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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No. 45/2018/TT-BTC
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Hanoi, May 07, 2018
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CIRCULAR
ON GUIDING THE REGIME FOR MANAGING
AND CALCULATING DEPRECIATION OF FIXED ASSETS OF AGENCIES, ORGANIZATIONS OR
UNITS AND FIXED ASSETS HANDED TO ENTERPRISES BY THE STATE WITHOUT CACULATION 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 Law on State Budget dated June 25, 2015;
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;
Pursuant
to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
At the
request of the General Director of Department of Public Asset Management.
The
Minister of Finance promulgates the Circular on guiding the regime for managing
and calculating 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.
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GENERAL PROVISIONS
Article 1. Scope
1. This
Circular guides the regime for managing and calculating the depreciation of fixed
assets of regulatory agencies, public sector entities, units of people’s armed
force, agencies of Communist Party of Vietnam and organizations funded by the
State (hereinafter referred to as “agencies, organizations, units”) and of
fixed assets handed to enterprises by the State without calculation of the
state capital portion of such enterprises.
2.
Regulations of the Minister of National Defense and the Minister of Public
Security shall apply to depreciation of 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,
3.
Regulations of the Minister of National Defense and the Minister of Public
Security shall apply to depreciation of infrastructure assets which serve
national and public interests and are specified in clause 2, Article 4 of the
Law on Management and Use of Public Property.
Article 2. Regulated entities
1. The
regime for managing and calculating the depreciation of fixed assets specified
in this Circular shall apply to:
a. Fixed
assets of regulatory agencies, public sector entities, units of people's armed
force, agencies of Communist Party of Vietnam 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 which are 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.
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2.
Social-political organizations, social organizations, social-professional
organizations and other organizations, which are established according to the
law shall be encouraged to apply the 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
REGULATIONS ON MANAGEMENT OF
FIXED ASSETS
Article 3. Identification of fixed assets
1.
Identification of tangible fixed assets
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, and satisfy both requirements
below:
a. The
useful life is 01 (one) year or more.
b. The
cost is 10.000.000 VND (ten million VND) or higher.
2.
Identification of intangible fixed assets
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3. Based
on the properties of the assets of sectors, fields or localities which are
practically used and on the management requirements, the Ministers and Heads of
ministerial agencies, governmental agencies and other central agencies
(hereinafter referred to as “Ministers and Heads of central agencies), People's
Committees of provinces and central-affiliated cities (hereinafter referred to
as “Provincial People’s Committees) may promulgate the list of assets, which do
not satisfy the requirements specified in clause 1, clause 2 of this Article,
as fixed assets. They are under the management of the Ministries, central
agencies and localities (using form No. 2 in Appendix 02 hereto). Such assets
must satisfy 01 of 02 following requirements:
a. The
asset (except buildings, constructions and architectural structures) must have
a cost from 5.000.000 VND (5 million VND) to under 10.000.000 VND (ten million
VND) and has a useful life of 01 year or more.
b. The
asset is a fragile asset and has a cost of 10.000.000 VND (ten million VND) or
more.
4.
Identification of the fixed assets specified in clause 1, Article 16 hereof
shall be carried out in accordance with the regulations applied to enterprises.
Article 4. Classification of fixed assets
1.
Classification based on physical properties:
a.
Tangible fixed assets
- 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.
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- Type 4:
Other vehicles (except cars): road transport vehicles, rail transport vehicles,
water transport vehicles, air transport vehicles and other transport vehicles.
- Type 5:
Machinery and equipment: Popular official machinery and equipment, equipment
serving general activities; specialized machinery and equipment and other
machinery and equipment.
- Type 6:
Perennial plants, draught animals and/or animals serving production.
- Type 7:
Other tangible fixed assets
b.
Intangible fixed assets
- Type 1:
Land use rights
- Type 2:
Patents and copyrights.
- Type 3:
Industrial proprietorship
- Type 4:
Rights to plant varieties
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- Type 6:
Brands of the public sector entities (including the following elements:
potential, quality, reputation, long history and other elements that can create
economical rights and benefits for such public sector entities).
- Type 7:
Other intangible fixed assets
2.
