blue-check Regarding issues relating to loan interest cost in related-party transactions

Official letter No. 14938/BTC-TCT dated December 29th, 2021 of the Ministry of Finance regarding loan interest cost in related-party transactions
Posted: 30/12/2021 3:49:26 PM | Latest updated: 8/1/2022 11:19:59 PM (GMT+7) | LuatVietnam: 5368 | Vietlaw: 543

The Ministry of Finance notes that in case enterprises engaged in related-party transactions under the scope of adjustment of Decree No. 20/2017/ND-CPstatus1 , Decree No. 68/2020/ND-CPstatus1 and Decree No. 132/2020/ND-CP, they shall be subject to the limit on loan interest cost according to clause 3 Article 8 of Decree No. 20/2017/ND-CPstatus1 (amended at Article 1 of Decree No. 68/2020/ND-CPstatus1 ) and according to clause 3 Article 16 of Decree No. 132/2020/ND-CP (from December 20th, 2020). Applicable laws do not have regulation on exemption from application of the aforesaid regulations with regard to a specific taxpayer.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 543
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