Request to implement the extension of excise tax payment deadline for domestically manufactured automobiles in Vietnam

Request to implement the extension of excise tax payment deadline for domestically manufactured automobiles in Vietnam (Internet image)

On June 21, 2023, the General Department of Taxation issued Official Telegram 03/CD-TCT on extending the deadline for paying excise tax on domestically manufactured or assembled automobiles in Decree 36/2023/ND-CP of the Government.

Request to implement the extension of excise tax payment deadline for domestically manufactured automobiles in Vietnam

On June 21, 2023, the Government issued Decree 36/2023/ND-CP on extending the tax payment deadline for payable excise tax amounts arising in the tax periods of June, July, August, and September 2023 for domestically manufactured or assembled automobiles;

In which, the extension period is from the end of the deadline for paying excise tax in accordance with the law on tax administration to the end of November 20, 2023; The deadline for submitting the application for extension of the excise tax payment deadline is November 20, 2023.

Decree 36/2023/ND-CP takes effect from the date of signing until the end of December 31, 2023.

The General Department of Taxation requires the Department of Taxation to promptly deploy and propagate the extension of the deadline for paying excise tax on domestically manufactured or assembled automobiles according to the provisions of Decree 36/2023/ND-CP above to continue to remove difficulties for production and business, and support those affected by the COVID-19 epidemic under the direction of the Government.

Procedures for extension  of excise tax payment deadline for domestically manufactured automobiles in Vietnam

According to Article 4 of Decree 36/2023/ND-CP stipulating the order and procedures for extending the payment of excise tax for domestically manufactured automobiles are as follows:

(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 Decree 36/2023/ND-CP. 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 Decree 36/2023/ND-CP.

(2) Taxpayers shall make sure that they meet the extension eligibility requirements under Decree 36/2023/ND-CP 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 Decree 36/2023/ND-CP, 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 Decree 36/2023/ND-CP, they shall cancel these charges.

More details can be found in Decree 36/2023/ND-CP in effect from June 21, 2023 to December 31, 2023.

After the extension period according to Decree 36/2023/ND-CP, the payment of excise tax on domestically manufactured or assembled automobiles will be made according to current regulations.

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