今回は、借入利息に係る税法について、解説していきます。

ベトナムの日系企業は、現地に親会社より借入を行うケースが往々にしてございますが、

同様の借入に対する税法の把握も重要となります。

まず、損金算入について、現状ベトナムには過小資本税制の規制はないですが、

以下規定ございますので、ご確認ください。

[損金算入に係る規定]

・ EBIDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)の30%まで損金算入可

・ 国家銀行の金利(約9%)の150%まで損金算入可 ⇒ 最大約13.5%

[税法]

・Article 6 of Circular No. 78/2014/TT-BTC (amended by Circular No. 96/2015/TT-BTC), about deductible and non-deductible expenses when calculating taxable income:

2. The expenses below are not deductible when calculating taxable income:

...

2.17. Payment of interest on loan serving business operation taken from entities other than credit institutions or business organizations which exceeds 150% of basic interest rate announced by the State bank at the time of taking the loan."

・Article 16. of Decree No. 132/2020/ND-CP: PRESCRIBING TAX ADMINISTRATION FOR ENTERPRISES HAVING RELATED-PARTY TRANSACTIONS:

Determination of costs for assessment of taxes on enterprises engaged in related-party transactions

...

3. Total loan interest cost is deducted in case of determining the income subject to corporate income tax of the enterprise engaged in related-party transactions:

a) Total loan interest cost arising after deducting deposit interests and lending interests within a specific taxable period which is deducted during the process of determination of income subject to the CIT is not 30% more than the net profit generated from business activities within the taxable period plus loan interest costs arising after deducting deposit interests and lending interests arising within the taxable period plus depreciation/amortization expenses arising within that period of a taxpayer;

続いて、課税について、5%の外国契約者税が法人税として発生します。

期限は、利息の支払日より10日以内とタイトなスケジュールとなるため要注意となります。

以上となりますが、当社では同様の手続きのサポートも可能でございますので、お気軽にお問い合わせください。