Procedures for extending excise tax payment for Vietnamese cars

The order and procedures for taxpayers to extend the time limit for paying excise tax arising in the tax period of October and November 2021 for domestically manufactured or assembled automobiles shall be carried out in according with the regulations at Decree 104/2021/ND-CP of Vietnam.

Procedures for extending excise tax payment for domestic cars (Illustration image)

According to the Decree, taxpayers eligible for the extension shall send a written request for extension of the time limit for excise tax payment, made according to the form in the Appendix issued with Decree 104/2021, to the tax authority directly managing it once for the entire tax period. The periods are extended together with the time of submission of excise tax declaration dossiers in accordance with the law on tax administration in Vietnam

If the application for extension of the time limit for excise tax payment is not submitted at the same time as the submission of the excise tax return, the time limit for submission of the application for extension of the time limit for excise tax payment is December 15, 2021.

Form of application: by electronic method or by sending a paper copy directly to the tax office or by post

During the extended period of excise tax payment, based on the application for extension of the time limit for excise tax payment, the tax authority will not charge late payment interest for the extended excise tax amount (including the case where the application for excise tax payment is extended). The deadline for paying excise tax to the tax authority after submitting the excise tax return is December 15, 2021.

In case, the tax authority has already charged the late payment interest for the excise tax declaration dossiers that are extended according to the provisions of Decree 104/2021, the tax authority shall make the adjustment without calculating the late payment excise tax. .

Notes:

- If the taxpayer sends a written request for extension of the time limit for excise tax payment to the tax authority after December 15, 2021, the time limit for paying excise tax shall not be extended as prescribed in Decree 104/2021.

- Tax authorities are not required to notify taxpayers of their acceptance of the 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 send a written notice to the taxpayer of the termination of the extension and the taxpayer must fully pay the tax and late payment interest within the extended period to the state budget.

- In case after the extension time expires, the tax authority discovers through inspection and examination that the taxpayer is not eligible for the extension of the time limit for excise tax payment, the taxpayer must pay the outstanding tax amount and money. fines and late payment interest shall be re-determined by the tax authority and remitted into the state budget.

According to Decree 104/2021/ND-CP, domestic automobile manufacturers and assemblers are entitled to an extension of the time limit for paying special excise tax incurred in the October and November 2021 tax periods.

The extension time is from the end of the time limit for paying excise tax in accordance with the law on tax administration, specifically as follows:

- The deadline for paying the payable excise tax arising from the October 2021 tax period is December 20, 2021 at the latest.

- The deadline for paying excise tax incurred in the tax period of November 2021 is December 30, 2021 at the latest.

(After the above extension period, the payment of excise tax for domestically manufactured or assembled automobiles shall comply with current regulations in Vietnam).

Bao Ngoc

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