’s Leader that will specifically determine the presiding unit, the cooperating unit to nominate individuals to make judicial assessment, and the processing deadline:
In case of a written order related to a single unit’s state management, the Ministry’s Office shall process it by following procedures for processing incoming documents to submit it to the Ministry of Finance’s Leader that will assign the presiding unit and the Department of Organization and Personnel at the same time to organize cooperation and supervision.
In case of a written order related to at least 02 single units’ state management, the Ministry’s Office shall process it by following procedures for processing incoming documents to submit it to the Ministry of Finance’s Leader that will assign the Department of Organization and Personnel to preside over and cooperate with relevant units subordinate to the Ministry of Finance in cooperation and processing.
b) In case of a written order related to a single unit’s state management:
Within 02 working days from the date of receipt of the original copy, copy, or electronic copy as assigned by the Ministry of Finance, the assigned presiding unit shall be responsible for selecting an individual based on the field and content of the order to nominate him/her to participate in judicial assessment. The signature of a decision on nomination as judicial assessor shall comply with Working Regulations of the Ministry of Finance and regulations on delegation of management of cadres and civil servants in subordinate units and affiliates.
In case of refusal to nominate an individual to participate in judicial assessment, the subordinate unit of the Ministry of Finance shall directly request the Ministry to consider approving guidelines and assigning a unit to sign a written refusal to nominate an individual to participate in judicial assessment to be sent to the judicial assessment-ordering organization/individual; the written refusal shall simultaneously be sent to the Department of Organization and Personnel for supervision.
c) In case of a written order related to at least 02 single units’ state management:
Within 02 working days from the date of receipt of the original copy, copy, or electronic copy as assigned by the Ministry of Finance, the assigned units shall be responsible for selecting an individual based on the field and content of the order, nominating him/her as a judicial assessor and reporting to the Department of Organization and Personnel that will request the Ministry to grant approval. In case of refusal to nominate an individual to participate in judicial assessment, the subordinate unit of the Ministry of Finance shall directly request the Ministry to consider approving guidelines and submitting them to the Department of Organization and Personnel for consolidation.
Within 02 working days from the date of receipt of the written nomination or the written refusal of nomination from the subordinate unit of the Ministry of Finance, the Department of Organization and Personnel shall conduct consolidation and request the Ministry of Finance’s Leader to grant approval. The signature of a decision to nominate an individual to participate in judicial assessment or on refusal to participate in judicial assessment shall comply with Working Regulations of the Ministry of Finance and regulations on delegation of management of cadres and civil servants in subordinate units and affiliates.
3. In case the written order for judicial assessment is sent to the Tax Department, Customs Department, Department of State Reserves, State Treasury, Statistics Department, State Securities Commission, or Vietnam Social Security (hereinafter referred to as “Type-1 Department”), within 05 working days from the date of receipt of the written order for judicial assessment, the Type-1 Department shall, based on the written order for judicial assessment, make selection and sign the written nomination as judicial assessor. The written nomination shall simultaneously be sent to the Ministry of Finance (Department of Organization and Personnel) to monitor and cooperate in implementation.
In case of refusal to nominate an individual to make judicial assessment, the Department’s Leader shall sign a written refusal to nominate an individual as a judicial assessor to be sent to the judicial assessment-ordering organization/individual; the written refusal shall simultaneously be sent to the Department of Organization and Personnel for supervision.
4. In case the written order for judicial assessment is sent to a subordinate unit of the Type-1 Department “hereinafter referred to as “sub-department”), within 05 working days from the date of receipt of the written order for judicial assessment, the units shall, based on the written order for judicial assessment, make selection and sign the written nomination as judicial assessor. The written nomination shall simultaneously be sent to the Type-1 Department and the Ministry of Finance (Department of Organization and Personnel) for supervision.
In case of refusal to nominate an individual as judicial assessor, the subdepartment’s leader shall sign a written refusal to be sent to the judicial assessment-ordering organization/individual; the written refusal shall simultaneously be sent to the Type-1 Department and the Ministry of Finance (Department of Organization and Personnel) for supervision.
5. In case the judicial assessment-ordering person directly orders a judicial assessor or case-specific judicial assessor who is a cadre or civil servant working for a unit of the Ministry of Finance, such judicial assessor or case-specific judicial assessor shall report to the immediate superior unit to arrange and facilitate judicial assessment; the immediate superior unit shall send a written report to the Ministry of Finance (Department of Organization and Personnel) for supervision.
