The government has just issued Decree No. 36/2023/NĐ-CP on extending the special consumption tax payment deadline for domestically produced and assembled automobiles.
The Decree clearly states: Extending the tax payment deadline for the payable excise tax amount arising in the tax period of June, July, August and September 2023 for automobiles manufactured or assembled in Vietnam. water. The extension period from the end of the deadline for paying excise tax in accordance with the law on tax administration to the end of November 20, 2023, specifically as follows:
a) The deadline for paying the payable excise tax of the June 2023 tax period is November 20, 2023 at the latest.
b) The deadline for paying the payable excise tax arising in the tax period of July 2023 is November 20, 2023 at the latest.
c) The time limit for paying excise tax incurred in the tax period of August 2023 is November 20, 2023 at the latest.
d) The time limit for paying the payable excise tax arising from the September 2023 tax period is November 20, 2023 at the latest.
The Decree also specifically stipulates a number of cases:
In case the taxpayer makes an additional declaration of the tax declaration dossier of the extended tax period, leading to an increase in the payable excise tax amount and sending it to the tax office before the extended tax payment time limit expires, the tax amount extended, including the additional tax payable due to the additional declaration.
In case taxpayers are eligible for an extension to declare and submit excise tax declarations in accordance with current law, they have not yet paid the payable excise tax amount arising on the tax declaration. declared excise during the extended period.
In case an enterprise has branches and affiliated units, which declares excise tax separately from the tax agency directly managing the branch or affiliated unit, the branches and affiliated units are also subject to the tax authority. subject to extension of special consumption tax payment. In case a branch or affiliated unit of an enterprise has no automobile manufacturing or assembly activities, the branch or affiliated unit is not eligible for the extension to pay excise tax.
Regarding the order and procedures for extension, the Decree stipulates
Taxpayers eligible for extension shall send a written request for extension of the excise tax payment deadline (either electronically or by sending a paper copy directly to the tax agency or send it by post) according to the form in the Appendix issued with this Decree to the tax authority directly managing once for all the extended periods together with the time of submitting the consumption tax return. special income in accordance with the law on tax administration.
In case the application for extension of the excise tax payment deadline is not submitted at the same time as the submission of the excise tax return, the time limit for submission of the application for extension of the excise tax payment deadline is On November 20, 2023, the tax agency still extended the deadline for paying excise tax as prescribed.
Taxpayers themselves determine and take responsibility for the extension request to ensure that the right beneficiaries are eligible for extension under this Decree.
Source: Government News