Thông tư 28/2017/TT-BTC sửa hướng dẫn quản lý, trích khấu hao tài sản cố định

THE MINISTRY OF FINANCE

Circular No. 28/2017/TT-BTC dated April 12, 2017 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 45/2013/TT-BTC date d April 25, 2013 and the Circular No. 147/2016/TT-BTC dated October 13, 2016 of the Ministry of Finance guiding the management, use and depreciation of fixed assets

Pursuant to the Government’s Decree No.91/2015/ND-CP dated October 13, 2015 on investment of state capital in enterprises and management and use of capital and assets at enterprises;

Pursuant to the Government’s Decree No.91/2014/ND-CP dated October 01, 2014 amending and supplementing a number of articles under the Decree regulating on Tax;

Pursuant to the Government’s Decree No.218/2013/ND-CP dated December 26, 2013 detailing and guiding the implementation of the Law on Enterprise Income Tax;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the director of the Department of Enterprise Finance;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of theCircular No. 45/2013/TT-BTC date d April 25, 2013 and the Circular No. 147/2016/TT-BTC dated October 13, 2016 of the Ministry of Finance guiding the management, use and depreciation of fixed assets.

Article 1.To annul Clause 1, Circular No. 147/2016/TT-BTCdated October 13, 2016 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance guiding the management, use and depreciation of fixed assets.

Article 2.To amend, supplement Point dd Clause 2 Article 4 of the Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance guiding the management, use and depreciation of fixed assets as follows:

“- For assets being houses used for both doing businesses for enterprises and selling or leasing as stipulated by the law, enterprises shall determine and make a specific account for each part of the house by purposes of using, specifically:

For value of the asset (area) of the house used for doing businesses of the enterprise and used for leasing (excluding financial leasing): the enterprise shall write down the value of the asset as the fixed asset, management, use and depreciation of fixed assets shall be processed as stipulated;

For value of the asset (area) in the complex house that is used for selling, the enterprise shall not write down as the fixed asset and shall not depreciate and supervise it as an asset for sale.

Procedures to determine to value of each kind of asset and depreciation allocation for each purpose of using shall be based on value scale of each part of the area by each purpose of using over the value of work settlement; or based on the actual area used according to each purpose of using.

For enterprises that have complex houses but they can’t determine value of the asset (area) to serve for doing business, used for sale and leasing, the enterprise shall not make an account for the entire value of the asset (area) being fix assets and shall not depreciate it as stipulated.

For assets used related to work of the complex house such as playground, roads, parking areas, the determination of each kind of assets and depreciation value shall be allocated according to procedures to determine value of each kind of assets and allocation of depreciation of the complex house.”

Article 3. Effect

1. This Circular takes effect on May 26, 2017 and applies from the financial year 2016.

2. In the course of implementing the Circular, any arising problems should be reported to the Ministry of Finance for research and supplement./.

For the Minister of Finance

The Deputy Minister

Tran Van Hieu