Proposed amendment on the cap ratio ruling of interest expenses under Decree 20

04 December, 2019

According to the information published in the website of the General Department of Taxation, on November 29, Deputy Prime Minister Mr. Vuong Dinh Hue chaired a meeting on amending the regulation on applying loan interest expenses into an enterprise’s operating costs for the purposes of calculating the tax liability, which is currently Decree No. 20/2017/ND-CP (“Decree 20”).

Please download our NewsBrief below which includes some of the key proposed amendments.

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Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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