Extension of deadline for payment of special consumption tax on domestically produced or assembled cars

SGGPO June 21, 2023 19:56

On June 21, the Government issued Decree No. 36/2023/ND-CP on extending the deadline for paying special consumption tax on domestically manufactured or assembled automobiles.

The Government extends the deadline for paying special consumption tax on domestically produced or assembled cars.

The Decree clearly states that the deadline for paying special consumption tax arising from the tax calculation period of June, July, August and September 2023 for domestically manufactured or assembled automobiles is extended from the end of the deadline for paying special consumption tax according to the provisions of the law on tax administration until November 20, 2023.

The Decree clearly states that in case a taxpayer makes additional tax declarations for the extended tax period, leading to an increase in the amount of special consumption tax payable and sends them to the tax authority before the extended tax payment deadline, the extended tax amount includes the additional tax payable due to the additional declaration.

In case the taxpayer is eligible for an extension to declare and submit the Special Consumption Tax Declaration according to current law, he/she does not have to pay the amount of Special Consumption Tax payable arising on the Special Consumption Tax Declaration declared during the extended period.

In case an enterprise has branches or affiliated units that declare special consumption tax separately with the tax authority directly managing the branch or affiliated unit, the branches or affiliated units are also eligible for an extension of special consumption tax payment. In case a branch or affiliated unit of an enterprise does not have automobile manufacturing or assembly activities, the branch or affiliated unit is not eligible for an extension of special consumption tax payment.

The Decree stipulates that taxpayers self-determine and are responsible for requesting extensions to ensure that they are eligible for extensions according to this Decree.

Tax authorities are not required to notify taxpayers of their acceptance of an extension of the deadline for payment of special consumption tax.

In case during the extension period, the tax authority has grounds to determine that the taxpayer is not eligible for an extension, the tax authority shall issue a written notice to the taxpayer about the termination of the extension and the taxpayer must pay the full amount of tax and late payment fees during the extended period to the state budget.

In case after the extension period expires, the tax authority discovers through inspection and examination that the taxpayer is not eligible for an extension of the special consumption tax payment deadline as prescribed in this Decree, the taxpayer must pay the outstanding tax amount, fines and late payment fees re-determined by the tax authority to the state budget.

During the period of extension of payment of special consumption tax, the tax authority shall not charge late payment fees for the extended amount of special consumption tax. In case the tax authority has charged late payment fees for special consumption tax declaration dossiers that are eligible for extension according to the provisions of this Decree, the tax authority shall make adjustments to not charge late payment fees for special consumption tax.

This Decree takes effect from the date of signing and promulgation until December 31, 2023. After the extension period under this Decree, the payment of special consumption tax on domestically manufactured or assembled automobiles shall be implemented in accordance with current regulations.

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