Decree No. 104/2021/NĐ-CP Extending the Deadline for Paying Special Consumption Tax on Domestic Produced or Assembled Motor Vehicles

DECREE

EXTENDING THE DEADLINE FOR PAYING SPECIAL CONSUMPTION TAX ON DOMESTICALLY PRODUCED OR ASSEMBLED MOTOR VEHICLES

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government issues this Decree extending the deadline for paying special consumption tax on domestically produced or assembled automobiles.

Article 1. Scope of Application

This Decree stipulates the extension of the deadline for paying special consumption tax on domestically produced or assembled automobiles.

Article 2. Applicability

This Decree applies to domestic automobile manufacturing and assembly enterprises; tax authorities; and other organizations and individuals related to this matter.

Article 3. Extension of the Deadline for Paying Tax

1. Extending the deadline for paying special consumption tax on the amount due for the October and November 2021 tax periods for domestically produced or assembled motor vehicles. The extension period starts from the last day of the special consumption tax payment deadline as prescribed by the tax management laws, specifically as follows:

a) The deadline for paying the special consumption tax due for the October 2021 tax period shall be no later than December 20, 2021.

b) The deadline for paying the special consumption tax due for the November 2021 tax period shall be no later than December 30, 2021.

2. Provisions for certain cases:

a) In the case where the taxpayer supplements their tax declaration for the extended tax period, resulting in an increase in the special consumption tax due and submits it to the tax authority before the extended deadline expires, the extended tax includes the additional tax due from the supplemented declaration.

b) In the case where the taxpayer, who is subject to the extension under current laws, has not yet paid the special consumption tax due on the supplementary declaration, they are not required to pay the special consumption tax due on the supplementary declaration.

c) In the case where a business with branches or affiliated units separately declare special consumption tax to the directly managing tax authority, these branches or affiliated units are also eligible for the tax extension. If the branch or affiliated unit does not engage in production or assembly of motor vehicles, then it is not eligible for the tax extension.

Article 4. Procedures and Formalities for Extension

1. Taxpayers eligible for the extension must submit a Request for Extension of Special Consumption Tax Payment Deadline (by electronic means or directly to the tax authority or through postal service) according to the Form attached to this Decree to the directly managing tax authority once for all extended periods together with the submission of the special consumption tax declaration as prescribed by tax management laws. If the Request for Extension of Special Consumption Tax Payment Deadline is not submitted together with the special consumption tax declaration, the latest submission date for the request is December 15, 2021, and the tax authority will still implement the extension of the special consumption tax payment deadline as stipulated in Article 3 of this Decree.

2. Taxpayers must self-determine and bear responsibility for requesting the extension in accordance with the eligibility criteria set forth in this Decree. If the taxpayer submits the Request for Extension of Special Consumption Tax Payment Deadline to the tax authority after December 15, 2021, they will not be granted the extension of the special consumption tax payment deadline as provided in this Decree.

3. The tax authority is not required to notify taxpayers about accepting the extension of the special consumption tax payment deadline. In the event that during the extension period, the tax authority determines that the taxpayer is not eligible for the extension, the tax authority will issue a notice to the taxpayer to terminate the extension, and the taxpayer must pay the full amount of tax and late payment interest for the period of the extension into the state budget. If after the expiration of the extension period, the tax authority discovers through inspection or audit that the taxpayer is not eligible for the extension of the special consumption tax payment deadline as provided in this Decree, the taxpayer must pay the outstanding tax, penalties, and late payment interest determined by the tax authority into the state budget.

4. During the extended period for special consumption tax payment, based on the Request for Extension of Special Consumption Tax Payment Deadline, the tax authority will not impose late payment interest on the extended special consumption tax (including the case where the Request for Extension of Special Consumption Tax Payment Deadline is submitted to the tax authority after submitting the special consumption tax declaration no later than December 15, 2021). If the tax authority has already imposed late payment interest on the special consumption tax declarations eligible for the extension under this Decree, the tax authority will adjust and not impose late payment interest on the special consumption tax.

Article 5. Implementation and Effectiveness

1. This Decree takes effect from the date of issuance.

2. After the extension period under this Decree, the special consumption tax on domestically produced or assembled automobiles shall be implemented according to current regulations.

3. The Ministry of Finance is responsible for directing, organizing the implementation, and resolving any issues arising during the implementation of this Decree.

4. Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related enterprises, organizations, and individuals are responsible for implementing this Decree./.

ANNEX

(Attached to Decree No. 104/2021/NĐ-CP dated December 4, 2021 of the Government)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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REQUEST FOR EXTENSION OF SPECIAL CONSUMPTION TAX PAYMENT DEADLINE

Respectfully submitted to: Tax Authority...

[01] Name of taxpayer: ................................................................................................

(05) Name of tax agent (if any): ... .......................................................................................................................

[04] Phone number: ............................................................................................................

[05] Name of tax agent (if applicable): ..........................................................................................

[07] Type of tax requested for extension:

Eligible case for extension:

[08] Cases eligible for extension:

Enterprise engaged in domestic production or assembly of automobiles

I hereby certify that the information declared above is accurate and assume legal responsibility for the information provided; I commit to paying the full amount of tax within the extended payment deadline.

Note:

- The request for extension of the special consumption tax payment deadline shall only be submitted once to the directly managing tax authority for all extended periods.

- The taxpayer selects the following method of submission:

+ Taxpayer submits electronically through the e-Government portal of the tax authority.

+ The taxpayer shall pay directly to the tax authority or by post.