Is the deadline for paying excise tax on domestically manufactured or assembled cars November 20, 2022?
Procedures for extending the deadline for paying excise tax on domestically assembled cars?
On May 21, 2022, the Vietnamese Government issued Decree 32/2022/ND-CP stipulating the extension of the deadline for paying excise tax on domestically manufactured or assembled cars.
In particular, in Article 4 of Decree No. 32/2022/ND-CP stipulating the procedures for extending the deadline for paying excise tax:
- Taxpayers eligible for extension send a written request for extension of the time limit for paying excise tax (either by digital or by sending the request directly to the tax office or by post) using the Form at The Appendix promulgated together with this Decree. Request is sent to the direct tax authority for all the extended periods together with the time of submission of excise tax declaration dossiers in accordance with the law on tax administration. If the application for extension of the excise tax payment deadline is not submitted at the same time as the submission of the excise tax return, the deadline for submission of the application for extension of the excise tax payment deadline is On November 20, 2022, tax authorities still extend the deadline for paying excise tax as prescribed in Article 3 of this Decree.
- Taxpayers determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree.
- Tax authorities are not required to notify taxpayers of their acceptance of an extension of the excise tax payment deadline. In case during the extension period, the tax authority has grounds to determine that the taxpayer is not eligible for the extension, the tax authority shall notify the taxpayer in writing of the suspension of the extension and the taxpayer must pay the extension fee and late payment interest during the extension period to the state budget. If, after the extension period expires, the tax authority discovers through inspection and examination that the taxpayer is not eligible for an extension of the time limit for paying excise tax as prescribed in this Decree, the taxpayer must pay the outstanding tax, fines and late payment interest re-determined by tax authorities into the government budget.
- During the extended period of excise tax payment, tax authorities will not charge late payment interest for the extended excise tax amount. In case, the tax authority has already charged the late payment interest for the excise tax declarations that are extended according to the provisions of this Decree, the tax authority shall make the adjustment to not charge late excise tax payment interest.
According to these regulations, domestic enterprises manufacturing or assembling cars will send a request for extension of the excise tax payment deadline to the tax authority directly managing them. Enterprises can send by post, directly at the Agency or by digital method.
If during the extension, the tax authority finds out that the enterprise is not eligible for an extension of the excise tax payment deadline, the enterprise will have to stop the extension and pay the full amount of tax and late payment interest.
Is the deadline for paying excise tax on domestically manufactured or assembled cars November 20, 2022?
What is the extended deadline for payment of excise tax?
According to Article 3 of Decree 32/2022/ND-CP stipulating the extension of time limit for payment of excise tax on domestically manufactured or assembled cars:
- Extension of the tax payment deadline for the excise tax amount arising in the tax period of June, July, August and September 2022 for domestically manufactured or assembled cars. The extension period from the end of the deadline for paying excise tax in accordance with the law on tax administration to the end of November 20, 2022, specifically are:
+ The deadline for paying the payable excise tax arising from the June 2022 tax period is November 20, 2022 at the latest.
+ The deadline for paying excise tax incurred in the tax period of July 2022 is November 20, 2022 at the latest.
+ The deadline for paying special consumption tax arising from the August 2022 tax period is November 20, 2022 at the latest.
+ The deadline for paying the payable special consumption tax arising from the September 2022 tax period is November 20, 2022 at the latest.
- Provisions for some cases:
+ In case the taxpayer makes additional declarations to the tax declaration dossier of the extended tax period, leading to an increase in the payable excise tax amount and sending it to the tax authority before the extended tax payment time limit expires, the extended tax includes the additional tax payable due to the additional declaration.
+ If taxpayers are eligible for an extension to declare and submit excise tax declarations in accordance with current law, they have not yet paid the payable excise tax amount arising on the declaration during the extended period.
+ In case an enterprise has branches and affiliated units, which declares excise tax separately from the tax agency directly managing the branch or affiliated unit, the branches and affiliated units are also under the tax authority. In case a branch or affiliated unit of an enterprise is not engaged in the cars production or assembly, the branch or affiliated unit is not eligible for the extension to pay excise tax.
Thus, the deadline for paying excise tax on domestically manufactured or assembled cars in the tax periods of June, July, August and September will be extended to November 20, 2022.
Application form for extension of time limit for paying excise tax on domestically manufactured or assembled cars?
An application for extension of the time limit for payment of excise tax on domestically manufactured or assembled cars is specified in the Appendix issued together with Decree 32/2022/ND-CP:
Download the application form for extending the deadline for paying excise tax for domestically manufactured or assembled cars here.
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