Official letter 166/CT-TTHT dated 14/01/2020 about depreciation of fixed assets:
Due to the impact of covid-19, the Company has difficulty in suspending operations of a number of fixed assets in the period of corporate income tax in 2020, if the period of suspension is below. After 9 months, they continue to be put into service for production and business activities, they fall into the case of temporary suspension due to seasonal production specified at Point 2.2, Clause 2, Article 4 of Circular No. 96/2015 / TT-BTC of The financial.
