{"id":5131,"date":"2026-09-11T15:22:52","date_gmt":"2026-09-11T08:22:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5131"},"modified":"2026-09-11T15:22:52","modified_gmt":"2026-09-11T08:22:52","slug":"thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/","title":{"rendered":"What is the period for carrying forward interest expenses under Decree 255?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 con s\u1ed1 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00e0o c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 t\u00ednh thu\u1ebf 2026, b\u1edfi \u0111\u00e2y ch\u00ednh l\u00e0 h\u1ea1n d\u00f9ng c\u1ee7a ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eebng b\u1ecb lo\u1ea1i v\u00ec v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA. \u0110\u1ec3 r\u1ea3 l\u1eddi sai c\u00e2u h\u1ecfi n\u00e0y, d\u00f9 ch\u1ec9 l\u1ec7ch m\u1ed9t n\u0103m c\u0169ng \u0111\u1ee7 khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 tay b\u1ecf qua m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u1ee3p ph\u00e1p, ho\u1eb7c t\u1ec7 h\u01a1n, k\u00ea khai gi\u1ea3m tr\u1eeb m\u1ed9t kho\u1ea3n \u0111\u00e3 h\u1ebft h\u1ea1n v\u00e0 b\u1ecb truy thu khi thanh tra. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y b\u00f3c t\u00e1ch ch\u00ednh x\u00e1c quy \u0111\u1ecbnh t\u1ea1i <\/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\">\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, l\u00e0m r\u00f5 c\u00e1ch t\u00ednh m\u1ed1c 05 n\u0103m, c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111i k\u00e8m v\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u1ea5t tr\u00ean th\u1ef1c t\u1ebf.<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Vi_sao_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_cau_hoi_nong_cua_ky_quyet_toan_2026\" >V\u00ec sao th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 c\u00e2u h\u1ecfi n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Can_cu_phap_ly_xac_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Diem_a_khoan_3_Dieu_16_Nguong_30_EBITDA_lam_phat_sinh_phan_chi_phi_phai_chuyen\" >\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16: Ng\u01b0\u1ee1ng 30% EBITDA l\u00e0m ph\u00e1t sinh ph\u1ea7n chi ph\u00ed ph\u1ea3i chuy\u1ec3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Diem_b_khoan_3_Dieu_16_Quy_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >\u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16: Quy \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Diem_c_d_khoan_3_Dieu_16_Doi_tuong_loai_tru_va_nghia_vu_ke_khai\" >\u0110i\u1ec3m c, d kho\u1ea3n 3 \u0110i\u1ec1u 16: \u0110\u1ed1i t\u01b0\u1ee3ng lo\u1ea1i tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Hieu_dung_ban_chat_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Moc_bat_dau_tinh_thoi_han\" >M\u1ed1c b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi h\u1ea1n<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Dieu_kien_de_duoc_chuyen_Ky_nhan_phai_thap_hon_nguong\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n: K\u1ef3 nh\u1eadn ph\u1ea3i th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Dong_ho_05_nam_khong_dung_vi_thieu_giao_dich_lien_ket\" >\u0110\u1ed3ng h\u1ed3 05 n\u0103m kh\u00f4ng d\u1eebng v\u00ec thi\u1ebfu giao d\u1ecbch li\u00ean k\u1ebft<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Vi_du_minh_hoa_cach_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Cach_theo_doi_va_ke_khai_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >C\u00e1ch theo d\u00f5i v\u00e0 k\u00ea khai th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_bao_nhieu_nam\" >What is the period for carrying forward interest expenses under Decree 255?<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Moc_bat_dau_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_nam_nao\" >M\u1ed1c b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 n\u0103m n\u00e0o?<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Ky_nao_cung_duoc_dua_so_treo_vao_tru_trong_thoi_han_05_nam_dung_khong\" >K\u1ef3 n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a s\u1ed1 treo v\u00e0o tr\u1eeb trong th\u1eddi h\u1ea1n 05 n\u0103m, \u0111\u00fang kh\u00f4ng?