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Governmental Decree No. 440 validating the Regulation on National Evaluation Standards.

Country/Territory
Tajikistan
Document type
Regulation
Date
2021
Source
FAO, FAOLEX
Subject
Land & soil, General
Keyword
Intellectual property rights/patents Standards Contract/agreement Data collection/reporting Access-to-information Land valuation
Geographical area
Asia, Central Asia, CIS (Commonwealth of Independent States), Europe and Central Asia, Landlocked Developing Nations, North Asia
Abstract

National Evaluation Standards establish the provisions and basic principles of evaluation, requirements for the assessment of the value of immovable property, movable property, intellectual property, as well as the requirements for a report on the evaluation used in the evaluation report. The provisions of these Standards are mandatory for the performance of assessment activities on the territory of the Republic of Tajikistan. These Standards do not apply to the evaluation of historical and cultural heritage, determining the cadastral value for tax purposes and determination of the cost of privatized state property. The evaluation includes the following requirements: (a) conclusion of a contract for the evaluation; (b) identification of the object of evaluation; (c) collection and analysis of information necessary for the assessment; (d) substantiation of applied approaches to evaluation, including the choice of types of evaluation of objects of evaluation and their implementation; (e) harmonization (generalization) of the results of applying approaches to the assessment and determination of the final value of the object of evaluation; and (f) preparation of the evaluation report. In the process of carrying out evaluation work, it is necessary to collect and analyze technical, market, accounting, financial and other information sufficient to obtain a reasonable opinion on the value of the object of evaluation. For every type of information should be indicated the source of its receipt. The customer is responsible for the completeness, accuracy of documents and other information provided to the evaluator in the process of evaluation in accordance with contract concluded between them in accordance with the legislation of the Republic of Tajikistan. The evaluator may rely on data from the fields outside the scope of its professional competence, with the involvement of specialists from other professions and the information they received. The evaluator is not entitled to use data relating to his professional competence, the reliability of which he doubts. This requirement applies in particular to data received from the customer, ordering the evaluation work, even if the customer declares its reliability. Immovable property subject to evaluation includes perennial plantations and the right to use a land plot.

Full text
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