Tax authorities are not required to notify taxpayers of their acceptance of an extension of deadlines for paying excise taxes on automobiles manufactured in Vietnam?
- Tax authorities are not required to notify taxpayers of their acceptance of an extension of deadlines for paying excise taxes on automobiles manufactured in Vietnam?
- Until when can taxpayers extend the deadlines for paying excise taxes on automobiles manufactured in Vietnam in 2023?
- After November 20, 2023, how to conduct the payment of excise taxs?
Tax authorities are not required to notify taxpayers of their acceptance of an extension of deadlines for paying excise taxes on automobiles manufactured in Vietnam?
Article 4 of Decree No. 36/2023/ND-CP stipulates as follows:
Procedures for extension
1. Taxpayers who are eligible for an extension must file a written application for extension of excise tax payment deadline with the supervisory tax authority electronically, in person, or by post, as provided in the Appendix of this Decree. The application should be filed with the excise tax declaration in accordance with the law on tax administration. In case the application for extension of the excise tax payment deadline is not filed at the same time as the filing date of the excise tax declaration, their filing deadline is November 20, 2023.Tax authorities still extend the deadlines for paying excise tax as prescribed in Article 3 of this Decree.
2. Taxpayers shall make sure that they meet the extension eligibility requirements under this Decree and take responsibility for their extension applications.
3. Tax authorities are not required to notify taxpayers of their acceptance of an extension of the excise tax payment deadline. If the tax authority determines that the taxpayer is ineligible for the extension during the extension period, they will notify the taxpayer in writing of the suspension. The taxpayer must then make sufficient payments of both tax and late payment interest to the state budget. If, after the expiration of the extension period, the tax authority discovers during an inspection that the taxpayer was ineligible for the extension as prescribed in this Decree, then the taxpayer must pay the outstanding tax, fines, and late payment interests that are re-determined by the tax authority into the state budget.
4. During the extended period of excise tax payment, the tax authority will not charge late payment interest for the extended excise tax amount. In case the tax authority has charged the late payment interests for the excise tax declarations eligible for the extension under this Decree, they shall cancel these charges.
Thus, tax authorities are not required to notify taxpayers of their acceptance of an extension of the excise tax payment deadline.
If the tax authority determines that the taxpayer is ineligible for the extension during the extension period, they will notify the taxpayer in writing of the suspension.
Tax authorities are not required to notify taxpayers of their acceptance of an extension of deadlines for paying excise taxes on automobiles manufactured in Vietnam?
Until when can taxpayers extend the deadlines for paying excise taxes on automobiles manufactured in Vietnam in 2023?
Pursuant to the provisions of Clause 1, Article 3 of Decree No. 36/2023/ND-CP on extension of tax payment deadlines as follows:
Extension of tax payment deadlines
1. Extending deadlines for paying excise taxes on domestically manufactured or assembled automobiles which are payable in the tax periods of June, July, August, and September 2023. The extension period starts from the excise tax payment deadline set by the tax administration law and ends on November 20, 2023, in specific:
a) The deadline for paying the excise tax which is payable in June 2023 tax period is November 20, 2023.
b) The deadline for paying the excise tax which is payable in July 2023 tax period is November 20, 2023.
c) The deadline for paying the excise tax which is payable in August 2023 tax period is November 20, 2023.
d) The deadline for paying the excise tax which is payable in September 2023 tax period is November 20, 2023.
Thus, the extension of the deadline for paying excise taxes on automobiles manufactured in Vietnam in 2023 which are payable in the tax periods of June, July, August, and September 2023 is implemented until the end of November 20, 2023.
At the same time, this is also the deadline to apply for an extension in case the taxpayer pays once for all the extended periods (not submitted at the same time as the excise tax return).
After November 20, 2023, how to conduct the payment of excise taxs?
Pursuant to the provisions on the effect of Article 5 of Decree No. 36/2023/ND-CP as follows:
Implementation and entry into force
1. This Decree comes into force as of the date of signing to December 31, 2023.
2. After the extension period under this Decree, the payment of excise taxes on domestically manufactured or assembled automobiles shall comply with applicable regulations.
3. The Ministry of Finance shall direct and initiate the implementation and handle any issues arising during the implementation of this Decree.
4. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, heads of related agencies, Presidents of People’s Committees of provinces and centrally affiliated to cities, and relevant enterprises, organizations and individuals shall implement this Decree.
Thus, after November 20, 2023, the payment of excise taxes on domestically manufactured automobiles shall comply with applicable regulations.
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