{"id":1678,"date":"2025-08-28T21:46:18","date_gmt":"2025-08-29T04:46:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1678"},"modified":"2025-10-07T21:24:04","modified_gmt":"2025-10-08T04:24:04","slug":"chuyen-tiep-chi-phi-lai-vay-qua-han","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/","title":{"rendered":"Carry forward and apply overdue interest expense 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In financial and accounting activities, many businesses have difficulty handling overdue interest expenses, especially in the process of tax settlement. If the accounting is incorrect or not timely, this expense is easily eliminated, directly affecting profits and tax obligations. This is the reason why the mechanism for transferring overdue interest expenses was born, helping businesses have more legal &quot;breathing space&quot; to reasonably allocate to the next tax periods. Based on current regulations such as <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, with MAN - Master Accountant Network analyze and learn through the article below.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Gioi_thieu_tong_quan\" >Overview<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Co_so_phap_ly_chuyen_tiep_chi_phi_lai_vay_qua_han\" >Legal basis for transferring overdue interest expenses\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Khai_niem_va_dac_diem_chi_phi_lai_vay_qua_han\" >Concept and characteristics of overdue interest expense<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Khai_niem_chi_phi_lai_vay_qua_han\" >Concept of overdue interest expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Dac_diem_chi_phi_vay_qua_han\" >Characteristics of overdue loan costs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Quy_dinh_ve_chuyen_tiep_chi_phi_lai_vay_qua_han\" >Regulations on the transfer of overdue interest costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Huong_dan_hach_toan_chi_phi_lai_vay_qua_han\" >Instructions for accounting for overdue interest expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu_tong_quan\"><\/span><b>Overview<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the early stages of 2025, the occurrence of overdue interest expenses is inevitable, especially when businesses face cash flow pressure or are late in paying off loans. However, this is a sensitive expense that can easily be excluded by tax authorities when finalizing if businesses do not properly account for and manage it. A common risk is that overdue interest expenses are not recognized, leading to increased taxable income and additional unexpected corporate income tax (CIT) obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0The mechanism of transferring overdue interest expenses between tax periods becomes an important solution, helping businesses have a legitimate legal basis to continue deducting the expenses that have not been deducted in the previous period to the next period. This not only supports optimal tax obligations but also ensures transparency in financial reports, creating trust with investors, banks and management agencies. Based on current legal regulations such as <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Corporate Income Tax Law<\/span><\/a><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, the correct application of accounting and transition principles will help businesses minimize the risk of being penalized, while demonstrating professionalism in accounting and tax work.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_chuyen_tiep_chi_phi_lai_vay_qua_han\"><\/span><b>Legal basis for transferring overdue interest expenses<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure transparency and compliance with tax laws, the transfer of overdue interest expenses must be based on a clear legal basis. According to the provisions of the Law on Corporate Income Tax (CIT), interest expenses are considered reasonable expenses if they meet the following conditions: have full legal documents, are directly related to production and business activities and do not exceed the prescribed control level.<\/span><\/p>\n<figure id=\"attachment_1987\" aria-describedby=\"caption-attachment-1987\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1987\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Co-so-phap-ly-ve-chuyen-tiep-chi-phi-lai-vay-qua-han-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1987\" class=\"wp-caption-text\">Legal basis for the transfer of overdue interest expenses<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In particular, since the issuance of Decree 132\/2020\/ND-CP on tax management for enterprises with <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a>, the principle of controlling interest expenses is tightened even more. Specifically, total net interest expenses (after deducting income from deposit interest and loan interest) must not exceed 30% EBITDA. The portion of interest expenses exceeding this limit will not be deducted immediately in the period, but will be allowed to be carried forward to the next tax period, within a maximum of 5 years.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c <\/span><span style=\"font-weight: 400;\">The portion of non-deductible interest expenses as prescribed in Point a of this Clause shall be transferred to the next tax period when determining the total deductible interest expenses in case the total deductible interest expenses arising in the next tax period are lower than the level prescribed in Point a of this Clause. The period for transferring continuously calculated interest expenses shall not exceed 05 years from the year following the year in which non-deductible interest expenses arise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Source: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Clause 3, Article 16<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">The new regulations in Decree 20\/2025\/ND-CP continue to emphasize the mechanism for controlling interest rates, including providing more specific guidance on how businesses account for and monitor overdue interest expenses to avoid taking advantage of borrowed capital to transfer profits. This is a solid legal foundation, helping businesses feel more secure when transferring overdue interest expenses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_dac_diem_chi_phi_lai_vay_qua_han\"><\/span><b>Concept and characteristics of overdue interest expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To understand why the mechanism of transferring overdue interest expenses plays an important role in optimizing tax obligations and ensuring financial transparency, businesses first need to grasp the concept as well as the basic characteristics of this type of expense.