According to clause 3 Article 16 of Decree No. 132/2020/ND-CP, the limit of loan interest cost to be deducted of enterprises having related-party transactions is 30%.
The declaration of ratio of loan interest cost in a specific tax period shall be carried out according to the form and guidelines provided at Annex I of Decree No. 132/2020/ND-CP .
However, with regard to the issue relating to whether deferred payment interest belongs to the group loan interest cost to be deduced under the limit of 30% or not, it does not belong to scope of competence to provide guidelines of a tax authority. Enterprises should contact with other competent agencies for obtaining guidelines