The Government issued Decree 65/2024/ND-CP dated June 17, 2024 extending the deadline for paying special consumption tax on domestically produced and assembled cars.
Accordingly, the Government extends the tax payment deadline for the special consumption tax payable arising in the tax period of May, June, July, August and September 2024 for cars manufactured or domestic assembly.
The extension period is from the end of the special consumption tax payment deadline according to the provisions of law on tax administration until November 20, 2024. As follows:
- The deadline for paying special consumption tax arising from the May 2024 tax period is November 20, 2024.
- The deadline for paying special consumption tax arising from the June 2024 tax period is November 20, 2024.
- The deadline for paying special consumption tax arising from the July 2024 tax period is November 20, 2024.
- The deadline for paying special consumption tax arising from the August 2024 tax period is November 20, 2024.
- The deadline for paying special consumption tax arising from the September 2024 tax period is November 20, 2024.
In cases where the taxpayer supplements the tax declaration dossier for the extended tax period, resulting in an increase in the amount of special consumption tax payable and sends it to the tax authority before the end of the extended tax payment deadline, then The extended tax amount includes the additional tax payable due to additional declaration.
Decree 65/2024/ND-CP of the Government also stipulates that in cases where taxpayers are eligible for an extension to declare and submit special consumption tax declarations according to current law, they are not required to declare and submit special consumption tax declarations. pay the amount of special consumption tax payable arising on the special consumption tax declaration declared during the extended period.
In cases where an enterprise has branches and affiliated units that declare special consumption tax separately from the tax authority directly managing the branch or affiliated unit, the branches and affiliated units will also subject to extension of payment of special consumption tax. In case a branch or affiliated unit of an enterprise does not have automobile manufacturing or assembly activities, the branch or affiliated unit is not eligible for extension of payment of special consumption tax.
Decree 65/2024/ND-CP takes effect from June 17, 2024 to December 31, 2024.
