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CORPORATE INCOME TAX - Deferred tax (Details) ₫ in Millions | Dec. 31, 2024 VND (₫) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 VND (₫) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 VND (₫) | Dec. 31, 2021 VND (₫)
--- | --- | --- | --- | --- | --- | ---
Deferred tax assets |  |  |  |  |  |  |
Unrecognised tax loss carried forward | ₫ 8,936,844 | $ 367,242,408 | ₫ 5,202,753 |  |  | ₫ 3,285,533 |
Deferred tax assets from lease back transaction | 3,625,123 | 148,967,454 | 3,492,038 |  |  | 3,127,683 |
Written-off R&D expenses | 3,252,649 | 133,661,352 | 2,249,112 |  |  | 971,726 |
Lease liabilities | 721,285 | 29,639,819 | 1,063,152 |  |  | 904,451 |
Excess of deductible capped interest expense carried forward | 1,886,951 | 77,540,621 | 1,131,794 |  |  | 734,621 |
Start-up costs | 739,605 | 30,392,644 | 794,479 |  |  | 704,720 |
Provision for net realizable value of inventory | 463,188 | 19,033,820 | 446,205 |  |  | 192,141 |
Impairment of long-lived assets | 539,442 | 22,167,331 | 44,663 |  |  | 122,954 |
Others | 1,494,371 | 61,408,301 | 728,463 |  |  | 173,872 |
Total deferred tax assets | 21,659,458 | 890,053,750 | 15,152,659 |  |  | 10,217,701 |
Less valuation allowance | (19,115,404) | (785,510,746) | (12,513,175) |  | $ (514,204,849) | (7,911,734) | ₫ (2,840,310)
Total deferred tax assets, net amount | 2,544,054 | 104,543,004 | 2,639,484 |  |  | 2,305,967 |
Deferred tax liabilities |  |  |  |  |  |  |
Deferred tax liabilities from lease back transaction | (2,437,689) | (100,172,139) | (2,442,623) |  |  | (2,354,879) |
Right-of-use assets | (721,285) | (29,639,819) | (1,063,152) |  |  | (904,451) |
Others | (323,723) | (13,302,774) | (158,973) |  |  | (106,403) |
Total deferred tax liabilities | (3,482,697) | (143,114,732) | (3,664,748) |  |  | (3,365,733) |
Deferred tax liabilities, net | (938,643) | (38,571,728) | (1,025,264) |  |  | (1,059,766) |
Reflected in the consolidated balance sheet as follows: |  |  |  |  |  |  |
Deferred tax liabilities | 938,643 | 38,571,728 | 1,025,264 | [1] |  | 1,059,766 |
Deferred tax liabilities, net | ₫ (938,643) | $ (38,571,728) | ₫ (1,025,264) |  |  | ₫ (1,059,766) |
[1] | As adjusted to reflect the historical financial statements of VinES JSC acquired in January 2024, deemed as reorganization under common control (Note 3).

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