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MINISTRY
OF FINANCE OF VIETNAM
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
23/2023/TT-BTC
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Hanoi,
April 25, 2023
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CIRCULAR
GUIDANCE ON REGIME FOR MANAGEMENT AND CALCULATION OF
DEPRECIATION OF FIXED ASSETS OF AGENCIES, ORGANIZATIONS OR UNITS AND FIXED
ASSETS HANDED TO ENTERPRISES BY THE STATE WITHOUT CALCULATION OF THE STATE
CAPITAL PORTION OF SUCH ENTERPRISES
Pursuant to the Law on Management
and Use of Public Property dated June 21, 2017;
Pursuant to the Government’s
Decree No. 14/2023/ND-CP dated April 20, 2023 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Government’s
Decree No. 151/2017/ND-CP dated December 26, 2017 on guidelines for certain
Articles of the Law on Management and Use of Public Property;
At the request of the General
Director of Department of Public Asset Management;
The Minister of Finance
promulgates Circular on guidance on regime for management and calculation
of depreciation of fixed assets of agencies, organizations or units and fixed
assets handed to enterprises by the State without calculation of the state
capital portion of such enterprises
Chapter I
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Article 1.
Scope
1. This Circular provides for
regime for management and calculation of depreciation of fixed assets of
agencies, organizations or units and fixed assets handed to enterprises by the
state without calculation of the state capital portion of such enterprises. To
be specific:
a) Fixed assets of regulatory
agencies, public service providers, units of people's armed force, agencies of
the Communist Party of Vietnam, Vietnamese Fatherland Front and social-political
organizations.
b) Fixed assets which are office
buildings, public service facilities of social-political and professional
organizations, social organizations, social-professional organizations and
other organizations established in accordance with the regulations in Clause 1,
Article 69, Clause 2, Article 70 of the Law on Management and Use of Public
Property.
c) Fixed assets handed to the
enterprises by the State without calculation of the state capital portion of
such enterprises.
2. This Circular does not regulate:
a) Fixed assets under operating
lease; fixed assets that are being kept on behalf of the State or other
organizations and individuals.
b) Special and specialized fixed
assets of the units of people's armed force specified in Clause 1, Clause 2,
Article 64 of the Law on Management and Use of Public Property. The
regime for management and calculation of depreciation of such fixed assets
shall comply with regulations of the Minister of National Defense and the
Minister of Public Security.
c) Infrastructure assets which
serve national and public interests invested and managed by the State, and
handed over to infrastructure supervisors in accordance with the Law on
Management and Use of Public Property.
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1. This Circular applies to:
a) Regulatory agencies, public
service providers, units of people's armed force, agencies of the Communist
Party of Vietnam, Vietnamese Fatherland Front and organizations assigned
to manage fixed assets specified in Points a and b Clause 1 Article 1 of this
Circular.
b) Enterprises assigned to manage
fixed assets specified in Points c Clause 1 Article 1 of this Circular.
2. Social-political organizations,
social organizations, social-professional organizations and other organizations
established according to the law shall be encouraged to apply regulations
specified in this Circular, with the aim to manage and calculate the
depreciation of fixed assets which are not specified in Clause 1, Article 69,
Clause 2, Article 70 of the Law on Management and Use of Public Property.
Chapter II
GENERAL REGULATIONS ON
MANAGEMENT OF FIXED ASSETS
Article 3.
Standards of fixed assets
1. Identification of assets:
a) An independent asset is an
asset.
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c) If a system composed of multiple
separate parts linked together of which the useful life cycle is different
remains able to perform its main functions in case of lack of any of such part,
but it and its parts need to be separately managed, each part is identified as
an asset.
d) Each drought animal and/or each
producing animal is identified as an asset.
dd) Each independent and perennial
garden or each perennial plant is identified as an asset.
e) Land use right for each land
plot or the area assigned to an agency, organization or unit in each land plot
is identified as an asset.
g) Intellectual property right
registered and established according to each copyright registration
certificate, copyright-related right registration certificate, protection title
for industrial property, or plant varieties patent is identified as an asset.
h) Each software is an asset.
i) Brand of each public
service provider is an asset.
2. Assets specified in Clause 1 of
this Article (except for assets specified in Clause 3 of this Article) shall be
identified as fixed assets if they meet 02 standards below:
a) The useful life is 01 (one) year
or more.
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3. Assets specified in Clause 1 of
this Article of public service providers that have guaranteed recurrent
expenditure and investment expenses, assets of public service providers
which require its depreciation to be included in the service price according to
the law and assets of public service providers used in business, lease, joint
venture and association without establishment of new legal entity according to
the law shall be identified as fixed assets when they meet 02 standards below:
a) The useful life is 01 (one) year
or more.
b) They meet standards of
historical costs of fixed assets according to regulations applicable to
enterprises.
Article 4.
Classification of fixed assets
1. Classification according to
physical properties:
a) A tangible fixed asset is
an asset that has a physical form, independent structure, or is a system
composed of multiple separate parts connected together to perform one or
certain functions. To be specific:
- Type 1: Buildings and
constructions: offices, warehouses, auditoriums, clubs, cultural buildings,
sport stadiums, museums, kindergartens, workshops, classes, lecture halls,
dormitories, hospitals, convalescent homes, guest houses, houses, public
houses, other buildings and constructions.
- Type 2: Architectural structures:
warehouses, storage tanks, parking lots, drying grounds, sports grounds,
swimming pools, bore wells, dug wells, fences and other architectural
structures.
- Type 3: Cars, including: official
state cars, cars that serve general works, specialized cars, cars that serve
state reception and other cars.
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- Type 5: Machinery and equipment:
Popular official machinery and equipment, equipment that serves general
activities; specialized machinery and equipment and other machinery and
equipment.
- Type 6: Perennial plants, draught
animals and/or animals that serve production.
- Type 7: Other tangible fixed
assets
b) An intangible fixed asset is an
asset that does not have a physical form and its formation is invested by an
agency, organization, unit or enterprise or through an operation process. To be
specific:
- Type 1: Land use rights.
- Type 2: Copyright and
copyright-related right.
- Type 3: Industrial
proprietorship.
- Type 4: Rights to plant
varieties.
- Type 5: Software.
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c) Special fixed asset is an asset
of which cost of formation or real value is not determined, however, it is
subject to strict management (such as: antique, exhibit in museum, monument, ranked
historical relic, ancient document or rare document), fixed asset which is the
brand of a public service provider.
According to actual condition and
management requirements for assets specified in this point, Ministers, heads of
ministerial-level agencies, governmental agencies, other central agencies
(hereinafter referred to as “ministers and heads of central agencies”), the
People's Committees of provinces and central-affiliated cities (hereinafter
referred to as “the People's Committees of provinces”) shall promulgate the
list of special fixed assets under the management by ministries and central or
local agencies (using form No. 02 in Appendix 02 hereto) in order to exercise
unified management.
2. Classification according to origins of assets:
a) Fixed assets formed from
procurement.
b) Fixed assets formed from
investment in construction.
c) Fixed assets provided or
transferred.
d) Fixed assets that are giveaways
or promotional products (including cases where providers exchange old assets
for new assets after a period of use according to policies of
manufacturers/providers).
dd) Fixed assets not listed in the
account book.
e) Fixed assets that public service
providers can receive after expiration of the duration of joint venture or
association according to regulations in Clause 6 Article 47 of Decree No.
151/2017/ND-CP dated December 26, 2017 of elaboration of some Articles of Law
on Management and Use of Public Property (hereinafter referred to as “Decree
No. 151/2017/ND-CP”)
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Article 5.
Rules for management of fixed assets
1. All current fixed assets of
agencies, organizations, units or enterprises shall be managed strictly
regarding their physical states and values. Such management shall comply with
the law on management and use of public property and other related laws. The
indicator of historical cost, depreciation, the residual value of fixed
asset, or the brand value of a public service provider allocated to joint
venture or association expense is an integer; in case the indicator is a
decimal number, it shall be rounded by adding 01 to the integer part.
