{"id":4769,"date":"2026-07-24T16:23:16","date_gmt":"2026-07-24T09:23:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4769"},"modified":"2026-07-24T16:23:16","modified_gmt":"2026-07-24T09:23:16","slug":"tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/","title":{"rendered":"Consulting on controlling interest expense under Decree 255 for businesses with related-party transactions."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Consulting on controlling interest expense under Decree 255 is a top concern for businesses with related-party transactions. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Officially effective from July 1, 2026, it will apply immediately from the 2026 corporate income tax period. Although the 30% EBITDA limit and the 5-year transition period remain the same as the old regulations, the legal basis has been updated accordingly. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=211190&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">Law on Credit Institutions 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Kinh-doanh-bao-hiem-sua-doi-2025-so-139-2025-QH15-684512.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Amended Insurance Business Law 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This often leaves many businesses confused when identifying related parties, correctly calculating EBITDA, and declaring Appendix I. This article will help you understand the EBITDA calculation formula, exclusion cases, rules for carrying forward excess interest expense, and in-depth consultation procedures to avoid the risk of tax arrears.\u00a0<\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Quy_dinh_khong_che_chi_phi_lai_vay_30_EBITDA_theo_Nghi_dinh_2552026ND-CP\" >Regulations on limiting interest expense under EBITDA (30%) as per Decree 255\/2026\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cong_thuc_tinh_EBITDA_theo_Nghi_dinh_255_Huong_dan_chi_tiet_tu_chuyen_gia\" >EBITDA Calculation Formula According to Decree 255: Detailed Guidance from Experts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#So_sanh_Nghi_dinh_2552026ND-CP_voi_Nghi_dinh_1322020ND-CP\" >Comparing Decree 255\/2026\/ND-CP with Decree 132\/2020\/ND-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Chuyen_tiep_chi_phi_lai_vay_vuot_muc_30_EBITDA_sang_cac_ky_tinh_thue_sau\" >The excess interest expense under 30% EBITDA can be carried forward to subsequent tax periods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cac_truong_hop_duoc_loai_tru_khoi_quy_dinh_khong_che_chi_phi_lai_vay\" >Cases excluded from the interest expense limitation regulations.<\/a><\/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\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_duoc_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\" >Why do businesses need advice on controlling interest expense under Decree 255?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Rui_ro_khi_tinh_sai_EBITDA_hoac_xac_dinh_sai_ben_lien_ket\" >Risks associated with miscalculating EBITDA or incorrectly identifying associated parties.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Loi_ich_khi_co_chuyen_gia_tu_van_dong_hanh\" >Benefits of having a consultant by your side.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Quy_trinh_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\" >Procedures for advising on controlling interest expense under Decree 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\" >Frequently Asked Questions about Consulting on Controlling Interest Expenses under Decree 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_lai_vay_co_tiep_tuc_bi_khong_che_30_EBITDA_tu_0172026_khong\" >Will interest expense continue to be subject to the 30% EBITDA cap from July 1, 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Cach_tinh_EBITDA_theo_Nghi_dinh_255_nhu_the_nao\" >How is EBITDA calculated according to Decree 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Chi_phi_lai_vay_vuot_muc_co_duoc_chuyen_sang_nam_sau_khong_va_toi_da_bao_lau\" >Can excess interest expenses be carried forward to the following year, and for a maximum period?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Nhung_khoan_vay_nao_khong_bi_ap_dung_khong_che_chi_phi_lai_vay\" >Which types of loans are not subject to interest expense limits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-khong-che-chi-phi-lai-vay-nghi-dinh-255\/#Doanh_nghiep_co_giao_dich_lien_ket_can_ke_khai_gi_theo_Nghi_dinh_255\" >What information does a business with related-party transactions need to declare according to Decree 255?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_30_EBITDA_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Regulations on limiting interest expense under EBITDA (30%) as per Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4773\" aria-describedby=\"caption-attachment-4773\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4773\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat.jpg\" alt=\"T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cap-nhat-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4773\" class=\"wp-caption-text\">Consulting on controlling interest expense under Decree 255 and updating the latest regulations.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 3, Article 16 of Decree 255\/2026\/ND-CP, the total interest expense deductible when determining taxable income for corporate income tax purposes for enterprises with related-party transactions is stipulated as follows: the total interest expense after deducting interest on deposits and loans incurred during the period of the taxpayer, deductible when determining taxable income for corporate income tax purposes, shall not exceed 30% of the total net profit from business operations during the period, plus interest expense after deducting interest on deposits and loans incurred during the period, plus depreciation expense incurred during the period of the taxpayer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, for businesses with related-party transactions, the portion of net interest expense (after deducting interest on deposits and loans) recognized as a deductible expense when calculating corporate income tax will be limited to a maximum of 30% of:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total net profit from business operations during the period;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Add the net interest expense incurred during the period;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Add up the depreciation expense incurred during the period.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the familiar 30% EBITDA cap that has been in place and will remain unchanged from July 1, 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_EBITDA_theo_Nghi_dinh_255_Huong_dan_chi_tiet_tu_chuyen_gia\"><\/span><b>EBITDA Calculation Formula According to Decree 255: Detailed Guidance from Experts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4772\" aria-describedby=\"caption-attachment-4772\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4772\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA.jpg\" alt=\"T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-va-cong-thuc-tinh-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4772\" class=\"wp-caption-text\">Consulting on controlling interest expense under Decree 255 and the formula for calculating EBITDA.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the process of providing consulting services on controlling interest expense under Decree 255, one of the most common mistakes we have observed among businesses is confusing the conventional accounting EBITDA with the tax-deductible EBITDA. In accordance with the spirit of Decree 255\/2026\/ND-CP, the formula for determining EBITDA as the basis for calculating the ceiling on deductible interest expense is as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 56px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = Net profit from business operations + Interest expense (after deducting interest on deposits and loans) + Depreciation expense<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After determining EBITDA, the business uses the 30% of this figure to compare with the actual net interest expense incurred during the period. If the actual net interest expense is less than or equal to the 30% EBITDA, the entire interest expense is recognized as a deductible expense. Conversely, if it exceeds the 30%, the excess will be excluded from deductible expenses in that tax period.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Example: <\/b><span style=\"font-weight: 400;\">Company X, a limited liability company, is a subsidiary of a foreign corporation in Vietnam. In 2026, it borrowed VND 200 billion from its parent company (affiliated party) at an interest rate of 8%\/year to invest in expanding its factory. The company&#039;s financial data for the 2026 tax period is as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net revenue: 500 billion VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of goods sold and administrative and selling expenses (excluding interest and depreciation): VND 460 billion;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net profit from business operations (including interest expense and depreciation in the cost of goods sold as reported in the accounting records, then added back using the EBITDA formula): 20 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest expense incurred during the period: VND 16 billion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest earned on bank deposits during the period: 1 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation cost: 5 billion VND<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Net interest expense after deducting deposits is determined as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net interest expense = Interest expense incurred during the period \u2013 Interest on bank deposits = 15 billion VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA is defined as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = 20 + 15 + 5 = 40 billion VND\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Maximum amount of deductible interest expense:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">The ceiling amount = 30% x EBITDA = 30% x 40 = 12 billion VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compared to the actual net interest expense of VND 15 billion, Company X exceeded the ceiling by VND 3 billion. This VND 3 billion will be excluded from deductible expenses when determining corporate income tax for 2026, but can be carried forward to subsequent tax periods (up to 5 years) if the interest expense incurred in those years is lower than the 30% EBITDA ceiling for that year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From the above example, it can be seen that with a loan of only 200 billion VND and an interest rate of 8%\/year, the company risks having 3 billion VND in interest expense disallowed simply because the loan and equity structure was not properly planned. If Company X adjusts the loan down to 160 billion VND (keeping the interest rate at 8%), the net interest expense will decrease to approximately 11.8 billion VND, within the ceiling of 12 billion VND, and the entire interest expense will be accepted.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is why consulting on controlling interest expense under Decree 255 right from the capital structure planning stage is crucial, helping businesses proactively control the ratio before risks arise, instead of only discovering problems after tax settlements are completed.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">How to calculate interest expense according to Decree 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_2552026ND-CP_voi_Nghi_dinh_1322020ND-CP\"><\/span><b>Comparing Decree 255\/2026\/ND-CP with Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By comparing Clause 3, Article 16 of Decree 132\/2020\/ND-CP with Decree 255\/2026\/ND-CP, it can be seen that:<\/span><\/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>Decree 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Interest expense limit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% EBITDA\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% EBITDA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The period for carrying forward interest expense that is not deductible.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Maximum of 05 consecutive years<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Constant<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Excluded loan categories\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">According to the old regulations<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep the exclusion groups unchanged.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis for credit institutions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Credit Institutions 2010\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Credit Institutions 2024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis for insurance business\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Insurance Business Law 2022\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The Insurance Business Law 2022, amended and supplemented by the amended Insurance Business Law 2025.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, Decree 255\/2026\/ND-CP mainly inherits the entire content of Decree 132\/2020\/ND-CP, without changing the fundamental nature of the policy on controlling interest expense deductions for enterprises with related-party transactions, but focuses on updating the legal basis to conform with the current legal system.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To gain a more complete and systematic understanding of all these changes, businesses can refer to the following analysis.