Based on current regulations.
In case the Company signs a contract to borrow a car according to the provisions of law and actually uses it for the purpose of production and business activities of the Company, the Company may declare and deduct input VAT and be included in deductible expenses when determining corporate taxable income for expenses incurred in the process of using if the expenses are specified in the car loan contract and meet the conditions for deduction and inclusion in the expenses as prescribed by law.