When is the deadline for submitting the excise tax declaration in Vietnam in 2025?

When is the deadline for submitting the excise tax declaration in Vietnam in 2025?

Based on Article 8 of Decree 126/2020/ND-CP, it is stipulated as follows:

Types of taxes declared monthly, quarterly, annually, on a per-occasion basis, and the finalization tax declaration

1. Types of taxes and other revenues belonging to the state budget managed by tax authorities that are declared monthly, including:

a) Value-added tax, personal income tax. In cases where taxpayers meet the criteria stipulated in Article 9 of this Decree, they may choose to declare quarterly.

b) excise tax.

c) Environmental protection tax.

d) Resource tax, except for resource tax as specified in point e of this clause.

đ) Fees and charges belonging to the state budget (except for fees and charges collected by representative offices of the Socialist Republic of Vietnam abroad as specified in Article 12 of this Decree; customs fees; transit goods, luggage, transportation fees).

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4. Types of taxes and other revenues under the state budget declared on a per-occasion basis, include:

a) Value-added tax for taxpayers as stipulated in clause 3, Article 7 of this Decree or taxpayers who declare value-added tax directly on the increased value as per the law on value-added tax but have an obligation for value-added tax arising from real estate transfer activities.

b) excise tax for taxpayers engaged in export business who have not paid excise tax at the production stage but later sell domestically instead of exporting. excise tax for businesses that purchase automobiles, aircraft, and yachts produced domestically, not subject to excise tax but later change the purpose of use to those subject to excise tax.

c) Taxes on exported and imported goods include export tax, import tax, safeguard tax, anti-dumping tax, countervailing duty, excise tax, environmental protection tax, value-added tax. In cases where exported and imported goods are not declared on a per-occasion basis, they are conducted according to the Ministry of Finance's instructions.

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Based on Article 44 of the Tax Administration Law 2019, which regulates the deadline for submitting tax declaration dossiers as follows:

Deadline for submitting tax declaration dossiers

1. The deadline for submitting tax declaration dossiers for taxes declared monthly and quarterly is as follows:

a) No later than the 20th day of the month following the month when the tax obligation arises for monthly declaration and payment;

b) No later than the last day of the first month of the quarter following the quarter when the tax obligation arises for quarterly declaration and payment.

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3. The deadline for submitting tax declaration dossiers for taxes declared and paid on a per-occasion basis is no later than the 10th day from the date the tax obligation arises.

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Thus, according to the above regulations, the deadline for submitting the excise tax declaration for the year 2025 is as follows:

- For monthly excise tax declarations: No later than the 20th day of the month following the month when the tax obligation arises.

- For excise tax declarations on a per-occasion basis: No later than the 10th day from the date the tax obligation arises.

When is the deadline for submitting the excise tax declaration in Vietnam in 2025? (Image from the Internet)

Which entities are excise taxpayers in Vietnam in 2025?

According to Article 4 of the excise tax Law 2008 regarding the concept of taxpayers:

Taxpayer

Taxpayers of excise tax are organizations or individuals that produce, import goods, and do business in services subject to excise tax.

When organizations or individuals engage in export business purchasing goods subject to excise tax from manufacturers for export but sell domestically instead of exporting, then such organizations or individuals are the excise tax payers.

Based on the above regulation, taxpayers of excise tax are individuals or entities that produce, import goods, and do business in services subject to excise tax.

What types of goods are not subject to excise tax in Vietnam in 2025?

Based on the provisions of Article 3 of the excise tax Law 2008, amended by clause 2, Article 1 of the Revised excise tax Law 2014, the types of goods specified from point (i) to point (x) are not subject to excise tax in the following cases:

- Goods directly produced, processed for export, or sold, entrusted for export by business enterprises;

- Imported goods include:

+ Humanitarian aid, non-refundable aid gifts to government agencies, political organizations, sociopolitical organizations, sociopolitical-professional organizations, social organizations, social-professional organizations, armed forces units, and gifts to individuals in Vietnam as regulated by the Government of Vietnam;

+ Goods transiting or escorted through Vietnam's border gates and boundaries; goods being transshipped under the Government of Vietnam's regulations;

+ Temporarily imported goods for re-export and temporarily exported goods for re-import do not have to pay import/export taxes within the period specified by law on export and import tax;

+ Personal effects of foreign organizations, individuals under diplomatic immunity; goods carried by individuals under customs exemption standards; goods imported for duty-free sale as per legal regulations;

- Aircraft, yachts used for business purposes transporting goods, passengers, tourists, and aircraft used for security and defense;

- Ambulance vehicles; prisoner transport vehicles; funeral vehicles; vehicles designed with both seating and standing space for 24 or more persons; vehicles operating in amusement parks, sports, and non-traffic areas not registered for general transport;

- Goods imported from foreign countries into non-tariff zones, goods sold to non-tariff zones from domestic markets and utilized only within non-tariff zones, goods transacted between non-tariff zones, except for vehicles transporting under 24 passengers.