Vietnam Legal Documents Database

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Topic >> Fixed-assets
  • fa-check-circle Official Letter No. 53064/CT-TTHT - Regarding depreciation account of a server placed outside Vietnam ( 31-Jul-2018)
    According to this Official letter, in case a company executes a project invested in information technology system (such as server) outside Vietnam, if the standards on identification of tangible fixed assets or intangible fixed assets according to Clauses 1 and 2 Article 3 of Circular No. 45/2013/TT-BTCfa-exclamation-circle are met and there are documents proving that the server belongs to the company’s ownership and such ownership is recognized by Vietnam’s authorities, the company is allowed to make depreciation account. read more
  • fa-check-circle Official Letter No. 3501/TXNK-CST - Fixed assets of projects of expansion investment shall be exempt from import duty ( 28-Jun-2018)
    According to Clause 11 Article 16 of the Law on import and export duties No. 107/2016/QH13, goods imported to form fixed assets for a project eligible for investment incentives shall be considered for import duty exemption. This Clause applies to projects regardless of projects of new investment or projects of expansion investment. read more
  • fa-check-circle Circular No. 45/2018/TT-BTC - Regulations on calculation of depreciation of fixed assets of in State agencies ( 7-May-2018)
    This Circular takes effect from July 2nd, 2017 and shall be apply from the financial year of 2018. read more
  • fa-check-circle Official Letter No. 2736/CT-TTHT - Regarding VAT deduction and depreciation of fixed assets upon buying an apartment ( 18-Jan-2018)
    In case an enterprise buys an apartment which is used as a place for foreign experts to stay and for employees of its branches to rest when they come to the enterprise to take meetings , whether or not expenses are accounted and VAT are deducted in case. read more
  • fa-check-circle Circular No. 14/2017/TT-BKHCN - New criteria for identification of specialized vehicles to be exempt from import duty ( 1-Dec-2017)
    This Circular provides for criteria for identification of vehicles; specialized machinery, equipment, parts and supplies as well as other commodities to be exempt from import duty, in particular: read more
  • fa-check-circle Official Letter No. 3581/TCT-CS - It is not required to make invoices for supplies, equipment used for capital contribution ( 11-Aug-2017)
    According to Clause 7 Article 5 of Circular No. 219/2013/TT-BTCfa-exclamation-circle “contributing assets as capital for establishing enterprises” is exempt from making invoices and exempt from declaring and paying value added tax (VAT). read more
  • fa-check-circle Official Letter No. 2768/TXNK-CST - Regarding import duty exemption for equipment which is imported for serving recreational and entertaining activities of an investment project ( 26-Jul-2017)
    The document is to reply to the question about whether or not equipment which is imported for serving recreational and entertaining activities of an investment project in an area provided with investment incentives is exempt from import duty. read more
  • fa-check-circle Official Letter No. 49148/CT-TTHT - Regarding VAT upon transfer of a project ( 21-Jul-2017)
    The document is to reply to the question about whether the activity of transfer of the "Project on investment in construction of a hi-tech garment and textile factory" is exempt from value added tax (VAT) or not? read more
  • fa-check-circle Official Letter No. 2944/TCT-TNCN - Regarding PIT exemption for employees working in industrial zones ( 4-Jul-2017)
    According to Clause 2 Article 11 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , employees working in industrials zones shall be exempt from PIT with regard to benefits of housing, electricity and water supply and other associated services (if any) in the case an enterprise itself constructs housing in order to free provide for the employees. read more
  • fa-check-circle Law No. 15/2017/QH14 - Law on management and use of public property 2018 ( 21-Jun-2017)
    In comparison with the earlier Law, this Law amends, supplements to some regulations on use and management of public property. read more
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