Decree 81/2025/ND-CP on extension of deadlines for excise tax payment for domestically manufactured or assembled automobiles

DECREE

On extension of deadlines for payment of excise tax for domestically manufactured or assembled cars^[1]

Pursuant to the February 18, 2025 Law on Organization of the Government;

Pursuant to the June 13, 2019 Law on Tax Administration; and the November 29, 2024 Law Amending and Supplementing a Number of Articles of the Law on Securities, the Accounting Law, the Law on Independent Audit, the Law on the State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on extension of deadlines for payment of excise tax for domestically manufactured or assembled cars.

Article 1. Scope of application

This Decree prescribes the extension of deadlines for payment of excise tax for domestically manufactured or assembled cars.

Article 2. Subjects of application

This Decree applies to enterprises engaged in domestic manufacture or assembly of cars; tax offices; and other related organizations and individuals.

Article 3. Extension of tax payment deadlines

1. To extend the deadlines for payment of the payable excise tax amounts for the tax periods of February, March, April, May and June of 2025 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 through November 20, 2025, specifically as follows:

a/ The deadline for payment of the payable excise tax amounts for the tax period of February 2025 is November 20, 2025.

b/ The deadline for payment of the payable excise tax amounts for the tax period of March 2025 is November 20, 2025.

c/ The deadline for payment of the payable excise tax amounts for the tax period of April 2025 is November 20, 2025.

d/ The deadline for payment of the payable excise tax amounts for the tax period of May 2025 is November 20, 2025.

dd/ The deadline for payment of the payable excise tax amounts for the tax period of June 2025 is November 20, 2025.

2. Provisions applicable to specific 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 tax payment deadline extension, resulting in an increase in the payable excise tax amount, and sends the additional declaration form to the tax office before the expiration of the extension period, the tax amount eligible for payment extension is inclusive of the payable tax amount increased due to the additional declaration.

b/ Taxpayers entitled to extension of tax payment deadlines that make and submit excise tax declaration forms in accordance with current regulations are not required to pay the payable excise tax amounts stated in the excise tax declaration forms 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, they 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 tax payment extension

1. A taxpayer entitled to extension of the excise tax payment deadline shall submit a request for extension of the excise tax payment deadline (by electronic means or by sending a paper request directly or by post to the managing tax office), made according to the form provided in the Appendix to this Decree, for all tax periods eligible for payment extension simultaneously with the excise tax declaration dossier in accordance with the law on tax administration. In case the request for extension of the excise tax payment deadline is not submitted simultaneously with the excise tax declaration dossier, such request shall be submitted no later than November 20, 2025, 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 compliance with this Decree’s provisions on subjects eligible for tax payment extension.

3. Tax offices are not required to notify taxpayers of their acceptance of the latter’s requests for 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 termination of the extension and the taxpayer shall fully pay to the state budget the tax amount and late-payment interest for the period it/he/she has actually enjoyed the extension. After the extension period ends, if the tax office detects through inspection or examination that a taxpayer is ineligible for tax payment extension under this Decree, the taxpayer shall fully pay to the state budget the deficient tax amount, fine and late-payment interest re-determined by the tax office.

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

Article 5. Organization of implementation and effect

1. This Decree takes effect from the date of its signing through December 31, 2025.

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

2. The Ministry of Finance shall direct and organize, and handle 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 and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC

* The Appendix to this Decree is not translated.