{"id":999979688,"date":"2026-01-13T11:29:53","date_gmt":"2026-01-13T04:29:53","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979688"},"modified":"2026-06-07T17:08:04","modified_gmt":"2026-06-07T10:08:04","slug":"expenses-are-not-deductible-when-calculating-corporate-income-tax","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/expenses-are-not-deductible-when-calculating-corporate-income-tax\/","title":{"rendered":"What are expenses that are not deductible when calculating corporate income tax? 37 excluded expenses, examples, and how to handle them during tax settlement."},"content":{"rendered":"

Expenses that are not deductible when calculating corporate income tax in 2025 are those expenses actually incurred but do not meet the legal requirements or fall under the exclusion categories as stipulated in the Corporate Income Tax Law and the latest guiding documents (such as Decree 320\/2025\/ND-CP).\u00a0<\/span><\/p>\n

In this article, Bizzi will delve into an analysis of excluded expenses, how to account for them, and how to treat them in accordance with current tax regulations.<\/span><\/p>\n

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