Decree No. 65/2024/NĐ-CP Extending the Deadline for Special Consumption Tax Payment on Domestic Cars Produced or Assembled in Vietnam

Issuing authority: Government Office

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. Extending the deadline for paying special consumption tax on the amount due for the May, June, July, August, and September 2024 tax periods for domestically produced or assembled automobiles. The extension period runs from the end date of the special consumption tax payment deadline as prescribed by tax management laws until November 20, 2024, specifically as follows:

a) The deadline for paying the special consumption tax due for the May 2024 tax period is no later than November 20, 2024.

b) The deadline for paying the special consumption tax due for the June 2024 tax period is no later than November 20, 2024.

c) The deadline for paying the special consumption tax due for the July 2024 tax period is no later than November 20, 2024.

d) The deadline for paying the special consumption tax due for the August 2024 tax period is no later than November 20, 2024.

đ) The deadline for paying the special consumption tax due for the September 2024 tax period is no later than November 20, 2024.

2. Provisions for certain cases:

a) In cases where taxpayers supplement their tax declaration forms for the extended tax period, resulting in an increase in the special consumption tax payable, and submit these to the tax authority before the extended deadline, the extended tax includes the additional tax payable due to the supplementation.

b) In cases where taxpayers, who are eligible for the extended tax declaration and payment according to current laws, do not need to pay the special consumption tax due on the supplementary tax declaration during the extension period.

c) In cases where a business with branches or subordinate units that declare special consumption tax separately to the directly managing tax authority of those branches or units is also eligible for the extended tax payment. If the branch or unit does not engage in automobile production or assembly activities, it is not eligible for the extended tax payment.

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) using 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 form as required by tax management laws. If the request for extension of the special consumption tax payment deadline is not submitted at the time of filing the tax declaration, the latest submission date for the request is November 20, 2024, 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 accepting 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 is not eligible for the extension, the tax authority shall issue a notice to the taxpayer to stop 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 is not eligible for the extension of the special consumption tax payment deadline as stipulated 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 does 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 tax declarations eligible for extension under this Decree, the tax authority shall 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, 2024.

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 relevant businesses, 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
PAYING SPECIAL CONSUMPTION TAX

Respectfully submitted to: Tax Authority...

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

(02) Tax code:

[07] Special consumption tax on domestically produced or assembled automobiles.

Eligible case for extension:

[08] Domestic automobile manufacturing or assembly enterprise.

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.

Note:

- The request for extension of the tax payment deadline is only submitted once to the directly managing tax authority for all extended periods.
- The taxpayer selects the following method of submission:
+ The taxpayer submits electronically to the tax authority's online portal.
+ The taxpayer shall pay directly to the tax authority or by post.