6. The acceptance of judicial assessment orders in the financial field in the Department of Finance is prescribed as follows: the Department of Finance shall preside over and cooperate with relevant agencies and units in acceptance of the judicial assessment orders in accordance with the Law on Judicial Assessment No. 105/2025/QH15 and relevant documents. In case the judicial assessment-ordering person directly orders a judicial assessor or case-specific judicial assessor who is a cadre or civil servant working for the Department of Finance, such judicial assessor or case-specific judicial assessor shall report to the immediate superior unit to arrange and facilitate judicial assessment;
7. In case of refusal of judicial assessment according to Article 38 of the Law on Judicial Assessment No. 105/2025/QH15 or since the judicial assessment order content is not classified as one of types of judicial assessment specified in Article 3 herein, specific reasons must be clearly stated; within 05 working days from the date of acceptance of the written judicial assessment order, the agency/organization ordered to make judicial assessment, or judicial assessor or case-specific judicial assessor must send a written notification to the judicial assessment-ordering organization/individual.
8. In case at least 02 judicial assessors or case-specific judicial assessors are nominated to jointly participate in the judicial assessment of the same content, the agency/organization ordered to make judicial assessment shall establish a judicial assessment team, including a presiding person and a cooperating person, and assigning the judicial assessment appropriate to professional fields and expertise of the judicial assessor.
In case a written order for judicial assessment contains multiple different judicial assessment contents and at least 02 individuals must be nominated to make judicial assessment of different contents, a cooperating person in charge of judicial assessment must be assigned and such assignment must be stated in the decision to nominate an individual to participate in judicial assessment.
Article 7. Receipt of documents ordering judicial assessment
1. The handover and receipt of documents, subject matters of judicial assessment, information, materials, items, and samples must be made into records, using the form provided in Appendix I issued together with this Circular. The unsealing (if sealed) of documents, subject matters of judicial assessment, information, materials, items, and samples must be made into a record, using the form provided in Appendix II issued together with this Circular.
2. In case of direct handover and receipt thereof, such activities must be carried out at the head office of the employer of the judicial assessor or case-specific judicial assessor, civil servant or public employee nominated to make judicial assessment, or at the head office of the judicial assessment-ordering person.
3. In case the sealed judicial assessment document is submitted by post, the seal must be thoroughly inspected before the document is unsealed; if the seal is found to be torn or shows signs of alteration, the ordered individual/organization must make a record, take a photo of the current state, and notify the judicial assessment-ordering person or the document-submitting agency for consideration and processing.
4. The online receipt of the judicial assessment document shall comply with regulations of the law on handover and receipt of electronic documents and electronic data.
5. In case the judicial assessment order does not involve subject matter of judicial assessment, relevant materials or items but the document indicates the existence of such subject matter of judicial assessment, relevant materials or items, the individual making judicial assessment shall request in writing the judicial assessment-ordering person and relevant parties to additionally provide or facilitate access to subject matter of judicial assessment, relevant materials or items (if any) to serve judicial assessment.
Article 8. Preparation for judicial assessment
1. The head of agency/organization which employs the judicial assessor shall allocate tasks to be performed by the individual nominated to make judicial assessment at his/her agency/organization to ensure that the judicial assessment is made within the prescribed time limit.
2. The individual nominated to make judicial assessment shall study the case details specified in the decision to order judicial assessment, documents, subject matter of judicial assessment, information and materials; and request the judicial assessment-ordering person to provide additional documents, subject matter of judicial assessment, information and materials if they are insufficient to serve the judicial assessment as ordered.
3. The ordered organization/individual shall cooperate with the ordering person to hand over and receive documents, subject matter of judicial assessment, information and materials (if the ordering person has not yet enclosed them with the decision to order judicial assessment). In case the verification of the judicial assessment order content and/or subject matter of judicial assessment is required, the ordered organization/individual shall request in writing the ordering person to provide additional relevant information and documents, or participate in discussion to obtain the necessary information.
4. In case it is necessary to nominate additional judicial assessors or case-specific judicial assessors, the ordered agency/unit shall select individuals who meet the standards and are appropriate to the judicial assessment order to nominate them to participate in the judicial assessment in accordance with Article 6 of this Circular.
Article 9. Judicial assessment procedures
1. The judicial assessor or case-specific judicial assessor in the financial field shall consider studying the judicial assessment order as follows:
a) Clearly determine the subject matter of judicial assessment and the judicial assessment order content;
b) Study and analyze the provided document ordering judicial assessment;
c) Compare subject matter of judicial assessment and the judicial assessment order content with professional technical regulations as prescribed;
d) Draw clear and specific conclusion of the professional content of the subject matter of judicial assessment in accordance with the judicial assessment order.
