Uni 18-03-2019 -Tax policy on changing depreciation method

Official letter 4079/CT-TT&HT dated 13/03/2019 of Binh Duong about depreciation of fixed assets:

In case, an enterprise wants to change the depreciation method for assets being depreciated for depreciation and wants to convert into depreciation method according to the method of quantity and volume of products, the change of the enterprise depreciation deduction method must be explained. clearly change the way to use fixed assets to bring economic benefits to enterprises. Each asset is only allowed to be changed once the depreciation method is used and must notify in writing to the tax authority directly managing it