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

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ATTRIBUTE

Decree No. 109/2020/ND-CP dated September 15, 2020 of the Government providing the extension of time limits for excise tax payment for domestically manufactured or assembled cars
Issuing body: GovernmentEffective date:
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Official number:109/2020/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:Updating
Issuing date:15/09/2020Effect status:
Known

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Fields:Tax - Fee - Charge

SUMMARY

To extend excise tax payment time limits for domestically manufactured, assembled automobiles

This new content is prescribed by the Government in the Decree No. 109/2020/ND-CP dated September 15, 2020, on extension of time limits for payment of excise tax for domestically manufactured or assembled automobiles.

Accordingly, to extend the time limits for payment of the payable excise tax amount incurred in the tax periods of March, April, May, June, July, August, September and October 2020 for domestically manufactured or assembled automobiles. The extension duration starting from the deadline for excise tax payment as prescribed by the law on tax administration. To be specific:

Firstly, the deadline for payment of the payable excise tax amount incurred in the tax period of March 2020 is September 20, 2020.

Secondly, the deadline for payment of the payable excise tax amount incurred in the tax period of April 2020 is October 20, 2020.

Thirdly, the deadline for payment of the payable excise tax amount incurred in the tax period of May 2020 is November 20, 2020.

Fourthly, the deadline for payment of the payable excise tax amount incurred in the tax period of June, July, August, September and October 2020 is December 20, 2020.

This Decree takes effect on the signing date.

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Effect status: Known
TTXVN

THE GOVERNMENT

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 109/2020/ND-CP

 

Hanoi, September 15, 2020

 

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.

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[1] Công Báo Nos 899-900 (27/9/2020)

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ENGLISH DOCUMENTS

Official Gazette
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