What is xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes form in Vietnam according to Circular 200/2014?
What is xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes form in Vietnamaccording to Circular 200/2014?
xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes is an important legal document in xoilac tv trực tiếp bóng đá hôm nay process of handling assets that are no longer useful or unnecessary for xoilac tv trực tiếp bóng đá hôm nay business operations of an enterprise. According to xoilac tv trực tiếp bóng đá hôm nay regulations inCircular 200/2014/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay preparation of fixed asset liquidation minutes helps clarify xoilac tv trực tiếp bóng đá hôm nay reasons, procedures, and liquidation value of xoilac tv trực tiếp bóng đá hôm nay asset, while ensuring compliance with tax and accounting regulations.
xoilac tv trực tiếp bóng đá hôm nay template for xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes is form 02-TSCĐ issued together withCircular 200/2014/TT-BTC
xoilac tv trực tiếp bóng đá hôm nay template for xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes according to Circular 200/2014...Download
How to fill out fixed asset liquidation minutesin Vietnam according to Circular 200/2014?
Below are detailed instructions on how to fill out xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes issued together withCircular 200/2014/TT-BTC:
(1)Clearly state xoilac tv trực tiếp bóng đá hôm nay name of xoilac tv trực tiếp bóng đá hôm nay unit (or stamp xoilac tv trực tiếp bóng đá hôm nay unit), and xoilac tv trực tiếp bóng đá hôm nay department using this document.
(2)- xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutesis intended to confirm xoilac tv trực tiếp bóng đá hôm nay liquidation of fixed assets and serve as xoilac tv trực tiếp bóng đá hôm nay basis for recording xoilac tv trực tiếp bóng đá hôm nay reduction of fixed assets in xoilac tv trực tiếp bóng đá hôm nay accounting books.
- xoilac tv trực tiếp bóng đá hôm nay liquidation minutes must be prepared by xoilac tv trực tiếp bóng đá hôm nay asset liquidation committee and include full signatures with clearly stated names of xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay liquidation committee, chief accountant, and xoilac tv trực tiếp bóng đá hôm nay director of xoilac tv trực tiếp bóng đá hôm nay enterprise.
(3)Record xoilac tv trực tiếp bóng đá hôm nay serial number, time, and xoilac tv trực tiếp bóng đá hôm nay entity making xoilac tv trực tiếp bóng đá hôm nay decision to liquidate xoilac tv trực tiếp bóng đá hôm nay fixed assets.
(4)Record xoilac tv trực tiếp bóng đá hôm nay names, positions, and representatives of xoilac tv trực tiếp bóng đá hôm nay members of xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation committee.
(5)Record general indicators regarding xoilac tv trực tiếp bóng đá hôm nay fixed assets subject to liquidation.
(6)Record xoilac tv trực tiếp bóng đá hôm nay conclusions of xoilac tv trực tiếp bóng đá hôm nay liquidation committee, and note xoilac tv trực tiếp bóng đá hôm nay committee's comments on xoilac tv trực tiếp bóng đá hôm nay asset liquidation.
(7)After liquidation is completed, based on calculations of total actual liquidation expenses and recovered value, record xoilac tv trực tiếp bóng đá hôm nay liquidation expenses and recovered value (xoilac tv trực tiếp bóng đá hôm nay value of spare parts and scrap recovered calculated at actual sale price or estimated sales price).
What is xoilac tv trực tiếp bóng đá hôm nay fixed asset liquidation minutes form in Vietnam according to Circular 200/2014?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Vietnam: What is a fixed asset? How many types of fixed asset are there?
Currently, there is no document that provides a general definition of fixed assets, but to be identified as a fixed asset, xoilac tv trực tiếp bóng đá hôm nay asset must have a usage period of over 1 year and a value of 30 million VND or more... Although there is no general definition, Article 2 ofCircular 45/2013/TT-BTCprovides specific definitions for each type of fixed asset as follows:
(1) Tangible Fixed Assets:These are primary labor tools with physical form meeting xoilac tv trực tiếp bóng đá hôm nay standards of tangible fixed assets, participating in many business cycles while maintaining their original physical form such as buildings, structures, machinery, equipment, vehicles...
(2) Intangible Fixed Assets:These are assets without physical form, representing an amount of value that has been invested that meets xoilac tv trực tiếp bóng đá hôm nay standards of intangible fixed assets, participating in many business cycles, such as some costs directly related to xoilac tv trực tiếp bóng đá hôm nay use of xoilac tv trực tiếp bóng đá hôm nay land; costs for rights issuance, patents, copyrights...
(3) Financial Lease Fixed Assets:These are fixed assets that an enterprise leases from a financial leasing company. At xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay lease period, xoilac tv trực tiếp bóng đá hôm nay lessee has xoilac tv trực tiếp bóng đá hôm nay option to purchase xoilac tv trực tiếp bóng đá hôm nay leased asset or continue leasing under xoilac tv trực tiếp bóng đá hôm nay conditions agreed in xoilac tv trực tiếp bóng đá hôm nay financial lease contract. xoilac tv trực tiếp bóng đá hôm nay total lease payment for a type of asset specified in xoilac tv trực tiếp bóng đá hôm nay financial lease contract must be at least equivalent to xoilac tv trực tiếp bóng đá hôm nay value of xoilac tv trực tiếp bóng đá hôm nay asset at xoilac tv trực tiếp bóng đá hôm nay time of signing xoilac tv trực tiếp bóng đá hôm nay contract.
All leased fixed assets that do not meet xoilac tv trực tiếp bóng đá hôm nay above provisions are considered as operational lease fixed assets.
(4) Similar Fixed Assets:These are fixed assets with similar functions within xoilac tv trực tiếp bóng đá hôm nay same business field and equivalent value.
Arefixed assets not used for business activities deductibleexpenses in Vietnam?
According to Article 6 ofCircular 78/2014/TT-BTC(as amended by Article 4 ofCircular 96/2015/TT-BTC), xoilac tv trực tiếp bóng đá hôm nay regulation is as follows:
Expenses that are deductible and non-deductible when determining taxable income
...
- Non-deductible expenses when determining taxable income include:
...
2.2. Depreciation expenses for fixed assets falling into one of xoilac tv trực tiếp bóng đá hôm nay following cases:
a) Depreciation expenses for fixed assets not used for production and business activities of goods or services.
Fixed assets serving employees at xoilac tv trực tiếp bóng đá hôm nay enterprise such as: shift rest houses, shift canteens, changing rooms, restrooms, medical rooms or stations for medical examination and treatment, training centers, libraries, kindergartens, sports zones and adequate equipment, furniture eligible as fixed assets installed in xoilac tv trực tiếp bóng đá hôm nay aforementioned facilities; clean water reservoirs, parking facilities; vehicles for transporting employees, direct housing for employees; costs for constructing infrastructure facilities, and costs for purchasing machines and equipment being fixed assets used for organizing vocational education activities are deducted from expenses when determining taxable income.
b) Depreciation expenses for fixed assets without documentation proving xoilac tv trực tiếp bóng đá hôm nay enterprise's ownership (except for financial lease purchased fixed assets).
c) Depreciation expenses for fixed assets not managed, tracked, accounted for in xoilac tv trực tiếp bóng đá hôm nay accounting books of xoilac tv trực tiếp bóng đá hôm nay enterprise according to xoilac tv trực tiếp bóng đá hôm nay current fixed asset management and accounting policies.
Therefore, if an enterprise possesses fixed assets not used for production or business activities, they will not be allowed to deduct corporate income tax.
