{"id":4981,"date":"2026-08-21T11:05:50","date_gmt":"2026-08-21T04:05:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4981"},"modified":"2026-09-17T11:03:24","modified_gmt":"2026-09-17T04:03:24","slug":"xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/","title":{"rendered":"Treatment of interest-bearing deposits exceeding the 30% EBITDA threshold for subsequent years"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Handling interest expense on deposits that exceed the 30% EBITDA threshold is the issue that causes the most confusion for many chief accountants when <\/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, and applicable from the 2026 corporate income tax period. A single incorrect offsetting operation between interest on deposits, interest on loans, and interest expense can cause disallowed expenses to increase by billions of dong, resulting in back taxes and late payment penalties. This article systematically reviews the legal basis, formulas, six-step process, and common mistakes, helping businesses with related-party transactions proactively prepare for the tax settlement period.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Vi_sao_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_la_bai_toan_nong_cua_ky_quyet_toan_2026\" >Why is handling interest income exceeding the 30% EBITDA threshold a hot topic for the 2026 tax year?<\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\" >Decree 255\/2026\/ND-CP replaces the old legal framework from July 1, 2026.<\/a><\/li><\/ul><\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Can_cu_phap_ly_cua_viec_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >Legal basis for handling interest payments exceeding the 30% EBITDA threshold.<\/a><\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Hieu_dung_ba_cau_phan_truoc_khi_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >Understand these three components before processing interest-bearing deposits that exceed the 30% EBITDA threshold<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Lai_tien_gui_va_lai_cho_vay_duoc_bu_tru_nhu_the_nao\" >How are interest on deposits and interest on loans offset?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_o_diem_nao\" >What are the differences between tax-based EBITDA and financial-based EBITDA?<\/a><\/li><\/ul><\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Quy_trinh_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >Procedure for Handling Interest Income Exceeding the 30% EBITDA Threshold<\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Vi_du_thuc_te_Xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_tai_mot_doanh_nghiep_san_xuat\" >Real-world example: Handling interest-bearing deposits exceeding the 30% EBITDA threshold at a manufacturing company<\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Tinh_huong_dac_biet_EBITDA_am_hoac_lai_tien_gui_lon_hon_chi_phi_lai_vay\" >Special circumstances: Negative EBITDA or interest income from deposits exceeding interest expense.<\/a><\/li><\/ul><\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Ho_so_va_ke_khai_chung_minh_viec_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >Documents and disclosures demonstrating the treatment of interest-bearing deposits exceeding the 30% EBITDA threshold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Cau_hoi_thuong_gap_ve_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\" >Frequently Asked Questions Regarding the Treatment of Interest Income Exceeding the 30% EBITDA Threshold<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\" >Do businesses with no related-party transactions have to treat interest income exceeding the 30% EBITDA threshold?<\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Phan_chi_phi_lai_vay_vuot_nguong_co_mat_vinh_vien_khong\" >Are any interest expenses that exceed the limit permanently lost?<\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Lai_chenh_lech_ty_gia_co_duoc_tru_khi_tinh_chi_phi_lai_vay_thuan_khong\" >Can exchange rate gains be deducted when calculating net interest expense?<\/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\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Vay_ngan_hang_thuong_mai_co_lam_phat_sinh_nghia_vu_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\" >Does borrowing from commercial banks give rise to an obligation to process interest payments exceeding the 30% EBITDA threshold?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/#Ky_tinh_thue_khong_phat_sinh_giao_dich_lien_ket_thi_co_duoc_chuyen_chi_phi_lai_vay_khong_duoc_tru_cua_ky_truoc_sang_khong\" >If no related-party transactions occur in a tax period, is it possible to carry forward non-deductible interest expense from the previous period?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_la_bai_toan_nong_cua_ky_quyet_toan_2026\"><\/span><b>Why is handling interest income exceeding the 30% EBITDA threshold a hot topic for the 2026 tax year?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4983\" aria-describedby=\"caption-attachment-4983\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4983\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026.jpg\" alt=\"V\u00ec sao x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 b\u00e0i to\u00e1n n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-la-bai-toan-nong-cua-ky-quyet-toan-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4983\" class=\"wp-caption-text\">Why the treatment of interest-bearing deposits exceeding the 30% EBITDA threshold is a pressing issue for the 2026 fiscal year-end closing<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Handling interest expense exceeding the 30% EBITDA threshold involves determining the portion of net interest expense (interest expense after deducting interest on deposits and loans incurred during the period) that exceeds the 30% EBITDA taxable amount, excluding that excess from deductible expenses when calculating corporate income tax, and tracking it for carry-forward to subsequent tax periods for a period not exceeding 5 years.