2. Agencies, organizations, units
and enterprises shall:
a) Tag their existing fixed assets
in accordance with applicable accounting regulations. Each fixed asset is an
asset recorded in the accounting book.
b) Carry out annual stocktaking of
fixed assets; adjust accounting data if there is a difference.
c) Submit reports on management and
use of fixed assets in accordance with regulations of law on management and use
of public property.
3. In case fixed assets are still
usable after their depreciation is fully calculated or their value is
completely depreciated according to the law, agencies, organizations, units or
enterprises shall continue to manage and monitor such fixed assets according to
regulations of law.
In case of fixed assets that their
depreciation is fully calculated or their value is completely depreciated but
their historical costs must be changed according to regulations in Clause
1 Article 9 of this Circular, such fixed assets shall be depreciated and their
depreciation shall be calculated according to regulations of the law for the
remaining useful life after their historical costs are changed (if any).
4. Historical cost and the residual
value of a fixed asset specified in this Circular shall be used as follows:
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b) The historical cost of the fixed
asset that has been identified in Articles 6, 7 and 8 of this Circular and the
residual value of the fixed asset that has been identified in Article 16 of
this Circular shall not be used in cases where the asset is sold or leased, the
land use right is transferred and its value is determined to make capital
contribution in joint venture and association and to use the fixed asset to
participate in investment project in the form of public-private partnership.
Chapter III
HISTORICAL COST,
DEPRECIATION AND RESIDUAL VALUE OF FIXED ASSET
Article 6.
Determination of historical costs of tangible fixed assets
Historical costs of tangible fixed
assets specified in point a, Clause 1, Article 4 hereof (except for special
fixed assets specified in point c, Clause 1, Article 4 hereof) shall be
determined as follows:
1. The historical cost of a fixed
asset formed from procurement is determined according to the following formula:
Historical cost of a fixed asset
formed from procurement equals (=) (Price on invoice - Discounts or reductions
or charges imposed on sellers (if any)) plus (+) (Costs of transport, loading,
installation and test run minus (-) Revenues from products and refuses during
test run) plus (+) Taxes (exclusive of tax deduction, tax refunds), other fees
and charges according to the regulations on fees and charges plus (+) Other
costs (if any).
Where:
a) Discounts or fines imposed on
sellers (if any) may only be deducted from the value on the invoice if the
value on invoice includes such discounts or fines.
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2. The historical cost of a fixed
asset formed from the investment in construction is the recorded value approved
by a competent authority or a competent person in accordance with the
regulation on construction investment. Some special cases:
a) If an asset is put into use
(after the completion of investment in construction) without the recorded value
approved by a competent agency or a competent person, it shall be recorded as a
fixed asset into the accounting book by the agency, organization, unit or
enterprise from the date on which the asset is accepted and handed over, and
then it is put into use. The historical cost recorded in the accounting
book is the temporarily calculated historical cost. The temporarily calculated
historical cost in this case is selected according to the following priority
order:
- Recorded value;
- Value determined according to the
Acceptance Record A-B;
- Total investment or
estimated value of the project that has been approved or estimated value of the
project that has been recently adjusted (if the project cost estimate is
adjusted)
If the recorded value is approved
by a competent agency or a competent person, the agency, organization, unit or
enterprise shall modify the temporarily calculated historical cost according to
the recorded value which is approved to adjust modify the accounting book and
apply accounting according to regulations.
b) If the project includes multiple
different items or assets (entities to be recorded as fixed assets in the
accounting book) which are not estimated and recorded respectively, the value
estimated and recorded by a competent agency or a competent person shall be
allocated for each item or asset so that such value will be recorded in the
accounting book according to an appropriate standard (area, specific quantity
of each asset or item).
If the project includes multiple
different items or assets (entities to be recorded as fixed assets in the accounting
book) which are estimated but not recorded, the value recorded by a competent
agency or a competent person shall be allocated for each item or asset in order
that such value will be recorded in the accounting book according to an
appropriate standard (area, quantity and
specific estimated value of each asset or item).
c) If the project includes multiple
different items or assets (entities to be recorded as fixed assets in the
accounting book) which are invested and accepted respectively, items or assets
whose investment in construction is completed and which are accepted and handed
over shall be recorded the accounting book from the date in which such items or
assets are handed over.
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3. The historical cost of a fixed
asset, which is provided or transferred, shall be determined as follows:
Historical cost of the provided or
transferred fixed asset equals (=) cost stated in the record on transfer and
receipt of assets plus (+) (Costs of transport, loading, installation and test
run minus (-) Revenues from products and refuses during test run) plus (+) fees
and charges according to the regulations on fees and charges plus (+) Other
costs (if any)
Where:
a) Historical cost stated in the
record on transfer and receipt of asset shall be determined as follows:
a.1) If the asset has been recorded
in the accounting book, the historical cost in the record on transfer and
receipt of the asset is the historical cost of a fixed asset which has been
recorded in the accounting book of the agency, organization, unit or enterprise
that owns the transferred or assigned asset.
The agency, organization, unit or
enterprise that owns the transferred asset or is assigned to make a plan to
handle the asset shall revaluate such asset and the remaining depreciation
period (for asset which is not recorded in the accounting book) before
reporting its value to a competent agency or a competent person that can make
the decision to provide and transfer such asset. Where:
- If the transferred or assigned
asset is a fixed asset at the agency, organization, unit or enterprise
specified in Clause 1 Article 2 of this Circular and it is not recorded in the
accounting book, the re-evaluation of the value of such asset shall comply with
regulations in Points a.2, a.3 and a.4 of this Clause.
- If the transferred or assigned
asset is not a fixed asset at the agency, organization, unit or enterprise
specified in Clause 1 Article 2 of this Circular, the re-evaluation of the
value of such asset shall comply with regulations of relevant laws.
a.2) If the asset has not been
recorded in the accounting book but there is a dossier to determine the
purchase price or construction price of the asset and the time when the asset
is put into use, the historical cost in the record on transfer and receipt of
the asset shall be determined according to regulations in Clauses 1 and 2 of
this Article.
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Historical
cost in the record on transfer and receipt of the asset
=
Purchase
price of the new and similar asset or construction price of the new asset
with the similar technical standard at the time in which the asset is put
into use
Where:
- The purchase price of the new and
similar asset which is applied to the asset other than building, construction
or architectural structure is the price of the new and similar asset that is
being sold in market at the time in which the asset is put into use.
- The construction price of the new
asset with the similar technical standard which is applied to building,
construction or architectural structure (including the building, construction
or architectural structure formed from procurement) shall be determined
according to the following formula:
Construction
price of the new asset
=
Unit
price of the newly constructed asset which has the similar technical standard
as promulgated by the Administrative Ministry (or as specified in the
regulations of the local area where the asset is located) at the time in
which the asset is put into use
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The
area, volume/ quantity of the asset
+
Value
of other structures in association with work/item (ceiling, floor, etc.) as
determined by the Administrative Ministry (or as specified in the regulations
of the local area where the asset is located) at the time in which the asset
is put into use
a.4) If the asset has not been
recorded in the accounting book and there is not any ground for determination
of the historical cost of the fixed asset according to regulations in Points
a.2 and a.3 of this Clause, the agency, organization, unit or enterprise that
owns the asset or is assigned to make a plan to handle the asset shall hire an
organization eligible for valuation to revaluate the residual value of such
asset and the remaining depreciation period in order to determine the
historical cost in the record on transfer and receipt of the asset according to
the following formula:
Historical
cost in the record on transfer and receipt of the asset
=
Residual
value according to revaluation
X
Depreciation
period of the similar asset according to regulations (year)
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The depreciation period of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clause 1, Article 13 of this Circular.
