Excise tax on automobiles produced or assembled domestically arisen in 4 months, from June - September of 2022, shall be eligible for extension to the end of November 20th, 2022 (applicable to excise tax arisen in all 4 months).
The excise tax entitled to the extension includes the additional tax due to additional declaration of the aforesaid extended tax periods.
Branches, affiliated units that perform excise tax declaration separately with their supervisory tax authorities and manufacture or assemble automobiles shall be also eligible for extension of excise tax payment.
Enterprises still have to declare and submit excise tax returns of excise tax periods eligible for the extension in accordance with applicable laws.
The deadline for submission of the Application for extension of deadline for payment of excise tax is November 20th, 2022 at the latest.
This Decree takes effect from the date of its signing to the end of December 31st, 2022 inclusive.
|Published||Vietlaw's Newsletter No. 562|