OFFICIAL LETTER NO.8982/CT-TTHT OF BINH DUONG PROVINCIAL TAX DEPARTMENT OF DEPRECIATION OF FIXED ASSETS
Official letter 8982/CT-TTHT of Binh Duong Taxation Department on depreciation of fixed assets is as follows:
In principle, all fixed assets of the company must be deducted except for fixed assets specified in Clause 1, Article 9 of Circular No. 45/2013 / TT-BTC. However, if the assets are not used and are not used for production and business activities, the depreciation expense of assets must not be accounted as deductible expenses when determining CIT.