Classification based on the origins of assets, including:
a. Fixed
assets form from procurement
b. Fixed
assets form from investment in construction
c. Fixed
assets provided or transferred
d. Fixed
assets given or promoted
dd. Fixed
assets not listed in the account book.
e. Fixed
assets form from other sources
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1. Fixed
assets of which costs of forming or real values are not determined, however,
they require to be managed strictly, (such as: antiques, exhibits in museums,
monuments, ranked historical relics), fixed assets which are brands of public
sector entities and have undetermined costs of forming and are defined as
special assets.
2. Based
on the actual conditions and management requirements for the assets specified
in clause 1 of this Article, Ministers and Heads of central agencies and
People’s Committees of provinces shall promulgate the list of special assets
under the management of ministries and central or local agencies (using form
No. 03 in Appendix 02 hereto) in order to exercise unified management.
3. The
cost of a special asset recorded in the accounting book and declared while
logging information into National Asset Database shall be determined according
to the conventional price. The conventional price of one special asset is
10.000.000 VND (ten million VND).
Article 6. Fixed assets recorded in the accounting book
1. An independent
asset is a fixed asset to be recorded in the accounting book
2. If a
system composed of multiple separate parts, which are connected to perform one
or certain functions, lacks any of these parts making it unable to operate,
then such system is determined as a fixed asset to be recorded in the
accounting book.
3. If a
system composed of multiple separate parts, which are connected to perform one
or certain functions, lacks any of these parts making it unable to operate,
then such system is determined as a fixed asset to be recorded in the
accounting book.
4. If
each drought animal and/or each producing animal has a value of 10.000.000 VND
(ten million VND) or more, it shall be determined as a fixed asset to be
recorded in the accounting book.
5. If
each independent garden costs 10.000.000 VND (ten million VND) or more (without
the value of land use rights) or each perennial plant costs 10.000.000 VND (ten
million VND) or more, it shall be determined as a fixed asset to be recorded in
the accounting book.
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The costs
of tangible fixed assets specified in point a, clause 1, Article 4 hereof (except
special assets mentioned in Article 5 hereof) are determined as follows:
1. The
cost of a fixed asset formed from procurement is determined according to the
following formula:
Cost of a fixed asset formed from procurement
=
Price on invoice
-
Discounts or reductions or charges imposed on sellers (if
any)
+
Costs of transport, loading, repair, upgrade,
installation, test run
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Revenue from products and refuses during test run
+
Taxes (exclusive of tax refunds), other fees and charges
according to the regulations on fees and charges
+
Other costs (if any)
Where:
a.
Discounts or reductions or charges imposed on sellers (if any) are the amounts
deducted to the value on the invoice. Such deduction shall be made if the value
on invoice includes the above discounts or reductions or charges.
b. Other
costs (if any) are the reasonable costs related to the procurement of fixed
assets. They are paid by the agencies, organizations, units or enterprises
before these fixed assets are put into use. If a general cost involves multiple
fixed assets, it must be distributed among the assets according to appropriate
criteria (quantity and value on their invoices)
2. The
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 investment and construction.
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-
Recorded value
- Value determined
according to the Acceptance Record A-B
-
Estimated value of the approved project
b. If the
recorded value is approved by a competent agency or a competent person, the
agencies, organizations, units or enterprises shall modify the temporary cost specified
in the accounting book based on the recorded value which is approved; also,
they shall determine the residual value and the accrued depreciation of the
fixed asset in order to modify the accounting book and apply accounting.
c. 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 must be allocated for each item or asset in order that such
value will be recorded in the accounting book based on an appropriate standard
(area, quantity and specific estimated value of each asset or item).
3. The
cost of a fixed asset, which is provided or transferred, shall be determined as
follows:
Cost of the provided or transferred fixed asset.
=
Value in the record on transfer and receipt of assets
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Costs of transport, loading, repair, upgrade,
installation, test run
-
Revenue from products and refuses during test run
+
Taxes (exclusive of tax refunds); other fees and charges
according to the regulations on fees and charges
+
Other costs (if any)
Where:
a. Value
in the record on transfer and receipt of assets is the cost of a fixed asset.
Such value is recorded in the accounting book or is the residual value of the
fixed asset which is provided and transferred according to the re-evaluation
report submitted to a competent agency or a competent person who approves such
provision and transfer (for the assets which are not recorded in the accounting
book).
