Decree No. 36/2023/NĐ-CP Extending the Deadline for Paying Special Consumption Tax on Domestic Cars Produced or Assembled in Vietnam

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

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 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 2023 for domestically produced or assembled automobiles. The extension period runs from the end date of the special consumption tax payment deadline as prescribed by the tax management laws to November 20, 2023, specifically as follows:

a) The deadline for payment of the special consumption tax due for the June 2023 tax period shall be no later than November 20, 2023.

b) The deadline for payment of the special consumption tax due for the July 2023 tax period shall be no later than November 20, 2023.

c) The deadline for payment of the special consumption tax due for the August 2023 tax period shall be no later than November 20, 2023.

d) The deadline for payment of the special consumption tax due for the September 2023 tax period shall be no later than November 20, 2023.

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 them to the tax authority before the extended deadline, the extended tax includes the additional tax due from the supplementary filing.

b) In cases where taxpayers who are eligible for the extension under current laws have not yet paid the special consumption tax due on their declarations during the extension period, they are not required to pay the special consumption tax due on those declarations.

c) In cases where enterprises 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 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 must submit a Request for Extension of the Special Consumption Tax Payment Deadline (by electronic means or directly to the tax authority or through postal service) according to the Model 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 form as prescribed by tax management laws. 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 deadline for submitting the Request for Extension of the Special Consumption Tax Payment Deadline is November 20, 2023, 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 of 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 penalties 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 prescribed in this Decree, the taxpayer must pay the outstanding tax, fines, and late payment penalties determined by the tax authority into the state budget.

4. During the extended period for special consumption tax payment, the tax authority will not impose late payment penalties on the extended special consumption tax amount. In cases where the tax authority has already imposed late payment penalties on special consumption tax declaration forms eligible for the extension as prescribed in this Decree, the tax authority will adjust and not impose late payment penalties on the special consumption tax.

Article 5. Implementation and Effectiveness

1. This Decree takes effect from the date of issuance until December 31, 2023.

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 ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, 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...

(02) Tax code:

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

[06] Tax code:

(07) Type of tax requested for extension:

Eligible case for extension:

(08) Extension case:

A business engaged in domestic automobile production or assembly.

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.

..., day...month...year... TAXPAYER OR LEGAL REPRESENTATIVE OF THE TAXPAYER (Signature, full name; position and stamp (if any)/Electronic signature)

TAX AGENT STAFF Full name: ...

Professional certificate number:...

Note:

The request for extension of the tax payment deadline is only sent once to the directly managing tax authority for all extended periods of special consumption tax.

+ The taxpayer submits electronically via the electronic information system of the tax authority.

+ Taxpayers submit electronically to the tax authority's electronic information system. + Taxpayers submit directly to the tax authority or submit via postal service.