The extension of deadline for paying excise tax on domestically manufactured or assembled automobiles

On 21/6/2023, the Government issued the Decree No. 36/2023/ND-CP extending the deadline for paying excise tax on domestically manufactured or assembled automobiles. Specifically as follows:

To extend the deadline for payment of the payable excise tax amounts for the tax periods of June, July, August and September 2023 for domestically manufactured or assembled automobiles. The extension period is from the end of the deadline for paying excise tax in accordance with the law on tax administration to the end of November 20, 2023. Specifically, the deadline for paying excise tax incurred in the tax period of June, July, August and September 2023 is no later than November 20, 2023.

In case the taxpayer makes an additional declaration to its tax declaration dossier of a tax period, resulting in an increase in the payable excise tax amount and sends it to the tax office before the extended tax payment deadline expires, the extended tax amount is also inclusive of the payable tax amount increased due to the additional declaration.

In case the taxpayer is eligible for an extension of tax payment deadlines that makes and submits excise tax declarations in accordance with current law, and is not required to pay the payable excise tax amounts stated in the filled-in exercise tax declaration during the extended period.

In case an enterprise has branches and affiliated units, which declare excise tax separately with their managing tax offices, the branches and affiliated units are also subject to the extension of exercise tax payment deadlines. In case a branch or affiliated unit of an enterprise is not engaged in automobile manufacture or assembly activities, such branch or affiliated unit shall not be eligible for an extension of exercise tax payment deadlines.

During the extended period of excise tax payment, the tax authority will not charge late payment interest for the extended excise tax amount. In case the tax authority has already charged late payment interest for the excise tax declaration dossiers that are extended according to the provisions of this Decree, the tax authority shall make the adjustment without calculating the late payment interest for exercise tax.

This Decree takes effect from June 21, 2023 to the end of December 31, 2023. After the extension periods according to this Decree, the payment of excise tax for domestically manufactured or assembled automobiles shall comply with current regulations.