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\"> New points in Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> before proceeding with a review of their related-party transaction records.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_tiep_chi_phi_lai_vay_vuot_muc_30_EBITDA_sang_cac_ky_tinh_thue_sau\"><\/span><b>The excess interest expense under 30% EBITDA can be carried forward to subsequent tax periods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One point businesses often overlook when calculating their own tax liability is the right to carry forward excess interest expense. According to Decree 255\/2026\/ND-CP, the portion of interest expense that is not deductible due to exceeding the 30% EBITDA limit will be carried forward to the next tax period when determining the total deductible interest expense, applicable if the total deductible interest expense incurred in the next tax period is lower than the prescribed limit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The carry-over period is calculated continuously for no more than 5 years, starting from the year following the year in which the non-deductible interest expense was incurred. However, to fully utilize this benefit, businesses need to closely monitor the data each year, avoiding missing the 5-year period or miscalculating the carry-over interest expense balance. This is also one of the key aspects that the consulting service on controlling interest expenses under Decree 255 helps businesses track across multiple tax periods.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_loai_tru_khoi_quy_dinh_khong_che_chi_phi_lai_vay\"><\/span><b>Cases excluded from the interest expense limitation regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all loans to businesses with related-party transactions are subject to the 30% EBITDA ceiling. According to Decree 255\/2026\/ND-CP, the regulation limiting interest expense does not apply to the following loans:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans granted to taxpayers that are credit institutions under the Law on Credit Institutions 2024;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans taken out by taxpayers who are insurance businesses are governed by the Insurance Business Law 2022, as amended by the amended Insurance Business Law 2025;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official development assistance (ODA) loans and preferential government loans are implemented through a method where the government borrows from foreign sources and then lends to businesses.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans for implementing national target programs (new rural development program and sustainable poverty reduction program);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans are used to invest in programs and projects implementing the State&#039;s social welfare policies, including resettlement housing, housing for workers and students, social housing, and other public welfare projects.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately determining whether a business&#039;s loan falls under the exclusion category is the first and most crucial step in the process of advising on interest expense deductions under Decree 255. In practice, many businesses with loans from credit institutions mistakenly apply the 30% deduction due to a lack of understanding of the exclusion boundaries, leading to the unnecessary exclusion of legitimate interest expenses and causing direct financial losses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_duoc_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>Why do businesses need advice on controlling interest expense under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4771\" aria-describedby=\"caption-attachment-4771\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4771\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-can-duoc-tu-van-khong-che-chi-phi-lai-vay-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4771\" class=\"wp-caption-text\">Reasons why businesses need advice on controlling interest expenses under Decree 255.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_tinh_sai_EBITDA_hoac_xac_dinh_sai_ben_lien_ket\"><\/span><b>Risks associated with miscalculating EBITDA or incorrectly identifying associated parties.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, many businesses encounter the following risks when handling related-party transaction documents themselves without professional support:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect calculation of EBITDA formulas leads to incorrect determination of the 30% ceiling and the unauthorized exclusion or acceptance of interest expense.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inaccurate identification of related parties under Article 5 leads to businesses failing to declare or over-declaring related-party transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Omitting the carry-forward right to deduct interest expenses for a period of 5 years results in the loss of significant legitimate benefits;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrectly applying the excluded loan categories, especially for loans related to credit institutions under the Law on Credit Institutions 2024;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect or incomplete declarations in Appendix I issued with Decree 255\/2026\/ND-CP may result in the tax authorities requesting explanations or even imposing tax assessments.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These errors, however minor, can lead to consequences such as retroactive collection of corporate income tax, late payment interest, and in some cases, even administrative penalties for tax violations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_co_chuyen_gia_tu_van_dong_hanh\"><\/span><b>Benefits of having a consultant by your side.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is why consulting services on controlling interest expense under Decree 255 are increasingly being chosen by businesses with related-party transactions instead of handling it internally. As part of<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Comprehensively, MAN&#039;s team of experts will work alongside businesses to completely solve the problem of controlling interest expenses, specifically helping businesses to:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a comprehensive review of the loan structure, accurately identifying related parties in accordance with the 12 criteria groups in Article 5 of Decree 255\/2026\/ND-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate EBITDA and the 30% control ratio accurately, in accordance with the spirit of Clause 3, Article 16 of Decree 255;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimize deductible interest expenses within legal limits by restructuring the loan-equity ratio appropriately;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor and manage the portion of interest expense carried forward across tax periods, ensuring that the required 5-year deadline is not missed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assist in preparing and filing Appendix I and related documents, and be ready to provide explanations when requested by tax inspectors or auditors.