Official letter No. 3428/tct-cs October 1, 2012 of the General Department of Tax on depreciation of fixed assets
Pursuant to Point b, clause 2.2, Section IV, Part C of Circular No. 130/2008/TT-BTC dated 26 Dec 2008 of the Ministry of Finance; Decree No. 95/2005/ND-CP dated 15 July 2005 of the Government on granting the certificate of ownership of housing, ownership of buildings:
All fixed assets of an enterprise which, must have a full dossier including delivery minutes of fixed assets, contract, invoices, vouchers for purchase of fixed assets and other legal documents to prove fixed assets belonging to ownership of the business, are eligible for depreciation and included in the deductible expense when determining CIT taxable income.
