The time limit for judicial appraisal in cases of complex cases is specified in Clause 2, Article 15 Circular No. 40/2022/TT-BTC as follows:

Judicial appraisal period

1. The maximum duration of judicial appraisal in the financial sector must not exceed 03 months, except for the cases specified in Clauses 2 and 3 of this Article.

2. In case the appraisal case has 02 or more different appraisal contents in the financial sector specified in Article 3 of this Circular or is complex in nature or has a large workload, involving many agencies. agencies, organizations, individuals or depending on the appraisal results of other agencies, organizations or individuals, the maximum appraisal period shall not exceed 04 months.

3. The judicial appraisal period may be extended according to the decision of the appraisal solicitation agency but not more than half of the maximum appraisal duration specified in Clause 1 of this Article.

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Thus, according to regulations, when performing judicial appraisal in the financial sector, in case the appraisal case is complex in nature, the maximum appraisal period shall not exceed 04 months.