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- 15 / 07 / 2018 -
New regulations on fixed assets at agencies, organizations and units

On 07/05/2018, the Ministry of Finance issued Circular No. 45/2018 / TT-BTC guiding the regime of management, depreciation and depreciation of fixed assets at agencies, organizations, units and units. The fixed assets allocated by the State to the enterprise for management shall not include the State capital in the enterprise. This Circular takes effect on July 2

Accordingly Circular 45/2018 / TT-BTC regulates in detail the scope of fixed assets for depreciation and amortization. Specifically, fixed assets at public non-business units must be deducted, including:

  1. Fixed assets at public non-business units shall ensure themselves regular expenditures and investment expenditures;
  2. Fixed assets at public non-business units subject to full calculation of depreciation of fixed assets into service charges according to law provisions;
  3. Fixed assets of public non-business units not falling within the scope of provisions at Points a and b of this Clause shall be used for business, lease, joint venture or association without forming legal entities. New in accordance with the law.

As such, it can be seen that the Circular No. 45/2018 / TT-BTC stipulated in detail the list of assets as well as the useful life and wear rate of tangible fixed assets used in enterprises, This contributes to the efficient management and use of these assets, avoiding unnecessary losses in enterprises.