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\"><\/span><b>Decree 255\/2026\/ND-CP replaces the old legal framework from July 1, 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP on tax management for enterprises with related-party transactions was issued by the Government on June 30, 2026, and takes effect from July 1, 2026, applying from the corporate income tax period of 2026. This Decree replaces Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Points to emphasize:<\/b><span style=\"font-weight: 400;\"> The 30% EBITDA threshold remains unchanged. However, the context surrounding it has changed significantly, as has the way it is identified. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Further clarifications have been made (including relationships arising from borrowing and lending), the threshold for exemption from reporting transfer pricing has been raised, the priority order of comparative data sources has been clearly defined, and the threshold for submitting Country-by-Country Reports has been changed to the standard of 750 million EUR in accordance with OECD practice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Direct consequence: The group of businesses required to address interest payments on loans exceeding the 30% EBITDA threshold in 2026 may be broader than that specified in Decree 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three financial consequences when a business ignores the 30% EBITDA threshold.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly, corporate income tax was collected retrospectively. The portion of interest expense exceeding the threshold was disallowed, resulting in an increase in taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, late payment penalties accumulate. The amount due is subject to late payment interest from the time it was supposed to be paid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Third, loss of carryforward rights. This is the most significant but insidious loss. If a business does not track excess amounts in its books and disclosures, proving carryforward rights in subsequent periods becomes almost impossible.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Legal basis for handling interest payments exceeding the 30% EBITDA threshold.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">All provisions regarding the treatment of interest expenses on deposits exceeding the 30% EBITDA threshold are set forth in Clause 3 of Article 16 of Decree 255\/2026\/N\u0110-CP, which addresses the determination of expenses for tax purposes for enterprises engaged in related-party transactions. The chief accountant must be familiar with points a, b, and c of this clause.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point a, Clause 3, Article 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The total interest expense after deducting interest on deposits and loans incurred during the period of the taxpayer is deductible when determining taxable income for corporate income tax purposes, provided it does 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><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three details determine the entire calculation result:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After deducting interest on deposits and interest on loans, the controlled item is net interest expense, not gross interest expense. This is precisely why the process of addressing interest income from deposits that exceeds the 30% EBITDA threshold must always begin with the separation of financial revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total net profit from business operations during the period, taken from the net profit from business operations figure in the Income Statement, not profit before tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After deducting interest on deposits and loans, once on the controlled side and once on the added side of the denominator, the second deduction is the most common technical error, inflating EBITDA and creating a false sense of security.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point b, Clause 3, Article 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The portion of interest expense not deductible under point (a) of this clause shall be carried forward to the next tax period when determining the total deductible interest expense, provided that the total deductible interest expense incurred in the next tax period is lower than the amount stipulated in point (a) of this clause. The carry-forward period for interest expense shall not exceed 5 years from the year following the year in which the non-deductible interest expense was incurred.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point c, Clause 3, Article 16:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The limitation stipulated in point a does not apply to loans of taxpayers that are credit institutions under the Law on Credit Institutions; insurance business organizations under the Law on Insurance Business; official development assistance (ODA) loans, preferential loans of the Government implemented through the method of the Government borrowing from foreign countries to lend to enterprises; loans for implementing national target programs; and loans for investment in programs and projects implementing the State&#039;s social welfare policies.