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Remaining useful life of the fixed asset which is
provided or transferred
=
Ratio % of the remaining useful life of such asset
x
The purchase price or the new construction price of such
asset (for buildings, constructions and architectural structures) at the time
of transfer
Where:
- The
ratio % of the remaining useful life of the asset is determined according to
the current state of such asset, the depreciation time of the similar asset and
the actual period during which the asset is used.
- The
purchase price of the asset is the price of the similar and brand-new asset
which is sold in the market at the time of transfer.
- The new
construction price of the asset is determined according to the following
formula:
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=
Unit price of the newly constructed asset of 1m2
which has the similar standard as promulgated by the Administrative Ministry
(or as specified in the regulations of the locality where the asset is
located) at the time of transfer
x
The area of the asset
b. Other
costs (if any) are the reasonable costs related to the receipt of fixed assets
which is 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 must be distributed among
the assets according to appropriate criteria (quantity and value on their
invoices)
(Example
1 in Appendix 03 hereto).
4. The
cost of a fixed asset, which is given or promoted, is determined as follows:
Cost of the fixed asset which is given or promoted
=
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+
Costs of transport, loading, repair, upgrade,
installation, test run
-
Revenue from products and refuses during test run
+
Taxes (exclusive of tax refunds); other fees and charges according
to the regulations on fees and charges
+
Other costs (if any)
Where:
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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
which are given or promoted. 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 must be distributed among the
assets according to appropriate criteria (quantity and value on their invoices)
5. The
cost of a fixed asset, which is detected as an extra asset and is not listed in
the accounting book, shall be determined as follows:
Cost of an extra fixed asset after stocktaking
=
Value specified in the stocktaking record
+
Costs of transport, loading, repair, upgrade,
installation, test run
-
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+
Taxes (exclusive of tax refunds); other fees and charges
according to the regulations on fees and charges
+
Other costs (if any)
Where:
a. The
value specified in the Stocktaking Record is the residual value of the extra fixed
asset which is detected on such record based on the revaluation at the time of
stocktaking.
The
agencies, organizations, units or enterprises that detect the extra fixed asset
during stocktaking shall revaluate such asset in order to record it into the
Stocktaking Record and to determine its cost and record such cost into the
accounting book. The revaluation of the asset must be based on the remaining
useful life of such asset and the actual unit price of such asset being newly
purchased at the time of stocktaking
Residual value of the extra fixed asset
=
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x
The purchase price or the price of the asset being newly
constructed (for buildings, constructions and architectural structures) at
the time of stocktaking.
Where:
- The
ratio % of the remaining useful life of the asset is determined according to
the current state of asset, the depreciation time of the similar asset and the
actual period during which the asset is used.
- The
purchase price of the asset is the price of the similar and brand-new asset
which is sold in the market at the time of stocktaking.
- The new
construction price of the asset is determined according to the following
formula:
The
new construction price of the asset
=
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x
The area of the asset
b. Other
costs (if any) are the reasonable costs paid by the agencies, organizations,
units or enterprises before the fixed assets are put into use. If a general
cost involves multiple fixed assets, it must be distributed among the assets
according to appropriate criteria (quantity and value on their invoices)
Article 8. Determination of costs of intangible fixed
assets
The costs
of the intangible fixed assets specified in point b, clause 1, Article 4 hereof
(except special assets specified in Article 5 hereof) shall be determined as
follows:
1. The
cost of an intangible fixed asset is the land use right. In certain cases, the
value of such right must be determined to include in the value of asset as
specified in Article 100 of the Government's Decree No. 151/2017/ND-CP dated
December 26, 2017 (hereinafter referred to as “Decree No. 151/2017/ND-CP”). The
value of the land use right is determined according to clause 1, 2 and 3 of
Article 102 of the Decree No. 151/2017/ND-CP plus (+) taxes (exclusive of tax
refunds) and other fees and charges specified in the law on fees and charges.
2. The
cost of an intangible fixed asset is the right to use the land from the State.
