Official Dispatch No. 9662/TCBDU-TTHT dated 06/05/2023 of Binh Duong Department of Taxation guiding borrowing interest expenses in case of negative EBITDA
The Tax Department of Binh Duong province guides, in case the total net profit from business activities in the period plus the cost of borrowing interest after deducting deposits and interest from loan incurred in the period plus amortization expenses incurred in period is negative amount (negative EBITDA) then: