Procedure for excise duty deferral for motor vehicles produced in Vietnam in 2023

Procedure for excise duty deferral for motor vehicles produced in Vietnam in 2023

- Taxpayers eligible for deferral shall submit applications for excise duty deferral (online, in person, or by post) following the Form in the Appendix promulgated together with Decree No. 36/2023/ND-CP to tax administration authorities once for all periods eligible for deferral at the same time as their submission of excise duty declarations according to laws on tax administration.  

If the application for excise duty deferral is not submitted at the same time as the excise duty declaration, such application shall be submitted no later than November 11, 2023, and tax authorities will still defer excise duty as per regulation.

- Taxpayers shall determine their eligibility for tax deferral and take responsibility for their applications for deferral, ensuring compliance with regulations.

- Tax authorities are not required to notify taxpayers whether their applications for excise duty deferral are granted.  

During the deferral period, if the tax authority has grounds to determine that a taxpayer is not eligible for deferral, they shall notify the taxpayer of the deferral suspension, and the taxpayer shall adequately pay tax and late payment interests accrued over the deferral period to the state budget.

After the deferral period, if the tax authority, via inspection, detects that the taxpayer is ineligible for excise duty deferral as prescribed by this Decree, taxpayer shall pay the tax arrears, fines, and late payment interests determined by the tax authority to the state budget.

- During the excise duty deferral period, tax authorities shall not charge late payment interest on the deferred excise duty.  

If tax authorities have already charged late payment interests for excise duty declarations eligible for deferral, they shall make adjustments and cancel such late payment interests.

Decree No. 36/2023/ND-CP of the Government of Vietnam comes into force as of June 21, 2023.

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