According to Official 3782/TCT-CS dated 25 August 2023, in cases, where an enterprise or organization does not operate under the Law on Credit Institutions for irregular lending activities, if it lends to other organizations (including expenses Branches of enterprises that submit separate corporate income tax) do not calculate interest or have an interest rate lower than the normal interest rate of the same term in the market, which is subject to impose a tax by tax department.

In the case of a loan with a specific interest payment term according to the loan contract, the enterprise must record in financial income the period in which the loan interest receivable arises, regardless of whether the lending enterprise collects the interest or not.

Please see attached letter for details: Cong van 3782 huong dan thu nhap tu lai cho vay