This Decision corrects the content regarding the allocation of production and business costs for fixed assets that do not meet the new standards, applicable to enterprises and effective immediately upon issuance.
핵심 사항
- Enterprises currently monitoring, managing, and depreciating fixed assets according to Circular No. 203/2009/TT-BTC which do not meet the original cost standards for fixed assets as stipulated in Article 3 of Circular No. 45/2013/TT-BTC shall allocate the remaining value of these assets into production and business costs, with the allocation period not exceeding three years from the date of Circular No. 45/2013/TT-BTC's effectiveness (Article 1)
- This Decision takes effect from the date of signature and is an integral part of Circular No. 45/2013/TT-BTC (Article 2)
- The Director of the Enterprise Finance Department, the Head of the Ministry of Finance’s Office, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision (Article 3)
🌐 이 문서의 사회적 영향
업데이트 중.
❓ 자주 묻는 질문
업데이트 중.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
---------- |
Independence - Freedom - Happiness |
|
Number: 1173/QD-BTC |
------------------------------------- |
|
Hanoi, May 21, 2013 |
Pursuant to …;
Regarding the correction of Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance guiding the management, use, and depreciation of fixed assets
------------------------
THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;
Pursuant to Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Enterprise Finance Department,
DECISION:
Article 1. Amend the content of Clause 11, Article 9 of Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance guiding the management, use, and depreciation of fixed assets as follows:
"11. For fixed assets that enterprises are currently monitoring, managing, and depreciating according to Circular No. 203/2009/TT-BTC which now do not meet the criteria for the original value of fixed assets as stipulated in this Circular, Article 3 the remaining value of these assets shall be allocated to the production and business costs of the enterprise, with the allocation period not exceeding three years from the date this Circular takes effect."
Article 2. This Decision takes effect from the date of issuance and is an integral part of Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance.
Article 3The Director of the Enterprise Financial Department, the Head of the Ministry of Finance’s Office, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision./.
|
Place of Receipt: |
TUQ. MINISTER |
|
- Prime Minister, Deputy Prime Ministers; - Central Party Office and Party Committees; - National Assembly's Office; - President's Office; - Supreme People's Procuracy; - Central Steering Committee for Anti-Corruption Office; - Supreme People's Court; - State Audit Office; - Ministries, agencies equivalent to ministries, government agencies, - Central Agencies of Mass Organizations; - People's Councils, People's Committees, Department of Finance, Tax Departments, State Treasury of centrally governed cities and provinces; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Ministry of Finance website; - Website of the State Revenue General Department; - Units under the Ministry of Finance; - To be filed: Office, Enterprise Financial Department. |
DIRECTOR OF THE OFFICE (signed) Nguyen Duc Chi |
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: