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V t??????????6,?5??5?? 5?o/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5? #v?#v?#v :V ? V t?????????0????????????????????????????????????6,?5??5?w 5?l/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5? #v?#v?#v :V ? V t??????????6,?5??5?w 5?l/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5? #v?#v?#v :V ? V t??????????6,?5??5?w 5?l/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5? #v?#v?#v :V ? 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V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T?kd $$IfT???????????????????F?????!???? ?????o???? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T?kdh$$IfT???????????????????F?????!???w ?????l???? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T??!` ???AWN1... ?>?>?qQ???????????????$??[ L???v ?F ? ?S*F }F ? ?B B F F B B B B SF F F F F F F F F F F F F F F F F F F F F F F  B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 03/2025/TT-BTCH? N?i, ng?y 22 th?ng 01 nm 2025 ?TH?NG T?H??NG D?N V? CH? ? T?I CH?NH TRONG HO?T ?NG ?U GI? T?I S?N; QUY ?NH VI?C THU, CHI, QU?N L? V? S? D?NG TI?N B?N H? S? M?I THAM GIA ?U GI?, TI?N ?T TR??C C?A NG??I THAM GIA ?U GI? KH?NG ??C NH?N L?I THEO QUY ?NH C?A PH?P LU?T V? ?U GI? T?I S?NCn c? Lu?t ?u gi? t?i s?n ng?y 17 th?ng 11 nm 2016;Cn c? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t ?u gi? t?i s?n ng?y 27 th?ng 6 nm 2024;Cn c? Ngh? ?nh s? 14/2023/N-CP ng?y 20 th?ng 4 nm 2023 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a C?c tr??ng C?c Qu?n l? c?ng s?n;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n v? ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n; quy ?nh vi?c thu, chi, qu?n l? v? s? d?ng ti?n b?n h? s? m?i tham gia ?u gi?, ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh c?a ph?p lu?t v? ?u gi? t?i s?n.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nh v? nguy?n t?c ?p d?ng1. Th?ng t? n?y h??ng d?n v? ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n; quy ?nh vi?c thu, chi, qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi?, ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh c?a ph?p lu?t v? ?u gi? t?i s?n khi ?u gi? c?c t?i s?n quy ?nh t?i kho?n 1 i?u 4 Lu?t ?u gi? t?i s?n (??c s?a ?i, b? sung t?i kho?n 2 i?u 1 Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t ?u gi? t?i s?n).2. Ch? ? t?i ch?nh trong ho?t ?ng ?u gi?; thu, chi, qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi?, ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh c?a ph?p lu?t v? ?u gi? t?i s?n khi ?u gi? ch?ng kho?n, t?i