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CORPORATE INCOME TAX - Deferred tax (Details) ₫ in Millions | Dec. 31, 2023 VND (₫) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 VND (₫) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 VND (₫) | Dec. 31, 2020 VND (₫)
--- | --- | --- | --- | --- | --- | ---
Deferred tax assets |  |  |  |  |  |
Unrecognised tax loss carried forward | ₫ 5,051,815 | $ 211,674,139 | ₫ 3,238,531 |  | ₫ 1,745,182 |
Deferred tax assets from lease back transaction | 3,159,925 | 132,402,791 | 2,806,243 |  |  |
Written-off R&D expenses | 2,136,302 | 89,512,361 | 877,778 |  | 118,549 |
Lease liabilities | 1,063,152 | 44,546,719 | 904,451 |  | 384,044 |
Exceeding-deductible-cap interest expense carried forward | 1,119,351 | 46,901,492 | 728,237 |  | 430,351 |
Start-up costs | 794,479 | 33,289,156 | 704,720 |  |  |
Provision for net realizable value of inventory | 443,048 | 18,563,982 | 192,142 |  | 11,281 |
Impairment of lease assets | 44,663 | 1,871,407 | 122,954 |  |  |
Others | 732,297 | 30,683,692 | 173,872 |  | 534,947 |
Total deferred tax assets | 14,545,032 | 609,445,739 | 9,748,928 |  | 3,224,354 |
Less valuation allowance | (12,046,066) | (504,737,535) | (7,570,934) | $ (317,226,766) | (2,840,310) | ₫ (1,721,902)
Total deferred tax assets, net amount | 2,498,966 | 104,708,204 | 2,177,994 |  | 384,044 |
Deferred tax liabilities |  |  |  |  |  |
Deferred tax liabilities from lease back transaction | (2,202,528) | (92,287,271) | (2,115,120) |  |  |
Right-of-use assets | (1,063,152) | (44,546,719) | (904,451) |  | (384,044) |
Others | (158,973) | (6,661,066) | (106,404) |  | (1,243) |
Total deferred tax liabilities | (3,424,653) | (143,495,056) | (3,125,975) |  | (385,287) |
Deferred tax liabilities, net | (925,687) | (38,786,852) | (947,981) |  | (1,243) |
Reflected in the consolidated balance sheet as follows: |  |  |  |  |  |
Deferred tax assets |  |  |  |  | 50,219 |
Deferred tax liabilities | 925,687 | 38,786,852 | 947,981 |  | 51,462 |
Deferred tax liabilities, net | ₫ (925,687) | $ (38,786,852) | ₫ (947,981) |  | ₫ (1,243) |

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