Guidelines for Preparing Valuation Certificates

The appraisal certificate must contain the following basic contents:

- The appraisal contract number and/or the appraisal request/recommendation document.- Information about the appraisal client.- Key information about the appraised asset (name and type of asset, legal and economic-technical characteristics).- Purpose of the appraisal.- Appraisal date.- Legal basis.- Value basis of the appraised asset.- Assumptions and special assumptions.- Appraisal approach and method.- Exclusion and limitation clauses of the appraisal results.- Final appraisal results.- Full name, card number, and signature of the appraiser responsible for the appraisal who signed the report.- Full name, card number, signature of the legal representative of the appraisal enterprise or the authorized representative in the field of appraisal (if any) of the appraisal enterprise and the seal of the appraisal enterprise when issuing the certificate at the appraisal enterprise. Full name, card number, signature of the head of the appraisal enterprise's branch, and seal of the branch issuing the certificate on behalf of the appraisal enterprise.- Validity period of the appraisal results.- Attached appendices (if any).

The appraisal certificate sent to the client includes the appraisal result report. The sample appraisal certificate is specified in Appendix 05 issued together with Vietnam Valuation Standards No. 06.

See more at Circular 28/2015/TT-BTC effective from April 20, 2015.

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