The Decree states the extension of the tax payment deadline applies to amounts arising in the tax period of June, July, August and September this year for automobiles manufactured or assembled in Việt Nam. The extension period is from the end of the deadline for paying excise tax in accordance with the law on tax administration to the end of November 20 this year. 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 amount and sending it to the tax office before the extended payment time limit expires, the extended amount includes additional tax payable due to additional declarations. In case taxpayers are eligible for an extension to declare and submit excise tax declarations in accordance with current law, they may delay the payment of the payable excise tax amount arising on the excise tax return declared 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, branches and affiliated units are also subject to the extension of special consumption tax payment.

Source: Viet Nam News June 23, 2023 19:28 UTC