The lump sum land rent for the entire lease term is paid according to the law
on land. The payment for such rent shall not be derived from state budget. The
right to use the land is transferred to the agencies, organizations, units or
enterprises. The sum of money received from the transfer of such right shall
not be derived from state budget; it is the lump sum land payment for the
entire lease term. The formula is: such sum of money plus (+) compensation cost
or land clearance. This formula is applicable to the cases where the investor
leases a land from the state and pays for the lump sum land rent for the entire
lease term (if any, and for the cases where the compensation cost and land
clearance cost are not included in the project investment cost and business
production cost or are not approved to be deducted from the land rent by a
competent agency or a competent person).
3. The
costs of the intangible fixed assets specified in point b, clause 1, Article 4
hereof (except the land use right specified in clause 1, clause 2 of this
Article) are the costs fully paid by the agencies, organizations, units or
enterprises in order to own such assets (if these costs are not included in the
project investment and business production cost or are not approved to be
deducted from financial obligations according to the laws).
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1. The
costs of the fixed assets which are determined according to the regulations in
clause 3, Article 5, Article 7 and Article 8 hereof shall be recorded in the
accounting book and declared while logging information into the Public Property
National Database.
2. The
costs of the fixed assets which are determined according to the regulations in
clause 3, Article 5, Article 7 and Article 8 hereof shall not be used in cases
where the assets are sold, the land use right is transferred and their values
are determined to make capital contribution in joint venture and association
and to use fixed assets to pay for the investors while carrying out the
construction investment project in the form of build-transfer contract, to use
fixed assets to participate in investment projects in the form of
public-private partnerships. The determination of the values of such fixed
assets shall be carried out in accordance with the Law on Management and Use of
Public Property, Decree No. 151/2017/ND-CP and other related laws.
Article 10. Changes of costs of fixed assets
1. The
cost of a fixed asset must be changed in the following cases:
a. The value
of fixed asset is revaluated according to the decision of the competent
regulatory agency.
b. The
fixed asset is upgraded, expanded and repaired according to the project
approved by a competent agency or a competent person.
c. One or
certain parts of the fixed asset are dismantled or installed more.
d. The
value of land use right is adjusted in the cases specified in clause 1, Article
8 hereof and according to the regulations in clause 1, Article 103 of the
Decree No. 151/2017/ND-CP.
2. If
there are changes made to cost of a fixed asset (unless the fixed asset is the
land use right specified in point d, clause 1 of this Article), the agencies,
organizations, units or enterprises shall make a report providing clear
explanations about such changes; also, they shall re-establish the standards
for the cost and the residual value of such asset in order to modify the
accounting book and apply accounting.
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If the
project on upgrading, expanding and repairing fixed assets includes multiple
different items or assets (entities to be recorded as fixed assets in the
accounting book) which are recorded respectively, the recorded value approved
by a competent agency or a competent person must be allocated for each item or
asset in order that it can be recorded in the accounting book based on
appropriate standards (area, quantity and specific estimated value of the
upgrade, expansion and repair of each asset or item).
3. If
there are changes made to the cost of a fixed asset which is a land use right,
the agencies, organizations, units or enterprises shall make a report providing
clear explanations about such changes; also, they shall revaluate the land use
right in order to adjust the accounting book and apply accounting.
The cost
of an intangible fixed asset is the land use right regarding the cases
specified in clause 1, Article 8 hereof. They are revaluated according to the
formula: revaluated value of land use right plus (+) taxes (exclusive of the
tax refunds) and other fees and charges according to the law on fees and
charges.
The
revaluation of land use right shall be carried out according to the formula
specified in clause 1, clause 2, Article 102 of the Decree No. 151/2017/ND-CP,
with the land area standards, land use purpose, land price and adjustment
factor of land price at the time of revaluation of land use right.
Article 11. Management over 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
must comply with the law on management and use of public property and other
related laws.
2.
Agencies, organizations, units and enterprises shall tag their existing fixed
assets in accordance with applicable accounting regulations; carry out annual
stocktaking of fixed assets; submit reports to supervisory finance authorities
for comparison between the stocktaking result and book values; submit reports
on management and use of fixed assets in accordance with regulations of law on
management and use of public assets.
3. The
fixed asset of which the depreciation has been calculated and is still useful
shall continue to be managed by the agencies, organizations, units or
enterprises according to the law.
Chapter III
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Article 12. Scope of depreciation calculation of fixed
assets
1. The
current fixed assets of agencies, organizations and units and the fixed assets
provided to the enterprises by the state without calculation of the state
capital portion shall be calculated for their depreciation, except the cases
specified in clause 2, clause 3 of this Article.
2. The
fixed assets of public sector entities must be depreciated according to Article
16 hereof, including:
a. The fixed
assets of public sector entities that pay for the regular expenses and
investment expenses themselves.
b. The fixed
assets of public sector entities which require its depreciation to be included
in the service price according to the law.
c. The
fixed assets of public sector entities which are not specified in point a and b
of this clause shall be used in business activities, leasing activities, joint
venture and association activities without establishing new legal entity.
3. The
following fixed assets shall not be calculated for their depreciation:
a. The
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. The
special fixed assets specified in Article 5 hereof, except the fixed assets
which are brands of public sector entities and are used in joint venture and
association activities without establishing new legal entity according to point
c, clause 2 of this Article.
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d. Fixed
assets being kept on behalf of the State.
dd. Fixed
assets that are still usable after their depreciation is being fully calculated
or their costs are being completely depreciated.
dd. Fixed
assets that are not usable though their depreciation is not fully calculated
and their costs are not completely depreciated.
Article 13. Rules for calculating depreciation of fixed
assets and depreciate them
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. The scope of fixed assets being calculated
for their depreciation is for all current fixed assets specified in clause 1,
Article 12 hereof, by December 31 of the calculating year.
b. The depreciation
of the fixed assets specified in point c, clause 2, Article 12 hereof shall be
calculated and such assets shall also be depreciated according to the
regulations in Article 16 hereof.
c. If the
agencies, organizations, units or enterprises are transferred, split, merged or
dissolved, the depreciation of their fixed assets during the financial year, in
which the competent agency or the competent person decides such transfer,
separation, merging and dissolution, shall be calculated at the receiving
agencies, organizations, units or enterprises.
d. If the
fixed assets are counted and evaluated according to the decision of the
competent agency or the competent person, the depreciation of such assets shall
be determined on the basis of revaluation after stocktaking in the financial
year in which the competent agency or competent person determines the
revaluated value.
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a. The
rules for depreciating the fixed assets specified in point a and b, clause 2
and Article 12 hereof shall be applied in accordance with the regulations for
enterprises.
b. As for
the fixed assets specified in point c, clause 2, Article 12 hereof, the
depreciation shall be carried out from the date on which such assets are put
into use in the following activities: business, leasing, 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
activity, leasing activity, joint venture activity and association activity in
order to record the cost of each corresponding activity.
Article 14. Determination of the useful life and
depreciation rate of fixed assets
1. The
useful life and depreciation rate of tangible fixed assets shall be determined
according to the regulations in Appendix 01 hereto.
If the
tangible fixed assets are used in the area where the weather and environmental
conditions can affect their depreciation, in necessary cases, the useful life
of such assets shall be stipulated differently from the regulations in Appendix
01 hereto. The Ministers and Heads of central agencies shall provide the
specific regulation on such useful life after receiving the agreement from the
Ministry of Finance; the People’s Committee of the province shall provide the
specific regulation on such useful life after receiving the agreement from the
Standing Committee of People's Council. The depreciation rate shall not be
adjusted for more than 20% of the depreciation rate specified in Appendix 01
hereto.
If the
fixed assets are provided and transferred without recording in the accounting
book, the agencies, organizations, units or enterprises which own such assets
or is assigned with the task of handling such assets shall re-examine their
useful life and depreciation rate, in order for the agencies, organizations,
units or enterprises assigned to transfer such assets to use the re-examined
result as the basis for accounting such assets.
The
useful life and depreciation rate of the extra fixed assets detected by
agencies, organizations, units or enterprises shall be re-examined by them and
used as the basis for accounting fixed assets.
2. The
Ministers and Heads of central agencies and the People’s Committee of province
shall promulgate the regulation on the list of intangible fixed assets under
the management of Ministries and central or local agencies. Such regulation
must specify the assets’ useful life and depreciation rate (using form No. 01
in Appendix 02 hereto).
