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 excise tax payment for domestically manufactured or assembled automobiles

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

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

At the proposal of the Minister of Finance;

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

Article 1. Scope of regulation

This Decree providing regulations on the extension of deadlines for excise tax payment for domestically manufactured or assembled automobiles.

Article 2. Subjects of application

This Decree applies to: enterprises manufacturing or assembling automobiles in the country; 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 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, 2025. To be specific:

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 some specific cases:

a) In case a taxpayer 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.

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

c) 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, such branches or affiliated units shall not be eligible for 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 a written request for extension of excise tax payment deadlines, made according to the form provided in the Appendix to this Decree, to the managing tax office once for all tax periods eligible for payment extension simultaneously with excise tax declaration dossiers in accordance with the law on tax administration (by using electronic means or sending the request in paper form directly to the tax office or by post). In case the written request for extension of the excise tax payment deadline is not submitted simultaneously with the excise tax declaration dossier, such written 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 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 and late-payment interest for the extension period it has actually enjoyed. In case the tax office has, after the expiration of the extension period, detected through inspection and examination that the concerned taxpayer is ineligible for tax payment extension under this Decree, the taxpayer shall fully remit to the state budget the deficient tax amount, fine and late-payment interest as re-determined by the tax office.

4. During the extension period, tax offices shall not calculate late-payment interests on the excise tax amounts eligible for extension of payment deadlines. In case tax offices have calculated late-payment interests for excise tax declaration dossiers that are eligible for extension of payment deadlines under this Decree, tax offices shall re-calculate the payable excise tax amounts without late-payment interests.

Article 5. Implementation organization and effect

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

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

3. The Ministry of Finance shall take responsibility for directing, organizing the implementation and settling 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