Official Dispatch No.4321/TCT-DTNN of November 29, 2005, On guiding the transfer of losses of enterprises allowed to practice foreign-currency accounting

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Issuing body:	General Department of Taxation	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	4321/TCT-DTNN	Signer:	Pham Van Huyen
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	29/11/2005	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE FINANCE MINISTRY THE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No.: 4321/TCT-DTNN On: Guiding the transfer of losses of enterprises allowed to practice foreign-currency accounting	Hanoi, November 29, 2005

To: The Tax Department of Ba Ria-Vung Tau province

In response to Official Letter No. 3577/CT-DN3 of October 14, 2005, of the Tax Department of Ba Ria-Vung Tau province, requesting guidance on the transfer of losses of enterprises allowed to practice foreign-currency accounting, the General Department of Taxation gives the following opinions:

Where an enterprise has obtained the Finance Ministry’s written permission for practicing accounting in the US dollar, it shall practice accounting in the foreign currency. Particularly for tax declaration and payment, amounts in the US dollar must be converted into Vietnam dong at the exchange rate applicable at the time of tax payment.

Companies suffering from business losses shall determine their losses in foreign currency when registering the transfer of losses with the Tax Department of Ba Ria-Vung Tau province and also effect such transfer in foreign currency.

The General Department of Taxation gives the aforesaid guidance to the Tax Department of Ba Ria-Vung Tau province for the latter’s knowledge and compliance.

FOR THE GENERAL DIRECTOR OF TAXATION
DEPUTY GENERAL DIRECTOR

Pham Van Huyen

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Official Dispatch No.4321/TCT-DTNN of November 29, 2005, On guiding the transfer of losses of enterprises allowed to practice foreign-currency accounting

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