Official letter 5450/CTBDU-TTHT about changing the inventory calculation method as follows:
Basing on the Company's operations, accountants can choose an appropriate method of calculating prices while still ensuring the principle of consistency in accounting. The company applies one of the methods of calculating ex-warehousing prices so that it is convenient in the calculation process and must strictly use the principle of consistency in accounting. If the company changes the method of calculating the inventory price, the Company must notify the tax authority in writing.
