25/04/2013 | 5870 Lượt xem |

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness

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No.: 45/2013/TT-BTC

Ha Noi, April 25, 2013

 

CIRCULAR

GUIDING REGULATION ON MANAGEMENT, USE AND DEPRECIATION OF FIXED ASSETS

- Pursuant to the Enterprise Law No.60/2005/QH11 dated November 29, 2005;

- Pursuant to the Law on Enterprise Income Tax No.14/2008/QH12 datd June 03, 2008;

- Pursuant to Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing and guiding the implementation of some articles of the Law on Enterprise Income Tax;

- Pursuant to Decree No. 122/2011/ND-CP dated December 27, 2011 of the Government amending and supplementing Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing and guiding a number of articles of the Law on Enterprise Income Tax;

- Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

- At the proposal of the Director of Department of Entrepreneurial Finance;

The Minister of Finance issues  Circular guiding the management, use and depreciation of fixed assets.




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Tags: 45/2013/TT-BTC, THONG TU 45