The Official letter No. 4504/TCT-CS dated 12 December 2011 of GDT about differences of evaluation for fixed assets.
Pursuant to clause 1, article 9 of the Circular 203/2009/TT-BTC dated 23 March 2010 of the Ministry of Finance and point b, clause 2, article 2 of Circular 40/2010/TT-BTC dated 23 March 2010:
Long-term land use rights are not allowed to depreciate; differences from revaluation of long-term land use rights from capital contribution and the enterprises are alllowed to recognize land use rights in ledgers but not allowed to depreciate temporary land use right which has not yet been calculted CIT