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> This is an exception based on the entity and source of funds, not an exception based on the will of the business. A commercial enterprise borrowing from a bank is still subject to the handling of interest payments exceeding the 30% EBITDA threshold if that loan gives rise to an affiliated relationship as per Article 5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ba_cau_phan_truoc_khi_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Understand these three components before processing interest-bearing deposits that exceed the 30% EBITDA threshold<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The standard formula for handling interest payments exceeding the 30% EBITDA threshold can be summarized as follows:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determine net 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;\">Net interest expense = Interest expense incurred during the period \u2013 (Interest on deposits + Interest expense on loans incurred during the period)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determine EBITDA:<\/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 = Net profit from business operations + Net interest expense + Depreciation expense<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Then, the threshold is excluded:<\/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;\">Deduction threshold = 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The overtaken section was eliminated:<\/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;\">Excess amount disallowed = Net interest expense \u2013 Deduction threshold<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_tien_gui_va_lai_cho_vay_duoc_bu_tru_nhu_the_nao\"><\/span><b>How are interest on deposits and interest on loans offset?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only offset amounts arising during the period: Accrued interest from the previous period or interest received in advance for the next period must be adjusted to the correct period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The true nature of the revenue is that interest on bank deposits and interest from lending activities are offset. Other items included in financial income such as exchange rate differences, dividends, foreign currency gains, and payment discounts are not subject to offsetting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No arbitrary offsetting: If interest income from deposits and loans exceeds interest expense, resulting in a negative net interest expense, there is no obligation to account for deposit interest income exceeding the 30% EBITDA threshold; however, the company must still report it in full.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_o_diem_nao\"><\/span><b>What are the differences between tax-based EBITDA and financial-based EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many CFOs are accustomed to using management EBITDA (earnings before tax + interest + depreciation) and applying it directly to calculations. This approach often leads to inaccurate results for two reasons: tax EBITDA is derived from net operating profit, a figure that includes financial revenue and financial expenses but excludes other income and expenses; and the interest component should be net interest expense, not gross interest expense.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The difference in other income alone, such as profits from the liquidation of fixed assets amounting to tens of billions of dong, is enough to cause the two EBITDA figures to differ.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-chi-phi-lai-vay-duoc-tru\/\">Formula for calculating deductible interest expense.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Procedure for Handling Interest Income Exceeding the 30% EBITDA Threshold<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The procedure for handling interest income on deposits exceeding the 30% EBITDA threshold 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;\">Step 1 \u2013 Determining eligibility: Review the ownership structure, loan agreements, guarantee letters, and borrowing\/lending transactions with the managing individual to determine whether the business falls within the scope of Article 5. The conclusion must be documented in writing with supporting evidence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Financial Data Separation: Prepare a detailed table of interest expense for each loan agreement, separating interest on deposits and interest on loans, comparing it with the general ledger accounts 515 and 635, and excluding the portion of interest expense that has been capitalized into work-in-progress assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Calculate taxable EBITDA and the 30% threshold: Apply the correct formula as specified in point a, clause 3, Article 16, and save the calculation sheet with references to each item on the audited financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Identify and exclude the excess: Record the portion of interest expense that is not deductible from the upward adjustment of taxable income on the corporate income tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5 \u2013 Open the carry-over tracking ledger: Create a separate tracking table for each year of occurrence, clearly recording the amount, year of occurrence, year of carry-over expiration, and the amount used in each period. This is crucial documentation for subsequent periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 6 \u2013 Completing the documentation and declaration: Declare the interest expense ratio according to the Appendix issued with the Decree, submit it along with the tax return, and simultaneously complete the Transfer Pricing Documentation if it is not exempt from preparation.