Circular No. 30/2025/TT-BTC amends Article 9 of Circular No. 45/2013/TT-BTC regarding the depreciation of fixed assets, allowing state-owned enterprises to proactively defer or temporarily suspend depreciation for tangible fixed assets that have not yet been put into use and have not participated in production and business activities for a certain period of time. This Circular takes effect from July 15, 2025.
Đối tượng áp dụng
State-owned enterprises are those with 100% of their charter capital held by the state according to the Project to address the weaknesses and inefficiencies of some projects and enterprises with slow progress and low efficiency in the Industry and Trade sector.
Các điểm cốt lõi
- State-owned enterprises are allowed to proactively defer or temporarily suspend depreciation for tangible fixed assets that have not yet been put into use and have not participated in production and business activities during the non-use period.
- The depreciation period for fixed assets must comply with the principle of the depreciation timeframe as stipulated in this Circular.
🌐 Tác động xã hội từ văn bản này
- State-owned enterprises will have additional flexibility in managing fixed assets, helping to reduce pressure on depreciation expense costs during the non-use period of assets.
- However, it is necessary to ensure that the deferral period is not excessively long to avoid abuse and impact on the transparency of asset management.
❓ Câu hỏi thường gặp
What can state-owned enterprises do with unused fixed assets?
State-owned enterprises may proactively defer or temporarily suspend depreciation for tangible fixed assets that have not yet been put into use and have not participated in production and business activities during the non-use period.
What is the maximum duration for deferring or suspending depreciation?
This Circular does not specify a specific maximum duration, but the period must comply with the principle of the depreciation timeframe as stipulated in this Circular.
What conditions must be met for state-owned enterprises to defer or suspend depreciation?
State-owned enterprises must be enterprises with 100% of their charter capital held by the state according to the Project to address the weaknesses and inefficiencies of some projects and enterprises with slow progress and low efficiency in the Industry and Trade sector.
When does this Circular take effect?
This Circular takes effect from July 15, 2025.
What should state-owned enterprises do if they want to defer or suspend depreciation?
State-owned enterprises need only comply with the provisions regarding the timeframe and principles of depreciation set out in this Circular without needing to undertake additional procedures.
Toàn văn
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
NUMBER: 30/2025/TT-BTC
HA NOI, May 30, 2025
CIRCULAR
AMENDING AND SUPPLEMENTING SOME PROVISIONS OF CIRCULAR NO. 45/2013/TT-BTC DATED APRIL 25, 2013 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT, USE, AND DEPRECIATION OF FIXED ASSETS
BASED ON THE ENTERPRISE LAW 2020;
BASED ON THE LAW ON MANAGEMENT AND USE OF STATE CAPITAL INVESTED IN PRODUCTION AND BUSINESS OPERATIONS OF ENTERPRISES 2014;
BASED ON DECREE NO. 14/2023/NĐ-CP DATED APRIL 20, 2023 OF THE GOVERNMENT PROVIDING FOR THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
AT THE REQUEST OF THE DIRECTOR OF THE STATE OWN ENTERPRISE DEVELOPMENT DEPARTMENT,
THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO AMEND AND SUPPLEMENT SOME PROVISIONS OF CIRCULAR NO. 45/2013/TT-BTC DATED APRIL 25, 2013 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT, USE, AND DEPRECIATION OF FIXED ASSETS.
ARTICLE 1. ADDING CLAUSE 12 TO ARTICLE 9 OF CIRCULAR NO. 45/2013/TT-BTC DATED APRIL 25, 2013 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT, USE, AND DEPRECIATION OF FIXED ASSETS AS FOLLOWS:
"12. FIXED ASSETS THAT CURRENTLY EXIST BUT ARE TEMPORARILY UNABLE TO BE USED AND DO NOT PARTICIPATE IN PRODUCTION AND BUSINESS OPERATIONS IN ENTERPRISES WITH 100% STATE CAPITAL AS PER THE PROJECT TO RESOLVE WEAKNESSES AND SHORTCOMINGS OF CERTAIN PROJECTS AND ENTERPRISES WITH LOW PROGRESS AND POOR EFFICIENCY IN THE INDUSTRY AND TRADE SECTOR ACCORDING TO DECISION NO. 1468/QĐ-TTg DATED SEPTEMBER 29, 2017 OF THE PRIME MINISTER: ENTERPRISES MAY INITIATE THE DELAY OR TEMPORARY SUSPENSION OF DEPRECIATION DURING THE PERIOD OF NON-USE AND ENSURE THE PRINCIPLE OF DEPRECIATION TIME FOR FIXED ASSETS IN ACCORDANCE WITH THE FRAMEWORK OF DEPRECIATION TIMES AS PROVIDED FOR IN THIS CIRCULAR."
1. THIS CIRCULAR SHALL TAKE EFFECT FROM JULY 15, 2025.
2. DURING THE IMPLEMENTATION PROCESS, IF THERE ARE ANY DIFFICULTIES, THEY SHOULD BE REPORTED PROMPTLY TO THE MINISTRY OF FINANCE FOR STUDY, COMPLETION, AND AMENDMENT./.
Article 2. Effective Date
THE PARTY CENTRAL COMMITTEE’S OFFICE AND ITS SECTIONS;
THE OFFICE OF THE GENERAL SECRETARY:
DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Cao Anh Tuấn
Place of Receipt:
The Central Committee of the Communist Party of Vietnam;
Prime Minister, Deputy Prime Ministers;
THE OFFICE OF THE PRESIDENT:
THE SUPREME PEOPLE'S PROSECUTOR’S OFFICE:
National Assembly Office;
National Ethnic Council and Committees of the National Assembly;
THE SUPREME PEOPLE'S COURT:
GOVERNMENT MINISTRIES, GOVERNMENT-LEVEL AGENCIES, GOVERNMENT-AFFILIATED AGENCIES,
PROVINCE PEOPLE'S COUNCILS, PROVINCE PEOPLE'S COMMITTEES, AND DIRECTLY-GOVERNED CITY PEOPLE'S COUNCILS AND COMMITTEES;
Department of Legal Document Inspection and Administrative Violation Management, Ministry of Justice;
Central bodies of mass organizations;
THE OFFICE OF THE NATIONAL GUIDANCE COMMITTEE FOR PREVENTION AND COMBATTING CORRUPTION;
The Government Office;
PROVINCE FINANCE DEPARTMENTS, DIRECTLY-GOVERNED CITY FINANCE DEPARTMENTS
STATE ECONOMIC GROUPS, STATE CORPORATION GROUPS:
THE INSPECTION AND MANAGEMENT DEPARTMENT OF VIOLATIONS OF ADMINISTRATIVE REGULATIONS;
THE ELECTRONIC GOVERNMENT INFORMATION PORTAL;
THE ELECTRONIC GOVERNMENT INFORMATION PORTAL OF THE MINISTRY OF FINANCE;
- Ministry of Justice;
LRU: VT, DNN (180 b), VB
Government Electronic Portal;
Ministry of Finance Electronic Portal;
Government Electronic Portal;
Lru: VT, DNN (180 b), VB
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