Vietnamese
On May 21, 2022, the Government hereby promulgates the Decree No. 32/2022/ND-CP on extension of deadlines for excise tax payment (ETP) for domestically manufactured or assembled automobiles.
The Decree 32 extends the deadlines for payment of the payable excise tax amounts for the tax periods of June, July, August and September of 2022 for domestically manufactured or assembled automobiles.
The extension period shall be counted from the deadline for excise tax payment as prescribed by the law to the end of November 20, 2022.To be specific:
- The deadline for payment of the payable excise tax amounts for the tax period of June 2022 is November 20, 2022.
- Te deadline for payment of the payable excise tax amounts for the tax period of July 2022 is November 20, 2022.
- The deadline for payment of the payable excise tax amounts for the tax period of August 2022 is November 20, 2022.
- The deadline for payment of the payable excise tax amounts for the tax period of September 2022 is November 20, 2022.
Note in some cases:
- In case a tax-payer makes additions to its tax declaration dossier of a tax period which is entitled to extension of tax payment deadline, 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 tax amount eligible for payment deadline extension is also inclusive of the payable tax amount increased due to additional declaration.
- A tax-payer eligible for extension of tax payment deadlines that makes and submits excise tax declaration is not required to pay the payable excise tax amounts stated in the excise tax declaration already filled in.
- In case an enterprise has branches or affiliated units that make separate excise tax declarations with their managing tax offices, they shall also be entitled to extension of excise tax payment deadlines.
- In case branches or affiliated units of an enterprise are not engaged in automobile manufacture or assembly, they shall not be entitled to extension of excise tax payment deadlines.
This Decree takes effect From May 21, 2022 up to the end December 31, 2022.
