Legal Document
Title:
Circular 45/2013/TT-BTC Guiding regulation on management, use and depreciation of fixed assets
Type:
Circular
Issuing Agency:
Ministry of Finance
Responsible Agency:
Ministry of Finance
Issuing Date:
25-04-2013
1. This Circular applies to enterprises established and operating in Vietnam under regulations of law.
2. The calculation of depreciation according to this Circular are made for each fixed asset (hereinafter referred to as assets) of enterprises.
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