Extension of special consumption tax payment time limits for automobiles manufactured or assembled in Vietnam

Nguyen Thi Diem My

08:51, 23/05/2022

This content is specified in Decree No. 32/2022/ND-CP dated May 21, 2022 of the Government on extension of deadline for paying special excise tax on motor vehicles manufactured or assembled in Vietnam.

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

According to the Decree No. 32/2022/NĐ-CP, the deadline for paying special excise tax incurred in the tax period of June, July, August and September 2022 for cars manufactured or assembled in Vietnam is extended.

The period of deferment of special consumption tax payment in Vietnam shall be extended in accordance with laws on tax administration to the end of November 20, 2022, specifically as follows:

The deadline for paying the special excise tax payable in the tax period of June 2022 is November 20, 2022.

The deadline for paying the special excise tax payable in the tax period of July 2022 is November 20, 2022.

The deadline for paying the special excise tax payable in the tax period of August 2022 is November 20, 2022.

The deadline for paying the special excise tax payable in the tax period of September 2022 is November 20, 2022.

Decree No. 32/2022/ND-CP comes into force from May 21, 2022 to December 31, 2022.

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