Decree 65/2024/ND-CP extension of deadlines for excise tax payment for 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 regulation

This Decree provides 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 deadlines for payment of payable excise tax amounts for the tax periods of May, June, July, August and September of 2024 for domestically manufactured or assembled cars. The extension period shall be counted from the deadline for excise tax payment specified by the law on tax administration through November 20, 2024, specifically as follows:

a/ The deadline for payment of the payable excise tax amounts for the tax period of May 2024 is November 20, 2024.

b/ The deadline for payment of payable excise tax amounts for the tax period of June 2024 is November 20, 2024.

c/ The deadline for payment of payable excise tax amounts for the tax period of July 2024 is November 20, 2024.

d/ The deadline for payment of payable excise tax amounts for the tax period of August 2024 is November 20, 2024.

dd/ The deadline for payment of payable excise tax amounts for the tax period of September 2024 is November 20, 2024.

2. Provisions applicable to some specific cases:

a/ In case a taxpayer makes additions to the 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 concerned tax office before the extended tax payment deadline expires, the tax amount eligible for payment extension will also be inclusive of the payable tax amount increased due to additional declaration.

b/ In case a taxpayer entitled to extension of tax payment deadlines makes and submits excise tax declarations in accordance with the current law, it will not yet be required to pay the payable excise tax amounts stated in the excise tax declarations made during the extension period.

c/ In case branches or affiliated units of an enterprise make separate excise tax declarations with their managing tax offices, such branches or affiliated units 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 (by electronic means, hand-delivery or by post) a request for extension of excise tax payment deadlines, made according to the form provided in the Appendix to this Decree, to its managing tax office once for all tax periods eligible for payment extension together with excise tax declaration dossiers in accordance with the law on tax administration. In case the request for extension of excise tax payment deadlines is not submitted simultaneously with excise tax declaration dossiers, such request shall be submitted no later than November 20, 2024, 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 excise tax payment deadlines, ensuring that they are eligible for tax payment extension under 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 remit to the state budget the tax amount(s) and late-payment interest(s) for the extension period it has actually enjoyed. After the tax payment extension period expires, if the tax office detects through inspection and examination that the taxpayer is ineligible for tax payment extension under this Decree, the taxpayer shall fully remit to the state budget the deficient tax amount(s), fine(s) and late-payment interest(s) as re-determined by the tax office.

4. During the extension period, tax offices shall not calculate late-payment interests on excise tax amounts eligible for extension of payment deadlines. In case tax offices have calculated late-payment interests for excise tax declaration dossiers eligible for the extension under this Decree, they shall make adjustments to exclude the late-payment interests.

Article 5. Organization of implementation and effect

1. This Decree is effective from the date of its signing through December 31, 2024.

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

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

4. 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.