12/12/2003 | 1765 Lượt xem |

THE MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

No: 206/2003/QD-BTC

Hanoi, December  12, 2003

 

DECISION

ON ISSUANCE OF THE REGULATIONS ON MANAGEMENT, USE AND DEPRECIATION OF FIXED ASSETS

THE MINISTER OF FINANCE

- Pursuant to the Law on Business Income Tax (BIT) No.09/2003/QH11 dated 17 June 2003;
- Pursuant to Government Decree No.86/2002/ND-CP dated 5 November 2002, stipulating functions, duties, powers and organizational structure of ministries and ministerial equivalent agencies;
- Pursuant to Government Decree No.77/2003/ND-CP dated 1 July 2003, stipulating functions, duties, powers and organizational structure of the Ministry of Finance;
- With a view to enhancing the management, use and depreciation of fixed assets by enterprises; to enabling enterprises to charge in full and in a correct manner the depreciation costs of their fixed assets; to replacing machinery and equipment and applying advanced technologies and modern techniques in line with business activities of enterprises and the national economy;
- Following the proposal of the Director of the Legislation Department;

DECIDES:

Article 1: To issue together with this Decision the “Regulations on management, use and depreciation of fixed assets”.

The regulations shall apply to State companies, State joint stock companies, one-member State limited companies, more-than-one-member State limited companies, enterprises with controlling shares or capital of the State.

Other enterprises shall only be obliged to apply the provisions related to determination of the depreciation costs of fixed assets for calculation of Business Income Tax (BIT).

Article 2: This Decision shall have full force and effect after 15 days from the date on which it is published in the gazette and apply as from the financial year 2004. This Decision replaces Decision No.166 TC/QD/CSTC dated 30 December 1999 of the Minister of Finance on issuance of the Regulations on management, use and depreciation of fixed assets.




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