Circular No. 34/2011/TT-BTC amending the Ministry of Finance's Circular No. 228 đã được thay thế bởi Circular 48/2019/TT-BTC making settlement of provisions for devaluation of inventory at enterprises và được áp dụng kể từ ngày 10/10/2019.
Nội dung toàn văn Circular No. 34/2011/TT-BTC amending the Ministry of Finance's Circular No. 228
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THE MINISTRY OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No. 34/2011/TT-BTC |
Hanoi, March 14, 2011 |
CIRCULAR
AMENDING THE MINISTRY OF FINANCE'S CIRCULAR NO. 228/2009/TT-BTC OF DECEMBER 7, 2009, GUIDING THE APPROPRIATION AND USE OF PROVISIONS FOR DEVALUATION OF INVENTORIES, LOSS OF FINANCIAL INVESTMENTS, BAD RECEIVABLE DEBTS AND WARRANTY FOR PRODUCTS, GOODS AND CONSTRUCTION WORKS AT ENTERPRISES
THE MINISTRY OF FINANCE
Pursuant to the Securities Law:
Pursuant to the Government s Decree No. 124/2008/ND-CP of December II. 2008,
detailing and guiding a number of articles of the Law on Enterprise Income Tax;
Pursuant to the Government's Decree No. 118/ 2008/ND-CP of November 27. 2008,
defining functions, tasks, powers and organizational structures of the Ministry
of Finance;
The Ministry of Finance amends Circular No. 228/2009/TT-BTC of December 7.
2009. guiding the appropriation and use of provisions for devaluation of
inventories, loss of financial investments, bad receivable debts and warranty
for products, goods and construction works at enterprises (below referred to as
Circular No. 228/2009/TT-BTC) as follows:
Article 1. Subject of application
To annul Clause 2. Article I of Circular No. 228/2009/TT-BTC.
Article 2. Organization of implementation
This Circular takes effect 45 days from the date of its signing and applies from the fiscal year of 2011. Any problems arising in the course of implementation should be reported to the Ministry of Finance for timely settlement.-
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FOR THE MINISTER OF FINANCE |
