Thông tư 34/2011/TT-BTC sửa đổi Thông tư 228/2009/TT-BTC hướng dẫn chế độ trích lập và sử dụng khoản dự phòng giảm giá hàng tồn kho, tổn thất khoản đầu tư tài chính, nợ phải thu khó đòi và bảo hành sản phẩm, hàng hoá, công trình xây lắp tại doanh nghiệp do Bộ Tài chính ban hành

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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