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In
necessary cases where the useful life of an intangible fixed asset must be
specified as less than 04 years, the Ministers and Heads of central agencies
and the People's Committee of province shall provide specific regulation after
receiving the agreement from the related Administrative Ministry.
Article 15. Methods for calculating the depreciation of
fixed assets
1. The
annual depreciation expense of each fixed asset shall be determined according
to the following formula:
Annual depreciation expense of each fixed asset
=
Cost of such fixed asset
x
Depreciation rate (% per year)
Annually,
based on the depreciation that increases and decreases in the year, the
agencies, organizations, units or enterprises shall calculate the total
depreciation of all of their fixed assets as follows:
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=
Depreciation of the fixed asset in year (n -1)
+
Depreciation of the fixed asset that increases in year
(n)
-
Depreciation of the fixed asset that decreases in year
(n)
2. As for
the fixed assets of which the prices are changed, the agency, organization,
unit or enterprise shall rely on the price standards and residual value of such
assets after re-determination according to Article 10 hereof, and the
depreciation rate of such assets according to Article 14 hereof to continue
calculate the depreciation of the fixed assets of the remaining years.
3. As for
the fixed assets received from the transfer, separation, merging and
dissolution of an agency, organization, unit or enterprise, the annual
depreciation of the fixed assets recorded in the accounting book at the agency,
organization, unit or enterprise receiving such assets shall be calculated
according to the formula specified in clause 1 of this Article, where the value
of fixed assets are determined according to the regulations in clause 3,
Article 7 hereof, the depreciation rate of fixed assets are determined
according to the regulations in clause 1, Article 14 hereof.
4. The
depreciation expense in the last year of the useful life of a fixed asset is
the difference between its cost and the accrued depreciation of the fixed
asset.
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1. The
fixed assets specified in point a and b, clause 2, Article 12 hereof and those
specified in point c, clause 2, Article 12 hereof shall be used the whole time
for the following activities: business, leasing, joint venture and association.
The unit shall carry out management and apply depreciation method according to
the regulations for enterprises.
The unit
shall make a report about the annual depreciation rates and annual depreciation
costs and send such report to the tax administration agency (using form No. 04
in Appendix 02 hereto) for supervision and management; the time limit for
sending such report must be before January 01 every year.
2. The
depreciation rates of the fixed assets specified in clause 1 of this Article
shall be adjusted as follows:
a. As for
the fixed assets specified in point a, clause 2, Article 12 hereof, if the
depreciation specified in clause 1 of this Article affects the operation of the
public sector entities, such entities shall make a report about this case and
send it to the higher management agency (if any), in order for this agency to
forward such report to the Ministers and Heads of central agencies and the
People’s Committee of province for decision on adjustment of depreciation rate
of fixed assets. The aim of such adjustment is to satisfy the requirements for
prices for public services provided by the public sector entities.
b. As for
the fixed assets specified in point b, clause 2, Article 12 hereof, if the
depreciation carried out in accordance with clause 1 of this article affects
the operation of public sector entities, such entities shall send a report
about such case to the higher management agency (if any) in order for this
agency to forward it to the Ministers and Heads of central agencies and
People’s Committee of province for decision on adjustment of depreciation rates
of fixed assets. 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 the regulations. Also, these depreciation rates
shall not be lower than the equivalent depreciation rates hereof.
c. As for
the fixed assets specified in point c, clause 2, Article 12 hereof, which are
used the whole time for the following activities: business, leasing, joint
venture and association, if the depreciation of these assets is required to be
carried out based on the depreciation rates of the equivalent fixed assets
specified in this Decree, the units using these assets must send a report about
this case to the higher management agency (if any) in order for this agency to
forward this report to the competent agency or the competent person, who
approves the scheme for using these assets in the following purposes: business,
leasing, joint venture and association. This agency or person shall consider
deciding the adjustment of depreciation rates of these fixed assets.
3. As for
the fixed assets specified in point c, clause 2, Article 12 hereof (except the
fixed assets which are brands of public sector entities) which are recently
used in the following activities: business, leasing, joint venture and
association based on the functions and tasks of the public sector entities:
a. The
unit shall calculate and determine the annual total depreciation value of fixed
assets based on their depreciation rates hereof.
b. Based
on the useful life, use frequency or amount of finished works, the unit shall
calculate and allocate the depreciation costs and the total depreciation cost
which are determined in point a of this clause; make an annual report about the
depreciation costs of such assets and send this report to the tax administration
agency in person (using form No. 04 in Appendix 02 hereto) for supervision and
management; the time limit for sending such report must be before January 01
every year.