b) Other costs (if any) are
reasonable costs related to the receipt of fixed assets which are provided
or transferred. They are paid by the receiving agencies, organizations, units
or enterprises before the fixed assets are put into use. If a general
cost involves multiple fixed assets, it shall be distributed among the assets
according to appropriate criteria (quantity and value)
4. The historical cost of a fixed
asset, which is giveaway or promotional product, is determined as follows:
Historical cost of the fixed
asset which is given or promoted equals (=) Value of such asset plus (+)
(Costs of transport, loading, installation and test run minus (-) Revenues
from products and refuses during test run) + Taxes (exclusive of tax
deduction, tax refunds); other fees and charges according to the regulations
on fees and charges + Other costs (if any)
Where:
a) Value of an asset which is
giveaway is determined according to the regulation on assets under ownership of
the public and handling of such assets.
b) Value of a promoted asset is
determined by the agencies, organizations, units or enterprises that receive
such asset, based on the market price of the similar asset or the asset which
has similar technical standards or similar origin.
c) Other costs (if any) are
reasonable costs related to the receipt of fixed assets that are giveaways or
promotional products. Such costs are paid by the receiving agency,
organization, unit or enterprise before the fixed assets are put into use. If a
general cost involves multiple fixed assets, it shall be distributed among the
assets according to appropriate criteria (quantity and value)
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Historical
cost of a fixed asset, which is detected as an extra asset
=
Historical
cost specified in the stocktaking record
+
Fees
and charges according to the regulations on fees and charges
+
Other
costs (if any)
Where:
a) Historical cost stated in the
stocktaking record shall be determined as follows:
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a.2) If there is not a dossier to
determine the purchase price or construction price of the asset but there are
grounds for determination of the time when the asset is put into use and the
purchase price of the new and similar asset or the construction price of the
new asset with the similar technical standard at the time in which the asset is
put into use, the historical cost in the stocktaking record shall be determined
according to the following formula.
Historical
cost specified in the stocktaking record
=
Purchase
price of the new and similar asset or construction price of the new asset
with the similar technical standard at the time in which the asset is put
into use
Where:
- The purchase price of the new and
similar asset which is applied to the asset other than building, construction
or architectural structure is the price of the new and similar asset that is
being sold in market at the time in which the asset is put into use.
- The construction price of the new
asset with the similar technical standard which is applied to building,
construction or architectural structure (including the building, construction
or architectural structure formed from procurement) shall be determined
according to the following formula:
Construction
price of the new asset
=
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X
The
area, volume/ quantity of the asset
+
Value
of other structures in association with work/item (ceiling, floor, etc.) as
determined by the Administrative Ministry (or as specified in the regulations
of the local area where the asset is located) at the time in which the asset
is put into use
a.3) If there is not any ground for
determination of the historical cost of the fixed asset according to
regulations in Points a.1 and a.2 of this Clause, the agency, organization,
unit or enterprise that owns the asset shall hire an organization eligible for
valuation to revaluate the residual value of such asset and the remaining
depreciation period in order to determine the historical cost in the
stocktaking record according to the following formula:
Historical
cost specified in the stocktaking record
=
Residual
value according to revaluation
X
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Remaining
depreciation period of the asset according to revaluation (year)
The depreciation period of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clause 1, Article 13 of this Circular.
b) Other costs (if any) are
reasonable costs that the agencies, organizations, units or enterprises have
paid during the process of stocktaking, determination of the historical cost,
the residual value of fixed assets for the purpose of recording in the
accounting book (including the cost of hiring an organization eligible for
valuation with a view to revaluating the residual value, and the remaining
depreciation period of such assets as prescribed at Point a.3 of this Clause)
If a general cost involves multiple fixed assets, it shall be distributed among
the assets according to appropriate criteria (quantity and value)
6. If the public service provider
performs joint venture or association in the form of establishment of new legal
entity, the historical cost of the fixed asset that the public service provider
can receive after expiration of the duration of joint venture or association
specified in Clause 6 Article 47 of Decree No. 151/2017/ND-CP shall be
determined as follows:
a) If the asset of the public
service provider is divided in kind, the historical cost of a fixed asset is
the historical cost of the fixed asset which is recorded in the accounting book
of the legal entity established form joint venture or association.
If the fixed asset is not recorded
in the accounting book of the legal entity established from joint venture or
association, the public service provider shall hire an organization eligible
for valuation to revaluate the residual value and the remaining depreciation
period of the asset in order to determine the historical cost of the fixed
asset according to the following formula:
Historical
cost of the fixed asset
=
Residual
value according to revaluation
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Depreciation
period of the similar asset according to regulations (year)
Remaining
depreciation period of the asset according to revaluation (year)
The depreciation period of the similar
asset shall be determined according to regulations in Appendix No. 01 issued
together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clause 1, Article 13 of this Circular.
b) If the asset is tangible and
indivisible and the public service provider repurchases the asset of its
partner, the legal entity established from joint venture or association shall
hire an organization eligible for valuation to revaluate the residual value of
such asset according to market price (as the basis for determination of the
repurposing price of the partner’s asset) and the remaining depreciation period
of the asset, thereby determining the historical cost of the fixed asset according
to the following formula:
Historical
cost of the fixed asset
=
Residual
value according to revaluation
X
Depreciation
period of the similar asset according to regulations (year)
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The depreciation period of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clause 1, Article 13 of this Circular.
c) If the partner voluntarily
transfers ownership of its asset without reimbursement to the State and the
transferee for management and use, the historical cost of the fixed asset shall
be determined in the similar way to the historical cost of the asset of the
public service provider that is divided in kind according to regulations in
Point a of this Clause.
7. If the public service provider
performs joint venture or association without establishment of new legal entity
and the parties which participate in joint venture or association contribute
their assets or their capital to investment in construction or procurement of
assets for the purpose of joint venture or association, the historical cost of
the fixed asset that the public service provider receives after expiration of
the duration of joint venture or association according to regulations in Clause
6 Article 47 of Decree No. 151/2017/ND-CP shall be determined as follows:
a) If the public service provider
contributes its asset
a.1) With regard to an asset
contributed to joint venture or association by the public service provider, the
public service provider shall continue to use the historical cost recorded in
the accounting book for the purpose of accounting of the fixed asset during the
duration for joint venture or association and after expiration of the duration
of joint venture or association.
a.2) With a fixed asset formed
during the process of joint venture or association, the public service provider
is not required to apply accounting. When the duration of joint venture or
association expires, the historical cost of the fixed asset of the public
service provider shall be determined according to regulations in Point b of
this Clause.
b) If the public service provider
and the parties participating in joint venture or association contribute their
capital to investment in construction or procurement of assets for the purpose
of joint venture or association, during the time of joint venture or
association, the public service provider is not required to apply accounting to
the fixed asset form from the process of joint venture or association but the
public service provider shall monitor such asset. When the duration of joint
venture or association expires, the historical cost of the fixed asset of the
public service provider shall be determined as follows:
b.1) If the asset of the public
service provider is divided in kind, the historical cost of the fixed asset
shall be determined according to the following formula:
Historical
cost of the fixed asset
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Purchase
or construction price of the asset
+
Fees
and charges according to the regulations on fees and charges
+
Other
costs (if any)
Other costs (if any) are reasonable
costs related to the receipt of fixed assets. Such costs are paid by the public
service provider before the fixed asset are put into use. If a general cost
involves multiple fixed assets, it shall be distributed by the public service
provider among the fixed asset according to appropriate criteria (quantity and
value).
b.2) If the non-monetary asset
cannot be divided and the joint-venture or association contract specifies that
the public service provider must pay the price according to market price to the
partner when repurchasing the partner's asset, the public service provider and
the partner shall reach an agreement on hiring an organization eligible for
valuation to revaluate the residual value of such asset according to market
price (as the basis for determination of the repurposing price of the partner’s
asset) and the remaining depreciation period of the asset, thereby determining
the historical cost of the fixed asset according to the following formula:
Historical
cost of the fixed asset
=
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X
Depreciation
period of the similar asset according to regulations (year)
Remaining
depreciation period of the asset according to revaluation (year)
The depreciation period of the similar
asset shall be determined according to regulations in Appendix No. 01 issued
together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clause 1, Article 13 of this Circular.
b.3) If the non-monetary asset
cannot be divided and the partner voluntarily transfers ownership of its asset
without reimbursement to the State and the transferee for management and use,
the historical cost of the fixed asset shall be determined in the similar way
to the historical cost of the asset of the public service provider that is
divided in kind according to regulations in Point b.1 of this Clause.