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_chi_phi_lai_vay_qua_han\"><\/span><b>Concept of overdue interest expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Overdue interest expense is an expense incurred when a business fails to pay its loan debt on time according to the credit contract signed with a bank or credit institution. In addition to the normal interest, the business must pay additional penalty interest or higher interest due to breach of debt repayment obligations. This is a legitimate financial expense, but to be recorded and deducted from taxes, it must strictly comply with legal regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chi_phi_vay_qua_han\"><\/span><b>Characteristics of overdue loan costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The key difference between regular interest and overdue interest expense lies in the nature of the occurrence:<\/span><\/p>\n<figure id=\"attachment_1988\" aria-describedby=\"caption-attachment-1988\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1988\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han.jpg\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Dac-diem-chi-phi-lai-vay-qua-han-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1988\" class=\"wp-caption-text\">Characteristics of overdue interest expenses<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Normal interest is calculated based on the original loan term at the agreed interest rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overdue interest arises outside the original agreement and is a sanction when the enterprise violates its debt repayment commitment.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In fact, many businesses easily miss or miscalculate this expense, leading to the risk of being rejected by the tax authority when finalizing. Therefore, accurately accounting for and monitoring overdue interest expenses, as well as correctly applying the overdue interest expense transfer mechanism, is an important step to ensure transparency and legality in financial statements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From a tax-accounting perspective, overdue interest expenses have the following main characteristics:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Always associated with corporate financial risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">May increase the total cost recognized in the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to strict control by tax authorities to avoid abuse of borrowed capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowed to carry forward the undeducted portion to the next tax period (if meeting the conditions under Decree 132\/2020\/ND-CP).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding this concept and characteristics helps businesses be proactive in accounting for overdue interest expenses, while fully complying with legal regulations. This is a necessary foundation to avoid the risk of being taxed or being punished for administrative violations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chuyen_tiep_chi_phi_lai_vay_qua_han\"><\/span><b>Regulations on the transfer of overdue interest costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current tax laws, especially the Corporate Income Tax Law, Decree 132\/2020\/ND-CP and inherited and supplemented in Decree 20\/2025\/ND-CP, the overdue interest expense exceeding the control threshold cannot be deducted immediately in the tax period, but the enterprise has the right to transfer it to the next tax periods. This is an important mechanism, helping enterprises avoid losing expenses, while having more time to optimize cash flow and tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The general principles are clearly stated:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total net interest expense deductible shall not exceed 30% EBITDA (net operating profit plus interest expense and depreciation).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The portion of interest expenses exceeding the ceiling, including overdue interest expenses, will be allowed to be carried forward for a maximum of 5 consecutive years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises need to track the transferred costs and fully record them in accounting and tax records so that management agencies can easily check and compare.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The mechanism of transferring overdue interest expenses is a tool to help businesses minimize the risk of being excluded from expenses during tax inspection and examination. If applied correctly, this will be a legal basis for businesses to comply with regulations while maintaining transparency and financial reputation with investors, partners and tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a summary table summarizing the characteristics, regulations on interest expense transfer and the mechanism for transferring overdue interest expense, helping businesses clearly understand the difference between normal interest expense and overdue interest expense, and at the same time understand the mechanism for transferring overdue interest expense to account for and record transparent expenses.\u00a0<\/span><\/p>\n<p><strong>Board:<\/strong> Summary of characteristics of the interest expense pass-through regulations<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detail<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>The difference between regular interest and overdue interest expense.<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Normal interest: Calculated based on the original loan term and agreed interest rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Overdue interest expense: Arising outside the original agreement, acting as a sanction when the business violates its debt repayment commitment.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>The importance of accounting for overdue interest expenses.<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Accurate tracking and accounting helps ensure transparency and legality in financial reporting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Correctly applying the mechanism for transferring overdue interest expenses helps optimize tax obligations and reduce legal risks.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Main characteristics of overdue interest expense.<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Always associated with corporate financial risks. May increase total costs recorded in the period. Subject to strict control by tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The undeducted portion can be carried forward to the next tax period (according to Decree 132\/2020\/ND-CP).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Legal basis and transitional provisions.