{"id":461,"date":"2023-08-21T02:27:29","date_gmt":"2023-08-21T02:27:29","guid":{"rendered":"https:\/\/thunderdragon.vn\/?p=461"},"modified":"2023-08-21T02:27:29","modified_gmt":"2023-08-21T02:27:29","slug":"the-interest-expense-can-be-carried-forward-to-the-next-period-if-ebitda-is-negative","status":"publish","type":"post","link":"https:\/\/thunderdragon.vn\/en\/the-interest-expense-can-be-carried-forward-to-the-next-period-if-ebitda-is-negative\/","title":{"rendered":"The interest expense can be carried forward to the next period if EBITDA is negative"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; color: #ff6600;\"><strong><em>The interest expense can be carried forward to the next period if EBITDA is negative, following the guidelines in official letter No. 9662\/TCBDU-TTHT dated 5 June 2023 from Tax Department of Binh Duong Province.<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>According to Tax Department of Binh Duong Province, if the net profit from business operations in the period plus (+) interest expense after subtracting (-) interest on deposits and borrowing occurring in the period, and plus (+) depreciation expense incurred in the period is negative (negative EBITDA), then the interest expense incurred in the period:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Shall not be deductible<\/em><\/strong><em> when determining the taxable income of the current tax period; and<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Shall be carried forward<\/em><\/strong><em> to the next tax periods (up to a maximum of 5 years as prescribed in Decree 132\/2020\/N\u0110-CP, Article 16, Clause 3, point b).<\/em><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif;\"><em>Download file:<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/thunderdragon.vn\/wp-content\/uploads\/2023\/08\/9662_Binh-Duong_Duoc-chuyen-chi-phi-lai-vay-khi-EBITDA-am.pdf\">9662_Binh Duong_Duoc chuyen chi phi lai vay khi EBITDA am<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The interest expense can be carried forward to the next period if EBITDA is negative, following the guidelines in official letter No. 9662\/TCBDU-TTHT dated 5 June 2023 from Tax Department of Binh Duong Province. According to Tax Department of Binh Duong Province, if the net profit from business operations in the period plus (+) interest<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,19],"tags":[27,26,25],"class_list":["post-461","post","type-post","status-publish","format-standard","hentry","category-legislation","category-news","tag-carried-forward","tag-interest-expense","tag-negative-ebitda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The interest expense can be carried forward to the next period if EBITDA is negative - Thunder Dragon<\/title>\n<meta name=\"description\" content=\"The interest expense can be carried forward to the next period if EBITDA is negative, following the guidelines in official letter No. 9662\/TCBDU-TTHT dated 5 June 2023 from Tax Department of Binh Duong Province.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/thunderdragon.vn\/en\/the-interest-expense-can-be-carried-forward-to-the-next-period-if-ebitda-is-negative\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The interest expense can be carried forward to the next period if EBITDA is negative - 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