In case of necessity, the individual/organization making judicial assessment shall request the judicial assessment-ordering person to permit the survey of the subject matter of judicial assessment to serve the judicial assessment, unless otherwise prescribed by law.
2. During the assessment process, if any new content or issue arises, the case-specific judicial assessor (individual/organization) must immediately notify the judicial assessment-ordering person in writing to reach an agreement on the settlement solution.
3. In case the judicial assessor is changed, the ordered agency/unit shall be responsible for notifying the judicial assessment-ordering person in writing.
4. During the assessment process, the individual making judicial assessment or judicial assessment organization must prepare a written document or electronic data recording the assessment process in accordance with Article 34 of the Law on Judicial Assessment No. 105/2025/QH15; and the document recording the assessment process shall comply with Appendix III issued together with this Circular.
5. When making judicial assessment, the judicial assessor or case-specific judicial assessor has the right to use results of experiment, test, professional conclusion or assessment conclusion previously reached by another organization/individual to serve the assessment.
6. Cooperation during the judicial assessment shall follow the documents issued by a competent authority on cooperation in and responsibilities for judicial assessment order.
Article 10. Time limit for judicial assessment
1. The time limit for judicial assessment shall comply with regulations in Article 30 of the Law on Judicial Assessment No. 105/2025/QH15.
2. The time limit for judicial assessment specified in clause 2 Article 30 of the Law on Judicial Assessment No. 105/2025/QH15 is prescribed as follows:
a) The maximum time limit for judicial assessment in the financial field is 02 months, except for the cases specified in clause 1, Article 30 of the Law on Judicial Assessment No. 105/2025/QH15 and points b and c, clause 2 of this Article.
b) Where a subject matter of the judicial assessment involves at least 02 different subfields in the financial sector as provided in Article 3 herein; is complicated; comprises a lot of work to dealt with; involves multiple agencies, organizations or individuals; or depends on the result of judicial assessment made by another agency/organization/individual, the maximum time limit for judicial assessment must be 03 months.
c) Where a subject matter of the judicial assessment involves at least 03 different subfields in the financial sector as provided in Article 3 herein; is extremely complicated; comprises a large amount of work to dealt with; involves multiple agencies, organizations or individuals; or depends on the result of judicial assessment made by another agency/organization/individual, the maximum time limit for judicial assessment must be 04 months.
3. The starting time for determination of time limit for judicial assessment shall comply with regulations in clauses 3 and 4 Article 30 of the Law on Judicial Assessment No. 105/2025/QH15.
4. The time limit for judicial assessment may be extended in accordance with clause 5 Article 30 of the Law on Judicial Assessment No. 105/2025/QH15.
Article 11. Judicial assessment conclusion
1. The judicial assessment conclusion shall comply with regulations in Article 35 of the Law on Judicial Assessment No. 105/2025/QH15.
2. Pursuant to professional technical regulations and relevant regulations of law, the judicial assessor or case-specific judicial assessor shall issue an assessment conclusion of the content ordered to be assessed within the scope of judicial assessment in the financial sector as specified in Article 3 of this Circular.
3. Based on the judicial assessment results, the judicial assessor or case-specific judicial assessor shall give opinion, assessment and conclusion of each content ordered to be assessed. The judicial assessment conclusion shall comply with Appendix IV issued together with this Circular.
4. The judicial assessment conclusion shall be signed and stamped according to clause 2, Article 35 of the Law on Judicial Assessment No. 105/2025/QH15 and the following guidelines:
a) In case the Ministry of Finance or its subordinate units (excluding Type-1 Departments and Sub-departments) are ordered to nominate a judicial assessor, the judicial assessment conclusion must bear the signature and full name of the judicial assessor or case-specific judicial assessor, and the Leader of the unit employing individuals making judicial assessment shall act on the Minister’s behalf to sign and stamp the judicial assessment conclusion.
