EXTEND DEADLINE FOR EXCISE TAX PAYMENT OF DOMESTICALLY ASSEMBLED CARS
This noticeable content is prescribed in the Government’s Decree No. 32/2022/ND-CP dated May 21, 2022, on extension of deadlines for excise tax payment for domestically manufactured or assembled automobiles.
Accordingly, to extend the deadlines for payment of the payable excise tax amounts for the tax periods of June, July, August and September of 2022 for domestically manufactured or assembled automobiles to the end of November 20, 2022. During the extension period, tax offices shall not calculate late-payment interests on the excise tax amounts eligible for extension of payment deadlines.
A taxpayer entitled to extension of excise tax payment deadlines shall submit a written request for extension of excise tax payment deadlines 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, 2022. Tax offices are not required to notify taxpayers of the acceptance of the requests for extension of deadlines for excise tax payment.
This Decree takes effect from the date of its signing to the end of December 31, 2022.
