This Circular provides for new standards for appointment of judicial experts, conditions pertaining to physical facilities of judicial expertise offices and process of judicial expertise in the financial sector, including judicial expert services in the accounting and audit subsector; price subsector; securities subsector; taxation subsector; customs subsector; public property subsector; corporate finance subsector and other financial subsectors.
According to Article 15 of this Circular, the maximum time limit for rendering of the judicial expertise in the financial sector must be 03 months and the maximum time limit for judicial expertise must be 04 months with regard to a complicated subject matter.
This Circular takes effect from August 15th, 2022 and replaces Circular No. 138/2013/TT-BTC dated October 9th, 2013.
|Published||Vietlaw's Newsletter No. 573|