This Decision of the Ministry of Finance amends Appendix No. 2 in Circular No. 203/2009/TT-BTC on depreciation of fixed assets, adjusts the application period and contents of certain specific points. The document takes effect on the same day as the original Circular.
要点
- Enterprises → must adjust the application time for the method of depreciating fixed assets from 2010 onwards as stipulated in Article 1
- Enterprises → must change the example of weaving machines in the explanation of the formula and specific examples as stipulated in Article 1
🌐 本文件的社会影响
- Enterprises will have to adjust the method of depreciating fixed assets from 2010 onwards according to the new regulations, creating consistency in financial management
- Changing specific examples helps enterprises easily apply and better understand the calculation of depreciation
❓ 常见问题
更新中。
全文
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MINISTRY OF FINANCE ----------- Number: 2841/QD-BTC |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------------------------------- Hanoi, November 16, 2009 |
Pursuant to …;
Amending Appendix No. 2 of Circular No. 203/2009/TT-BTC dated October 20, 2009 of the Ministry of Finance guiding the management and use of assets
and depreciation
BASED ON THE LAW ON MANAGEMENT AND USE OF STATE CAPITAL INVESTED IN PRODUCTION AND BUSINESS OPERATIONS OF ENTERPRISES 2014;
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THE MINISTER OF FINANCE
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 203/2009/TT-BTC dated October 20, 2009 of the Ministry of Finance guiding the management and use of assets and depreciation;
At the proposal of the Director of the Department of Enterprise Finance,
DECISION:
Article 1. Amending Appendix 2 "Methods for Depreciation of Fixed Assets" issued together with Circular No. 203/2009/TT-BTC dated October 20, 2009 of the Ministry of Finance guiding the management and use of assets and depreciation, specifically as follows:
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No. |
Content |
Printed |
Amend to read as follows |
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1 |
In paragraph a, point 4, Section I |
1/1/2009 |
1/1/2010 |
|
2 |
In paragraph b, point 4, Section I |
1/1/2014 |
1/1/2015 |
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From 2014 onwards |
From 2015 onwards |
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3 |
In point 5, Section I |
1/1/2009 |
1/1/2010 |
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4 |
In paragraph a, point 5, Section I (explanation of formula) |
issued together with Circular No. 203/2009/TT-BTC |
issued together with Decision No. 206/2003/TT-BTC |
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5 |
In paragraph b, point 5, Section I (example) |
Example: A company uses a weaving machine with an original cost of 600 million VND from January 1, 2007. The usage period determined according to Appendix 1 issued together with Circular No. 203/2009/TT-BTC is 10 years. The usage period of this weaving machine calculated up to December 31, 2008 is 2 years. The accumulated depreciation is 120 million VND. |
Example: A company uses a weaving machine with an original cost of 600 million VND from January 1, 2008. The usage period determined according to Appendix 1 issued together with Decision No. 206/2003/QD-BTC is 10 years. The usage period of this weaving machine calculated up to December 31, 2009 is 2 years. The accumulated depreciation is 120 million VND. |
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- The company determines the usage period of the weaving machine according to Appendix 1 issued together with Circular No. 203/2009/TT-BTC is 5 years. |
- The company determines the usage period of the weaving machine is 5 years.
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Article 2. This Decision takes effect concurrently with the effective date of Circular No. 203/2009/TT-BTC dated October 20, 2009 of the Ministry of Finance.
Article 3. The Head of the Office of the Ministry, the Director of the Department of Enterprise Finance, and the Heads of units under the Ministry of Finance related to this Decision shall be responsible for its implementation./.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and Party committees; - National Assembly's Office; - President's Office; - Government Office; - Supreme People's Procuracy; - Supreme People's Court; - State Audit Agency; - Ministries, ministerial-level agencies, and agencies - Provincial Market Surveillance Branches under central cities; - Central Agencies of Mass Organizations; - Provincial People's Committees, Departments of Finance, Taxation Bureaus, State Treasury of provinces and centrally-administered cities; - Government Website; Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Economic Groups, State-owned Corporations, Vietnam Association of Accountants and Auditors, Vietnam Federation of Public Accountants (VACPA) - Units under the Ministry of Finance; - Ministry of Finance website; - TO BE FILED: VT, Department of Corporate Value. |
DEPUTY MINISTER DEPUTY MINISTER (signed) Tran Van Hieu
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