{"id":2665,"date":"2026-09-24T10:25:49","date_gmt":"2026-09-24T03:25:49","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2665"},"modified":"2026-09-24T10:25:47","modified_gmt":"2026-09-24T03:25:47","slug":"quy-dinh-chi-phi-lai-vay-bi-khong-che","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-chi-phi-lai-vay-bi-khong-che\/","title":{"rendered":"Regulations on the Limitation of Interest Expenses: How Construction Companies Can Avoid Back Tax Assessments"},"content":{"rendered":"

In the practice of construction accounting, the interest expense deduction limit is one of the greatest tax risks, yet it is often underestimated. Effective July 1, 2026, this regulation will be implemented in accordance with Decree 255\/2026\/ND-CP<\/a><\/span><\/strong>. The Decree replaces Decree No. 132\/2020\/ND-CP and Decree No. 20\/2025\/ND-CP, and takes effect immediately for the 2026 corporate income tax filing period. Even a single error in identifying related-party transactions, calculating EBITDA, or tracking deferred interest expenses can result in a business having expenses disallowed, being subject to corporate income tax reassessments, and having to pay substantial late payment penalties.<\/p>\n

This article is based on experience in advising and handling tax audits for numerous construction companies. The content covers everything from the legal basis and calculation methods to practical application, helping accountants and business owners understand the new regulations correctly, comply with them properly, and legally optimize interest expense deductions subject to the new limits.<\/p>\n

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