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Uni 15-08-2014 - Guidance on CIT for the undepreciated fixed assets

Issue date: 15/8/2014 | 9:37:32 AM
OFFICIAL LETTER NO.3073/TCT-CS DATED 06 AUGUST 2014 OF GDT IN GUIDANCE OF CIT FOR UNDEPRECIATED FIXED ASSETS

According to official letter No. 3073/TCT-CS:

Time of using a fixed asset is 28%, the liquidation of a fixed asset is neither organized by an open auction nor determined by an independent agency, nor qualified for the liquidation of a fixed asset under regulations of Circular No. 01/2005/TT-BTM, therefore, the residual value of a fixed asset is not qualified to include in deductible expense when CIT is determined.

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