Chương II Thông tư 45/2018/TT-BTC: Quy định về quản lý tài sản cố định

Chapter II

REGULATIONS ON MANAGEMENT OF FIXED ASSETS

Article 3. Identification of fixed assets

1. Identification of tangible fixed assets

 A tangible fixed asset is an asset that has a physical form, independent structure, or is a system composed of multiple separate parts connected together to perform one or certain functions, and satisfy both requirements below:

a. The useful life is 01 (one) year or more.

b. The cost is 10.000.000 VND (ten million VND) or higher.

2. Identification of intangible fixed assets

An intangible fixed asset is an asset that does not have a physical form and its formation is invested by an agency, organization, unit or enterprise or through an operation process. Also, it must satisfy both requirements specified in point a and b, clause 1 of this Article.

3. Based on the properties of the assets of sectors, fields or localities which are practically used and on the management requirements, the Ministers and Heads of ministerial agencies, governmental agencies and other central agencies (hereinafter referred to as “Ministers and Heads of central agencies), People's Committees of provinces and central-affiliated cities (hereinafter referred to as “Provincial People’s Committees) may promulgate the list of assets, which do not satisfy the requirements specified in clause 1, clause 2 of this Article, as fixed assets. They are under the management of the Ministries, central agencies and localities (using form No. 2 in Appendix 02 hereto). Such assets must satisfy 01 of 02 following requirements:

a. The asset (except buildings, constructions and architectural structures) must have a cost from 5.000.000 VND (5 million VND) to under 10.000.000 VND (ten million VND) and has a useful life of 01 year or more.

b. The asset is a fragile asset and has a cost of 10.000.000 VND (ten million VND) or more.

4. Identification of the fixed assets specified in clause 1, Article 16 hereof shall be carried out in accordance with the regulations applied to enterprises.

Article 4. Classification of fixed assets

1. Classification based on physical properties:

a. Tangible fixed assets

- Type 1: Buildings and constructions: offices, warehouses, auditoriums, clubs, cultural buildings, sport stadiums, museums, kindergartens, workshops, classes, lecture halls, dormitories, hospitals, convalescent homes, guest houses, houses, public houses, other buildings and constructions.

- Type 2: Architectural structures: warehouses, storage tanks, parking lots, drying grounds, sports grounds, swimming pools, bore wells, dug wells, fences and other architectural structures.

- Type 3: Cars, including: official state cars, cars serving general work, specialized cars, cars serving state reception and other cars.

- Type 4: Other vehicles (except cars): road transport vehicles, rail transport vehicles, water transport vehicles, air transport vehicles and other transport vehicles.

- Type 5: Machinery and equipment: Popular official machinery and equipment, equipment serving general activities; specialized machinery and equipment and other machinery and equipment.

- Type 6: Perennial plants, draught animals and/or animals serving production.

- Type 7: Other tangible fixed assets

b. Intangible fixed assets

- Type 1: Land use rights

- Type 2: Patents and copyrights.

- Type 3: Industrial proprietorship

- Type 4: Rights to plant varieties

- Type 5: Software

- Type 6: Brands of the public sector entities (including the following elements: potential, quality, reputation, long history and other elements that can create economical rights and benefits for such public sector entities).

- Type 7: Other intangible fixed assets

2. Classification based on the origins of assets, including:

a. Fixed assets form from procurement

b. Fixed assets form from investment in construction

c. Fixed assets provided or transferred

d. Fixed assets given or promoted

dd. Fixed assets not listed in the account book.

e. Fixed assets form from other sources

Article 5. Special assets

1. Fixed assets of which costs of forming or real values are not determined, however, they require to be managed strictly, (such as: antiques, exhibits in museums, monuments, ranked historical relics), fixed assets which are brands of public sector entities and have undetermined costs of forming and are defined as special assets.

2. Based on the actual conditions and management requirements for the assets specified in clause 1 of this Article, Ministers and Heads of central agencies and People’s Committees of provinces shall promulgate the list of special assets under the management of ministries and central or local agencies (using form No. 03 in Appendix 02 hereto) in order to exercise unified management.

3. The cost of a special asset recorded in the accounting book and declared while logging information into National Asset Database shall be determined according to the conventional price. The conventional price of one special asset is 10.000.000 VND (ten million VND).

Article 6. Fixed assets recorded in the accounting book

1. An independent asset is a fixed asset to be recorded in the accounting book

2. If a system composed of multiple separate parts, which are connected to perform one or certain functions, lacks any of these parts making it unable to operate, then such system is determined as a fixed asset to be recorded in the accounting book.

3. If a system composed of multiple separate parts, which are connected to perform one or certain functions, lacks any of these parts making it unable to operate, then such system is determined as a fixed asset to be recorded in the accounting book.

4. If each drought animal and/or each producing animal has a value of 10.000.000 VND (ten million VND) or more, it shall be determined as a fixed asset to be recorded in the accounting book.

5. If each independent garden costs 10.000.000 VND (ten million VND) or more (without the value of land use rights) or each perennial plant costs 10.000.000 VND (ten million VND) or more, it shall be determined as a fixed asset to be recorded in the accounting book.