<\/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\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Neu_mot_nam_trong_chuoi_05_nam_doanh_nghiep_khong_co_giao_dich_lien_ket_thi_thoi_han_co_bi_tam_dung_khong\" >N\u1ebfu m\u1ed9t n\u0103m trong chu\u1ed7i 05 n\u0103m doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec th\u1eddi h\u1ea1n c\u00f3 b\u1ecb t\u1ea1m d\u1eebng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Het_05_nam_ma_van_con_so_du_chua_su_dung_thi_xu_ly_the_nao\" >H\u1ebft 05 n\u0103m m\u00e0 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 ch\u01b0a s\u1eed d\u1ee5ng th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-chuyen-chi-phi-lai-vay-theo-nghi-dinh-255\/#Nhung_khoan_vay_nao_khong_phai_ap_dung_quy_dinh_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\" >Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_cau_hoi_nong_cua_ky_quyet_toan_2026\"><\/span><b>V\u00ec sao th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 c\u00e2u h\u1ecfi n\u00f3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 30% EBITDA v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean, nh\u01b0ng ph\u1ea1m vi doanh nghi\u1ec7p b\u1ecb nh\u1eadn di\u1ec7n c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n, \u0111\u1ed3ng ngh\u0129a s\u1ed1 \u0111\u01a1n v\u1ecb ph\u00e1t sinh ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i v\u00e0 do \u0111\u00f3 ph\u1ea3i quan t\u00e2m \u0111\u1ebfn th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255, nhi\u1ec1u kh\u1ea3 n\u0103ng s\u1ebd r\u1ed9ng h\u01a1n nh\u1eefng n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c lo\u1ea1i chi ph\u00ed. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u00f4ng m\u1ea5t \u0111i ngay m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p &#8220;treo l\u1ea1i&#8221; \u0111\u1ec3 b\u00f9 tr\u1eeb \u1edf c\u00e1c k\u1ef3 sau. Nh\u01b0ng quy\u1ec1n l\u1ee3i n\u00e0y c\u00f3 h\u1ea1n \u0111\u1ecbnh r\u00f5 r\u00e0ng, v\u00e0 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1eafm ch\u1eafc th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255, c\u00f3 ba h\u1ec7 qu\u1ea3 th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf l\u1ee1 c\u01a1 h\u1ed9i s\u1eed d\u1ee5ng s\u1ed1 treo v\u00ec kh\u00f4ng theo d\u00f5i \u0111\u00fang n\u0103m h\u1ebft h\u1ea1n, d\u1eabn \u0111\u1ebfn chi ph\u00ed l\u00e3i vay h\u1ee3p ph\u00e1p b\u1ecb &#8220;ch\u1ebft&#8221; tr\u00ean s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai gi\u1ea3m tr\u1eeb sai k\u1ef3, \u0111\u01b0a s\u1ed1 treo \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n v\u00e0o t\u1edd khai, b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i khi thanh tra k\u00e8m truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn gi\u1eefa n\u0103m \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n v\u00e0 n\u0103m th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p c\u00f3 nh\u1eefng k\u1ef3 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5133\" aria-describedby=\"caption-attachment-5133\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5133\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5133\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 n\u1eb1m t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111i\u1ec1u kho\u1ea3n v\u1ec1 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, g\u1ed3m b\u1ed1n \u0111i\u1ec3m a, b, c, d c\u1ea7n \u0111\u1ecdc li\u1ec1n m\u1ea1ch v\u1edbi nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_a_khoan_3_Dieu_16_Nguong_30_EBITDA_lam_phat_sinh_phan_chi_phi_phai_chuyen\"><\/span><b>\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16: Ng\u01b0\u1ee1ng 30% EBITDA l\u00e0m ph\u00e1t sinh ph\u1ea7n chi ph\u00ed ph\u1ea3i chuy\u1ec3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi n\u00f3i \u0111\u1ebfn th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ebfp, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea7n chi ph\u00ed n\u00e0o s\u1ebd ph\u1ea3i chuy\u1ec3n. \u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh:<\/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;\">T\u00f3m l\u1ea1i: Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA thu\u1ebf, t\u00ednh tr\u00ean chi ph\u00ed l\u00e3i vay <\/span><b>thu\u1ea7n<\/b><span style=\"font-weight: 400;\"> (\u0111\u00e3 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay). Ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. \u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n s\u1ebd \u0111i v\u00e0o di\u1ec7n \u00e1p d\u1ee5ng th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 \u1edf \u0111i\u1ec3m b. N\u1ebfu ch\u01b0a n\u1eafm ch\u1eafc c\u00e1ch t\u00ednh n\u00e0y, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu l\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-ebitda\/\"> EBITDA calculation formula<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ea7n theo d\u00f5i chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_khoan_3_Dieu_16_Quy_dinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>\u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16: Quy \u0111\u1ecbnh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n then ch\u1ed1t tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp c\u00e2u h\u1ecfi c\u1ee7a b\u00e0i vi\u1ebft:<\/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;\">\u0110\u1ec3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c nh\u1ea5t cho th\u1eafc m\u1eafc th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 bao nhi\u00eau n\u0103m? \u0110\u00f3 l\u00e0 ch\u00ednh l\u00e0 <\/span><b>kh\u00f4ng qu\u00e1 05 n\u0103m, t\u00ednh li\u00ean t\u1ee5c, b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m li\u1ec1n k\u1ec1 sau n\u0103m ph\u00e1t sinh kho\u1ea3n chi ph\u00ed b\u1ecb lo\u1ea1i.<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed3ng th\u1eddi, \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u1eb7t ra m\u1ed9t \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c song song v\u1edbi th\u1eddi h\u1ea1n l\u00e0 doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u01b0a s\u1ed1 treo v\u00e0o tr\u1eeb \u1edf k\u1ef3 m\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 \u0111\u00f3 <\/span><b>th\u1ea5p h\u01a1n<\/b><span style=\"font-weight: 400;\"> m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA, ngh\u0129a l\u00e0 ph\u1ea3i c\u00f2n &#8220;d\u01b0 \u0111\u1ecba&#8221; m\u1edbi c\u00f3 ch\u1ed7 cho s\u1ed1 treo c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_c_d_khoan_3_Dieu_16_Doi_tuong_loai_tru_va_nghia_vu_ke_khai\"><\/span><b>\u0110i\u1ec3m c, d kho\u1ea3n 3 \u0110i\u1ec1u 16: \u0110\u1ed1i t\u01b0\u1ee3ng lo\u1ea1i tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay \u0111\u1ec1u r\u01a1i v\u00e0o ph\u1ea1m vi \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30% EBITDA v\u00e0 do \u0111\u00f3 c\u0169ng kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255. \u0110i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16 lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) v\u00e0 vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, c\u00f9ng c\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16 b\u1ed5 sung ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh \u0111i k\u00e8m: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi vi\u1ec7c ch\u1ee9ng minh s\u1ed1 d\u01b0 chuy\u1ec3n ti\u1ebfp qua t\u1eebng n\u0103m, n\u00ean kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi kh\u1ecfi c\u00e2u chuy\u1ec7n th\u1eddi h\u1ea1n 05 n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ban_chat_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5134\" aria-describedby=\"caption-attachment-5134\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5134\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg\" alt=\"Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Hieu-dung-ban-chat-thoi-gian-chuyen-chi-phi-lai-vay-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5134\" class=\"wp-caption-text\">Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Con s\u1ed1 05 n\u0103m nghe c\u00f3 v\u1ebb \u0111\u01a1n gi\u1ea3n nh\u01b0ng c\u00e1ch v\u1eadn h\u00e0nh tr\u00ean th\u1ef1c t\u1ebf l\u1ea1i ph\u1ee9c t\u1ea1p h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ed9t ph\u00e9p tr\u1eeb ng\u00e0y th\u00e1ng th\u00f4ng th\u01b0\u1eddng. Ba y\u1ebfu t\u1ed1 d\u01b0\u1edbi \u0111\u00e2y quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 t\u1eadn d\u1ee5ng tr\u1ecdn v\u1eb9n \u0111\u01b0\u1ee3c th\u1eddi h\u1ea1n n\u00e0y hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_bat_dau_tinh_thoi_han\"><\/span><b>M\u1ed1c b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c t\u00ednh <\/span><b>t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\"> kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, ch\u1ee9 kh\u00f4ng t\u00ednh t\u1eeb n\u0103m ph\u00e1t sinh. V\u00ed d\u1ee5, n\u1ebfu ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf 2026, th\u1eddi h\u1ea1n 05 n\u0103m b\u1eaft \u0111\u1ea7u ch\u1ea1y t\u1eeb n\u0103m 2027 v\u00e0 k\u1ebft th\u00fac ch\u1eadm nh\u1ea5t v\u00e0o n\u0103m 2031. Nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf \u0111\u00e2y l\u00e0 t\u00ednh lu\u00f4n c\u1ea3 n\u0103m 2026 v\u00e0o trong 05 n\u0103m \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n, khi\u1ebfn doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 sai th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_chuyen_Ky_nhan_phai_thap_hon_nguong\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n: K\u1ef3 nh\u1eadn ph\u1ea3i th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i c\u1ee9 c\u00f2n trong h\u1ea1n 05 n\u0103m l\u00e0 m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb. \u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 r\u00e0ng bu\u1ed9c r\u00f5, vi\u1ec7c chuy\u1ec3n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span><b>khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> c\u1ee7a k\u1ef3 ti\u1ebfp theo, v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng n\u1ebfu chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 \u0111\u00f3 <\/span><b>th\u1ea5p h\u01a1n<\/b><span style=\"font-weight: 400;\"> m\u1ee9c 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ph\u1ea3i c\u00f2n d\u01b0 \u0111\u1ecba trong ng\u01b0\u1ee1ng c\u1ee7a k\u1ef3 nh\u1eadn th\u00ec s\u1ed1 treo c\u0169 m\u1edbi c\u00f3 \u0111\u1ec3 h\u1ea5p th\u1ee5. Mu\u1ed1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang d\u01b0 \u0111\u1ecba n\u00e0y, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/\"> related party interest expense<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ph\u00e1t sinh trong k\u1ef3 tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_ho_05_nam_khong_dung_vi_thieu_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed3ng h\u1ed3 05 n\u0103m kh\u00f4ng d\u1eebng v\u00ec thi\u1ebfu giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 chi ti\u1ebft d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t khi t\u00ednh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo \u0111i\u1ec3m a ch\u1ec9 \u0111\u1eb7t ra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><b>c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t n\u0103m n\u00e0o \u0111\u00f3 trong giai \u0111o\u1ea1n 05 n\u0103m, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n giao d\u1ecbch li\u00ean k\u1ebft (v\u00ed d\u1ee5 \u0111\u00e3 t\u1ea5t to\u00e1n kho\u1ea3n vay v\u1edbi c\u00f4ng ty m\u1eb9), th\u00ec n\u0103m \u0111\u00f3 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng kho\u1ea3n 3 \u0110i\u1ec1u 16, kh\u00f4ng c\u00f3 ph\u00e9p t\u00ednh ng\u01b0\u1ee1ng n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, v\u00e0 c\u0169ng kh\u00f4ng c\u00f3 &#8220;c\u1eeda&#8221; \u0111\u1ec3 \u0111\u01b0a s\u1ed1 treo v\u00e0o tr\u1eeb trong n\u0103m \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, <\/span><b>n\u0103m \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o trong 05 n\u0103m li\u00ean t\u1ee5c<\/b><span style=\"font-weight: 400;\">, v\u00ec th\u1eddi h\u1ea1n t\u00ednh li\u00ean t\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh, kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh t\u1ea1m d\u1eebng hay b\u1ea3o l\u01b0u cho nh\u1eefng n\u0103m kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft song song v\u1edbi k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng s\u1ed1 d\u01b0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/\"> Interest expenses are not deductible.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111ang treo tr\u00ean s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e0 s\u1eed: C\u00f4ng ty B c\u00f3 kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, k\u1ef3 t\u00ednh thu\u1ebf 2026 ph\u00e1t sinh 12 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16, th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u1ed1i v\u1edbi 12 t\u1ef7 \u0111\u1ed3ng n\u00e0y b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2027 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c, t\u1ee9c h\u1ea1n cu\u1ed1i l\u00e0 k\u1ef3 t\u00ednh thu\u1ebf 2031.<\/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; width: 10.2204%;\"><b>Tax period<\/b><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><b>T\u00ecnh hu\u1ed1ng<\/b><\/td>\n<td style=\"text-align: center; width: 52.4048%;\"><b>Result<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, chi ph\u00ed l\u00e3i vay thu\u1ea7n th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng 6 t\u1ef7<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n 6 t\u1ef7, c\u00f2n treo l\u1ea1i 6 t\u1ef7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 n\u0103m n\u00e0y v\u1eabn t\u00ednh v\u00e0o m\u1ed1c th\u1eddi h\u1ea1n 05 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 d\u01b0 \u0111\u1ecba 3 t\u1ef7<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n 3 t\u1ef7, c\u00f2n treo 3 t\u1ef7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<td style=\"width: 36.5731%;\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, d\u01b0 \u0111\u1ecba 3 t\u1ef7<\/span><\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n h\u1ebft 3 t\u1ef7 c\u00f2n l\u1ea1i, s\u1ed1 treo v\u1ec1 0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 10.2204%;\"><span style=\"font-weight: 400;\">2031<\/span><\/td>\n<td style=\"width: 36.5731%;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width: 52.4048%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n s\u1ed1 treo c\u1ea7n theo d\u00f5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh kh\u00e1c: N\u1ebfu \u0111\u1ebfn h\u1ebft k\u1ef3 2031 m\u00e0 c\u00f4ng ty B v\u1eabn c\u00f2n s\u1ed1 d\u01b0 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, ph\u1ea7n c\u00f2n l\u1ea1i <\/span><b>m\u1eb7c nhi\u00ean h\u1ebft hi\u1ec7u l\u1ef1c chuy\u1ec3n ti\u1ebfp<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u00ea khai gi\u1ea3m tr\u1eeb \u1edf c\u00e1c k\u1ef3 sau, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p v\u1eabn c\u00f2n giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_theo_doi_va_ke_khai_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>C\u00e1ch theo d\u00f5i v\u00e0 k\u00ea khai th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm \u0111\u00fang con s\u1ed1 05 n\u0103m ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ee7 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng theo d\u00f5i \u0111\u1ee7 chi ti\u1ebft \u0111\u1ec3 ch\u1ee9ng minh v\u1edbi c\u01a1 quan thu\u1ebf. B\u1ed1n n\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ea7n c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed5 theo d\u00f5i ri\u00eang cho t\u1eebng n\u0103m ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">, ghi r\u00f5 s\u1ed1 ti\u1ec1n b\u1ecb lo\u1ea1i, n\u0103m ph\u00e1t sinh, n\u0103m h\u1ebft h\u1ea1n (kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo) v\u00e0 s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng qua t\u1eebng k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed9t ghi ch\u00fa &#8220;n\u0103m kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng&#8221;<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u00ec sao s\u1ed1 treo kh\u00f4ng gi\u1ea3m trong n\u0103m \u0111\u00f3 nh\u01b0ng \u0111\u1ed3ng h\u1ed3 05 n\u0103m v\u1eabn ti\u1ebfp t\u1ee5c ch\u1ea1y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay<\/b><span style=\"font-weight: 400;\"> theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1ed7i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi b\u1ea3ng t\u00ednh ng\u01b0\u1ee1ng 30% EBITDA<\/b><span style=\"font-weight: 400;\"> c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c d\u01b0 \u0111\u1ecba c\u00f2n tr\u1ed1ng tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a bao nhi\u00eau s\u1ed1 treo v\u00e0o tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch vay v\u1ed1n d\u00e0i h\u1ea1n n\u00ean \u0111\u01b0a b\u00e0i to\u00e1n th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0o ngay t\u1eeb kh\u00e2u ho\u1ea1ch \u0111\u1ecbnh d\u00f2ng ti\u1ec1n, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd \u1edf th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, b\u1edfi m\u1ed7i n\u0103m tr\u00f4i qua m\u00e0 kh\u00f4ng d\u00f9ng \u0111\u01b0\u1ee3c s\u1ed1 treo l\u00e0 m\u1ed9t n\u0103m v\u0129nh vi\u1ec5n kh\u00f4ng l\u1ea5y l\u1ea1i \u0111\u01b0\u1ee3c.<\/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;\">Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 <\/span><b>kh\u00f4ng qu\u00e1 05 n\u0103m, t\u00ednh li\u00ean t\u1ee5c, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0ng con s\u1ed1 05 n\u0103m ch\u1ec9 c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf khi doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi n\u1eafm r\u00f5 hai \u0111i\u1ec1u ki\u1ec7n \u0111i k\u00e8m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o k\u1ef3 c\u00f3 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng 30% EBITDA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 \u0111\u1ed3ng h\u1ed3 05 n\u0103m v\u1eabn ti\u1ebfp t\u1ee5c ch\u1ea1y ngay c\u1ea3 trong nh\u1eefng n\u0103m doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang c\u00f3 s\u1ed1 d\u01b0 chi ph\u00ed l\u00e3i vay treo l\u1ea1i t\u1eeb nh\u1eefng k\u1ef3 tr\u01b0\u1edbc, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 chu\u1ed7i h\u1ed3 s\u01a1 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu l\u1ea1i t\u1eebng m\u1ed1c th\u1eddi gian v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n n\u00e0o c\u00f2n hi\u1ec7u l\u1ef1c, ph\u1ea7n n\u00e0o s\u1eafp h\u1ebft h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng c\u00f9ng doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/\"> x\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi k\u1ef3 t\u00ednh thu\u1ebf 2026 \u0111\u01b0\u1ee3c kh\u00f3a s\u1ed5, \u0111\u1ec3 kh\u00f4ng m\u1ed9t kho\u1ea3n chi ph\u00ed h\u1ee3p ph\u00e1p n\u00e0o b\u1ecb b\u1ecf l\u1ee1 ch\u1ec9 v\u00ec t\u00ednh sai m\u1ed9t n\u0103m trong chu\u1ed7i n\u0103m n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/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_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_bao_nhieu_nam\"><\/span><b>What is the period for carrying forward interest expenses under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 05 n\u0103m, t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_bat_dau_tinh_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255_la_nam_nao\"><\/span><b>M\u1ed1c b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 n\u0103m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 n\u0103m li\u1ec1n k\u1ec1 sau n\u0103m ph\u00e1t sinh kho\u1ea3n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i, kh\u00f4ng ph\u1ea3i ch\u00ednh n\u0103m ph\u00e1t sinh. V\u00ed d\u1ee5 chi ph\u00ed b\u1ecb lo\u1ea1i \u1edf k\u1ef3 2026 th\u00ec th\u1eddi h\u1ea1n b\u1eaft \u0111\u1ea7u t\u1eeb 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_nao_cung_duoc_dua_so_treo_vao_tru_trong_thoi_han_05_nam_dung_khong\"><\/span><b>K\u1ef3 n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a s\u1ed1 treo v\u00e0o tr\u1eeb trong th\u1eddi h\u1ea1n 05 n\u0103m, \u0111\u00fang kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o k\u1ef3 m\u00e0 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 \u0111\u00f3 th\u1ea5p h\u01a1n m\u1ee9c 30% EBITDA theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_mot_nam_trong_chuoi_05_nam_doanh_nghiep_khong_co_giao_dich_lien_ket_thi_thoi_han_co_bi_tam_dung_khong\"><\/span><b>N\u1ebfu m\u1ed9t n\u0103m trong chu\u1ed7i 05 n\u0103m doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec th\u1eddi h\u1ea1n c\u00f3 b\u1ecb t\u1ea1m d\u1eebng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Th\u1eddi h\u1ea1n t\u00ednh li\u00ean t\u1ee5c, n\u0103m \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o trong 05 n\u0103m d\u00f9 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 treo trong n\u0103m \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Het_05_nam_ma_van_con_so_du_chua_su_dung_thi_xu_ly_the_nao\"><\/span><b>H\u1ebft 05 n\u0103m m\u00e0 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 ch\u01b0a s\u1eed d\u1ee5ng th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u00f2n l\u1ea1i h\u1ebft hi\u1ec7u l\u1ef1c chuy\u1ec3n ti\u1ebfp, kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u00ea khai gi\u1ea3m tr\u1eeb \u1edf c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p v\u1eabn ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_vay_nao_khong_phai_ap_dung_quy_dinh_ve_thoi_gian_chuyen_chi_phi_lai_vay_theo_Nghi_dinh_255\"><\/span><b>Nh\u1eefng kho\u1ea3n vay n\u00e0o kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i Ch\u00ednh ph\u1ee7 cho vay l\u1ea1i, v\u1ed1n vay ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, v\u00e0 v\u1ed1n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 con s\u1ed1 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00e0o c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 t\u00ednh thu\u1ebf 2026, b\u1edfi \u0111\u00e2y ch\u00ednh l\u00e0 h\u1ea1n d\u00f9ng c\u1ee7a ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eebng b\u1ecb lo\u1ea1i v\u00ec v\u01b0\u1ee3t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5131","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=5131"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5131\/revisions"}],"predecessor-version":[{"id":5135,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5131\/revisions\/5135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5132"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}