{"id":9815,"date":"2026-09-10T10:18:14","date_gmt":"2026-09-10T03:18:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9815"},"modified":"2026-09-10T16:00:39","modified_gmt":"2026-09-10T09:00:39","slug":"hach-toan-chi-phi-thue-tndn-hoan-lai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/","title":{"rendered":"Guidelines for accounting for deferred corporate income tax expenses according to Circular 99\/2025"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for deferred corporate income tax expense is the most confusing aspect of the entire accounting system, because the same account (8212) is recorded in four different scenarios depending on whether deferred income tax liabilities and deferred income tax assets arise or are reversed. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This entire accounting method has been systematized in Section B of Appendix II. The article below presents the complete standard journal entries, end-of-period closing methods, and illustrative examples, helping accountants confidently handle this item before each financial reporting period.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\" >Why is accounting for deferred corporate income tax expense an accounting issue that needs to be updated immediately?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >Legal basis and accounting system used to record deferred corporate income tax expense.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >4 accounting entries for deferred corporate income tax expense according to Circular 99\/2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\" >Case 1: Increase expenses due to deferred income tax liability.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\" >Case 2: Increase expenses due to reversal of deferred income tax assets.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\" >Case 3: Record a reduction in expenses due to a new deferred income tax asset arising.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\" >Case 4: Record a reduction in expenses due to the reversal of deferred income tax payable.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >Closing entries at the end of the period when accounting for deferred corporate income tax expense.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >Distinguish between deferred income tax liabilities and deferred income tax assets before accounting.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >An example illustrating how to account for deferred corporate income tax expense.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >Common mistakes when accounting for deferred corporate income tax expense.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\" >Checklist before closing the books and preparing financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >Frequently Asked Questions about Accounting for Deferred Corporate Income Tax Expense<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\" >What is the legal basis for accounting for deferred corporate income tax expense?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\" >How many cases are there for accounting for deferred corporate income tax expenses according to Circular 99\/2025?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >Which account is used to record deferred corporate income tax expense?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\" >How is account 8212 handled at the end of the accounting period?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\" >Why is it necessary to distinguish between deferred income tax liabilities and deferred income tax assets before accounting for them?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\" >Does deferred corporate income tax expense generate immediate tax payment cash flow in the current period?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-thue-tndn-hoan-lai\/#Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\" >Which income streams, under the Corporate Income Tax Law 2025, typically involve temporary differences that require accounting for deferred corporate income tax expense?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_chi_phi_thue_TNDN_hoan_lai_la_noi_dung_ke_toan_can_cap_nhat_ngay\"><\/span><b>Why is accounting for deferred corporate income tax expense an accounting issue that needs to be updated immediately?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for deferred corporate income tax expense involves recording in the books the difference arising between accounting profit and taxable income due to temporary differences, through two intermediate accounts: deferred income tax payable (Account 347) and deferred income tax asset (Account 243), before transferring it to the deferred corporate income tax expense account (Account 8212).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This isn&#039;t fundamentally new content, but Circular 99\/2025\/TT-BTC has re-presented the entire principle of accounting for deferred corporate income tax expenses by clearly listing each situation, helping to minimize incorrect account entries, a common error that leads to adjustments in financial statements after auditing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For accountants, mastering the accounting of deferred corporate income tax expense has even broader practical significance because this indicator directly affects after-tax profit on the Income Statement. Therefore, a single incorrect entry can lead to a chain reaction of discrepancies in other financial indicators monitored by management and shareholders.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In short, correctly accounting for deferred corporate income tax expenses from the outset helps businesses avoid retrospective adjustments, saving time explaining the situation to auditors and tax authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_he_thong_tai_khoan_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>Legal basis and accounting system used to record deferred corporate income tax expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire accounting principle for deferred corporate income tax expense is stipulated in Section B, Appendix II issued with Circular 99\/2025\/TT-BTC, which is included in the list of accounting account guidelines.