Article 7.
Determination of historical costs of intangible fixed assets
Historical costs of the intangible
fixed assets specified in point b, clause 1, Article 4 hereof (except for
special fixed assets specified in Point c Clause 1 Article 4 hereof) shall be
determined as follows:
1. The historical cost of an
intangible fixed asset that is the land use right shall be determined as
follows:
a) The historical cost of an
intangible fixed asset is the land use right. In certain cases, the value of
such right shall be determined to include in the value of asset as specified in
Clause 1 Article 100 of the Government's Decree No. 151/2017/ND-CP. The value
of the land use right is determined according to Clauses 1, 2 and 3 of Article
102 of the Decree No. 151/2017/ND-CP plus (+) taxes (exclusive of tax
deduction, tax refund) and other fees and charges specified in the law on fees
and charges.
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2. The historical cost of
intangible fixed asset formed from investment or procurement is determined as
the entire cost paid by the agency, organization, unit or enterprise for
possession of such asset. With regard to land use right obtained from the
receipt of transfer, the historical cost of the fixed asset shall be determined
according to regulations in Clause 1 of this Article. In case an
intangible fixed asset is formed through an investment project without the
recorded value approved by a competent agency or a competent person and it is
required to adjust the recorded value under recommendations and conclusions of
the competent authority after inspection and audit, the determination and
adjustment in the historical cost of the intangible fixed asset shall comply
with regulations in Clause 2 Article 6 of this Circular.
3. The historical cost of an
intangible fixed asset, which is provided or transferred, shall be determined
as follows:
Historical
cost of the intangible fixed asset, which is provided or transferred
=
Historical
cost in the record on transfer and receipt of the asset
+
Costs
of installation and test run (if any)
+
Fees
and charges according to the regulations on fees and charges
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Other
costs (if any)
Where:
a) Historical cost stated in the
record on transfer and receipt of asset shall be determined as follows:
a.1) With regard to an asset that
has been recorded in the accounting book, the historical cost in the record on
transfer and receipt of the asset is the historical cost of a fixed asset which
has been recorded in the accounting book of the agency, organization, unit or
enterprise that owns the transferred or assigned asset.
The agency, organization, unit or
enterprise that owns the transferred or assigned asset shall revaluate such
asset and the remaining depreciation period (for asset which is not recorded in
the accounting book) before reporting its value to a competent agency or a
competent person that can make the decision to provide and transfer such asset.
Where:
- If the transferred or assigned
asset is the land use right, the historical cost in the record on transfer and
receipt of the asset shall be determined according to regulations in Clause 1
of this Article.
- If the transferred or assigned
asset is an intangible fixed asset (except for land use right) at the agency,
organization, unit or enterprise specified in Clause 1 Article 2 of this
Circular and it is not recorded in the accounting book, the re-evaluation of
the value of such asset shall comply with regulations in Points a.2 and a.3 of
this Clause.
- If the transferred or assigned
asset is not the land use right or an intangible fixed asset at the agency,
organization, unit or enterprise specified in Clause 1 Article 2 of this
Circular, the re-evaluation of the value of such asset shall comply with
regulations of relevant laws.
a.2) If the asset has not been
recorded in the accounting book but there are grounds (documents or invoices)
for determination of costs for formation of the intangible fixed asset, the
historical cost in the record on transfer and receipt of the asset shall be the
entire costs for formation of the intangible fixed asset
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Historical
cost in the record on transfer and receipt of the asset
=
Residual
value according to revaluation
X
Remaining
depreciation period of the similar asset according to regulations (year)
Remaining
depreciation period of the asset according to revaluation (year)
The depreciation period of the
asset shall be determined according to regulations of ministers, heads of
central agencies, the provincial-level People's Committees as prescribed at
Clause 2, Article 13 of this Circular.
b) Other costs (if any) are
reasonable costs related to the receipt of fixed assets which are provided
or transferred. They are paid by the receiving agencies, organizations, units
or enterprises before the fixed assets are put into use. If a general
cost involves multiple fixed assets, it shall be distributed among the assets
according to appropriate criteria (quantity and value)
4. The historical cost of an
intangible fixed asset, which is giveaway or promotional product, is determined
as follows:
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=
Value
of the fixed asset, which is giveaway or promotional product
+
Costs
of installation and test run (if any)
+
Taxes
(exclusive of tax deduction, tax refund) other fees and charges according to
regulations on fees and charges
+
Other
costs (if any)
Where:
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b) Value of a promoted asset is
determined by the agency, organization, unit or enterprise that receives such
asset according to the market price at the time of promotion.
c) Other costs (if any) are
reasonable costs related to the receipt of fixed assets which are giveaways or
promotional products. Such costs are paid by the receiving agency,
organization, unit or enterprise before the fixed assets are put into use. If a
general cost involves multiple fixed assets, it shall be distributed among the
assets according to appropriate criteria (quantity and value)
5. The historical cost of an
intangible fixed asset, which is detected as an extra asset, is determined as
follows:
Historical
cost of an intangible fixed asset, which is detected as an extra asset
=
Historical
cost specified in the stocktaking record
+
Fees
and charges according to the regulations on fees and charges
+
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Where:
a) Historical cost stated in the
stocktaking record shall be determined as follows:
a.1) If the intangible fixed asset
is the land use right, the historical cost in the stocktaking record shall be
determined according to regulations in Clause 1 of this Article.
a.2) Other intangible fixed assets
(except for land use right)
- If there are grounds (documents
or invoices) for determination of costs for formation of the intangible fixed
asset, the historical cost in the stocktaking record shall be the entire costs
for formation of such intangible fixed asset
- If there is not any ground
(documents or invoices) for determination of the cost for formation of the
intangible fixed asset, the agency, organization, unit or enterprise that owns
the asset shall hire an organization eligible for valuation to revaluate the
residual value and the remaining depreciation period of the asset in order to
determine the historical cost in the stocktaking record according to the
following formula:
Historical
cost specified in the stocktaking record
=
Residual
value according to revaluation
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Remaining
depreciation period of the asset according to regulations (year)
Remaining
depreciation period of the asset according to revaluation (year)
The depreciation period of the
asset shall be determined according to regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at Clause 2,
Article 13 of this Circular.
b) Other costs (if any) are
reasonable costs that the agencies, organizations, units or enterprises have
paid during the process of stocktaking, determination of the historical cost,
the residual value of fixed assets for the purpose of recording in the
accounting book (including the cost of hiring an organization eligible for
valuation with a view to revaluating the residual value, and the remaining
depreciation period of the asset as prescribed at Point a.2 of this Clause) If
a general cost involves multiple fixed assets, it shall be distributed among
the assets according to appropriate criteria (quantity and value)
Article 8.
Determination of historical costs of special fixed assets
Historical costs of special fixed
assets specified in Point c Clause 1 Article 4 of this Circular shall be
determined according to conventional value. The conventional value of a
special fixed asset is VND 10.000.000.
Article 9.
Changes of historical costs of fixed assets
1. The historical cost of a fixed
asset shall be changed in the following cases:
a) The value of fixed asset is
revaluated according to the decision of the Prime Minister.
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c) One or certain parts of the
fixed asset are dismantled (in case the value of the fixed asset that has been
dismantled is recorded in the historical cost of the fixed asset).
d) One or certain parts of the
fixed asset are installed.
dd) The fixed asset is partially
lost or seriously damaged due to natural disasters, force majeure events or
other unexpected impacts (except where the asset has been restored through
public property insurance).
e) The value of land use right is
adjusted in the cases specified in Point a, Clause 1, Article 7 hereof and
according to the regulations in Points a, b and c Clause 1, Article 103 of the
Decree No. 151/2017/ND-CP.