s?n c?ng c?a c? quan Vi?t Nam ? n??c ngo?i, bi?n s? xe ??c th?c hi?n theo quy ?nh c?a ph?p lu?t c? li?n quan, kh?ng ?p d?ng quy ?nh t?i Th?ng t? n?y.3. Tr??ng h?p ph?p lu?t chuy?n ng?nh li?n quan ?n t?i s?n ?u gi? quy ?nh v? ch? ? t?i ch?nh; thu, chi, qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi?, qu?n l?, s? d?ng ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh c?a ph?p lu?t v? ?u gi? t?i s?n kh?c so v?i quy ?nh t?i Th?ng t? n?y th? th?c hi?n theo quy ?nh c?a ph?p lu?t chuy?n ng?nh li?n quan ?n t?i s?n ?.4. C?c chi ph? li?n quan ?n ho?t ?ng ?u gi? quy?n s? d?ng ?t nh?: chi ph? thu? t? ch?c c? ch?c nng t? v?n x?c ?nh gi? ?t ? x?c ?nh gi? kh?i i?m; chi ph? th?m ?nh gi? ?t ? x?c ?nh gi? kh?i i?m; chi ph? cho vi?c o v?, ph?n l?, x?c ?nh m?c gi?i; chi ph? l?p k? ho?ch ?u gi? quy?n s? d?ng ?t; chi ph? l?p h? s? ?a ch?nh ? ?a quy?n s? d?ng ?t ra ?u gi?; chi ph? t? ch?c l?a ch?n t? ch?c h?nh ngh? ?u gi? t?i s?n; chi ph? th?c hi?n c?c th? t?c b?n giao ?t v? c?c h? s?, gi?y t? c? li?n quan cho ng??i tr?ng ?u gi? ? ng k? c?p gi?y ch?ng nh?n quy?n s? d?ng ?t ??c th?c hi?n theo quy ?nh c?a ph?p lu?t ?t ai, kh?ng th?c hi?n theo quy ?nh t?i Th?ng t? n?y.i?u 2. ?i t??ng ?p d?ng1. Ng??i c? t?i s?n ?u gi? theo quy ?nh c?a ph?p lu?t v? ?u gi? t?i s?n.2. T? ch?c h?nh ngh? ?u gi? t?i s?n theo quy ?nh c?a ph?p lu?t v? ?u gi? t?i s?n, g?m: Trung t?m d?ch v? ?u gi? t?i s?n v? doanh nghi?p ?u gi? t?i s?n.3. H?i ?ng ?u gi? t?i s?n ??c th?nh l?p theo quy ?nh c?a ph?p lu?t.4. T? ch?c m? Nh? n??c s? h?u 100% v?n i?u l? do Ng?n h?ng Nh? n??c Vi?t Nam th?nh l?p ? x? l? n? x?u c?a t? ch?c t?n d?ng (sau ?y g?i l? t? ch?c mua b?n, x? l? n? x?u) trong tr??ng h?p t? ch?c mua b?n, x? l? n? x?u t? ?u gi? t?i s?n theo quy ?nh t?i kho?n 2 i?u 64 Lu?t ?u gi? t?i s?n (??c s?a ?i t?i i?m c kho?n 45 i?u 1 Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t ?u gi? t?i s?n).5. T? ch?c, c? nh?n kh?c c? li?n quan.Ch??ng IICH? ? T?I CH?NH TRONG HO?T ?NG ?U GI? T?I S?Ni?u 3. Ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n c?a t? ch?c h?nh ngh? ?u gi? t?i s?n v? t? ch?c mua b?n, x? l? n? x?uVi?c qu?n l?, s? d?ng s? ti?n thu ??c t? gi? d?ch v? ?u gi? t?i s?n, chi ph? ?u gi? t?i s?n, ti?n b?n h? s? m?i tham gia ?u gi? v? c?c kho?n thu kh?c (n?u c?) ??c quy ?nh nh? sau:1. Th?c hi?n theo quy ?nh c?a ph?p lu?t v? c? ch? t? ch? t?i ch?nh c?a ?n v? s? nghi?p c?ng l?p v? ph?p lu?t c? li?n quan trong tr??ng h?p t? ch?c h?nh ngh? ?u gi? t?i s?n l? Trung t?m d?ch v? ?u gi? t?i s?n.2. Th?c hi?n theo quy ?nh c?a ph?p lu?t v? doanh nghi?p trong tr??ng h?p t? ch?c h?nh ngh? ?u gi? t?i s?n l? doanh nghi?p ?u gi? t?i s?n.3. Th?c hi?n theo quy ?nh c?a ph?p lu?t v? doanh nghi?p, ph?p lu?t v? c?c t? ch?c t?n d?ng trong tr??ng h?p t? ch?c mua b?n, x? l? n? x?u t? ?u gi? t?i s?n theo quy ?nh t?i kho?n 2 i?u 64 Lu?t ?u gi? t?i s?n.i?u 4. Ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n c?a H?i ?ng ?u gi? t?i s?n1. H?i ?ng ?u gi? t?i s?n ??c ng??i c? t?i s?n ?u gi? b?o ?m kinh ph? ? t? ch?c ?u gi? t?i s?n.2. Cn c? n?i dung chi, m?c chi quy ?nh t?i kho?n 3, kho?n 4 i?u n?y, H?i ?ng ?u gi? t?i s?n c? tr?ch nhi?m b?o c?o ng??i c? t?i s?n ?u gi? v? kinh ph? t? ch?c ?u gi? t?i s?n ? t?ng h?p chung v?o d? to?n chi ph? x? l? t?i s?n c?a ng??i c? t?i s?n ?u gi?; tr?n c? s? ?, ng??i c? t?i s?n ?u gi? ph? duy?t theo th?m quy?n ho?c tr?nh c?p c? th?m quy?n ph? duy?t d? to?n chi ph? t? ch?c ?u gi? t?i s?n trong d? to?n chi ph? x? l? t?i s?n theo quy ?nh c?a ph?p lu?t.3. N?i dung chi:a) Chi ph? ni?m y?t, th?ng b?o c?ng khai vi?c ?u gi? t?i s?n;b) Chi ph? t? ch?c cho ng??i tham gia ?u gi? xem t?i s?n;c) Chi ph? t? ch?c phi?n ?u gi? (bao g?m chi ph? thu? ?a i?m t? ch?c ?u gi? t?i s?n trong tr??ng h?p kh?ng b? tr? ??c ?a i?m ?u gi?; chi ph? thu? m?y m?c, thi?t b?; chi ph? thu? b?o v? phi?n ?u gi?; chi ph? thu? c?ng ?u gi? t?i s?n qu?c gia ho?c trang th?ng tin ?u gi? tr?c tuy?n ? t? ch?c phi?n ?u gi? b?ng h?nh th?c ?u gi? tr?c tuy?n; chi ph? tr? cho t? ch?c h?nh ngh? ?u gi? t?i s?n ? c? ?u gi? vi?n i?u h?nh phi?n ?u gi? trong tr??ng h?p ?u gi? vi?n i?u h?nh phi?n ?u gi? theo h?p ?ng gi?a H?i ?ng ?u gi? t?i s?n v?i t? ch?c h?nh ngh? ?u gi? t?i s?n n?i ?u gi? vi?n h?nh ngh?);d) Chi ph? l?p, t? ch?c b?n h? s? m?i tham gia ?u gi?;d) C?c kho?n chi kh?c c? li?n quan tr?c ti?p ?n vi?c t? ch?c th?c hi?n ?u gi? t?i s?n.4. M?c chi:a) ?i v?i c?c n?i dung chi ? c? ti?u chu?n, ?nh m?c, ch? ? do c? quan, ng??i c? th?m quy?n quy ?nh th? th?c hi?n theo ti?u chu?n, ?nh m?c v? ch? ? do c? quan, ng??i c? th?m quy?n quy ?nh;b) ?i v?i c?c n?i dung chi thu? ngo?i th? th?c hi?n theo h?p ?ng k? k?t gi?a ng??i c? t?i s?n ?u gi? v?i t? ch?c, c? nh?n cung c?p d?ch v?. Vi?c l?a ch?n t? ch?c, c? nh?n cung c?p d?ch v? th?c hi?n theo quy ?nh c?a ph?p lu?t c? li?n quan;c) ?i v?i c?c n?i dung chi ngo?i ph?m vi quy ?nh t?i i?m a, i?m b kho?n n?y th? H?i ?ng ?u gi? t?i s?n b?o c?o ng??i c? t?i s?n ?u gi? quy?t ?nh m?c chi, b?o ?m ph? h?p v?i ch? ? qu?n l? t?i ch?nh hi?n h?nh theo quy ?nh c?a ph?p lu?t v? ch?u tr?ch nhi?m v? quy?t ?nh c?a m?nh.5. H?i ?ng ?u gi? t?i s?n l?p h? s? ? ngh? thanh to?n, b?o c?o ng??i c? t?i s?n ?u gi? th?c hi?n chi tr? c?c chi