Extension of payment of excise tax on domestically manufactured or assembled cars

Accordingly, the Government extension of tax payment deadline for the payable excise tax amount arising in the tax period of June, July, August and September 2022 for domestically manufactured or assembled automobiles.

The extension period from the end of the time limit for paying excise tax according to the provisions of the law on tax administration to the end of November 20, 2022, specifically as follows:

The deadline for paying the payable excise tax arising in the June 2022 tax period is November 20, 2022 at the latest.

The deadline for paying the payable excise tax arising from the tax period of July 2022 is November 20, 2022 at the latest.

The deadline for paying the payable excise tax incurred in the August 2022 tax period is November 20, 2022 at the latest.

The deadline for paying the payable excise tax arising from the September 2022 tax period is November 20, 2022 at the latest.

Regulations for some cases

In case the taxpayer makes additional declarations tax returns of the extended tax period leading to an increase in the payable excise tax amount and sent to the tax office before the extended tax payment time limit expires, the extended tax amount includes the additional payable tax amount. due to additional declaration.

In case taxpayers are eligible for an extension to declare and submit excise tax declarations in accordance with current law, they have not yet paid the payable excise tax amount arising on the tax return. declared excise during the extended period.

In case an enterprise has branches and affiliated units, which declares excise tax separately from the tax agency directly managing the branch or affiliated unit, the branches and affiliated units are also subject to subject to extension of special consumption tax payment. In case a branch or affiliated unit of an enterprise is not engaged in the production or assembly of automobiles, the branch or affiliated unit is not eligible for the extension to pay excise tax.

This Decree takes effect from the date of signing and promulgation until the end of December 31, 2022. After the extension period according to this Decree, the payment of excise tax on domestically manufactured or assembled automobiles shall comply with current regulations.

* Invite readers to watch programs broadcast by Vietnam Television on TV Online and VTVGo!