Decree No. 109/2020/ND-CP the extension of time limits for excise tax payment for domestically manufactured cars

DECREE

Providing the extension of time limits for excise tax payment for domestically manufactured or assembled cars^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

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

At the proposal of the Minister of Finance;

The Government promulgates the Decree providing the extension of time limits for excise tax payment for domestically manufactured or assembled cars.

Article 1. Scope of application

This Decree provides for the extension of time limits 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.

Article 3. Extension of tax payment time limits

1. To extend the time limits for payment of the payable excise tax amounts for the tax periods of March, April, May, June, July, August, September and October of 2020 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 March 2020 is September 20, 2020.

b/ The deadline for payment of the payable excise tax amounts for the tax period of April 2020 is October 20, 2020.

c/ The deadline for payment of the payable excise tax amounts for the tax period of May 2020 is November 20, 2020.

d/ The deadline for payment of the payable excise tax amounts for the tax period of June 2020 is December 20, 2020.

dd/ The deadline for payment of the payable excise tax amounts for the tax period of July 2020 is December 20, 2020.

e/ The deadline for payment of the payable excise tax amounts for the tax period of August 2020 is December 20, 2020.

g/ The deadline for payment of the payable excise tax amounts for the tax period of September 2020 is December 20, 2020.

h/ The deadline for payment of the payable excise tax amounts for the tax period of October 2020 is December 20, 2020.

2. Specific provisions for some cases:

a/ In case a taxpayer makes additions to its/his/her tax declaration dossier of a tax period for which it/he/she is entitled to extension of the tax payment time limit, resulting in an increase in the payable excise tax amount, and sends the dossier to the concerned tax office before the date of expiration of the extended tax payment time limit, the tax amount eligible for the extension is also inclusive of the payable tax amount which is increased due to additional declaration.

b/ Taxpayers entitled to extension of tax payment time limits shall make and submit excise tax declarations in accordance with current law but 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 time limits. 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 time limits.

Article 4. Order and procedures for extension

1. A taxpayer entitled to extension of the excise tax payment time limit shall submit a request for extension of the excise tax payment time limit (by using electronic means or sending the request in paper form directly to the tax office or by post), made according to the form provided in the Appendix to this Decree, to its/his/her managing tax office once for all tax periods eligible for the extension simultaneously with excise tax declaration dossiers in accordance with the law on tax administration. In case the request for extension of the excise tax payment time limit is not submitted simultaneously with the excise tax declaration dossier, such request shall be submitted no later than September 30, 2020, and the tax office shall still extend the excise tax payment time limit 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 time limits, ensuring that they are entitled to the extension as prescribed in this Decree. If a taxpayer submits a request for extension of the excise tax payment time limit to a tax office after September 30, 2020, it/he/she will not be entitled to extension of the excise tax payment time limit in accordance with this Decree.

3. Tax offices are not required to notify taxpayers of their acceptance of the extension of excise tax payment time limits. During the extension period, if a tax office has grounds to believe that the concerned taxpayer is actually not entitled to the extension, it shall notify in writing the taxpayer of suspension of the extension and the taxpayer shall fully remit to the state budget the tax amount and late-payment interest arising in the extension period. In case the tax office has, after the expiration of the extension period, detected through inspection and examination that the concerned taxpayer is actually not entitled to the extension under this Decree, the taxpayer shall fully remit 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 the requests for extension of  excise tax payment time limits, tax offices shall not calculate late-payment interests on the excise tax amounts eligible for extension of payment time limits (even in case such requests are sent to tax offices after submission of excise tax declaration dossiers but no later than September 30, 2020). In case tax offices have calculated late-payment interests for excise tax declaration dossiers eligible for the extension under this Decree, they shall no longer calculate such late-payment interests.

Article 5. Organization of implementation and effect

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

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, households and individuals shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC

* The Appendix to this Decree is not translated.