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timely updates on changes in the legal basis, such as Decree 255\/2026\/ND-CP referring to the Law on Credit Institutions 2024 instead of the Law on Credit Institutions 2010, or the application of the amended Law on Insurance Business 2025.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with complex ownership structures, multiple layers of subsidiaries and affiliated companies, or frequent intercompany lending transactions, having a consulting firm to control interest expense under Decree 255 is essential. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/\">MAN \u2013 Master Accountant Network<\/a><\/span><\/strong> Providing comprehensive support throughout the entire process, from planning to tax settlement, will significantly minimize legal risks and optimize financial performance in a sustainable manner.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>Procedures for advising on controlling interest expense under Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure accuracy and compliance with legal regulations, the process of advising on controlling interest expense under Decree 255 is typically implemented in the following steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Review related party transaction records: Collect and analyze all information regarding ownership structure, loans, guarantees, and executive personnel relationships to accurately identify the related party in accordance with Article 5 of Decree 255\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Calculate EBITDA and determine the ceiling for deductible interest expense: Apply the correct formula as per Clause 3, Article 16, and compare it with the actual financial data of the enterprise during the tax period.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Check for carried-forward interest expense: Review the history of previous years to identify any excess interest expense that is still within the 5-year carry-forward period, ensuring the business does not miss out on its legal rights.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Consulting on optimal debt and equity structure: Proposing appropriate adjustments to the debt and equity ratios to proactively control the interest expense ratio within the 30% EBITDA range.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5 \u2013 Support in completing Appendix I and related-party transaction pricing documentation: Prepare all necessary documents according to the m\u1eabu form issued with Decree 255\/2026\/N\u0110-CP, ready for tax settlement and explanations when needed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although Decree 255\/2026\/ND-CP does not fundamentally change the 30% EBITDA limit, the updated legal basis and stricter requirements for identifying related parties necessitate that businesses review all related-party transaction records starting from the 2026 tax year. Understanding the regulations correctly, accurately calculating EBITDA, and maximizing the carry-forward of interest expense will not only help businesses avoid the risk of tax arrears but also optimize capital utilization legally.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business has related-party transactions, especially intra-corporate loans, loans from parent companies, or loans from affiliated companies abroad, don&#039;t wait until tax settlement to review them. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Contact our team of expert trading professionals today for advice on controlling interest expense under Decree 255, tailored to your company&#039;s specific circumstances.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_khong_che_chi_phi_lai_vay_Nghi_dinh_255\"><\/span><b>Frequently Asked Questions about Consulting on Controlling Interest Expenses under Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_co_tiep_tuc_bi_khong_che_30_EBITDA_tu_0172026_khong\"><\/span><b>Will interest expense continue to be subject to the 30% EBITDA cap from July 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. According to Clause 3, Article 16 of Decree 255\/2026\/ND-CP, the limit on interest expense (EBITDA) for enterprises with related-party transactions continues to be maintained, unchanged from the previous regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_theo_Nghi_dinh_255_nhu_the_nao\"><\/span><b>How is EBITDA calculated according to Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA is determined by the total net profit from business operations, plus interest expense after deducting interest on deposits and loans, plus depreciation expense incurred during the period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_co_duoc_chuyen_sang_nam_sau_khong_va_toi_da_bao_lau\"><\/span><b>Can excess interest expenses be carried forward to the following year, and for a maximum period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. The portion of interest expense that is not deductible due to exceeding the 30% EBITDA limit can be carried forward to the next tax period, with a continuous carry-forward period of no more than 5 years from the year following the year in which it was incurred.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_bi_ap_dung_khong_che_chi_phi_lai_vay\"><\/span><b>Which types of loans are not subject to interest expense limits?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This includes loans from credit institutions, insurance companies, ODA loans and preferential government loans, loans for national target programs, and loans for state-funded social welfare projects.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_can_ke_khai_gi_theo_Nghi_dinh_255\"><\/span><b>What information does a business with related-party transactions need to declare according to Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are required to declare the ratio of interest expense in the tax period according to Appendix I issued with Decree 255\/2026\/ND-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u01b0 v\u1ea5n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. D\u00f9 m\u1ee9c kh\u1ed1ng ch\u1ebf 30% [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4769","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=4769"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4769\/revisions"}],"predecessor-version":[{"id":4774,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4769\/revisions\/4774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4770"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}