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">4 accounts accountants need to understand to accurately record deferred corporate income tax expense:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Account<\/b><\/td>\n<td style=\"text-align: center;\"><b>Name<\/b><\/td>\n<td style=\"text-align: center;\"><b>Role<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 8212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Deferred corporate income tax expense<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Central account, which aggregates both debit and credit transactions during the period.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 347<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Deferred income tax payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reflects future tax obligations arising from temporary taxable differences.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 243<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Deferred income tax assets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reflects the portion of tax that will be deducted in the future due to deductible temporary differences or unused tax losses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Determine business results<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Receive the closing balance from account 8212.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The accounting for deferred corporate income tax expense revolves around the reciprocal relationship between account 8212 and accounts 347 and 243, depending on the increase or decrease of each item during the period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_but_toan_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>4 accounting entries for deferred corporate income tax expense according to Circular 99\/2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9818\" aria-describedby=\"caption-attachment-9818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg\" alt=\"4 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-but-toan-hach-toan-chi-phi-thue-TNDN-hoan-lai-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9818\" class=\"wp-caption-text\">4 accounting entries for deferred corporate income tax expense according to Circular 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the guidelines in Section B, Appendix II of Circular 99\/2025\/TT-BTC, the accounting for deferred corporate income tax expense in the period is carried out in the following four cases:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Ghi_tang_chi_phi_do_phat_sinh_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>Case 1: Increase expenses due to deferred income tax liability.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies when the deferred income tax payable arising during the year is greater than the amount reversed during the year, i.e., the difference between the two amounts is positive. The accounting entry for deferred corporate income tax expense in this case is:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 8212 \u2013 Deferred Corporate Income Tax Expense<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 347 exists \u2013 Deferred income tax payable.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Ghi_tang_chi_phi_do_hoan_nhap_tai_san_thue_thu_nhap_hoan_lai\"><\/span><b>Case 2: Increase expenses due to reversal of deferred income tax assets.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies when the deferred income tax asset reversed during the year is greater than the new amount generated during the year, meaning the business is gradually using the &quot;deductible tax&quot; recorded from previous years. This is also a form of accounting for deferred corporate income tax expense that increases costs, recorded as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 8212 \u2013 Deferred Corporate Income Tax Expense<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 243 exists \u2013 Deferred income tax assets.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ghi_giam_chi_phi_do_tai_san_thue_thu_nhap_hoan_lai_phat_sinh_moi\"><\/span><b>Case 3: Record a reduction in expenses due to a new deferred income tax asset arising.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In contrast to case 2, when the deferred income tax asset arising during the year is greater than the amount reversed during the year, the business records a reduction in deferred corporate income tax expense with the following journal entry:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 243 \u2013 Deferred Income Tax Assets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 8212 exists \u2013 Deferred corporate income tax expense.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Ghi_giam_chi_phi_do_hoan_nhap_thue_thu_nhap_hoan_lai_phai_tra\"><\/span><b>Case 4: Record a reduction in expenses due to the reversal of deferred income tax payable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies when deferred income tax payable is reversed during the year and exceeds the new amount arising during the year, meaning the deferred tax liability is decreasing. The corresponding accounting entry for deferred corporate income tax expense is:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 347 \u2013 Deferred Income Tax Payable<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 8212 exists \u2013 Deferred corporate income tax expense.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Looking at the four cases above, the principle of accounting for deferred corporate income tax expense can be summarized by an easy-to-remember rule:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">If account 347 increases or account 243 decreases, record an increase in expenses (Debit 8212);<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">If account 347 decreases or account 243 increases, record a decrease in expenses (Credit 8212).<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By understanding this rule, accountants can cross-check their own entries before preparing reports.