Procedure for deferment of special consumption tax Vietnam payment for domestically manufactured cars in 2022

On May 21, 2022, the Government issued Decree No. 32/2022/ND-CP on extension of special consumption tax (SCT) payment time limit for domestically manufactured or assembled automobiles in Vietnam.

Procedure for deferment of special consumption tax Vietnam payment for domestically manufactured cars in 2022 (Ảnh minh họa)

SCT payable on domestically manufactured/assembled automobiles

Step 1: Send a written request for renewal

- The taxpayer eligible for extension shall send a written request for extension of SCT payment deadline using the form provided in the Appendix enclosed with Decree No. 32/2022/ND-CP to the supervisory tax authority once for all extended periods together with the special consumption tax declaration according to regulations of law on tax administration.

- One of the following methods may be used to send written requests for extension of SCT payment time limits:

+ Electronic mode;

+ The paper directly sent to the tax agency;

+ Paper sent by post to the tax agency.

If the application for extension of deadline for paying SCT is not submitted at the time of submission of the SCT declaration, the deadline for submission of the application for extension of deadline for paying SCT is November 20, 2022.

Note: The taxpayer shall determine and take responsibility for the request for extension in accordance with the Decree No. 32/2022/ND-CP.

Step 2: The tax authority notifies the approval of extension

- The tax authority is not required to notify the taxpayer of the approval for deferment of SCT payment.

- If the taxpayer is not eligible for tax deferral during the deferral period, the tax authority shall notify the taxpayer in writing of such suspension;

The taxpayer must pay the tax and late payment interest in full during the extended period to government budget.

- After the extended deadline, if the tax authority finds that the taxpayer is not eligible for SCT payment deadline extension, such taxpayer shall pay the tax arrears, fines and late payment interest to government budget.

During the extended period, the tax authority shall not charge the deferred payment interest on the deferred payment of SCT. If the tax authority has charged late payment interest on special excise tax declarations eligible for extension as prescribed in the Decree No. 32/2022/ND-CP, the tax authority shall adjust the deferred payment interest.

Decree No. 32/2022/ND-CP comes into force from the date on which it is signed until December 31, 2022 inclusive.

Nhu Mai

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