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CORPORATE INCOME TAX - Reconciliation of tax computed by applying the Vietnam's statutory tax rate to the Group's income tax expense (Details)
₫ in Millions
12 Months Ended
Dec. 31, 2023
VND (₫)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
VND (₫)
Dec. 31, 2021
VND (₫)
Reconciliation of tax computed by applying the Vietnam's statutory tax rate of 20% to the Group's income tax expense        
Statutory tax rate 20.00% 20.00% 20.00% 20.00%
Loss before tax expense ₫ (57,382,539) $ (2,404,363,492) ₫ (48,902,132) ₫ (32,009,724)
Income tax benefit computed at the Vietnam statutory tax rate of 20% (11,476,508) (480,872,691) (9,780,426) (6,401,985)
Effect of preferential tax rates 5,189,246 217,432,638 4,397,659 3,086,200
Foreign tax rates differential (341,129) (14,293,538) (232,379) (128,853)
Non-deductible expenses 2,411,043 101,024,110 684,104 181,983
Change in valuation allowance 4,306,480 180,444,166 5,877,780 3,471,892
Income tax expense reported in the consolidated statement of operations ₫ 89,132 $ 3,734,685 ₫ 946,738 ₫ 209,237