ph? c? li?n quan ?n vi?c ?u gi? theo quy ?nh. ?i v?i c?c n?i dung chi thu? ngo?i, H?i ?ng ?u gi? t?i s?n c? tr?ch nhi?m b?o c?o ng??i c? t?i s?n ?u gi? thanh to?n cho t? ch?c, c? nh?n cung c?p d?ch v? theo quy ?nh c?a ph?p lu?t.6. Ng??i c? t?i s?n ?u gi? c? tr?ch nhi?m l?u gi? h? s?, ch?ng t? li?n quan ?n chi ph? t? ch?c ?u gi? t?i s?n c?a H?i ?ng ?u gi? t?i s?n theo ?ng quy ?nh c?a ph?p lu?t.7. C?c kho?n kinh ph? cho vi?c ?u gi? t?i s?n l? n?i dung chi thu?c chi ph? x? l? t?i s?n c?a ng??i c? t?i s?n ?u gi?. Ng??i c? t?i s?n ?u gi? c? tr?ch nhi?m t?ng h?p chi ph? n?y v? quy?t to?n theo quy ?nh c?a ph?p lu?t c? li?n quan.i?u 5. Ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n c?a ng??i c? t?i s?n ?u gi?1. Ngu?n kinh ph? chi cho vi?c ?u gi? t?i s?n g?m:a) D? to?n ng?n s?ch nh? n??c giao cho ng??i c? t?i s?n ?u gi? trong tr??ng h?p ph?i n?p to?n b? ti?n thu ??c t? ?u gi? v?o ng?n s?ch nh? n??c. Vi?c l?p d? to?n, s? d?ng v? quy?t to?n kinh ph? chi cho vi?c ?u gi? t?i s?n ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c;b) Ti?n thu ??c t? ?u gi? t?i s?n trong t?i kho?n t?m gi? (bao g?m c? ti?n b?n h? s? m?i tham gia ?u gi? ?i v?i tr??ng h?p th?nh l?p H?i ?ng ?u gi? t?i s?n; ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh t?i kho?n 6 i?u 39 Lu?t ?u gi? t?i s?n) trong tr??ng h?p ph?i n?p to?n b? ti?n thu ??c t? ?u gi? t?i s?n v?o t?i kho?n t?m gi? t?i Kho b?c nh? n??c do c? quan th?nh l?p H?i ?ng ?u gi? t?i s?n l?m ch? t?i kho?n ho?c t?i kho?n t?m gi? c?a c? quan, ?n v? ??c c? quan, ng??i c? th?m quy?n giao nhi?m v? l?m ch? t?i kho?n t?m gi? v? ??c tr? chi ph? x? l? t?i s?n tr??c khi n?p v?o ng?n s?ch nh? n??c;c) Ngu?n kinh ph? x? l? t?i s?n b?o ?m, x? l? n? x?u, t?i s?n k? bi?n, t?i s?n c?a h?p t?c x?, li?n hi?p h?p t?c x?, doanh nghi?p ph? s?n (bao g?m c? ti?n b?n h? s? m?i tham gia ?u gi? ?i v?i tr??ng h?p th?nh l?p H?i ?ng ?u gi? t?i s?n; ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh t?i kho?n 6 i?u 39 Lu?t ?u gi? t?i s?n) trong tr??ng h?p ?u gi? t?i s?n ? th?c hi?n x? l? t?i s?n b?o ?m, x? l? n? x?u, x? l? t?i s?n k? bi?n, t?i s?n c?a h?p t?c x?, li?n hi?p h?p t?c x?, doanh nghi?p ph? s?n;d) Ti?n thu ??c t? ?u gi? t?i s?n (bao g?m c? ti?n b?n h? s? m?i tham gia ?u gi? ?i v?i tr??ng h?p th?nh l?p H?i ?ng ?u gi? t?i s?n; ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh t?i kho?n 6 i?u 39 Lu?t ?u gi? t?i s?n) trong tr??ng h?p ti?n thu ??c t? ?u gi? t?i s?n l? ngu?n thu c?a ng??i c? t?i s?n ?u gi?.2. Ng??i c? t?i s?n ?u gi? c? tr?ch nhi?m qu?n l?, s? d?ng ngu?n kinh ph? quy ?nh t?i kho?n 1 i?u n?y ho?c ? ngh? c? quan, ?n v? ??c c? quan, ng??i c? th?m quy?n giao nhi?m v? l?m ch? t?i kho?n t?m gi? ? thanh to?n c?c n?i dung chi cho t? ch?c h?nh ngh? ?u gi? t?i s?n ho?c H?i ?ng ?u gi? t?i s?n theo quy ?nh t?i kho?n 3, kho?n 4 i?u n?y ho?c chi ph? cho t? ch?c mua b?n, x? l? n? x?u theo quy ?nh c?a ph?p lu?t v? x? l? n? x?u c?a t? ch?c t?n d?ng quy ?nh t?i kho?n 5 i?u n?y.3. C?c kho?n thanh to?n cho t? ch?c h?nh ngh? ?u gi? t?i s?n:a) Gi? d?ch v? ?u gi? t?i s?n m? ph?p lu?t quy ?nh ph?i b?n th?ng qua ?u gi? theo khung gi? do B? T? ph?p quy ?nh theo quy ?nh c?a Lu?t Gi? ng?y 19 th?ng 6 nm 2023;b) Chi ph? ?u gi? t?i s?n theo quy ?nh t?i kho?n 2 i?u 66 Lu?t ?u gi? t?i s?n v? chi ph? s? d?ng C?ng ?u gi? t?i s?n qu?c gia, chi ph? thu? trang th?ng tin ?u gi? tr?c tuy?n theo quy ?nh t?i kho?n 28 i?u 1 Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t ?u gi? t?i s?n;c) Tr??ng h?p ?u gi? t?i s?n nh?ng kh?ng th?nh ho?c phi?n ?u gi? kh?ng ??c t? ch?c thu?c tr??ng h?p b?t kh? kh?ng quy ?nh t?i i?m c kho?n 2 i?u 24 Lu?t ?u gi? t?i s?n th? t? ch?c h?nh ngh? ?u gi? t?i s?n ??c thanh to?n c?c chi ph? h?p l?, h?p l? th?c t? ? chi theo quy ?nh t?i i?m b kho?n n?y nh?ng kh?ng v??t qu? chi ph? ?u gi? t?i s?n theo h?p ?ng ?u gi? t?i s?n ? k? k?t.4. H?i ?ng ?u gi? t?i s?n, t? ch?c, c? nh?n cung c?p d?ch v? cho H?i ?ng ?u gi? t?i s?n ??c thanh to?n c?c n?i dung chi theo quy ?nh t?i kho?n 3 i?u 4 v?i m?c chi quy ?nh t?i kho?n 4 i?u 4 Th?ng t? n?y.5. Tr??ng h?p t? ch?c mua b?n, x? l? n? x?u t? ?u gi? t?i s?n theo quy ?nh t?i kho?n 2 i?u 64 Lu?t ?u gi? t?i s?n thi t? ch?c mua b?n, x? l? n? x?u th?c hi?n qu?n l? ngu?n kinh ph? chi cho vi?c ?u gi? t?i s?n theo quy ?nh v? ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n c?a t? ch?c mua b?n, x? l? n? x?u quy ?nh t?i kho?n 3 i?u 3 Th?ng t? n?y.Ch??ng IIITHU, CHI, QU?N L?, S? D?NG TI?N B?N H? S? M?I THAM GIA ?U GI? T?I S?Ni?u 6. M?c thu ti?n b?n h? s? m?i tham gia ?u gi? t?i s?n1. Tr??ng h?p ?u gi? quy?n s? d?ng ?t: a) ?i v?i ?t ? cho c? nh?n:STTGi? tr? quy?n s? d?ng ?t theo gi? kh?i i?mM?c thu (? bao g?m thu? gi? tr? gia tng) (?ng/h? s?)01D??i 01 t? ?ng100.00002T? 01 t? ?ng ?n d??i 05 t? ?ng200.00003T? 05 t? ?ng tr? l?n300.000b) Tr??ng h?p ?u gi? quy?n s? d?ng ?t kh?ng thu?c i?m a kho?n n?y:STTGi? tr? quy?n s? d?ng ?t theo gi? kh?i i?mM?c thu (? bao g?m thu? gi? tr? gia tng) (?ng/h? s?)01D??i 01 t? ?ng200.00002T? 01 t? ?ng ?n d??i 05 t? ?ng400.00003T? 05 t? ?ng ?n d??i 10 t? ?ng600.00004T? 10 t? ?ng tr? l?n1.000.0002. M?c thu ti?n b?n h? s? m?i tham gia ?u gi? t?i s?n kh?ng thu?c ph?m vi quy ?nh t?i kho?n 1 i?u