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(Example
3 in Appendix 03 hereto).
4. As for
the fixed assets which are brands of the public sector entities and are used in
joint venture and association activities specified in point c, clause 2,
Article 12 hereof:
a. The
value of the brands of public sector entities shall be determined according to
the guidelines of Vietnamese Valuation Standard System, the law on intellectual
property and other related laws, in order to be used as the basis for the
competent agency or the competent person to approve the value of the brands of
such unit.
b. The value
of the brands of public sector entities used as capital contribution in joint
venture and association activities, which are approved by the competent agency
or competent person, shall be allocated according to duration of the joint
venture or association and the scheme for using assets in joint venture or
association purposes in order to aggregate them into the expenses on service
provision of the duration of joint venture.
5.
Management and use of the amount from depreciation:
The
amount from depreciation regarding the fixed assets specified in clause 1, 2, 3
and 4 hereof shall be added into to the Fund for Developing Professional
Activities of the unit.
For the
fixed assets which are invested and procured by using the lending and
mobilizing sources, the amount from depreciation of these assets shall be used
for making repayment both interest and principal; the residual amount (if any)
shall be added into the Fund for Developing Professional Activities of the
unit.
Chapter IV
IMPLEMENTATION
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1. As for
the fixed assets of which the depreciation rates are changed in this Circular
compared to the depreciation rates specified in Circular No. 162/2014/TT-BTC
dated November 06, 2014 of the Ministry of Finance, from the financial year
2018, their annual depreciation costs shall be determined according the costs
and the depreciation rates hereof in order to record them into the accounting
book.
(Example
4 in Appendix 03 hereto).
2. As for
the fixed assets which receive the decision to be provided and transferred
before this Circular comes into force and are not recorded into the accounting
book before such provision or transfer or are not revaluated during the
provision or transfer process, then the receiving agencies, organizations,
units or enterprises shall revaluate such assets according to the regulations
in point a, clause 3, Article 7 hereof, in order to record them into the
accounting book. They shall also determine the useful life and the depreciation
rate of such assets according to the regulations in clause 1, Article 14,
hereof, in order that such results are used as the basis for accounting such
assets.
Article 18. Entry into force
1. This
Circular shall come into force from July 02, 2018 and shall be apply from the
financial year of 2018.
2. This
Circular shall replace Circular No. 162/2014/TT-BTC dated November 06, 2014 of
the Ministry of Finance on guiding the regime for managing and calculating
depreciation of fixed assets of regulatory agencies, public sector entities and
organizations funded by state budget.
3. If
there is any difficulty arisen during the implementation process, the agencies,
organizations, units or enterprises shall send timely feedback to the Ministry
of Finance for cooperation in handling such difficulty.
PP. MINISTER
DEPUTY MINISTER
Huynh Quang Khai
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APPENDIX NO. 01
(Enclosed with the Circular No. 45/2018/TT-BTC dated May
07, 2018 of the Minister of Finance)
USEFUL LIFE AND DEPRECIATION
RATE OF TANGIBLE FIXED ASSETS
NO.