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_chuyen_cuoi_ky_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>Closing entries at the end of the period when accounting for deferred corporate income tax expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After recording all four transactions that occurred during the period, the final step in accounting for deferred corporate income tax expense is to transfer the balance of account 8212 to account 911 to determine the business results. The transfer principle is as follows:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>If account 8212 has total debits greater than total credits during the period.<\/b><span style=\"font-weight: 400;\">The difference is recorded as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 911 \u2013 Determination of Business Results<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 8212 exists \u2013 Deferred corporate income tax expense.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>If account 8212 has total debits less than total credits during the period.<\/b><span style=\"font-weight: 400;\">The difference is recorded in reverse:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 8212 \u2013 Deferred Corporate Income Tax Expense<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 911 \u2013 Determining business results.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Essentially, this is the closing step of the entire process of accounting for deferred corporate income tax expenses. After the transfer, account 8212 always has a closing balance of 0, and the impact of the temporary difference is fully reflected in the business results for the period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>Distinguish between deferred income tax liabilities and deferred income tax assets before accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9817\" aria-describedby=\"caption-attachment-9817\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9817\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i v\u00e0 c\u00e1ch ph\u00e2n bi\u1ec7t thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-thue-TNDN-hoan-lai-va-cach-phan-biet-thue-thu-nhap-hoan-lai-va-tai-san-thue-thu-nhap-hoan-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9817\" class=\"wp-caption-text\">Accounting for deferred corporate income tax expense and how to distinguish between deferred income tax and deferred income tax assets.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To accurately account for deferred corporate income tax expense from the outset, accountants need to clearly distinguish between two fundamental concepts:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deferred income tax payable (Account 347) arises from temporary taxable differences, i.e., amounts where accounting profit is higher than taxable income in the current period, but will be taxed in subsequent periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deferred income tax assets (Account 243) arise from deductible temporary differences, or from the deductible value carried forward to the following year of unused tax losses and tax incentives, i.e., amounts that the business will be able to reduce its tax liability in the future.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Correctly identifying which category a difference belongs to is a prerequisite, because misidentifying its nature will lead to incorrect accounting of deferred corporate income tax expenses from the very first step, regardless of how correctly the formula is applied in subsequent journal entries.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>An example illustrating how to account for deferred corporate income tax expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To better understand how deferred corporate income tax expense is accounted for in practice, consider a business with the following financial year-end figures:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>Beginning balance<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ending balance<\/b><\/td>\n<td style=\"text-align: center;\"><b>Difference<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deferred income tax payable (Account 347)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800 million VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.1 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">An increase of 300 million VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deferred income tax assets (Account 243)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500 million VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">350 million VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A reduction of 150 million VND.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>The following accounting principles apply to deferred corporate income tax expenses:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Account 347 increased by 300 million VND (deferred income tax payable exceeding reversal) recorded as an increase in expenses according to Case 1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 8212: 300 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 347 has 300 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Account 243 decreases by 150 million VND (deferred income tax assets are reversed and the amount is greater than the new amount) and increases expenses according to Case 2:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 8212: 150 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 243 has 150 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The total debit to account 8212 during the period was 450 million VND. Since there were no credit entries, the entire amount is transferred to account 911.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 911: 450 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 8212 has 450 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> The company&#039;s after-tax profit for the period decreased by VND 450 million due to deferred corporate income tax expense, even though no actual cash flow for tax payment had occurred. This is the characteristic non-monetary nature of accounting for deferred corporate income tax expense, affecting accounting profit but not simultaneously representing a cash outflow during the period.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Accounting for deferred corporate income tax expense within the context of taxable income under the Corporate Income Tax Law 2025.