Decree No. 81/2025/NĐ-CP extends the deadline for paying special consumption tax on domestic cars produced or assembled from February to June 2025 until November 20, 2025. Taxpayers eligible for extension may request it electronically or submit a paper application directly.
적용 범위
Domestic car manufacturing or assembly enterprises; tax authorities; other relevant organizations and individuals.
핵심 사항
- Domestic car manufacturing or assembly enterprises → are granted an extended deadline for paying special consumption tax from February to June 2025 until November 20, 2025.
- Taxpayers → must submit a Request for Extension Form according to the Model attached to this Decree to the direct managing tax authority once for all periods covered by the extension.
- During the extended period, the tax authority does not charge late payment interest on the deferred special consumption tax amount.
- Taxpayers → must commit to paying the full amount of tax according to the extended payment deadlines.
- If, after the extension period ends, the tax authority discovers that taxpayers do not qualify for the extension, taxpayers must pay the outstanding tax, penalties, and late payment interest into the state budget.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces financial burden for domestic car manufacturing or assembly enterprises.
- Negative impact: May lead to tax evasion if enterprises take advantage to underpay the tax amount.
- Benefit: Enterprises have additional time to balance their finances and complete tax declaration procedures.
- Cost: Enterprises must prepare the extension request documentation and ensure accurate tax declaration and payment as required.
❓ 자주 묻는 질문
Until when are taxpayers granted an extension for paying special consumption tax?
Taxpayers are granted an extension for paying special consumption tax from February to June 2025 until November 20, 2025.
What must taxpayers do to request an extension?
Taxpayers must submit a Request for Extension Form according to the Model attached to this Decree to the direct managing tax authority once for all periods covered by the extension.
Does the tax authority charge late payment interest during the extension period?
During the extension period, the tax authority does not charge late payment interest on the deferred special consumption tax amount.
What must taxpayers commit to when requesting an extension?
Taxpayers must commit to paying the full amount of tax according to the extended payment deadlines.
If, after the extension period ends, the tax authority discovers that taxpayers do not qualify for the extension, what must they do?
Taxpayers must pay the outstanding tax, penalties, and late payment interest into the state budget.
전문
THE GOVERNMENT
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 81/2025/NĐ-CP
Hanoi, April 2, 2025
DECREE
Extending the deadline for paying special consumption tax on domestically produced or assembled automobiles
for domestically produced automobiles
Pursuant to the Government Organization Law on February 18, 2025;
Pursuant to the Law on Tax Administration dated June 13, 2019; the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law, the Independent Auditing Law, the State Budget Law, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;
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 or assembly enterprises; tax authorities; and other organizations and individuals related to the matter.
Article 3. Extension of the Deadline for Paying Tax
1. Extension of the deadline for paying special consumption tax due for the tax periods of February, March, April, May, and June 2025 for domestically produced or assembled automobiles. The extended period starts from the end date of the special consumption tax payment deadline as prescribed by the tax management laws until November 20, 2025, specifically as follows:
a) The deadline for paying the special consumption tax due for the tax period of February 2025 is no later than November 20, 2025.
b) The deadline for paying the special consumption tax due for the tax period of March 2025 is no later than November 20, 2025.
c) The deadline for paying the special consumption tax due for the tax period of April 2025 is no later than November 20, 2025.
d) The deadline for paying the special consumption tax due for the tax period of May 2025 is no later than November 20, 2025.
đ) The deadline for paying the special consumption tax due for the tax period of June 2025 is no later than November 20, 2025.
2. Provisions for certain cases:
a) In the case where the taxpayer supplements their tax declaration for the extended tax period, resulting in an increase in the amount of special consumption tax due and sends it to the tax authority before the extended tax payment deadline, the extended tax includes the additional tax due from the supplemented declaration.
b) In the case where the taxpayer, who is eligible for the extension under current laws, does not need to pay the special consumption tax due on the supplementary tax declaration during the extended period.
c) In the case where a business with branches or affiliated units separately declares special consumption tax to the directly managing tax authority, these branches or affiliated units also qualify for the tax extension. If the branch or affiliated unit of the business does not engage in automobile production or assembly activities, then the branch or affiliated unit does not qualify for the tax extension.
Article 4. Procedures and Formalities for Extension
1. The taxpayer eligible for the extension submits the Request for Extension of the Special Consumption Tax Payment Deadline (electronically 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 as prescribed by the tax management laws. In the event that the Request for Extension of the Special Consumption Tax Payment Deadline is not submitted at the time of submitting the special consumption tax declaration, the latest submission date for the Request for Extension of the Special Consumption Tax Payment Deadline is November 20, 2025, 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 the taxpayer of acceptance of the extension of the special consumption tax payment deadline. In the event that the tax authority has grounds to determine that the taxpayer does not qualify for the extension during the extension period, the tax authority shall 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 granted into the state budget. In the event that the tax authority discovers, through inspection or audit, after the expiration of the extension period, 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 extended period for special consumption tax payment, the tax authority does not impose late payment interest on the extended special consumption tax amount. In the event that the tax authority has already imposed late payment interest on tax declarations subject to the extension as stipulated in this Decree, the tax authority shall 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, 2025.
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 People's Committees under central city administrations, and related enterprises, organizations, and individuals are responsible for enforcing this Decree.
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Place of Receipt: |
PRIME MINISTER (Signed)
Ho Duc Phoc |
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
APPLICATION FOR EXTENSION OF PAYMENT DEADLINE
Respected Tax Authority...
(01) Name of taxpayer: ...
(02) Tax code:
[03] Address:
(05) Name of tax agent (if any): ...
[06] Tax code:
Type of tax requested for extension:
[07] Special consumption tax on domestically produced or assembled automobiles.
Eligible case for extension:
[08] Domestic automobile manufacturing or assembly enterprise.
I certify that the information declared above is accurate and bear legal responsibility for the provided information; I commit to paying the full amount of tax according to the extended payment deadline.
TAX AGENT STAFF
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Professional certificate number: ... Name: .................................................. |
TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER The application for extension of the tax payment deadline shall only be submitted once to the direct managing tax authority for all extended periods. |
.
Note:
The taxpayer may choose the following methods of submission:
+ The taxpayer submits electronically via the electronic information system of the tax authority.
+ The taxpayer submits directly to the tax authority or through postal service.
+ The taxpayer shall pay directly to the tax authority or by post.
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