THE MINISTRY OF FINANCE

Decision No. 1173/QD-BTC of May 21, 2013, on correction of the Ministry of Finance’s Circular No. 45/2013/TT-BTC of April 25, 2013, guiding the management, use and depreciation of fixed assets
Pursuant to June 3, 2008 Law No. 17/2008/QH12 on Promulgation of Legal Documents;
Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on Cong Bao (Official Gazette) of the Socialist Republic of Vietnam;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Department of Enterprise Finance;
DECIDES:

Article 1. To correctthe content of Clause 11, Article 9 of the Ministry of Finance’s Circular No. 45/2013/TT-BTC of April 25, 2013, guiding the management, use and depreciation of fixed assets, as follows: