On April 7th, 2022, the Ministry of Finance issued the Circular 24/2022/TT-BTC amending and supplementing a number of articles of the Circular 48/2019/TT-BTC on instructions on the appropriating and handling of provisions of devaluation of stocks, losses of investments, bad debts and warranty on products, goods, services, construction works at enterprises. This Circular shall be effective since May 25th, 2022.

Details of the Decree to be viewed at: https://vbma.org.vn/en/regulatory-framework/legal-documents