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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)