2. If there is change of the
historical cost of a fixed asset in cases specified in Points a,b,c, d and dd
Clause 1 of this Article, the agency, organization, unit or enterprise shall
make a record that specifies clear explanations about such change and the historical
cost of the fixed asset before and after change. If there is change of the
historical cost of a fixed asset in case specified in Point e Clause 1 of this
Article, the agency, organization, unit or enterprise shall make a record
according to regulations in Clause 2 Article 103 of Decree No. 151/2017/ND-CP.
At the same time, they shall re-establish the standard for the historical cost
of the fixed asset as the basis for determination of depreciation, the residual
value of such asset in order to modify the accounting book and apply accounting
according to regulations of this Circular.
Article 10.
Determination of historical costs of fixed assets in case of change of such
historical costs
1. In case of re-evaluation of the
value of a fixed asset during the process of stocktaking according to the
decision of the Prime Minister specified at Point a, Clause 1, Article 9 of
this Circular, the historical cost of the fixed asset shall be re-determined
according to instructions of an agency or a person that has competency in
stocktaking and re-evaluation.
2. In case of upgradation or
expansion of a fixed asset according to the project approved by a competent
agency or person specified at Point b, Clause 1, Article 9 of this Circular,
the historical cost of the fixed asset shall be determined according to the
formula: the historical cost of the asset equals (=) the historical cost that
is recorded plus (+) the added value due to upgradation and expansion of the
fixed asset. The added value due to the upgradation and expansion of the fixed
asset is the recorded value approved by a competent agency or person in
accordance with regulations of the law on investment, the law on construction
and relevant laws.
3. In case of dismantlement of one
or several parts of the fixed asset specified at Point c, Clause 1, Article 9
of this Circular, the historical cost of the fixed asset shall be re-determined
according to the formula: the historical cost of the fixed asset equals (=) the
historical cost that is recorded minus ( -) the value of the dismantled part of
the fixed asset plus (+) reasonable costs related to the dismantlement paid by
the agency, organization, unit or enterprise until the time of completion of
the dismantlement.
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a) If there is a dossier to
determine the purchase price, recorded value/estimated value of the dismantled
part of the fixed asset, the value of the dismantled part of the fixed asset
shall be determined according to the purchase price, the recorded
value/estimated value of the dismantled part of such fixed asset.
b) If there is not any dossier
specified in point a of this Clause but it is possible to distribute the
historical cost of the fixed asset to the dismantled part of the fixed asset
according to the appropriate criteria (the area, quantity, purchase price,
estimated value…), the value of the dismantled part of such fixed asset shall
be determined according to the distributed value.
c) If there is not any dossier
specified in point a of this Clause and it is impossible to distribute the
historical cost of the fixed asset to the dismantled part of the fixed asset
according to point b of this Clause, the value of the dismantled part of the
fixed asset shall be the purchase price of the new part of the fixed asset in
market at the time in which the asset is put into use.
If it is impossible to determine
the purchase price of the new part of the fixed asset in market at the time in
which the asset is put into use, the agency, organization, unit or enterprise
that owns the asset shall hire an organization eligible for valuation to
determinate the value of the dismantled part of the fixed asset as the basis
for determination of the historical cost of the fixed asset after
dismantlement.
4. In case of installation of one
or several parts of the fixed asset specified at Point d, Clause 1, Article 9
of this Circular, the historical cost of the fixed asset shall be re-determined
according to the formula: the historical cost of the fixed asset equals (=) the
historical cost that is recorded minus plus (+) the added value due to
installation of one or several parts of the fixed asset plus (+) reasonable
costs related to the installation paid by the agency, organization, unit or
enterprise until the time of completion of the installation.
The added value due to installation
of one or several parts of the fixed asset is the equivalent value of the
installed part of the fixed asset, which is determined according to cases specified
in Article 6 of this Circular.
5. With regard to a fixed asset
which is partially lost or seriously damaged due to natural disasters, force
majeure events or other unexpected impacts specified in point dd Clause 1
Article 9 of this Circular, the agency, organization, unit or enterprise that
owns the asset shall hire an organization eligible for valuation to revaluate
such asset and the remaining depreciation period of the asset to state in the
record of change of the historical cost of the fixed asset. The
historical cost of the fixed asset in this case is the value of the fixed asset
according to revaluation.
6. In case of adjustment in the
value of land use right specified in point e Clause 1 Article 9 of this
Circular, the historical cost of the asset shall be re-determined according to
the formula: the historical cost of the asset equals (=) the value of the land
use right, which is determined according to Clauses 1, 2 and 3 of Article 102
of Decree No. 151/2017/ND-CP under indicators (land price, the area, land use
purpose) after change plus (+) taxes (exclusive of tax deduction, tax refund)
and other fees and charges specified in the law on fees and charges.
Article 11.
Scope of depreciation calculation of fixed assets
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2. Fixed assets of public service
providers shall be depreciated, including:
a) Fixed assets of public service
providers that have guaranteed recurrent expenditure and investment
expenses.
b) Fixed assets of public service
providers which require its depreciation to be included in the service price
according to the law.
c) Fixed assets of public service
providers which are not specified in points a and b of this Clause shall be
used in business, lease, joint venture and association without establishment of
new legal entity according to regulations of law.
3. It is not required to calculate
the depreciation of the following assets:
a) Fixed assets are the land use
rights which must be determined to be included in the value of such assets as
specified in Article 100 of the Decree No. 151/2017/ND-CP.
b) Special fixed assets specified
in Point c, Clause 1 Article 5 hereof.
c) Fixed assets that are still
usable after their depreciation is being fully calculated or their costs are
being completely depreciated (including fixed assets that public service
providers can receive after expiration of the duration of joint venture or
association).
d) Fixed assets that are not usable
though their depreciation is not fully calculated and their costs are not
completely depreciated.
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Article 12.
Rules for calculating depreciation of fixed assets
1. Rules for calculating
depreciation of fixed assets
a) The depreciation of fixed assets
shall be calculated once every year in December before the accounting book is
closed
b) The depreciation of the fixed
assets specified in point c, Clause 2, Article 11 hereof shall be calculated
and such assets shall also be depreciated according to the regulations in
Article 15 hereof.
c) The depreciation of the fixed
asset that the agency, organization, unit or enterprise can receive from
another agency, organization, unit or enterprise according to the decision of a
competent agency or person in a year shall be calculated at the receiving
agency, organization, unit or enterprise in such year.
2. Rules for
depreciating fixed assets
a) Rules for depreciating the fixed
assets specified in points a and b, Clause 2 and Article 11 hereof shall be
applied in accordance with regulations for enterprises.
b) With regard to the fixed assets
specified in point c, Clause 2, Article 11 hereof, the depreciation shall be
carried out from the date on which such assets are put into use in the following
activities: business, lease, joint venture and association. The depreciation of
such assets shall be stopped after the date on which such assets stop being
used for the above activities.
c) The depreciation cost shall be
allocated for each professional activity, business, lease, joint venture or
association in order to record the cost of each corresponding activity.
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1. The depreciation period and rate
of tangible fixed assets shall be determined according to the regulations in
Appendix 01 hereto, except for the following cases:
a) If the tangible fixed assets are
used in the area where the weather and environmental conditions can affect
their depreciation, in necessary cases, the depreciation period and rate of
such assets shall be stipulated differently from the regulations in Appendix 01
hereto. Ministers, Heads of central agencies and the People's Committees of
provinces shall provide specific regulations on such depreciation period and rate.
