Extension of deadlines for excise tax payment for domestically manufactured, assembled automobiles

On June 21, 2023, the Government hereby promulgates the Decree No. 36/2023/ND-CP on the extension of deadlines for excise tax payment for domestically manufactured or assembled automobiles.

This Decree extends the deadlines for payment of the payable excise tax amounts for the tax periods of June, July, August, and September of 2023 for domestically manufactured or assembled automobiles.

The extension period shall be counted from the deadline for excise tax payment as prescribed by the law on tax administration to the end of November 20, 2023.

-  The deadline for payment of the payable excise tax amounts for the tax period of June 2023 is November 20, 2023.

- The deadline for payment of the payable excise tax amounts for the tax period of July 2023 is November 20, 2023.

-The deadline for payment of the payable excise tax amounts for the tax period of August 2023 is November 20, 2023.

- The deadline for payment of the payable excise tax amounts for the tax period of September 2023 is November 20, 2023.
 

In case a taxpayer makes additions to its tax declaration dossier of a tax period which is entitled to an extension of the 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 a payment deadline extension is also inclusive of the payable tax amount increased due to additional declaration.

A taxpayer is eligible for an extension of tax payment deadlines that makes and submits excise tax declarations in accordance with the current law and is not required to pay the payable excise tax amounts stated in the filled-in excise tax declarations during the extension period.

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 an extension of excise tax payment deadlines.

In case branches or affiliated units of an enterprise are not engaged in automobile manufacture or assembly, such branches or affiliated units shall not be eligible for an extension of excise tax payment deadlines.

Decree No. 36/2023/ND-CP takes effect from June 21, 2023, to December 31, 2023.

After the extension periods, the excise tax payment for domestically manufactured or assembled automobiles must comply with current regulations.