Decree No. 109/2020/NĐ-CP Extending the Deadline for Paying Special Consumption Tax on Domestic Manufactured or Assembled Motor Vehicles

Decree No. 109/2020/NĐ-CP extends the deadline for paying special consumption tax for domestic enterprises manufacturing or assembling motor vehicles, to support business operations amid the Covid-19 pandemic. The latest date requested for extension is September 30, 2020.

Số hiệu109/2020/NĐ-CP
Loại văn bảnDecree
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Xuân Phúc — Thủ tướng
Cập nhật14/06/2026
NgànhFinance
Lĩnh vựcTax Policy
Ngày ban hành15/09/2020
Ngày áp dụng15/09/2020
Ngày hết hiệu lực19/12/2023
Tình trạngExpired
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Decree No. 109/2020/NĐ-CP extends the deadline for paying special consumption tax for domestic enterprises manufacturing or assembling motor vehicles, to support business operations amid the Covid-19 pandemic. The latest date requested for extension is September 30, 2020.

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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 07/CĐ-TCT

Hanoi, September 17, 2020

CIRCULAR

REGARDING THE IMPLEMENTATION OF EXTENDING THE DEADLINE FOR PAYMENT OF SPECIAL CONSUMPTION TAX ON VEHICLES PRODUCED OR ASSEMBLED IN VIETNAM ACCORDING TO THE DIRECTIVE OF THE GOVERNMENT AT RESOLUTION NO. 84/NQ-TTG DATED MAY 29, 2020

THE DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION ELECTS:

- Provincial and centrally-run city Tax Departments;
- Bureaus and Units under the General Department of Taxation.

On September 15, 2020, the Government issued Decree No. 109/2020/NĐ-CP regarding the extension of deadlines for payment of special consumption tax on vehicles produced or assembled in Vietnam. The above-mentioned Decree No. 109/2020/NĐ-CP takes effect from September 15, 2020. Accordingly, the deadline for submitting the application to extend the deadline for payment of special consumption tax is September 30, 2020.

The General Department of Taxation requests Provincial and centrally-run city Tax Departments to promptly implement the extension of deadlines for payment of special consumption tax on vehicles produced or assembled in Vietnam as stipulated in Decree No. 109/2020/NĐ-CP mentioned above to continue addressing difficulties in production and business, supporting those affected by the COVID-19 pandemic according to the Government's directive at Resolution No. 84/NQ-TTg dated May 29, 2020.


DISTRIBUTION:
- As above;
- Ministry of Finance leadership (for reporting);
- Director General of the General Department of Taxation (for reporting);
- People's Committees of provinces and centrally-run cities (to coordinate in implementation);
- File: VT, CS (3 copies).

DEPUTY DIRECTOR GENERAL
ASSISTANT DIRECTOR GENERAL




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109/2020/NĐ-CP
Decree No. 109/2020/NĐ-CP Extending the Deadline for Paying Special Consumption Tax on Domestic Manufactured or Assembled Motor Vehicles
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