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The accounting for deferred corporate income tax expense is inseparable from the method of determining taxable income from a tax law perspective, because temporary differences are the difference between how they are recorded in accounting and how they are determined according to tax regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">Clauses 1 and 2 of Article 3 of the Corporate Income Tax Law 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">The taxable income of a business includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from production activities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trading in goods;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services and another income group.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These include income from capital transfers, real estate transfers, interest income from deposits, interest on loans, provisions for expenses that are not fully utilized and which the business does not adjust to reduce expenses, and many other items. It is these items, which have different accounting and tax recognition times, that are the source of temporary differences, leading to the need to account for deferred corporate income tax expenses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Article 6 of Decree 320\/2025\/ND-CP, it is stipulated that:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">For businesses with multiple production and business activities, taxable income is the total income from all activities; in case of loss-making activities, these can be offset against profit-making activities at the business&#039;s discretion, except in certain cases where offsetting is not permitted, such as losses from the transfer of real estate, the transfer of investment projects for activities currently enjoying tax incentives, or income from the transfer of investment projects for mineral exploration and exploitation, which must be separately determined and declared and cannot be offset against profits and losses from other production and business activities.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For accountants, this part is important because: unused tax losses under the aforementioned offsetting regulations are one of the sources of deferred income tax assets (Account 243) that need to be monitored in parallel with the accounting of deferred corporate income tax expenses each period, to ensure that the figures in Account 243 accurately reflect the portion of tax losses that are carried forward according to the provisions of the Corporate Income Tax Law 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>Common mistakes when accounting for deferred corporate income tax expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">First, confusing the debit and credit directions between account 347 and account 243. This is the most common mistake: accountants apply the same accounting direction to both accounts, while in essence, increasing account 347 and decreasing account 243 both increase expenses, and decreasing account 347 and increasing account 243 both decrease expenses. These two pairs of relationships are opposite in meaning but easily cause confusion when recording in the ledger.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Second, forget to make the year-end closing entries to account 911. If not closed, account 8212 will have a balance carried over to the next period, distorting both the trial balance and the profit figures on the income statement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Third, there is no clear separation between the newly arising and reversed amounts within the year. Accounting for deferred corporate income tax expense requires comparing the newly arising amounts with the reversed amounts of each account, not simply subtracting the beginning balance from the ending balance mechanically, ignoring the nature of each constituent item.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fourth, misidentifying the nature of temporary differences before accounting for them. If a difference is misclassified between a taxable group and a deductible group, the entire chain of subsequent accounting entries for deferred corporate income tax expense will be incorrect.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fifth, no temporary difference spreadsheets were kept as a basis for reconciliation. The lack of detailed spreadsheets prevented auditors and tax authorities from verifying the basis of the accounting entries recorded during the period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_khoa_so_va_lap_bao_cao_tai_chinh\"><\/span><b>Checklist before closing the books and preparing financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here&#039;s a quick checklist before closing the books and preparing financial statements:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a spreadsheet showing temporary taxable and temporary deductible differences for each item.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the correct amounts of transactions and reversals for the year in accounts 347 and 243.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply one of the four accounting entries for deferred corporate income tax expense according to each specific case.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the ending balances of accounts 347 and 243 with the detailed temporary difference calculation table.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer the balance of account 8212 to account 911 in the correct direction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain records explaining the basis for determining temporary discrepancies for the purpose of auditing and tax settlement.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for deferred corporate income tax expense according to Circular 99\/2025\/TT-BTC revolves around four fixed journal entries between account 8212, accounts 347, and account 243, depending on the increase or decrease in deferred income tax payable and deferred income tax assets during the period. The entire balance of account 8212 is then transferred to account 911 to determine the business results. Understanding this matching rule helps accountants avoid errors in account direction, the most common cause of financial statement adjustments after auditing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is still unsure about determining temporary differences or accounting for deferred corporate income tax expenses for the upcoming reporting period, our team can help.