On June 21, 2023, the General Department of Taxation issued Official Telegram 03/CĐ-TCT on extending the deadline for paying excise tax on domestically manufactured or assembled automobiles in Decree 36/2023/ND-CP of the Government of Vietnam.
On June 21, 2023, the Government issued Decree 36/2023/ND-CP stipulating the extension of deadlines for paying excise taxes on domestically manufactured or assembled automobiles which are payable in the tax periods of June, July, August, and September 2023;
The extension period starts from the excise tax payment deadline set by the tax administration law and ends on November 20, 2023.
The deadline for submitting the application for extension of the excise tax payment deadline is November 20, 2023. The Decree takes effect from the date of signing to the end of December 31, 2023.
The General Department of Taxation requested 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 above provisions to continue to remove difficulties for production and business and to support those affected by the COVID-19 epidemic under the direction of the Government.
According to Decree 36/2023/ND-CP, extending deadlines for paying excise taxes on domestically manufactured or assembled automobiles which are payable in the tax periods of June, July, August, and September 2023.
The extension period starts from the excise tax payment deadline set by the tax administration law and ends on November 20, 2023, in specific:
- The deadline for paying the excise tax which is payable in June 2023 tax period is November 20, 2023.
- The deadline for paying the excise tax which is payable in July 2023 tax period is November 20, 2023.
- The deadline for paying the excise tax which is payable in August 2023 tax period is November 20, 2023.
- The deadline for paying the excise tax which is payable in September 2023 tax period is November 20, 2023.
Official Telegram 03/CĐ-TCT was issued on June 21, 2023.
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