The depreciation rate shall not be adjusted for more than or less than
20% of the depreciation rate specified in Appendix 01 hereto.
b) In case of a fixed asset whose
historical cost is changed and which is upgraded and expanded according to the
project approved by a competent agency or person specified at Point b, Clause
1, Article 9 of this Circular, the depreciation period of the fixed asset
equals (=) the actual period which the asset is used before change (+) the
remaining depreciation period of the fixed asset after upgradation and
expansion. The remaining depreciation period of the fixed asset after
upgradation and expansion shall be determined according to the following
formula:
Remaining depreciation period of
the fixed asset after upgradation and expansion equals (=) (the historical cost
of the fixed asset after change minus (-) the accumulated depreciation, the
depreciation deducted of the fixed asset calculated as at December 31 of the
year in which the historical cost is changed) divided by (:) the annual
depreciation expense of the fixed asset from the year in which the historical
cost is changed, which is determined according to regulations in Point a,
Clause 6 Article 14 of this Circular.
c) In case of a fixed asset whose historical
cost is changed and which is partially lost or seriously damaged due to natural
disasters, force majeure events or other unexpected impacts specified at Point
dd, Clause 1, Article 9 of this Circular, the depreciation period of the fixed
asset equals (=) the actual period which the asset is used before change (+)
the remaining depreciation period of the fixed asset according to revaluation.
d) Regarding a fixed asset whose
historical cost is adjusted or changed according to regulations in Points a and
d Clause 2 Article 6 and Points c and d Clause 1 Article 9 of this Circular:
d.1) If the historical cost of the
fixed asset is adjusted or changed before it is fully depreciated, this fixed
asset shall be depreciated until the year in which its residual value by
December 31 of the preceding year is smaller than or equal to the annual
depreciation expense.
d.2) If the historical cost of the
fixed asset is adjusted or changed after the asset has been fully depreciated,
01 year (the year in which the historical cost of the fixed asset is adjusted
or changed) shall be added to the depreciation period in order to settle any
increase or decrease in asset's value due to change or adjustment of the
historical cost.
2. Ministers, heads of central
agencies and the People's Committees of provinces shall elaborate the list, the
depreciation period and rate of intangible fixed assets (except for brands of
public service providers) under management by ministries, central agencies and
localities (according to Form No. 01 specified in Appendix 02 issued with this
Circular).
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In necessary cases where the
depreciation period of an intangible fixed asset shall be specified as less
than 04 years, Ministers, Heads of central agencies and the People's Committee
of province shall provide specific regulations after receiving the agreement
from the related Administrative Ministry.
Article 14.
Methods for calculating the depreciation of fixed assets
1. The annual depreciation expense
of each fixed asset (except for cases specified in Clauses 2,3,4,5,6 and 7 of
this Article) shall be determined according to the following formula:
Annual
depreciation expense of each fixed asset
=
Historical
cost of the fixed asset
X
Depreciation
rate (% per year)
The depreciation rate shall be
determined according to regulations in Appendix No. 01 issued together with
this Circular, regulations of ministers, heads of central agencies, the provincial-level
People's Committees as prescribed at point a, Clauses 1 and 2, Article 13 of
this Circular.
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a) The agency, organization, unit
or enterprise that owns the transferred asset or is assigned to make a plan to
handle the asset shall calculate the depreciation of the fixed asset until the
year in which the decision on provision or transfer of the asset is submitted
to the competent agency or person in order to determine the residual value of
the transferred or assigned asset. To be specific:
a.1) With regard to cases specified
at Point a.1 Clause 3 Article 6, Point a.1 Clause 3 Article 7 of this Circular,
the annual depreciation expense of the asset shall be determined according to
the formula specified in Clause 1 of this Article; the accumulated depreciation
shall be determined according to the formula specified in Clause 8 of this
Article;
a.2) With regard to cases specified
at Point a.2, Point a.3 Clause 3 Article 6, Point a.2 Clause 3 Article 7 of
this Circular, the depreciation expense which is also the accumulated
depreciation of the asset, calculated until the year in which the decision on
provision or transfer of the asset is submitted to the competent agency or
person shall be determined according to the formula:
Depreciation expense of the fixed
asset equals (=) annual depreciation expense of the fixed asset, which is
determined by the formula according to regulations in Clause 1 of this Article
multiplied by (X) (depreciation period of the similar asset according to
regulations (year) minus (-) remaining depreciation period of the asset
according to regulations (year) or remaining depreciation period of the asset
according to revaluation (year))
The depreciation period of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clauses 1 and 2, Article 13 of this Circular.
a.3) With regard to cases specified
at Point a.4, Clause 3 Article 6, Point a.3 Clause 3 Article 7 of this
Circular, the depreciation expense which is also accumulated depreciation of
the asset, calculated until the year in which the decision on provision or
transfer of the asset is submitted to the competent agency or person shall be
determined according to the formula:
Depreciation
expense of fixed asset
=
Historical
cost of the fixed asset
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Residual
value of fixed asset according to revaluation
a.4) If the year in which the fixed
asset is assigned or transferred is not the year in which the decision on assignment
or transfer of the fixed asset is submitted to a competent agency or person,
the agency, organization, unit or enterprise to which the asset is transferred
or is assigned to make a plan to handle the asset shall add to the asset
receipt record the depreciation accrued over the period from the year in which
the decision on provision or transfer of the fixed asset is submitted to a
competent agency or person to the year in which the asset is transferred or
assigned The depreciation expense of a year shall be determined by the formula
specified in Clause 1 of this Article.
b) The agency, organization, unit
or enterprise that receives the transferred or assigned asset shall calculate
the depreciation of such asset from the year in which the asset is received and
put into use. The annual depreciation expense of the asset shall be determined
by the formula specified in Clause 1 of this Article.
3. With regard to a fixed asset,
which is detected as an extra asset
specified in Clause 5 Article 6, Clause 5 Article 7 of this Circular, the
annual depreciation expense of the asset from the first year in which the asset
is recorded in the accounting book at the agency, organization, unit or
enterprise shall be determined according to formula specified in Clause 1 of
this Article.
In the first year in which the
asset is recorded in the accounting book at the agency, organization, unit or
enterprise (the year in which the asset is detected as an extra asset), the
depreciation expense of the asset shall be determined as follows:
Depreciation expense of the first
year in which the asset is recorded in the accounting book equals (=) annual
depreciation expense of the fixed asset, which is determined by the formula
specified in Clause 1 of this Article multiplied by (X) (depreciation period of
the similar asset according to regulations (year) minus (-) remaining
depreciation period of the asset according to regulations (year) or remaining
depreciation period of the asset according to revaluation (year))
The depreciation period of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clauses 1 and 2, Article 13 of this Circular.
4. With regard to a fixed asset
that the public service provider can receive after expiration of the duration
of joint venture or association in the form of establishment of new legal
entity, a fixed asset contributed to joint venture or association by the public
service provider and a fixed asset formed in the process of joint venture or
association without establishment of new legal entity specified in Clauses 6
and 7 Article 6 of this Circular, the annual depreciation expense of the fixed
asset from the first year in which the asset is recorded in the accounting book
at the public service provider (after the year in which the joint venture or
association expires) shall be determined by the formula specified in Clause 1
of this Article.
In the first year in which the
asset is recorded in the accounting book at the agency, organization, unit or
enterprise, the depreciation expense of the asset shall be determined as
follows:
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The depreciation period of the similar
asset shall be determined according to regulations in Appendix No. 01 issued
together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clauses 1 and 2, Article 13 of this Circular.
5. In case of a fixed asset whose
historical cost is changed and which is upgraded and expanded according to the
project approved by a competent agency or person specified at Point b, Clause
1, Article 9 of this Circular, the annual depreciation expense of the fixed
asset from the year its historical cost is changed shall be determined as
follows:
Annual
depreciation expense of the fixed asset
=
Historical
cost of the fixed asset after change
X
Depreciation
rate of the similar asset (% per year)
The depreciation rate of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central agencies,
the provincial-level People's Committees as prescribed at point a, Clauses 1
and 2, Article 13 of this Circular.
6. With regard to a fixed asset
whose historical cost is adjusted or changed according to regulations in Points
a and d Clause 2 Article 6 and Points c and d Clause 1 Article 9 of this
Circular:
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Annual
depreciation expense of the fixed asset
=
Historical
cost of the fixed asset after adjustment or change
X
Depreciation
rate of the similar asset (% per year)
The depreciation rate of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clauses 1 and 2, Article 13 of this Circular.
