Calculation of Fixed Annual Revenue of Auxiliary Service Providers

16:20, 11/07/2024

Circular 46/2018/TT-BCT was issued by the Ministry of Industry and Trade on November 15, 2018, detailing the calculation method of the annual fixed revenue for auxiliary service providers.

Fixed revenue in year N (Gcd) of the Auxiliary Service Provider is determined according to the following formula:

Gcd = CKH + COM,N + CLVDH + GDC + LNN

Where:

- CKH: Total depreciation expense of fixed assets in year N of the Auxiliary Service Provider determined under Clause 1 of this Article (VND);- COM,N: Total fixed operating costs in year N determined under Clause 2 of this Article (VND);- CLVDH: Total interest expenses and fees for borrowing capital, payable in year N for investment in assets of the Auxiliary Service Provider (VND);- GDC: Adjusted fixed revenue in year N (VND);- LNN: Standard profit in year N (VND).

See details in Circular 46/2018/TT-BCT effective from January 01, 2019.

-Thao Uyen-

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