Content of the article presents the current regulations on procedures for deferral of payment of excise tax on domestically produced or assembled automobiles in Vietnam.
Law on Special Consumption Tax 2008 stipulates the taxable subjects, non-taxable subjects, taxpayers, tax calculation basis, tax refund, tax deduction, and special consumption tax reduction. So, how does the law stipulate the special consumption tax rate?
On November 14, 2008, the XII National Assembly of the Socialist Republic of Vietnam, during its 4th session, passed the Law on Excise Tax. On November 28, 2008, the President signed Order No. 25/2008/L-CTN to promulgate this Law.
On February 05, 2007, the Ministry of Finance of Vietnam issued Circular 10/2007/TT-BTC providing guidance on financial policies and customs procedures applicable to Phu Quoc Island and the Nam An Thoi island cluster under Kien Giang Province.
On February 27, 2024, the Government of Vietnam issued Resolution 25/NQ-CP regarding the proposal to develop the amended Law on Special Consumption Tax.
June 17, 2024, the Government of Vietnam issued Decree 65/2024/ND-CP on extending the deadline for paying excise tax for automobiles manufactured and assembled in Vietnam.
Recently, the General Department of Taxation of Vietnam has issued an Official Telegram on extending the deadline for excise tax payment for automobiles in Vietnam in 2024.
The article discusses the procedures for Extending the Deadline for Payment of excise tax for Automobiles Manufactured or Assembled Domestically under the current regulations in Vietnam
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