Decree No. 32/2022/NĐ-CP Extending the Deadline for Paying Special Consumption Tax on Domestic Cars

DECREE
Extending the deadline for paying special consumption tax
for domestically produced automobiles

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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;

Pursuant to Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies to support the program for economic recovery and development;

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 Regulation

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. Extension of the deadline for payment of special consumption tax due for the tax periods of June, July, August, and September 2022 for domestically produced or assembled automobiles. The extension period runs from the end date of the special consumption tax payment deadline under the law on tax administration to November 20, 2022, specifically as follows:

a) The deadline for payment of the special consumption tax due for the tax period of June 2022 is no later than November 20, 2022.

b) The deadline for payment of the special consumption tax due for the tax period of July 2022 is no later than November 20, 2022.

c) The deadline for payment of the special consumption tax due for the tax period of August 2022 is no later than November 20, 2022.

d) The deadline for payment of the special consumption tax due for the tax period of September 2022 is no later than November 20, 2022.

2. Provisions for certain cases:

a) In cases where taxpayers file supplementary tax declaration forms for the extended tax periods leading to an increase in the amount of special consumption tax due and submit such declarations to the tax authority before the extended payment deadline, the extended payment includes the additional tax due from the supplementary filing.

b) In cases where taxpayers are subject to the extension of the time limit for filing and paying the special consumption tax declaration according to current laws, they are not required to pay the special consumption tax due on the declaration during the extension period.

c) In cases where enterprises with branches or affiliated units file separate special consumption tax declarations with the directly managing tax authority, these branches or affiliated units are also eligible for the extension of the special consumption tax payment deadline. If the branches or affiliated units of the enterprise do not engage in automobile production or assembly activities, then these branches or affiliated units are not eligible for the extension of the special consumption tax payment deadline.

Article 4. Procedures and Formalities for Extension

1. Taxpayers eligible for the extension shall submit a Request for Extension of the Special Consumption Tax Payment Deadline (by electronic means or by delivering a paper copy directly to the tax authority or sending it through postal service) using the Form attached hereto to the directly managing tax authority once for all extended periods together with the submission of the special consumption tax declaration form as prescribed by the law on tax administration. In cases where the Request for Extension of the Special Consumption Tax Payment Deadline is not submitted at the time of submitting the special consumption tax declaration form, the latest submission date for the Request for Extension of the Special Consumption Tax Payment Deadline is November 20, 2022, 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. The taxpayer determines and is responsible for ensuring that the request for extension complies with the eligibility criteria set forth in this Decree.

3. The tax authority is not required to notify taxpayers about the acceptance of the extension of the special consumption tax payment deadline. In cases where, during the extension period, the tax authority has grounds to determine that the taxpayer does not qualify 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 during which the extension was implemented into the state budget. In cases where, after the expiration of the extension period, the tax authority discovers through inspection or audit that the taxpayer does not qualify for the extension of the special consumption tax payment deadline as stipulated 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 period of extension for special consumption tax payment, the tax authority will not impose late payment interest on the extended special consumption tax amount. In cases where the tax authority has already imposed late payment interest on special consumption tax declaration forms eligible for 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 until December 31, 2022.

2. After the extension period under this Decree, the payment of special consumption tax for domestically produced or assembled automobiles shall be carried out 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 ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related enterprises, organizations, and individuals are responsible for implementing this Decree.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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APPLICATION FOR EXTENSION OF PAYMENT DEADLINE
Respected Tax Authority...

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 may choose the following methods 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.