In case multiple civil servants or public employees working for different subordinate units of the Ministry of Finance are jointly nominated to participate in the assessment, the Leaders of the respective units where the individuals making judicial assessment work shall act on the Minister’s behalf to jointly sign and stamp the judicial assessment conclusion
b) In case the written order for judicial assessment is sent to a Type-1 Department to nominate a judicial assessor, the judicial assessment conclusion must bear the signature and full name of the judicial assessor or case-specific judicial assessor, and the Leader of the Department where the individual making judicial assessment works shall sign and stamp the judicial assessment conclusion.
c) In case the written order for judicial assessment is sent to subdepartment-level units of the Department (or equivalent units) to nominate a judicial assessor, the judicial assessment conclusion must bear the signature and full name of the judicial assessor or case-specific judicial assessor, and the Leader of the unit where the individual making judicial assessment works shall sign and stamp the judicial assessment conclusion.
d) In case the written order for judicial assessment is sent to the Department of Finance to nominate a judicial assessor, the judicial assessment conclusion must bear the signature and full name of the judicial assessor or case-specific judicial assessor, and the Leader of the unit where the individual making judicial assessment works shall sign and stamp the judicial assessment conclusion.
dd) In case the judicial assessment-ordering person orders an individual judicial assessor, the judicial assessment conclusion must bear the signature and full name of the individual making judicial assessment.
5. After issuing the judicial assessment conclusion, the judicial assessor or the agency/organization employing judicial assessors shall hand over assessment results to the judicial assessment-ordering person (either in person or in writing); in case such assessment results are handed over in person, a handover record must be prepared using the form in Appendix V issued together with this Circular.
Article 12. Judicial assessment document preparation
1. The judicial assessment document in the financial field shall be prepared according to Article 37 of the Law on Judicial Assessment No. 105/2025/QH15.
2. On the basis of each subject matter of judicial assessment and each specific field of expertise, the judicial assessor in the financial field shall prepare a complete judicial assessment document in accordance with clause 1, Article 37 of the Law on Judicial Assessment No. 105/2025/QH15, appropriate to each subject matter, and shall be responsible for the accuracy and completeness of the document; all materials and dossiers related to each subject matter of judicial assessment must be filed and stored in compliance with regulations. The document shall be prepared, using the form in Appendix VI issued together with this Circular. The document includes:
a) Decision to order judicial assessment; Decision to order additional judicial assessment; Decision to order judicial re-assessment (if any);
b) Decision on establishment of judicial assessment team, Decision on establishment of judicial assessment council, documents on assignment or nomination of individuals making judicial assessment (if any);
c) Records of handover and receipt of documents ordering judicial assessment and subject matters of judicial assessment (if any); records of unsealing documents, materials and items (if any); written requests for additional documents and materials (if any);
d) Previous assessment conclusion (if any); professional opinions or conclusions made by another organization/individual (if any); assessment photo sheets (if any);
dd) Materials, documents, and proof related to the use of services serving the judicial assessment (if any);
e) Judicial assessment conclusion;
g) Record of handover of the judicial assessment conclusion; return of subject matter of judicial assessment (if any); document recording the judicial assessment process (if any);
h) Other materials and documents specific to each subject matter of judicial assessment (if any);
i) Other materials and documents related to the judicial assessment (if any).
Article 13. Judicial assessment document storage
1. Judicial assessment document in the financial sector is a document on settlement of cases occurring during professional and specialized management, which is prepared, preserved, and stored in accordance with the Law on Judicial Assessment No. 105/2025/QH15, the clerical law and the law on archives, and regulations of the agency/unit employing judicial assessors.
2. The person assigned to preside over judicial assessment in the financial sector shall be responsible for preserving, storing, and handing over the assessment document to the agency/unit in charge of storage and preservation in accordance with clause 1 of this Article.
The assessment document prepared by the judicial assessment team shall be handed over to the unit whose member is assigned to act as the head of the judicial assessment team. The assessment document prepared by the judicial assessment council shall be handed over to the unit whose member is the president of the council. The agency/organization/unit receiving the handed-over judicial assessment document shall be responsible for preserving and storing it in accordance with the law on archives and regulations issued by the agency/unit.
3. The judicial assessment document in the financial sector, prepared by the Department of Finance shall be stored in accordance with the Law on Judicial Assessment No. 105/2025/QH15, the clerical law and the law on archives, regulations of the provincial People’s Committee and relevant laws.
