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Please Sign in your LuatVietnam account and sign up for the lookup software .| Issuing bodies: | Government | Effective date: | |
| Official number: | 104/2021/ND-CP | Signer: | Le Minh Khai |
| Legislation Type: | Decree | Expired date: | Updating |
| Issuing date: | 04/12/2021 | Effect: | |
| Fields: | Industry , Tax - Fee - Charge |
Extend the time limit for excise tax payment of domestically manufactured automobiles
The Government issues the Decree No. 104/2021/ND-CP prescribing the extension of time limit for excise tax payment of domestically manufactured or assembled automobiles on December 04, 2021.
Specifically, to extend the time limit for payable excise tax amount incurred in the tax periods of October and November of 2021, for domestically manufactured or assembled automobiles. The extension time is from the end of the time limit for excise tax payment in accordance with laws on tax administration, specifically as follows: The time limit for paying the payable excise tax arising on the October 2021 tax period is no later than December 20, 2021; The time limit for paying the payable excise tax arising on the November 2021 tax period is no later than December 30, 2021.
Besides, in case the taxpayers make an additional declaration to the tax declaration dossier of the extended tax period, which leads to an increase in the payable excise tax amount and submit it to the tax authorities before the extended tax payment time limit expires, the extended tax amount includes the additional tax payable due to the additional declaration.
In case taxpayers are eligible for extension to declare and submit excise tax declarations in accordance with current law provisions, they shall not yet have to pay the payable excise tax amount stated in the filled-in excise tax declarations. Taxpayers shall determine and take responsibility on requesting to extension for the right beneficiaries according to provisions of this Decree. If the taxpayers send the written application for extension of the time limit for excise tax payment to the tax agencies after December 15, 2021, the time limit for excise tax payment shall not be extended according to the provisions of this Decree.
This Decree takes effect from the date of its signing.
For further details of the Decree 104/2021/ND-CP, Click here
