What is the deadline for extending the special consumption tax payment for domestically produced and assembled cars in 2024 in Vietnam?

What is the deadline for extending the special consumption tax payment for domestically produced and assembled cars in 2024 in Vietnam?

According to Article 3 of Decree 65/2024/ND-CP, the extension of the deadline for paying special consumption tax is regulated as follows:

Tax payment deadline extension

1. The deadline for paying the accrued special consumption tax for the tax periods of May, June, July, August, and September 2024 regarding domestically produced or assembled cars shall be extended. The extension period starts from the end date of the special consumption tax payment deadline as stipulated by tax management laws and lasts until November 20, 2024, as follows:

a) The deadline for paying the accrued special consumption tax for the tax period of May 2024 is no later than November 20, 2024.

b) The deadline for paying the accrued special consumption tax for the tax period of June 2024 is no later than November 20, 2024.

c) The deadline for paying the accrued special consumption tax for the tax period of July 2024 is no later than November 20, 2024.

d) The deadline for paying the accrued special consumption tax for the tax period of August 2024 is no later than November 20, 2024.

e) The deadline for paying the accrued special consumption tax for the tax period of September 2024 is no later than November 20, 2024.

2. Provisions for certain cases:

a) In the case where the taxpayer submits additional tax declaration documents for the tax period, resulting in an increase in the amount of special consumption tax to be paid and sending it to the tax authority before the extended tax payment deadline, the extended tax amount includes the additional tax amount resulting from the supplementary declaration.

b) In the case where the taxpayer falls within the category eligible for the extension and has already submitted the special consumption tax declaration form in accordance with current laws, they are not required to pay the accrued special consumption tax amount stated on the declaration form within the extended period.

c) In the case where a business has branches or affiliated units that independently submit special consumption tax declarations to the direct tax management authority of the branch or affiliated unit, the branches or affiliated units also fall within the category eligible for the extension of special consumption tax payment. However, if the branch or affiliated unit does not engage in car production or assembly activities, it is not eligible for the extension of special consumption tax payment.

Therefore, the deadline for extending the payment of special consumption tax in 2024 for domestically produced and assembled cars is until November 20, 2024. Specifically:

- The deadline for paying the accrued special consumption tax for the tax period of May 2024 is no later than November 20, 2024.

- The deadline for paying the accrued special consumption tax for the tax period of June 2024 is no later than November 20, 2024.

- The deadline for paying the accrued special consumption tax for the tax period of July 2024 is no later than November 20, 2024.

- The deadline for paying the accrued special consumption tax for the tax period of August 2024 is no later than November 20, 2024.

- The deadline for paying the accrued special consumption tax for the tax period of September 2024 is no later than November 20, 2024.

What is the deadline for extending the special consumption tax payment for domestically produced and assembled cars in 2024 in Vietnam? - image from internet

How many forms are there for submitting a request to extend the deadline for paying special consumption tax in Vietnam?

According to Article 4 of Decree 65/2024/ND-CP, the sequence and procedures for extending the deadline for paying special consumption tax are as follows:

Sequence and procedures for extension

1. Taxpayers eligible for an extension shall submit a Request for Deadline Extension of special consumption tax (electronically or by submitting a physical copy directly to the tax authority or by post) using the Form attached to this Decree to the direct tax management authority once for all extended periods, along with the submission of the special consumption tax declaration according to tax management laws. If the Request for Deadline Extension is not submitted along with the submission of the special consumption tax declaration, the deadline for submitting the Request for Deadline Extension of special consumption tax shall be no later than November 20, 2024, and the tax authority shall still process the extension of the deadline for paying special consumption tax as stipulated in Article 3 of this Decree.

2. Taxpayers shall self-identify and take responsibility for ensuring that the Request for Deadline Extension is accurately submitted for eligible cases according to this Decree.

...

Therefore, taxpayers can submit a Request for Deadline Extension of special consumption tax for domestically produced and assembled cars through the following methods:

- Electronic submission

- Submitting a physical copy directly to the tax authority

- Sending via postal service

When does Decree 65/2024/ND-CP on the extension of special consumption tax for domestically produced and assembled cars in Vietnam expires?

According to Article 5 of Decree 65/2024/ND-CP, the provisions regarding the effectiveness of implementation are as follows:

Implementation and effectiveness

1. This Decree shall take effect from the date of its signing and shall remain in effect until December 31, 2024.

2. After the extension period specified in this Decree, the payment of special consumption tax for domestically produced or assembled cars shall be carried out according to the existing regulations.

3. The Ministry of Finance is responsible for directing, organizing the implementation, and resolving any issues that may arise during the implementation of this Decree.

4. The Ministers, heads of ministerial-level agencies, heads of governmental agencies, Chairpersons of provincial and centrally-controlled city People's Committees, and relevant enterprises, organizations, and individuals shall be responsible for the enforcement of this Decree.

Therefore, Decree 65/2024/ND-CP on the extension of special consumption tax for domestically produced and assembled cars is effective until December 31, 2024.