-The total interest expense (after deducting interest in deposits and loan interest) arising during the period is deducted when determining taxable income of enterprise income does not exceed 30% of total profit profit from the business in the period plus the cost of interest (after deducting interest in deposits and loan interest) arising in the period plus the cost of depreciation arising in the period.<br>-The Interest expense section shall not be deducted from the next tax period when determining the total cost of interest to be deducted in case the total interest expense accrued shall be deducted by the next tax period below the stated level. The time to transfer the interest expense calculation is ongoing no more than 05 years from the next year that the cost of interest is not deducted.
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