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_Xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_tai_mot_doanh_nghiep_san_xuat\"><\/span><b>Real-world example: Handling interest-bearing deposits exceeding the 30% EBITDA threshold at a manufacturing company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4984\" aria-describedby=\"caption-attachment-4984\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4984\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg\" alt=\"Case study v\u1ec1 x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-ve-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4984\" class=\"wp-caption-text\">Case Study on the Treatment of Interest-Bearing Deposits Exceeding the 30% EBITDA Threshold<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>Suppose:<\/b><span style=\"font-weight: 400;\"> Company A (manufacturer of components, borrowing from its parent company abroad) has the following data for the 2026 tax period:<\/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>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount (billion VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net operating profit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Interest expense incurred during the period\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Interest earned on deposits + Interest earned on loans during the period<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Depreciation expense for the period<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculation steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net interest expense = 45 \u2212 5 = 40 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable EBITDA = 50 + 40 + 10 = 100 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduction threshold = 30% \u00d7 100 = 30 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excess amount rejected = 40 - 30 = 10 billion VND<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company A adjusts its taxable income upwards by VND 10 billion in the 2026 period, and simultaneously records this VND 10 billion in the carry-forward ledger, with a continuous use period not exceeding 5 years from 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Assuming that in 2027 the company reduces its outstanding debt, with net interest expense at 20 billion VND while the 30% EBITDA threshold reaches 28 billion VND, there is a remaining margin of 8 billion VND. The company is allowed to carry forward 8 billion VND from the outstanding balance of 2026 to be deducted in 2027; the remaining 2 billion VND will continue to be monitored for subsequent periods within the remaining term.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This figure illustrates why addressing interest expense on deposits that exceeds the 30% EBITDA threshold should be viewed as a multi-year plan, rather than a one-time adjustment.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> If no related-party transactions occur during the period, the non-deductible interest expense from the previous period cannot be carried forward.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> If, in 2025, there are excess interest expenses but no related-party transactions occur in 2026, the enterprise is not allowed to carry forward the excess amount from 2025 to 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_dac_biet_EBITDA_am_hoac_lai_tien_gui_lon_hon_chi_phi_lai_vay\"><\/span><b>Special circumstances: Negative EBITDA or interest income from deposits exceeding interest expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If EBITDA is negative or zero, the deduction threshold is zero or meaningless, resulting in the entire net interest expense being disallowed for the period. Businesses that are losing money, have made significant investments, or are newly operational often find themselves in this situation and are the group requiring the most rigorous transitional tracking.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Net interest expense is considered negative when interest income from deposits plus interest on loans exceeds interest expense, provided there is no excess. Businesses should still declare interest as usual and keep the spreadsheet for explanation.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> If EBITDA is less than 0, the entire interest expense for the tax period is not deductible. The non-deductible portion of interest expense is carried forward to subsequent tax periods.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_va_ke_khai_chung_minh_viec_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Documents and disclosures demonstrating the treatment of interest-bearing deposits exceeding the 30% EBITDA threshold<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4985\" aria-describedby=\"caption-attachment-4985\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4985\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg\" alt=\"H\u1ed3 s\u01a1 v\u00e0 k\u00ea khai ch\u1ee9ng minh vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-va-ke-khai-chung-minh-viec-xu-ly-tien-lai-vay-vuot-nguong-30-EBITDA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4985\" class=\"wp-caption-text\">Documents and disclosures demonstrating the treatment of interest-bearing deposits exceeding the 30% EBITDA threshold<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The method of calculation must be proven during an audit. The minimum required documentation should include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The 30% EBITDA threshold spreadsheet includes references to financial statement figures and accounting account numbers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A detailed breakdown of interest expenses for each loan agreement, including the loan contract, appendices, payment documents, and bank confirmation of interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The statement of deposit and loan interest is compared with the bank statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The multi-year transitional tracking table shows the opening balance, transactions, usage, closing balance, and expiration year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The appendix declaring the interest expense ratio, using the form issued with Decree 255\/2026\/ND-CP, must be submitted together with the corporate income tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The documentation for determining transfer pricing (Country Documentation, Global Documentation, Country-by-Country Report) should pay particular attention to the section demonstrating that the interest rate on loans to related parties is consistent with the arm&#039;s-length principle.