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN is ready to work alongside the internal accounting department to review and standardize data before closing the books.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that require personalized solutions for specific situations, please contact us.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To receive specific support tailored to their operational needs. For businesses that lack sufficient dedicated personnel to monitor temporary discrepancies over multiple periods, the solution is...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is a worthwhile option to ensure that the accounting for deferred corporate income tax expenses is carried out consistently and in accordance with current accounting regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/a> For free support and advice!<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>Frequently Asked Questions about Accounting for Deferred Corporate Income Tax Expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_thue_TNDN_hoan_lai_dua_tren_can_cu_phap_ly_nao\"><\/span><b>What is the legal basis for accounting for deferred corporate income tax expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the guidelines in Section B, Appendix II issued with Circular 99\/2025\/TT-BTC regarding the list of accounting accounts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bao_nhieu_truong_hop_hach_toan_chi_phi_thue_TNDN_hoan_lai_theo_Thong_tu_992025\"><\/span><b>How many cases are there for accounting for deferred corporate income tax expenses according to Circular 99\/2025?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">There are four cases: increasing expenses due to the arising of deferred income tax payable; increasing expenses due to the reversal of deferred income tax assets; decreasing expenses due to newly arising deferred income tax assets; and decreasing expenses due to the reversal of deferred income tax payable.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_nao_duoc_dung_de_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>Which account is used to record deferred corporate income tax expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The central account is Account 8212 \u2013 Deferred Corporate Income Tax Expense, offset against Account 347 \u2013 Deferred Income Tax Payable and Account 243 \u2013 Deferred Income Tax Assets, then transferred to Account 911 \u2013 Determination of Business Results.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_ky_ke_toan_TK_8212_duoc_xu_ly_nhu_the_nao\"><\/span><b>How is account 8212 handled at the end of the accounting period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If account 8212 has a debit balance greater than its credit balance, debit account 911 and credit account 8212. Conversely, if the debit balance is less than the credit balance, debit account 8212 and credit account 911. After the transfer, account 8212 will have no remaining balance.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_phan_biet_thue_thu_nhap_hoan_lai_phai_tra_va_tai_san_thue_thu_nhap_hoan_lai_truoc_khi_hach_toan\"><\/span><b>Why is it necessary to distinguish between deferred income tax liabilities and deferred income tax assets before accounting for them?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Because these two items have opposite natures and effects on deferred corporate income tax expense: an increase in deferred income tax payable or a decrease in deferred income tax assets both increase expense; conversely, a decrease in deferred income tax payable or an increase in deferred income tax assets both decrease expense. Incorrectly identifying the nature of these items will lead to incorrect accounting of deferred corporate income tax expense in terms of the corresponding account direction.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_thue_TNDN_hoan_lai_co_lam_phat_sinh_dong_tien_nop_thue_ngay_trong_ky_khong\"><\/span><b>Does deferred corporate income tax expense generate immediate tax payment cash flow in the current period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This is a non-monetary item that only affects accounting profit on the income statement; the actual tax liability will arise in future periods corresponding to the time when the temporary differences are reversed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_nao_theo_Luat_Thue_TNDN_2025_thuong_lien_quan_den_chenh_lech_tam_thoi_can_hach_toan_chi_phi_thue_TNDN_hoan_lai\"><\/span><b>Which income streams, under the Corporate Income Tax Law 2025, typically involve temporary differences that require accounting for deferred corporate income tax expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some common items include income from interest on deposits and loans; amounts previously allocated to expenses but not fully utilized and not yet adjusted downwards by the business; and bad debts that were written off but are now recovered. These items have different accounting and tax recognition times, as stipulated in Clauses 1 and 2 of Article 3 of the Corporate Income Tax Law 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 ph\u1ea7n vi\u1ec7c d\u1ec5 nh\u1ea7m nh\u1ea5t trong to\u00e0n b\u1ed9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1edfi c\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n 8212 nh\u01b0ng l\u1ea1i ghi nh\u1eadn theo 4 t\u00ecnh hu\u1ed1ng kh\u00e1c nhau t\u00f9y v\u00e0o vi\u1ec7c ph\u00e1t sinh hay ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9834,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9815"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9815\/revisions"}],"predecessor-version":[{"id":9819,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9815\/revisions\/9819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9834"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}