RESPONSIBILITIES OF RELEVANT AGENCIES, ORGANIZATIONS AND INDIVIDUALS
Article 14. Responsibilities of subordinate units of the Ministry of Finance
1. Responsibilities of the unit employing judicial assessors or case-specific judicial assessors assigned to carry out judicial assessment:
a) Enable its civil servants and public employees to carry out judicial assessment;
b) Comply with information and reporting regulations and regulations of the law on judicial assessment;
c) Pursuant to regulations on standards and conditions for appointment and dismissal of judicial assessors, and recognition and de-recognition of case-specific judicial assessors, conduct review and recommend the Department of Organization and Personnel to send a consolidated report to the Minister of Finance that will consider deciding the appointment, reappointment, dismissal, issuance, and revocation of cards of judicial assessors, recognition and de-recognition of case-specific judicial assessors in the financial sector in accordance with regulations;
d) Based on the content of the judicial assessment order and as assigned by the Ministry of Finance, nominate or refuse judicial assessors and case-specific judicial assessors in accordance with regulations;
dd) Advise and request the Minister of Finance to recognize case-specific judicial assessment organizations under the state management of the unit in accordance with regulations of law;
e) Based on specific conditions of the organization/unit, the head of the organization/unit may promulgate regulations or procedures for acceptance and nomination of judicial assessors; propose recognition or de-recognition; and publish the list of judicial assessors for internal judicial assessment in accordance with regulations of the law on judicial assessment;
g) Direct and provide guidance for its civil servants and public employees carrying out judicial assessment to store or hand over documents, and to store assessment documents in accordance with regulations;
h) Cooperate in participation in provision of guidance and training related to judicial assessment in the financial sector according to regulations;
i) Perform the assigned tasks according to regulations in this Circular.
2. Responsibilities of the Department of Organization and Personnel:
a) Fulfill responsibilities to advise and assist the Minister of Finance to appoint, issue cards, dismiss, and revoke cards of judicial assessors, and publish the list of judicial assessors; recognize, de-recognize, and publish the list of case-specific judicial assessors, and establish the assessment council in accordance with the Law on Judicial Assessment No. 105/2025/QH15 and guiding documents;
b) Preside over and cooperate with relevant subordinate units of the Ministry of Finance, based on the content of the judicial assessment order, request the Minister of Finance to nominate or refuse judicial assessors and case-specific judicial assessors in accordance with regulations;
c) Annually, on the basis of commendation proposals from relevant units, advise the Minister to commend judicial assessors having outstanding achievements in judicial assessment;
d) Perform the assigned tasks according to regulations in this Circular.
3. Responsibilities of the Department of Legal Affairs:
a) Preside over and cooperate with subordinate units of the Ministry of Finance in conducting study and formulating legislative documents on judicial assessment in the financial sector as assigned/directed by the Ministry of Finance;
b) Preside over and cooperate with relevant units in conducting inspection and survey, providing guidance and disseminating laws on judicial assessment in the financial sector;
c) Cooperate in participation in provision of guidance and training related to judicial assessment in the financial sector according to regulations;
d) Preside over and cooperate with relevant units in conducting preliminary reviews, final reviews, and assessment of judicial assessment.
4. The Institute of Economic – Financial Training shall preside over and cooperate with relevant agencies and units in developing programs, contents, and organizing training in legal knowledge and professional skills in judicial assessment in accordance with regulations
Article 15. Responsibilities of Department of Finance
1. The Department of Finance shall be responsible to the provincial People’s Committee for organization and activities of judicial assessment in the financial sector within its province; and cooperate with the Department of Justice in assisting the provincial People’s Committee in the state management of judicial assessment in the financial sector within its province in accordance with regulations.
2. Based on specific conditions of the unit, the Department of Finance shall promulgate regulations or procedures for acceptance and nomination of judicial assessors; propose recognition or de- recognition; and publish the list of judicial assessors for internal judicial assessment in accordance with regulations of the law on judicial assessment;
3. Annually, before December 15th , the Department of Finance shall report on and assess judicial assessment in the financial sector within its province, propose commendations to the provincial People’s Committee (if any), and send the report to the Ministry of Finance.
1. This Circular comes into force from May 01, 2026.
2. This Circular replaces the Circular No. 40/2022/TT-BTC dated June 29, 2022 of the Minister of Finance and the Circular No. 28/2024/TT-BKHDT dated December 31, 2024 of the Minister of Planning and Investment.
Article 17. Transitional clauses
Any judicial assessment order decision that has been received and under which judicial assessment has been carried out before the effective date of this Circular without judicial assessment conclusion, shall be executed in accordance with regulations at the time of issuance of the decision to nominate judicial assessor.
Article 18. Implementation organization
1. The Director of the Department of Legal Affairs, the Director of the Department of Organization and Personnel, Heads of subordinate units of the Ministry of Finance, and relevant agencies, organizations, and individuals shall be responsible for the implementation of this Circular.
2. In case any of the legislative documents referred to in this Circular is amended or replaced, the newest one shall apply.
3. Difficulties that arise during the implementation of this Circular shall be promptly reported to the Ministry of Finance for consideration and settlement./.
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PP. MINISTER Ta Anh Tuan |