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Related-party transactions always require expertise due to the complexity of the operations, as well as a thorough understanding of tax law and finance. If a business does not have a dedicated department, consulting with a professional is recommended. <\/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;\"> For in-depth support, consult specialized and experienced organizations like MAN \u2013 Master Accountant Network.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With over 30 years of experience in the field and having partnered with more than 500 FDI enterprises, MAN is confident in supporting businesses in all matters related to related-party transactions (transfer pricing).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>A note on the nature of it:<\/b><span style=\"font-weight: 400;\"> If the interest rate on related-party loans does not reflect market prices, the tax authorities may reassess the interest expense before applying the 30% EBITDA threshold. This means that a weak related-party transaction pricing record will cause the amount exceeding the threshold to be inflated significantly.<\/span><\/p>\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;\">If your company&#039;s interest expense record still has uncertainties, from determining the eligibility of related parties and separating interest income from deposits to tracking multi-year carry-over statements, let the team of related party transaction experts at MAN \u2013 Master Accountant Network help your business prepare for the upcoming tax year.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/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_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA\"><\/span><b>Frequently Asked Questions Regarding the Treatment of Interest Income Exceeding the 30% EBITDA Threshold<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_co_giao_dich_lien_ket_co_phai_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\"><\/span><b>Do businesses with no related-party transactions have to treat interest income exceeding the 30% EBITDA threshold?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The limitation stipulated in point a, clause 3, Article 16 only applies to taxpayers with related-party relationships and related-party transactions occurring during the period. However, businesses should still keep records proving they do not fall under the scope of Article 5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_chi_phi_lai_vay_vuot_nguong_co_mat_vinh_vien_khong\"><\/span><b>Are any interest expenses that exceed the limit permanently lost?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is not lost immediately. According to point b, clause 3, Article 16, the non-deductible portion is carried forward to the next tax period when the total deductible interest expense for that period is lower than the threshold, with the carry-forward period not exceeding 5 years from the year following the year of occurrence.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_chenh_lech_ty_gia_co_duoc_tru_khi_tinh_chi_phi_lai_vay_thuan_khong\"><\/span><b>Can exchange rate gains be deducted when calculating net interest expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Only interest on deposits and interest on loans arising during the period are offset in accordance with the wording of point a, clause 3, Article 16.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_co_lam_phat_sinh_nghia_vu_xu_ly_tien_gui_lai_vay_vuot_nguong_30_EBITDA_khong\"><\/span><b>Does borrowing from commercial banks give rise to an obligation to process interest payments exceeding the 30% EBITDA threshold?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It depends on the case. If the lending institution does not participate in the management, control, capital contribution, or investment in the borrowing or guaranteeing enterprise, then that loan alone does not create an affiliated relationship. Conversely, when the loan simultaneously reaches the threshold of 25% of owner&#039;s equity and over 50% of the total value of medium and long-term debts in the context of other affiliated factors, the enterprise falls within the scope of application.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_khong_phat_sinh_giao_dich_lien_ket_thi_co_duoc_chuyen_chi_phi_lai_vay_khong_duoc_tru_cua_ky_truoc_sang_khong\"><\/span><b>If no related-party transactions occur in a tax period, is it possible to carry forward non-deductible interest expense from the previous period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The carryforward under point b, clause 3, Article 16 only applies to determining the total deductible interest expense, and only to taxpayers who have related-party transactions during the period. In periods without related-party transactions, the enterprise is not within the scope of application and cannot include the outstanding balance from the previous period for deduction.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00fang t\u00fang nh\u1ea5t khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ch\u1ec9 m\u1ed9t thao t\u00e1c b\u00f9 tr\u1eeb sai gi\u1eefa [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4981","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\/4981","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=4981"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4981\/revisions"}],"predecessor-version":[{"id":5151,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4981\/revisions\/5151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4982"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}