Article 7. Determination of costs of tangible fixed assets

The costs of tangible fixed assets specified in point a, clause 1, Article 4 hereof (except special assets mentioned in Article 5 hereof) are determined as follows:

1. The cost of a fixed asset formed from procurement is determined according to the following formula:

Where:

a. Discounts or reductions or charges imposed on sellers (if any) are the amounts deducted to the value on the invoice. Such deduction shall be made if the value on invoice includes the above discounts or reductions or charges.

b. Other costs (if any) are the reasonable costs related to the procurement of fixed assets. They are paid by the agencies, organizations, units or enterprises before these fixed assets are put into use. If a general cost involves multiple fixed assets, it must be distributed among the assets according to appropriate criteria (quantity and value on their invoices)

2. The cost of a fixed asset formed from the investment in construction is the recorded value approved by a competent authority or a competent person in accordance with the regulation on investment and construction.

a. If an asset is brought into use (after the completion of investment in construction) without a recorded value or an approval from a competent agency or a competent person, it shall be recorded as a fixed asset into the accounting book by the agencies, organizations, units or enterprises from the date on which the Acceptance Record is received. The cost recorded in the accounting book is a temporary cost. The temporary cost in this case is selected according to the following priority order:

- Recorded value

- Value determined according to the Acceptance Record A-B

- Estimated value of the approved project

b. If the recorded value is approved by a competent agency or a competent person, the agencies, organizations, units or enterprises shall modify the temporary cost specified in the accounting book based on the recorded value which is approved; also, they shall determine the residual value and the accrued depreciation of the fixed asset in order to modify the accounting book and apply accounting.

c. If the project includes multiple different items or assets (entities to be recorded as fixed assets in the accounting book) which are not estimated and recorded respectively, the value estimated and recorded by a competent agency or a competent person must be allocated for each item or asset in order that such value will be recorded in the accounting book based on an appropriate standard (area, quantity and specific estimated value of each asset or item).

3. The cost of a fixed asset, which is provided or transferred, shall be determined as follows:

Where:

a. Value in the record on transfer and receipt of assets is the cost of a fixed asset. Such value is recorded in the accounting book or is the residual value of the fixed asset which is provided and transferred according to the re-evaluation report submitted to a competent agency or a competent person who approves such provision and transfer (for the assets which are not recorded in the accounting book).

Agencies, organizations, units or enterprises that own the transferred assets or are assigned with the task for making plans to handle them shall revaluate such assets (for the assets which are not recorded in the accounting book) before reporting their values to a competent agency or a competent person who can make the decision to provide and transfer such assets. The revaluation of the assets shall be carried out based on the remaining useful life of such assets and the actual unit price of such assets being newly purchased at the time of transfer.

Where:

- The ratio % of the remaining useful life of the asset is determined according to the current state of such asset, the depreciation time of the similar asset and the actual period during which the asset is used.

- The purchase price of the asset is the price of the similar and brand-new asset which is sold in the market at the time of transfer.

- The new construction price of the asset is determined according to the following formula:

b. Other costs (if any) are the reasonable costs related to the receipt of fixed assets which is provided or transferred. They are paid by the receiving agencies, organizations, units or enterprises before the fixed assets are put into use. If a general cost involves multiple fixed assets, it must be distributed among the assets according to appropriate criteria (quantity and value on their invoices)

(Example 1 in Appendix 03 hereto).

4. The cost of a fixed asset, which is given or promoted, is determined as follows:

Where:

a. Value of a given asset is determined according to the regulation on assets under ownership of the public and handling of such assets.

b. Value of a promoted asset is determined by the agencies, organizations, units or enterprises that receive such asset, based on the market price of the similar asset or the asset which has similar technical standards or similar origin.

c. Other costs (if any) are reasonable costs related to the receipt of fixed assets which are given or promoted. Such costs are paid by the receiving agency, organization, unit or enterprise before the fixed assets are put into use. If a general cost involves multiple fixed assets, it must be distributed among the assets according to appropriate criteria (quantity and value on their invoices)

5. The cost of a fixed asset, which is detected as an extra asset and is not listed in the accounting book, shall be determined as follows:

Where:

a. The value specified in the Stocktaking Record is the residual value of the extra fixed asset which is detected on such record based on the revaluation at the time of stocktaking.

The agencies, organizations, units or enterprises that detect the extra fixed asset during stocktaking shall revaluate such asset in order to record it into the Stocktaking Record and to determine its cost and record such cost into the accounting book. The revaluation of the asset must be based on the remaining useful life of such asset and the actual unit price of such asset being newly purchased at the time of stocktaking

Where:

- The ratio % of the remaining useful life of the asset is determined according to the current state of asset, the depreciation time of the similar asset and the actual period during which the asset is used.

- The purchase price of the asset is the price of the similar and brand-new asset which is sold in the market at the time of stocktaking.

