TO EXTEND EXCISE TAX PAYMENT TIME LIMITS FOR DOMESTICALLY MANUFACTURED, ASSEMBLED AUTOMOBILES
This new content is prescribed by the Government in the Decree No. 109/2020/ND-CP dated September 15, 2020, on extension of time limits for payment of excise tax for domestically manufactured or assembled automobiles.
Accordingly, to extend the time limits for payment of the payable excise tax amount incurred in the tax periods of March, April, May, June, July, August, September and October 2020 for domestically manufactured or assembled automobiles. The extension duration starting from the deadline for excise tax payment as prescribed by the law on tax administration. To be specific:
Firstly, the deadline for payment of the payable excise tax amount incurred in the tax period of March 2020 is September 20, 2020.
Secondly, the deadline for payment of the payable excise tax amount incurred in the tax period of April 2020 is October 20, 2020.
Thirdly, the deadline for payment of the payable excise tax amount incurred in the tax period of May 2020 is November 20, 2020.
Fourthly, the deadline for payment of the payable excise tax amount incurred in the tax period of June, July, August, September and October 2020 is December 20, 2020.
This Decree takes effect on the signing date.
