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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, 2024
VND (₫)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
VND (₫)
Dec. 31, 2022
VND (₫)
Reconciliation of tax computed by applying the Vietnam's statutory tax rate of 20% to the Group's income tax expense        
Vietnam's statutory tax rate 20.00% 20.00% 20.00% 20.00%
Loss before tax expense ₫ (77,384,644) $ (3,179,973,043) ₫ (60,173,423) [1] ₫ (51,896,362) [1]
Income tax benefit computed at the Vietnam statutory tax rate of 20% (15,476,929) (635,994,617) (12,034,685) (10,379,272)
Effect of preferential tax rates 9,534,979 391,821,615 5,189,245 4,397,659
Foreign tax rates differential (376,196) (15,459,051) (341,129) (232,379)
Deemed contribution from owners through cash donation to the Company 2,035,221 83,633,491 1,974,626  
Deemed contribution from owner through free electric charging offered to VinFast's customers 590,075 24,247,997    
Others 542,007 22,272,735 492,047 685,487
Change in valuation allowance 3,121,148 128,257,571 4,796,821 6,590,840
Income tax expense reported in the consolidated statement of operations ₫ (29,695) $ (1,220,259) ₫ 76,925 [1] ₫ 1,062,335 [1]
[1] As adjusted to reflect the historical financial statements of VinES JSC acquired in January 2024, deemed as reorganization under common control (Note 3).