OFFICIAL LETTER NO. 1608/TCT-CS DATED 24 APR 2015 OF GDT IN GUIDANCE OF DETERMINATION OF ORIGINAL COST OF CONSTRUCTION
According to official letter No. 1608/TCT-CS:
In case, the company demolishes the assets enclosed with the annual rented land to build and expand a new factory, the original cost of fixed assets are finalized cost of construction as regulations of the current construction and investment management statute.
The assets demolished or cancelled will be complied with current regulations for disposal of fixed assets.