In the last year of the
depreciation period of the fixed asset, the depreciation expense is the
residual value of the fixed asset by December 31 of the preceding year.
b) If the historical cost the fixed
asset is adjusted or changed after the period of its depreciation period
expired according to regulations, the depreciation expense of the year in which
the historical cost is adjusted or changed shall be determined as follows:
Annual
depreciation expense of the year in which the historical cost is adjusted or
changed
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Historical
cost of the fixed asset after adjustment or change
-
Depreciation
accrued up to the year preceding the year in which the historical cost is
adjusted or changed
In the next years, it is not
required to calculate the depreciation of fixed asset.
7. In case of a fixed asset whose
historical cost is changed and which is partially lost or seriously damaged due
to natural disasters, force majeure events or other unexpected impacts
specified at Point dd, Clause 1, Article 9 of this Circular, the annual
depreciation expense of the fixed asset from the year in which the historical
cost is changed shall be determined as follows:
Annual
depreciation expense of the fixed asset
=
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Remaining
depreciation period of the asset according to revaluation (year)
8. The accumulated depreciation,
the depreciation deducted of each fixed asset shall be determined as follows:
Depreciation
accrued up to December 31 of year (n)
=
Depreciation
accrued up to December 31 of year (n-1)
+
The
depreciation expense of the fixed asset of year (n), which is determined
according to regulations in this Circular
9. The depreciation value of the
fixed asset of the last year of the depreciation period is the difference
between the historical cost and the accumulated depreciation, the
depreciation deducted of such fixed asset determined according to regulations
in Clause 8 of this Article.
Article 15.
Regulations on depreciation of fixed assets at public service providers
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a) With regard to the fixed asset specified
in point a, Clause 2, Article 11 hereof, if the depreciation according to the
depreciation rate under regulations for enterprises affects the operation of
the public service provider, such provider shall make a report about this case
and send it to the higher management agency (if any)so that such agency submits
such report to the Minister and Head of central agency and the People’s
Committee of province for decision on adjustment of depreciation rate of the
fixed asset. Such adjustment aims to satisfy requirements for the price for
public services provided by the public service provider.
b) With regard to the fixed asset
specified in point b, Clause 2, Article 11 hereof, if the depreciation
according to the depreciation rate under regulations for enterprises affects
the operation of the public service provider, such provider shall make a report
about this case and send it to the higher management agency (if any)so that
such agency submits such report to the Minister and Head of central agency and
the People’s Committee of province for decision on adjustment of depreciation
rate of the fixed asset. Such adjustment
aims to comply with the road map for calculating the public service prices
promulgated by a competent agency or competent person according to regulations.
c) With regard to the fixed asset
specified in point c, Clause 2, Article 11 hereof, which are used for
activities, including business, lease, joint venture and association, if the depreciation
of such asset is required to be carried out according to the depreciation rate
of the equivalent fixed asset specified in this Circular, the unit using the
asset shall send a report about this case to the higher management agency (if
any) so that this agency submit this report to the competent agency or the
competent person that approves the scheme for using the asset in the purposes,
including business, lease, joint venture and association. This agency or person
shall consider deciding the adjustment in depreciation rate of the fixed asset.
2. With regard to the fixed asset
specified in point c, Clause 2, Article 11 hereof which is recently used in
activities, including business, lease, joint venture and association and
activities according to functions and tasks of the public service provider:
a) The public service provider
shall calculate and determine the annual total depreciation value of the fixed
asset according to its depreciation rate specified in Article 14 of this
Circular.
b) According to the useful life,
use frequency or amount of finished works, the public service provider shall
calculate and allocate the depreciation cost and the total depreciation cost in
the year which are determined in point a of this Clause in order to be included
in expenses on provision of public service, business, lease, joint venture or
association for the depreciation cost; and record the depreciation costs of
fixed assets.
3. With regard to a fixed asset
which is the brand of the public service provider and is used for joint venture
or association:
a) The value of the brand of the
public service provider used as capital contributed to joint venture and
association shall be determined according to the guidelines of Vietnamese
Valuation Standard System, the law on intellectual property and relevant laws,
in order serve as the basis for the competent agency or the competent person to
approve the value of the brand of such provider.
b) The value of the brand of the
public service provider contributed as capital to joint venture and association
shall be allocated into annual/monthly expense on joint venture or association
and determined as follows:
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=
The
value of the brand of the public service provider contributed as capital to
joint venture or association, which is determined according to regulations in
point a of this Clause
Duration
of capital contribution to joint venture or association under the Scheme for
using assets for joint venture or association approved by the competent
agency or person (year/month)
4. Management and use of the amount
from depreciation and the value of the brand of the public service provider
allocated into expense on joint venture or association:
The depreciation expense of the
fixed asset specified in Clause 1, Clause 2 hereof and the value of the brand
of the public service provider allocated into expense on joint venture and
association specified in Clause 3 of this Article shall be added to the Fund
for Developing Professional Activities of the public service provider. With
regard to the fixed assets that are purchased using borrowed or mobilized
capital, the depreciation of these assets shall be used for repaying both
interest and principal; the remaining amount (if any) shall be added into the
Fund for Developing Professional Activities of the public service provider.
Article 16.
Residual value of fixed assets
1. The residual value of a fixed asset
for the purpose of recording in the accounting book shall be determined as
follows:
Residual
value of the fixed asset calculated as at December 31 of the year (n)
=
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-
Depreciation
accrued up to December 31 of year (n)
2. With regard to a fixed asset
that has been revaluated specified at Point a.4 Clause 3, Point a.3 Clause 5,
Point a, Point b Clause 6, Point b.1 Clause 7, Article 6, Point a .3 Clause 3,
Point a.2 Clause 5 Article 7 and Clause 5 Article 10 of this Circular, the
residual value of the fixed asset upon revaluation is the residual value of
such fixed asset after revaluation.
Chapter IV
IMPLEMENTATION CLAUSE
Article 17.
Transitional clauses
1. If a fixed asset has been
recorded in the accounting book of the agency, organization, unit or enterprise
before the effective date of this Circular and the depreciation period and rate
of such fixed asset specified in Appendix 01 issued together with this Circular
or regulations of ministers, heads of central agencies or provincial-level
People's Committees have been changed compared to regulations in Appendix 01
issued together with Circular. 45/2018/TT-BTC dated May 7, 2018 of the Minister
of Finance or regulations of Ministers, heads of central agencies, provincial
People's Committees before the effective date of this Circular, from fiscal
year 2023, the annual depreciation expense of the asset shall be determined as
follows:
Annual
depreciation expense of the fixed asset
=
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Remaining
depreciation period of the asset (year)
Where:
Remaining
depreciation period of the asset (year)
=
Remaining
depreciation period of the similar asset according to regulations (year)
-
the
actual period which the asset is used (year)
The depreciation period of the
similar asset shall be determined according to regulations in Appendix No. 01
issued together with this Circular, regulations of ministers, heads of central
agencies, the provincial-level People's Committees as prescribed at point a,
Clauses 1 and 2, Article 13 of this Circular.
The depreciation expense of the
fixed asset of the last year of the depreciation period is the difference
between the historical cost and the accumulated depreciation of such fixed
asset
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2. If the historical cost of a
fixed asset is changed before the effective date of this Circular and the
historical cost criteria and residual value of the fixed asset have been
re-determined to adjust the accounting book and apply accounting according to
regulations of Clause 2, Article 10 of Circular No. 45/2018/TT-BTC dated May 7,
2018 of the Minister of Finance, from the fiscal year 2023, the annual
depreciation expense of the fixed asset shall be determined according to the
historical cost, which has been re-determined and audited, and the depreciation
rate as prescribed in this Circular.
