Extension of the Deadline for Payment of Special Consumption Tax for Domestically Manufactured Automobiles

Le Hai

08:01, 10/07/2024

Recently, the Government of Vietnam issued Decree No. 109/2020/ND-CP allowing an extension of the deadline for payment of special consumption tax for domestically manufactured or assembled automobiles.

The Government of Vietnam extends the tax payment deadline for special consumption tax arising from the tax period of March, April, May, June, July, August, September, and October 2020 for domestically manufactured or assembled automobiles. To be specific:

- The deadline to pay the special consumption tax due from the tax period of March is no later than September 20, 2020;- The deadline to pay the special consumption tax due from the tax period of April is no later than October 20, 2020;- The deadline to pay the special consumption tax due from the tax period of May is no later than November 20, 2020;- The deadline to pay the special consumption tax due from the tax periods of June, July, August, September, and October is no later than December 20, 2020.

In the case where the taxpayer submits a supplementary tax return for the extended tax period, leading to an increase in the special consumption tax payable, and sends it to the tax authority before the extended tax payment deadline, the extended tax amount will include the additional tax payable due to the supplementary return.

For detailed information, see Decree 109/2020/ND-CP, effective from September 15, 2020.

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