LIST OF ASSETS
USEFUL LIFE (year)
DEPRECIATION RATE (% year)
Type 1
Buildings
and constructions
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-
Villas and constructions at special level
80
1,25
- Level
I
80
1,25
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- Level
II
50
2
- Level
III
25
4
- Level
IV
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6,67
Type 2
Architectural
structures
-
Warehouses, storage tanks, parking lots, drying grounds, sport playgrounds,
swimming pools
20
5
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-
Drilled wells, dug wells, fences
10
10
- Other
architectural structures
10
10
Type 3
Automobile
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1
Official
state cars
- Car
with 4 to 5 seats
15
6,67
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- Car
with 6 to 8 seats
15
6,67
2
Cars
serving general purposes
- Car
with 4 to 5 seats
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6,67
- Car with
6 to 8 seats
15
6,67
- Car
with 9 to 12 seats
15
6,67
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- Car
with 13 to 16 seats
15
6,67
3
Specialized
cars
-
Ambulance car
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- Fire
engine
15
6,67
-
Prisoner transport vehicle
15
6,67
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- Mechanical
street sweeper
15
6,67
-
Sprinkler truck
15
6,67
-
Garbage truck
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6,67
-
Compactor truck
15
6,67
-
Mobile repair vehicle
15
6,67
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- Truck
laboratory
15
6,67
- Mail
truck
15
6,67
- Power
line inspection vehicle
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6,67
-
Rescue vehicle
15
6,67
- Crane
truck
15
6,67
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-
Dual-control car
15
6,67
-
Traffic inspector vehicle
15
6,67
-
Satellite truck
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6,67
-
Outside Broadcasting truck
15
6,67
- Different
types of trucks
15
6,67
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- Van
15
6,67
- Car
with more than 16 seats
15
6,67
- Other
specialized cars
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6,67
4
Cars
serving state reception
15
6,67
5
Other
cars
15
6,67
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Other
transport vehicles (aside from cars)
1
Road
vehicles
10
10
2
Rail
road vehicles
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10
3
Waterborne
vehicles
- Cargo
ship
10
10
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Passenger ship
10
10
-
Rescue craft
10
10
- Inland
waterway container vessel
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10
-
Inland waterway passenger vessel
10
10
-
Different types of ferry-boats
10
10
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Different types of canoes, motor-boats
10
10
-
Different types of boats or ships
10
10
- Other
waterborne vehicles
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
10
4
Airborne
vehicles
10
10
5
Other
transport vehicles
10
10
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Machinery
and equipment
1
Popular
office machinery and equipment
-
Desktop computer
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
- Laptop
(or similar electrical equipment)
5
20
-
Printer
5
20
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Fax
machine
5
20
- File
cabinet
5
20
-
Scanner
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
- Paper
shredder
5
20
-
Photocopier
8
12,5
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Office
chairs and desks for people in high positions
8
12,5
-
Tables and chairs for conference rooms
8
12,5
- Table
sets
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
12,5
- Air
conditioner
8
12,5
-
Electric fans
5
20
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Heater
5
20
- Other
popular office machinery and equipment
5
20
2
Machinery
and equipment serving the general activities of agencies, organizations and
units
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a
If
the machinery and equipment serving the general activities of agencies,
organizations or units are similar to the popular types, their useful life
and depreciation rate shall satisfy the requirements in point 1, type 5 of
this Appendix.
b
Other
types of machinery and equipment serving the general activities of agencies,
organizations or units
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Projector
5
20
- Water
filter
5
20
-
Dehumidifier, vacuum cleaner
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
- Televisions,
video devices and other digital devices
5
20
- Sound
recorder
5
20
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Camera
5
20
- Audio
device
5
20
-
Switchboard, walkie-talkie
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
- Other
communication devices
5
20
-
Refrigerator, cooler
5
20
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Washing
machine
5
20
-
Internet and media devices
5
20
-
Electronic equipment
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
- Data
storage and management equipment
5
20
-
Transmission equipment
5
20
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Surveillance camera
8
12,5
-
Elevator
8
12,5
- Water
bump
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
12,5
- Safe
8
12,5
-
Tables and chairs for meeting halls
8
12,5
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- File
cabinet or display cabinet
8
12,5
- Other
machinery and equipment serving general activities
8
12,5
3
Specialized
machinery and equipment
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Specialized
machinery and equipment used for providing public services of health,
education and training fields
10
10
- If
the specialized machinery and equipment are similar to the popular types but
have higher functions, greater capacity and higher configuration, their
useful life and depreciation rate shall satisfy the requirements in point 1,
type 5 of this Appendix.
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Other
types of machinery and equipment serving the special tasks of agencies,
organizations or units
10
10
4
Other
machinery and equipment
8
12,5
Type 6
Perennial
plants, draught animals and/or animals serving production.
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1
Different
types of animals
8
12,5
2
Perennial
plant, perennial garden, industrial garden and fruit garden
25
4
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Lawn, tree,
ornamental plant, ornamental garden
8
12,5
Type 7
Other
tangible fixed assets
8
12,5