3. With regard to a fixed asset
which obtains the decision to be provided and transferred before the effective
date of Circular No. 45/2018/TT-BTC dated May 07, 2018 of the Minister of
Finance (July, 02 2018) and is not recorded into the accounting book before
such provision or transfer or is not revaluated during the process of provision
or transfer, the receiving agency, organization, unit or enterprise shall
revaluate such asset according to regulations in Clause 3, Article 6 of this
Circular to record it into the accounting book and determine the annual
depreciation expense according to regulations in Clause 2, Article 14, hereof
to apply accounting to the fixed asset from fiscal year 2023.
4. From 2018 to 2022, if the
agency, organization, unit or enterprise has not adjusted the value of land use
right according to regulations in Article 103 of the Law on Management and Use
of Public Property, the agency, organization, unit or enterprise shall adjust
the value of land use right for accounting from the fiscal year 2023.
Article 18.
Effect
1. This Circular comes into effect
from June 10, 2023 and is applied from the fiscal year 2023.
2. This Circular replaces the
Circular No. 45/2018/TT-BTC dated May, 07 2018 of the Minister of Finance on
guidance on regime for management and calculation of the depreciation of fixed
assets of agencies, organizations or units and fixed assets handed to enterprises
by the State without calculation of the state capital portion of such
enterprises.
3. During the implementation of
this Circular, if a relevant document that is referred to in this Circular is
amended or replaced, the later one shall prevail./.
4. Ministries, Heads of ministerial
agencies and Governmental agencies, central authorities, the People's
Committees of provinces and central-affiliated cities shall direct management
and calculation of the depreciation of fixed assets of agencies, organizations
or units and fixed assets handed to enterprises by the State without
calculation of the state capital portion of such enterprises according to
regulations in this Circular.
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PP.
THE MINISTER
DEPUTY MINISTER
Nguyen Duc Chi
APPENDIX 01
(Enclosed
with the Circular No. 23/2023/TT-BCT dated April 25, 2023 of the Minister of
Finance)
DEPRECIATION PERIOD AND RATE OF TANGIBLE FIXED
ASSETS
NO.
LIST
OF ASSETS
DEPRECIATION
PERIOD (year)
DEPRECIATION
RATE (% per year)
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Buildings and construction
works
- Villas and construction works
at special level
80
1,25
- Level I
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1,25
- Level II
50
2
- Level III
25
4
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- Level IV
15
6,67
II
Architectural structures
- Warehouses, storage tanks, parking
lots, drying grounds, sport playgrounds, swimming pools
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5
- Drilled wells, dug wells,
fences
10
10
- Other architectural structures
10
10
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Automobile
1
Official state cars
- Car with 4 to 5 seats
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6,67
- Car with 6 to 8 seats
15
6,67
2
Cars serving general
purposes
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- Car with 4 to 5 seats
15
6,67
- Car with 6 to 8 seats
15
6,67
- Car with 9 to 12 seats
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6,67
- Car with 13 to 16 seats
15
6,67
3
Specialized cars
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- Ambulances
15
6,67
- Fire fighting vehicles
15
6,67
- Prison vans:
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6,67
- Mechanical street sweeper
15
6,67
- Sprinkler truck
15
6,67
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- Garbage truck
15
6,67
- Compactor truck
15
6,67
- Mobile repair vehicle
...
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6,67
- Truck laboratory
15
6,67
- Mail truck
15
6,67
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- Power line inspection vehicle
15
6,67
- Rescue vehicle
15
6,67
- Crane truck
...
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6,67
- Dual-control car
15
6,67
- Traffic inspector vehicle
15
6,67
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- Satellite truck
15
6,67
- Outside broadcasting truck
15
6,67
- Different types of trucks
...
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6,67
- Van
15
6,67
- Car with more than 16 seats
15
6,67
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- Other specialized cars
15
6,67
4
Cars serving state
reception
15
6,67
5
Other cars
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6,67
IV
Other transport vehicles
(other than cars)
1
Road vehicles
10
10
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Rail road vehicles
10
10
3
Waterborne vehicles
- Cargo ship
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10
- Passenger ship
10
10
- Rescue craft
10
10
...
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- Inland waterway container
vessel
10
10
- Inland waterway
passenger vessel
10
10
- Different types of ferry-boats
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10
- Different types of canoes,
motor-boats
10
10
- Different types of boats or
ships
10
10
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- Other waterborne vehicles
10
10
4
Airborne vehicles
10
10
5
Other transport vehicles
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V
Machinery and equipment
1
Popular office machinery and
equipment
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- Desktop computer
5
20
- Laptop (or similar electrical
equipment)
5
20
- Printer
...
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20
- Fax machine
5
20
- File cabinet
5
20
...
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- Scanner
5
20
- Paper shredder
5
20
- Photocopier
...
...
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20
- Office chairs and desks for
people in high positions
8
12,5
- Tables and chairs for
conference rooms
8
12,5
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- Table sets
8
12,5
- Air conditioner
8
12,5
- Electric fans
...
...
...
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20
- Heater
5
20
- Other popular office machinery
and equipment
5
20
...
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...
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Machinery and equipment
serving the general activities of agencies, organizations and units
a
Machinery and equipment
serving general activities of agencies, organizations or units that are similar
to the popular types
As
specified at point 1, Section V of this Appendix
As
specified at point 1, Section V of this Appendix
b
Other types of machinery
and equipment serving the general activities of agencies, organizations or
units
...
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...
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- Projector
5
20
- Water filter
5
20
...
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- Dehumidifier, vacuum cleaner
5
20
- Televisions, video devices and
other digital devices
5
20
- Sound recorder
...
...
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20
- Camera
5
20
- Audio device
5
20
...
...
...
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- Switchboard, walkie-talkie
5
20
- Other communication devices
5
20
- Refrigerator, cooler
...
...
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20
- Washing machine
5
20
- Internet and media devices
5
20
...
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...
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- Electronic equipment
5
20
-
Data storage and management equipment
5
20
- Other transmission equipment
...
...
...
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20
- Surveillance camera
5
20
- Elevator
8
12,5
...
...
...
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- Water bump
8
12,5
- Safe
8
12,5
- Tables and chairs for meeting
halls
...
...
...
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12,5
-
File cabinet or display cabinet
8
12,5
-
Other machinery and equipment serving general activities
8
12,5
...
...
...
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Specialized machinery and
equipment
-
Specialized machinery and equipment that are similar to the popular types and
serve general activities of
agencies, organizations or units
As
specified at point 1, point 2b Section V of this Appendix
As
specified at point 1, point 2b Section V of this Appendix
- Specialized machinery and
equipment in fields of culture and art (sound equipment, lighting, speakers,
microphones, lights, etc.)
...
...
...
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20
- Other specialized machinery and
equipment
8
12,5
4
Other machinery and
equipment:
8
12,5
...
...
...
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Perennial plants, draught
animals and/or animals that serve production.
1
Different types of animals
8
12,5
2
Perennial plant, perennial
garden, (industrial garden fruit garden and ornamental plants)
...
...
...
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4
3
Lawn, tree, ornamental plant,
ornamental garden
8
12,5
VII
Other tangible fixed assets
8
12,5
...
...
...
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APPENDIX 02
(Enclosed
with the Circular No. 23/2023/TT-BCT dated April 25, 2023 of the Minister of
Finance)
Form
No. 01
Depreciation period and rate of
tangible fixed assets
Form
No. 02
List of special fixed assets
Form No. 01
Ministry/province.......................
...
...
...
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NO.
LIST
DEPRECIATION
PERIOD (year)
DEPRECIATION
RATE (% per year)
I
...............................................
...
...
...
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- B1 asset
- C1 asset
...
...
...
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II
...............................................
- A2 asset
...
...
...
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- C2 asset
III
...............................................
...
...
...
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- A3 asset
- B3 asset
...
...
...
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....
...............................................
Form No. 02
Ministry/province.......................
...
...
...
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NO.
LIST
I
...............................................
- A1 asset
- B1 asset
...
...
...
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II
...............................................
- A2 asset
- B2 asset
- C2 asset
III
...
...
...
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- A3 asset
- B3 asset
- C3 asset
....
...............................................
...
...
...
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