THE FOLLOWING ITEMS ARE INCLUDED IN OTHER EXPENSES

9. - ACCA F6 TAXATION VIETNAM 2014 JUN QUESTION
ACCA F6 TAXATION VIETNAM 2014 JUN QUESTION
9. The following items are included in other expenses:– a loss on the disposal of fixed assets with a book value of 20,000 and a selling price of 5,000 (exclusiveof VAT); and – a tax administrative penalty of 500.Additional information: