Uni 16-05-2022 - About depreciation of fixed assets to tax expense

Official letter 1475/CTBNI-TTHT about depreciation of fixed assets to tax expense:

In case the Company does not have orders to stop production, unused machinery is not subject to temporary shutdown due to seasonal production for less than 9 months; temporarily stop for repair, to relocate, for routine maintenance, for less than 12 months. The company still has to depreciate fixed assets during the production stoppage, but the depreciation expense of the fixed assets during that suspension period is not included in the deductible expenses when determining the taxable income for not serving production and business