ベトナム税務上における固定資産の減価償却方法の変更について、

例えば、定額法より定率法へ変更するには以下の条件下にのみ、下記方法で可能となります。

【条件】

新品の機器や装置等の固定資産のみ、1固定資産につき1度のみ、翌会計年度より適用可能

【変更方法】

オフィシャルレター 及び 各証憑の提出 ※約1ヵ月で変更登録可能

【条文】

[Article 13 of Circular 45/2013/TT-BTC]

4. Method of depreciation applicable to each fixed asset which the enterprise has chosen and notified the directly managing tax must be implemented consistently during the process of utilization of fixed assets. In special case of changing method of depreciation, the enterprises must clearly explain the changes in the way of using the fixed assets to bring economic benefits to the enterprises. Each fixed asset is allowed to change only one method of depreciation during the utilization and must be notified in writing to the directly managing tax office.

b) Adjusted reducing balance method:

2. This method applies to the enterprises in areas with technology requiring rapid changes and development.

The fixed assets involved in business operations are depreciated by the adjusted reducing balance method must meet the following conditions:

- Being new fixed assets (not used);

- Being machinery, equipment, experimental and measuring instruments.

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