OFFICIAL LETTER 1579/CTBNI-TTHT ON DEPRECIATION OF FIXED ASSETS AND DEDUCTIBLE EXPENSES
Official letter 1579/CTBNI-TTHT on depreciation of fixed assets and calculation of deductible expenses are as follows:
Up to now, the Company's apartments and houses have not been certified with land use rights, house ownership and land-attached assets. Therefore, depreciation expense for apartments and houses without certificates of land use rights, ownership of houses and other land-attached assets are not deductible expenses according to the guidance in Circular No. 96/2015/TT-BTC.
