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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).