The transfer of the next year for non-deductible interest expenses

According to the Tax Department of Binh Duong Province, in case the company is subject to the Government's Decree 132/2020/NĐ-CP as prescribed in Clause 1, Article 2 of this Decree and there is a related-party transaction, the total net profit from business activities in the period plus interest expense after deducting interest on deposits and loans incurred in the period plus depreciation expenses incurred in the negative period (negative EBITDA), the interest expense cannot be deducted when determining taxable income for calculating CIT and the interest expense is transferred to the next tax period according to Point b, Clause 3, Article 16 of Decree No. 132/2020/NĐ-CP.