Minister of National Defense issued Circular 72/2024/TT-BQP on October 18, 2024, prescribing and guiding the implementation of policies on management, depreciation, and amortization of fixed assets that are single-purpose property; policies for reporting fixed assets that are single-purpose property, assets serving management tasks in units under the Ministry of National Defense, and fixed assets assigned by the State to enterprises for management without being counted as state capital components in enterprises under the Ministry of National Defense of Vietnam.
Below are the guidelines from the Ministry of National Defense of Vietnam on the calculation of depreciation of fixed assets that are single-purpose property from January 1, 2025.
Circular 03/2018/TT-BKHCN has been issued by the Ministry of Science and Technology of Vietnam stipulating the Statistical Indicator System for the science and technology sector and the allocation for the collection and compilation of national statistical indicators on science and technology. The document takes effect from July 01, 2018.
The Vietnam Ministry of National Defense issued Circular 13/2019/TT-BQP on guidance on policies for management and calculation of depreciation of fixed assets and reporting fixed assets that are specialized assets and assets used for management purposes at units under the Ministry of National Defense.
What are the regulations on depreciation period and rate of fixed assets of State agencies in Vietnam according to Circular 23/2023/TT-BTC? - Ngoc My (Ha Nam)
The Minister of Finance of Vietnam issued Circular 23/2023/TT-BTC dated 25 April 23, 2023 on guidance on regime for management and calculation of depreciation of fixed assets of agencies, organizations or units and fixed assets handed to enterprises by the State without calculation of the state capital portion of such enterprises.
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