- The new construction price of the asset is determined according to the following formula:

b. Other costs (if any) are the reasonable costs paid by the agencies, organizations, units or enterprises before the fixed assets are put into use. If a general cost involves multiple fixed assets, it must be distributed among the assets according to appropriate criteria (quantity and value on their invoices)

Article 8. Determination of costs of intangible fixed assets

The costs of the intangible fixed assets specified in point b, clause 1, Article 4 hereof (except special assets specified in Article 5 hereof) shall be determined as follows:

1. The cost of an intangible fixed asset is the land use right. In certain cases, the value of such right must be determined to include in the value of asset as specified in Article 100 of the Government's Decree No. 151/2017/ND-CP dated December 26, 2017 (hereinafter referred to as “Decree No. 151/2017/ND-CP”). The value of the land use right is determined according to clause 1, 2 and 3 of Article 102 of the Decree No. 151/2017/ND-CP plus (+) taxes (exclusive of tax refunds) and other fees and charges specified in the law on fees and charges.

2. The cost of an intangible fixed asset is the right to use the land from the State. The lump sum land rent for the entire lease term is paid according to the law on land. The payment for such rent shall not be derived from state budget. The right to use the land is transferred to the agencies, organizations, units or enterprises. The sum of money received from the transfer of such right shall not be derived from state budget; it is the lump sum land payment for the entire lease term. The formula is: such sum of money plus (+) compensation cost or land clearance. This formula is applicable to the cases where the investor leases a land from the state and pays for the lump sum land rent for the entire lease term (if any, and for the cases where the compensation cost and land clearance cost are not included in the project investment cost and business production cost or are not approved to be deducted from the land rent by a competent agency or a competent person).

3. The costs of the intangible fixed assets specified in point b, clause 1, Article 4 hereof (except the land use right specified in clause 1, clause 2 of this Article) are the costs fully paid by the agencies, organizations, units or enterprises in order to own such assets (if these costs are not included in the project investment and business production cost or are not approved to be deducted from financial obligations according to the laws).

Article 9. Use of costs of fixed assets

1. The costs of the fixed assets which are determined according to the regulations in clause 3, Article 5, Article 7 and Article 8 hereof shall be recorded in the accounting book and declared while logging information into the Public Property National Database.

2. The costs of the fixed assets which are determined according to the regulations in clause 3, Article 5, Article 7 and Article 8 hereof shall not be used in cases where the assets are sold, the land use right is transferred and their values are determined to make capital contribution in joint venture and association and to use fixed assets to pay for the investors while carrying out the construction investment project in the form of build-transfer contract, to use fixed assets to participate in investment projects in the form of public-private partnerships. The determination of the values of such fixed assets shall be carried out in accordance with the Law on Management and Use of Public Property, Decree No. 151/2017/ND-CP and other related laws.

Article 10. Changes of costs of fixed assets

1. The cost of a fixed asset must be changed in the following cases:

a. The value of fixed asset is revaluated according to the decision of the competent regulatory agency.

b. The fixed asset is upgraded, expanded and repaired according to the project approved by a competent agency or a competent person.

c. One or certain parts of the fixed asset are dismantled or installed more.

d. The value of land use right is adjusted in the cases specified in clause 1, Article 8 hereof and according to the regulations in clause 1, Article 103 of the Decree No. 151/2017/ND-CP.

2. If there are changes made to cost of a fixed asset (unless the fixed asset is the land use right specified in point d, clause 1 of this Article), the agencies, organizations, units or enterprises shall make a report providing clear explanations about such changes; also, they shall re-establish the standards for the cost and the residual value of such asset in order to modify the accounting book and apply accounting.

(Example 2 in Appendix 03 hereto).

If the project on upgrading, expanding and repairing fixed assets includes multiple different items or assets (entities to be recorded as fixed assets in the accounting book) which are recorded respectively, the recorded value approved by a competent agency or a competent person must be allocated for each item or asset in order that it can be recorded in the accounting book based on appropriate standards (area, quantity and specific estimated value of the upgrade, expansion and repair of each asset or item).

3. If there are changes made to the cost of a fixed asset which is a land use right, the agencies, organizations, units or enterprises shall make a report providing clear explanations about such changes; also, they shall revaluate the land use right in order to adjust the accounting book and apply accounting.

The cost of an intangible fixed asset is the land use right regarding the cases specified in clause 1, Article 8 hereof. They are revaluated according to the formula: revaluated value of land use right plus (+) taxes (exclusive of the tax refunds) and other fees and charges according to the law on fees and charges.

The revaluation of land use right shall be carried out according to the formula specified in clause 1, clause 2, Article 102 of the Decree No. 151/2017/ND-CP, with the land area standards, land use purpose, land price and adjustment factor of land price at the time of revaluation of land use right.

Article 11. Management over fixed assets

1. All current fixed assets of agencies, organizations, units or enterprises shall be managed strictly regarding their physical states and values. Such management must comply with the law on management and use of public property and other related laws.

2. Agencies, organizations, units and enterprises shall tag their existing fixed assets in accordance with applicable accounting regulations; carry out annual stocktaking of fixed assets; submit reports to supervisory finance authorities for comparison between the stocktaking result and book values; submit reports on management and use of fixed assets in accordance with regulations of law on management and use of public assets.

3. The fixed asset of which the depreciation has been calculated and is still useful shall continue to be managed by the agencies, organizations, units or enterprises according to the law.

Bài viết liên quan