n?y:a) Tr??ng h?p ?u gi? nh?, ?t v? c?ng tr?nh g?n li?n v?i ?t, quy?n s? d?ng t?n s? v? tuy?n i?n th? m?c ?p d?ng theo c?c m?c quy ?nh t?i i?m b kho?n 1 i?u n?y;b) Tr??ng h?p ?u gi? t?i s?n kh?ng thu?c i?m a kho?n n?y:TTGi? kh?i i?m c?a t?i s?nM?c thu (? bao g?m thu? gi? tr? gia tng) (?ng/h? s?)01D??i 100 tri?u ?ng50.00002T? 100 tri?u ?ng ?n d??i 01 t? ?ng100.00003T? 01 t? ?ng ?n d??i 05 t? ?ng200.00004T? 05 t? ?ng ?n d??i 10 t? ?ng500.00005T? 10 t? ?ng tr? l?n1.000.000i?u 7. Thu, chi, qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi?1. Tr??ng h?p ng??i c? t?i s?n thu? t? ch?c h?nh ngh? ?u gi? t?i s?n t? ch?c ?u gi?: T? ch?c h?nh ngh? ?u gi? t?i s?n c? tr?ch nhi?m b?n, thu ti?n b?n h? s? m?i tham gia ?u gi?. Ti?n b?n h? s? m?i tham gia ?u gi? thu?c v? t? ch?c h?nh ngh? ?u gi? t?i s?n. Vi?c qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi? ??c th?c hi?n theo quy ?nh t?i i?u 3 Th?ng t? n?y.2. Tr??ng h?p ng??i c? t?i s?n th?nh l?p H?i ?ng ?u gi? t?i s?n ? t? ch?c ?u gi?: H?i ?ng ?u gi? t?i s?n c? tr?ch nhi?m b?n, thu ti?n b?n h? s? m?i tham gia ?u gi?. Ti?n b?n h? s? m?i tham gia ?u gi? thu?c v? ng??i c? t?i s?n ?u gi?. Vi?c qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi? ??c th?c hi?n theo quy ?nh t?i kho?n 2 i?u 5 Th?ng t? n?y.3. Tr??ng h?p t? ch?c mua b?n, x? l? n? x?u t? ?u gi? t?i s?n theo quy ?nh t?i kho?n 2 i?u 64 Lu?t ?u gi? t?i s?n: T? ch?c mua b?n, x? l? n? x?u c? tr?ch nhi?m thu ti?n b?n h? s? m?i tham gia ?u gi?. Vi?c qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi? ??c th?c hi?n theo quy ?nh t?i kho?n 5 i?u 5 Th?ng t? n?y.4. Vi?c s? d?ng h?a ?n, ch?ng t? khi b?n h? s? m?i tham gia ?u gi? quy ?nh t?i c?c kho?n 1, 2 v? 3 i?u n?y ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? h?a ?n, ch?ng t?.?i v?i tr??ng h?p n?p ti?n mua h? s? tr?c ti?p th? th?i i?m l?p h?a ?n b?n h? s? m?i tham gia ?u gi? th?c hi?n theo quy ?nh c?a ph?p lu?t v? h?a ?n, ch?ng t? nh?ng ch?m nh?t ph?i tr??c th?i i?m k?t th?c vi?c b?n h? s? m?i tham gia ?u gi?.?i v?i tr??ng h?p n?p ti?n mua h? s? theo ph??ng th?c i?n t? th? giao d?ch ph?i ho?n th?nh tr??c th?i i?m k?t th?c vi?c b?n h? s? m?i tham gia ?u gi?. Th?i i?m l?p h?a ?n b?n h? s? m?i tham gia ?u gi? ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? h?a ?n, ch?ng t? nh?ng ch?m nh?t ??c th?c hi?n trong ng?y k?t th?c vi?c b?n h? s?.Ch??ng IVQU?N L?, S? D?NG TI?N ?T TR??C C?A NG??I THAM GIA ?U GI? KH?NG ??C NH?N L?I THEO QUY ?NH C?A PH?P LU?T V? ?U GI? T?I S?Ni?u 8. Chuy?n ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i cho ng??i c? t?i s?n ?u gi?T? ch?c h?nh ngh? ?u gi? t?i s?n, H?i ?ng ?u gi? t?i s?n c? tr?ch nhi?m chuy?n ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh t?i kho?n 6 i?u 39 Lu?t ?u gi? t?i s?n (bao g?m c? kho?n ti?n l?i ph?t sinh - n?u c?) cho ng??i c? t?i s?n ?u gi? trong th?i h?n 05 ng?y l?m vi?c, k? t? ng?y k?t th?c phi?n ?u gi?, bu?i c?ng b? gi?.i?u 9. Qu?n l?, s? d?ng ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i1. Tr??ng h?p ng??i c? t?i s?n ??c giao d? to?n ng?n s?ch nh? n??c ? t? ch?c ?u gi? t?i s?n th? trong th?i h?n 05 ng?y l?m vi?c, k? t? ng?y t? ch?c h?nh ngh? ?u gi?, H?i ?ng ?u gi? t?i s?n chuy?n ti?n, ng??i c? t?i s?n ?u gi? c? tr?ch nhi?m n?p to?n b? s? ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i quy ?nh t?i i?u 8 Th?ng t? n?y v?o ng?n s?ch nh? n??c.2. Tr??ng h?p ngu?n kinh ph? chi cho vi?c ?u gi? t?i s?n l? ti?n thu ??c t? ?u gi? t?i s?n trong t?i kho?n t?m gi? th? trong th?i h?n 05 ng?y l?m vi?c, k? t? ng?y nh?n ??c ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i, ng??i c? t?i s?n ?u gi? c? tr?ch nhi?m n?p s? ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i quy ?nh t?i i?u 8 Th?ng t? n?y v?o t?i kho?n t?m gi? c?a ng??i c? t?i s?n ?u gi? ho?c t?i kho?n t?m gi? c?a c? quan, ?n v? ??c c? quan, ng??i c? th?m quy?n giao nhi?m v? l?m ch? t?i kho?n qu?n l? s? ti?n thu ??c t? x? l? t?i s?n m? t?i Kho b?c nh? n??c theo quy ?nh c?a ph?p lu?t v? ??c s? d?ng ? thanh to?n chi ph? li?n quan ?n vi?c ?u gi? t?i s?n tr??c khi n?p v?o ng?n s?ch nh? n??c theo quy ?nh t?i i?m b kho?n 1 i?u 5 Th?ng t? n?y.3. Tr??ng h?p ?u gi? ? x? l? t?i s?n b?o ?m, x? l? n? x?u th? s? ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i quy ?nh t?i i?u 8 Th?ng t? n?y ??c t?ng h?p chung v?o s? thu t? x? l? t?i s?n b?o ?m, x? l? n? x?u ? qu?n l?, x? l? theo quy ?nh c?a ph?p lu?t li?n quan ?n t?i s?n ?u gi? quy ?nh t?i i?u 3 Th?ng t? n?y.4. C?c tr??ng h?p kh?ng thu?c quy ?nh t?i c?c kho?n 1, 2 v? 3 i?u n?y, vi?c qu?n l?, s? d?ng ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i quy ?nh t?i i?u 8 Th?ng t? n?y ??c th?c hi?n theo quy ?nh v? c? ch? t?i ch?nh ?p d?ng cho ng??i c? t?i s?n ?u gi?.Ch??ng VT? CH?C TH?C HI?Ni?u 10. Quy ?nh chuy?n ti?p1. Tr??ng h?p ?n ng?y Th?ng t? n?y c? hi?u l?c thi h?nh m? ng??i c? t?i s?n ?u gi? ? k? H?p ?ng v?i t? ch?c h?nh ngh? ?u gi? t?i s?n v?i c?c n?i dung v? ch? ? t?i ch?nh, m?c thu ti?n b?n h? s? m?i tham gia ?u gi? v? qu?n l? ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh t?i Th?ng t? s? 48/2017/TT-BTC ng?y 15 th?ng 5 nm 2017 c?a B? tr??ng B? T?i ch?nh quy ?nh ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n th? ti?p t?c th?c hi?n theo H?p ?ng ? k? k?t. Vi?c qu?n l?, s? d?ng ti?n b?n h? s? m?i tham gia ?u gi? v? ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i ??c th?c hi?n theo quy ?nh t?i Th?ng t? s? 48/2017/TT-BTC.2. Tr??ng h?p ng??i c? t?i s?n ?u gi? ? th?nh l?p H?i ?ng ?u gi? t?i s?n ? t? ch?c b?n ?u gi? nh?ng ?n th?i i?m Th?ng t? n?y c? hi?u l?c thi h?nh m? H?i ?ng ?u gi? t?i s?n ch?a ho?n th?nh vi?c t? ch?c phi?n ?u gi? t?i s?n th? ch? ? t?i ch?nh cho H?i ?ng ?u gi? t?i s?n ??c ti?p t?c th?c hi?n theo quy ?nh t?i Th?ng t? s? 48/2017/TT-BTC ng?y 15 th?ng 5 nm 2017 c?a B? tr??ng B? T?i ch?nh.3. C?c tr??ng h?p kh?ng thu?c quy ?nh t?i kho?n 1, kho?n 2 i?u n?y th? ?p d?ng ch? ? t?i ch?nh, vi?c thu, chi, qu?n l? v? s? d?ng ti?n b?n h? s? m?i tham gia ?u gi?, ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh t?i Th?ng t? n?y.i?u 11. i?u kho?n thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh t? ng?y 22 th?ng 01 nm 2025.2. Th?ng t? n?y thay th? Th?ng t? s? 48/2017/TT-BTC ng?y 15 th?ng 5 nm 2017 c?a B? tr??ng B? T?i ch?nh quy ?nh ch? ? t?i ch?nh trong ho?t ?ng ?u gi? t?i s?n.3. B?i b? Th?ng t? s? 137/2010/TT-BTC ng?y 15 th?ng 9 nm 2010 c?a B? tr??ng B? T?i ch?nh quy ?nh vi?c x?c ?nh gi? kh?i i?m c?a t?i s?n nh? n??c b?n ?u gi? v? ch? ? t?i ch?nh c?a H?i ?ng b?n ?u gi? t?i s?n.4. Ng??i c? t?i s?n ?u gi? th?c hi?n ki?m tra, gi?m s?t qu? tr?nh t? ch?c ?u gi? (bao g?m c? vi?c thu ti?n ?t tr??c c?a ng??i tham gia ?u gi? kh?ng ??c nh?n l?i theo quy ?nh c?a ph?p lu?t v? ?u gi?) theo quy ?nh t?i i?u 47 Lu?t ?u gi? t?i s?n.5. Tr??ng h?p c?c vn b?n quy ph?m ph?p lu?t ??c vi?n d?n t?i Th?ng t? n?y ??c s?a ?i, b? sung ho?c thay th? b?ng vn b?n quy ph?m ph?p lu?t kh?c th? th?c hi?n theo quy ?nh t?i vn b?n s?a ?i, b? sung ho?c thay th? ?.6. C?c b?, c? quan ngang b?, c? quan thu?c ch?nh ph?, c? quan kh?c ? trung ??ng, ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c trung ??ng, c?c c? quan, t? ch?c, ?n v?, doanh nghi?p c? li?n quan c? tr?ch nhi?m t? ch?c th?c hi?n Th?ng t? n?y./.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng Ch?nh ph? v? c?c Ph? th? t??ng Ch?nh ph?; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng b? th?; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vi?n Ki?m s?t nh?n d?n t?i cao; - T?a ?n Nh?n d?n t?i cao; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - C? quan trung ??ng c?a c?c t? ch?c o?n th?; - HND, UBND c?c t?nh, TP tr?c thu?c Trung ??ng; - S? T?i ch?nh c?c t?nh, TP tr?c thu?c Trung ??ng; - C?c Ki?m tra vn b?n QPPL (B? 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