45 2013 tt btc

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This can happen in Thailand
Global-Regulation Translation of "Circular 45//tt-Btc: A Guide To Management Mode, Use And Depreciation Of Fixed Assets". For fixed assets whose repair is cyclical, the enterprises shall be allowed for deduction of repair cost by estimating into the annual cost. If. 45/ / TT-BTC dated April 25, of the Ministry of Finance. Expenses for dismantlement and transportation of fixed assets shall be.

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Download files here. If the actual number of fixed property fixes is less than the number cited, the arbiter is reduced to the cost of business in the period. The case of business extracts fast depreciation exceeds 2 times the stipulation at the time frame using fixed assets at Appendix 1 accompanied by this Smart, then the portion of the rapid depreciation too twice is not calculated at a reasonable cost when charging. The fixed asset trail: is the gradual reduction in the value of use and the value of fixed assets due to its participation in business production, due to the erosion of nature, due to technological advances