Decree 104/2021/ND-CP extension of time limit for excise tax payment of domestically manufactured or assembled automobiles

DECREE

On extension of deadlines for excise tax payment for domestically manufactured or assembled cars^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the June 13, 2019 Law on Tax Administration;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on extension of deadlines for excise tax payment for domestically manufactured or assembled cars.

Article 1. Scope of application

This Decree prescribes the extension of deadlines for excise tax payment for domestically manufactured or assembled cars.

Article 2. Subjects of application

This Decree applies to enterprises domestically manufacturing and/or assembling cars; tax offices; and other related organizations and individuals.

Article 3. Extension of tax payment deadlines

1. To extend the deadlines for payment of the payable excise tax amounts for the tax periods of October and November of 2021 for domestically manufactured or assembled cars. The extension period shall be counted from the deadline for excise tax payment prescribed by the law on tax administration, specifically as follows:

a/ The deadline for payment of the payable excise tax amounts for the tax period of October 2021 is December 20, 2021.

b/ The deadline for payment of the payable excise tax amounts for the tax period of November 2021 is December 30, 2021.

2. Provisions applicable to some specific cases:

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

b/ Taxpayers entitled to extension of tax payment deadlines that make and submit excise tax declarations in accordance with current law are not yet required to pay the payable excise tax amounts stated in the filled-in excise tax declarations.

c/ In case branches or affiliated units of an enterprise make separate excise tax declarations with their managing tax offices, they will also be entitled to extension of excise tax payment deadlines. In case branches or affiliated units of an enterprise are not engaged in car manufacture or assembly, they will not be entitled to extension of excise tax payment deadlines.

Article 4. Order and procedures for extension

1. A taxpayer entitled to extension of excise tax payment deadlines shall submit a request for extension of excise tax payment deadlines, made according to the form provided in the Appendix to this Decree, to the managing tax office once for all tax periods eligible for payment extension simultaneously with excise tax declaration dossiers in accordance with the law on tax administration (by using electronic means or sending the request in paper form directly to the tax office or by post). In case the request for extension of the excise tax payment deadline is not submitted simultaneously with the excise tax declaration dossier, such request shall be submitted no later than December 15, 2021, and the tax office shall still extend the excise tax payment deadline in accordance with Article 3 of this Decree.

2. Taxpayers shall determine by themselves and take responsibility for their request for extension of the excise tax payment deadlines, ensuring that they are eligible for tax payment extension as prescribed in this Decree. If a taxpayer submits a request for extension of excise tax payment deadlines to a tax office after December 15, 2021, it will not be entitled to extension of the excise tax payment deadline in accordance with this Decree.

3. Tax offices are not required to notify taxpayers of their acceptance of the extension of excise tax payment deadlines. During the extension period, if a tax office has grounds to believe that a taxpayer is ineligible for tax payment extension, it shall notify in writing the taxpayer of suspension of the extension and the taxpayer shall fully pay to the state budget the tax amount and late-payment interest for the extension period it has actually enjoyed. After the extension period ends, if a tax office detects through inspection and examination that a taxpayer is ineligible for tax payment extension under this Decree, the taxpayer shall fully pay to the state budget the deficient tax amount, fine and late-payment interest as re-determined by the tax office.

4. During the extension period, based on taxpayers’ requests for extension of  excise tax payment deadlines, tax offices shall not calculate late-payment interests on the excise tax amounts eligible for extension of payment deadlines (even in case such requests are sent to tax offices later than excise tax declaration dossiers but no later than December 15, 2021). In case tax offices have calculated late-payment interests for excise tax declaration dossiers eligible for the extension under this Decree, they shall re-calculate the payable excise tax amounts without late-payment interests.

Article 5. Organization of implementation and effect

1. This Decree takes effect on the date of its signing.

2. After the extension periods specified in this Decree end, the excise tax payment for domestically manufactured or assembled cars must comply with current regulations.

2. The Ministry of Finance shall direct and organize the implementation and settle problems arising in the course of implementation of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related enterprises, organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

* The Appendix to this Decree is not translated.