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 |
SOCIALIST REPUBLIC OF VIETNAM |
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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:
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- Provincial and centrally-run city Tax Departments; |
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.
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DEPUTY DIRECTOR GENERAL |
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