Thông tư 28/2017/TT-BTC sửa đổi Thông tư 45/2013/TT-BTC và 147/2016/TT-BTC hướng dẫn chế độ quản lý, sử dụng và trích khấu hao tài sản cố định do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON AMENDMENTS TO CIRCULAR NO. 45/2013/TT-BTC DATED APRIL 25, 2013 AND CIRCULAR NO. 147/2016/TT-BTC DATED OCTOBER 13, 2016 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT, USE, AND DEPRECIATION OF FIXED ASSETS

Pursuant to the Government’s Decree No. 91/2015/ND-CP dated October 13, 2015 on investment of state capital in enterprises, and management and use of capital and assets in enterprises;

Pursuant to the Government's Decree No. 91/2014/ND-CP dated October 1, 2014 on amendments to Decrees on taxation;

Pursuant to the Government’s Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines for the Law on enterprise income tax;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director of Department of enterprise finance;

The Minister of Finance promulgates a Circular on amendments to Circular No. 45/2013/TT-BTC dated April 25, 2013 and Circular No. 147/2016/TT-BTC dated October 13, 2016 of the Ministry of Finance on guidelines for management, use, and depreciation of fixed assets.

Article 1. Clause 1 Article 1 of Circular No. 147/2016/TT-BTC dated October 13, 2016 of the Ministry of Finance on amendments to Circular No. 45/2013/TT-BTC dated April 25, 2013 and on guidelines for management, use, and depreciation of fixed assets shall be annulled.

Article 2. The third dash Point dd Clause 2 Article 4 of Circular No. 45/2013/TT-BTC dated April 25, 2013 of the Ministry of Finance on guidelines for management, use, and depreciation of fixed assets shall be amended as follows:

“- With regard to asset being a mixed-use building to be used for both business and sale or lease purposes as prescribed by law, the enterprise shall determine and have the value of separate parts of the building by its purpose recorded, in particular:

The value of asset (area) of the mixed-use building to be used for business and for lease purposes (except for finance lease):  the enterprise shall record the value of the asset (area) as fixed asset, manage, use and depreciate fixed asset as prescribed.

The value of asset (area) of the mixed-use building to be used for sale, the enterprise may not record it as fixed asset and make depreciation and monitor as an asset for sale.

Criteria for determining value of each type of asset and allocate of the cost of asset to periods in which the asset is used equivalent to separate purposes of use shall be the ratio of value of each area by purpose of use to the work statement amount; or according to actual used area by purpose of use for recording.

If an enterprise has a mixed-use building whose value of asset (area) to be used for business purpose, or for sale or lease purpose might not be separated for determination, the enterprise may not record total value of asset (area) as fixed asset and make depreciation as prescribed.

With regard to shared assets of the mixed-use building namely playgrounds, paths, car park, each asset’s value shall be determined and the costs of asset shall be allocated to periods according to the equivalent criteria applied to the mixed-use building”.

Article 3. Entry in force

1. This Circular comes into force from May 26, 2017 and from the fiscal year 2016.

2. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.

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