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Regarding determination of deductible loan interest costs upon determination of EIT - liable incomes

fa-check-circle Official letter No. 3790/TCT-DNL dated October 5th, 2018 of the General Department of Taxation regarding determination of deductible loan interest costs upon determination of incomes liable to enterprise income tax (EIT)

According to Clause 3 Article 8 of Decree No. 20/2017/ND-CPfa-exclamation-circle , an enterprise that carries out related-party transactions is only allowed to make cost accounting for loan interest costs if they do not exceed 20% of total net profit. read more

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