<\/strong><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Corporate Income Tax Law, Decree 132\/2020\/ND-CP, Decree 20\/2025\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Interest expenses exceeding the control threshold cannot be deducted immediately, but can be carried forward to subsequent tax periods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Total net interest expense deducted shall not exceed 30% EBITDA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The excess portion (including overdue interest expenses) is allowed to be carried forward for a maximum of 5 years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses need to monitor and record fully in accounting and tax records.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The summary table partly helps businesses understand the mechanism of transferring overdue interest expenses in accounting and tax management.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_phi_lai_vay_qua_han\"><\/span><b>Instructions for accounting for overdue interest expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1989\" aria-describedby=\"caption-attachment-1989\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1989\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/08\/Huong-dan-hach-toan-chi-phi-lai-vay-qua-han-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1989\" class=\"wp-caption-text\">Instructions for accounting for overdue interest expenses<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To help businesses visualize easily, below is a table of instructions for accounting for and transferring overdue interest expenses.<\/span><\/p>\n<p><strong>Board:<\/strong> Guidance on accounting for and carrying forward overdue interest expenses<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Steps to take<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>Step 1: Determine the overdue interest expense.<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Based on credit contract, bank statement or notice of overdue interest calculation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distinguish clearly between normal interest and overdue interest expense.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Based on the contract and original documents; the Corporate Income Tax Law stipulates that expenses must have legal records.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>Step 2: Record in the accounting book.<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Use account 635 (Financial expenses for accounting).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transaction:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 635 \u2013 Financial expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 331 \u2013 Payables to sellers (or 341 \u2013 Loans and financial lease debts).<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/839F1EF-hd-he-thong-chuan-muc-ke-toan-viet-nam-vas-gom-nhung-gi.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Vietnamese Accounting Standards (VAS)<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC <\/span><\/a><span style=\"font-weight: 400;\">detailed instructions<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>Step 3: Monitor overdue interest costs.<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">If total interest expense exceeds 30% EBITDA (according to Decree 132\/2020\/ND-CP), the excess (including overdue interest) must be monitored separately.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Allowed to carry forward overdue interest costs for up to 5 years.<\/span><\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Article 16, Decree 132\/2020\/ND<\/span><\/a><span style=\"font-weight: 400;\">-CP; updated according to <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>Step 4: Present on corporate income tax settlement records.<\/b><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Make a statement of interest expenses and carryforwards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Attach documents proving actual occurrence.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Present clearly for easy inspection and comparison by tax authorities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Helping businesses ensure transparency, compliance and trust<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the table above, it can be seen that the accounting and transfer of overdue interest expenses is not only limited to accounting operations but also closely linked to tax law compliance. If the enterprise follows the steps and legal basis as stated, the expenses will be recorded validly, transparently and have a solid basis for deduction or transfer to the following tax periods. This is an important solution to help enterprises optimize tax obligations and strengthen the reputation and reliability of financial reports.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From the above analysis, it can be seen that the transfer of overdue interest expenses not only has accounting significance but is also an important tool to help businesses effectively manage tax risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The mechanism of transferring overdue interest expenses is an important solution to help businesses comply with legal regulations and optimize reasonable costs in the long term. Mastering the concepts, accounting methods, deduction limits and transfer procedures not only helps businesses avoid the risk of having expenses excluded when settling corporate income tax, but also affirms transparency and professionalism in financial management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is struggling to find a comprehensive and safe solution for accounting, reporting and forwarding overdue interest expenses, <\/span><span style=\"font-weight: 400;\">Contact now <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/span><span style=\"font-weight: 400;\"> for in-depth consultation and support for sustainable business development.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh &#8211;\u00a0 k\u1ebf to\u00e1n, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay qu\u00e1 h\u1ea1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf. N\u1ebfu h\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang ho\u1eb7c kh\u00f4ng k\u1ecbp th\u1eddi, kho\u1ea3n chi ph\u00ed n\u00e0y r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,15],"tags":[],"class_list":["post-1678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich-nganh","category-chuyen-tiep-va-ap-dung"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1678"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1678\/revisions"}],"predecessor-version":[{"id":2286,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1678\/revisions\/2286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1986"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}