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DECREE

ON EXTENDING DEADLINES FOR PAYING EXCISE TAXES ON DOMESTICALLY MANUFACTURED OR ASSEMBLED AUTOMOBILES

Pursuant to the Law on Government Organization June 19, 2015; the Law on amendments to the Law on Organization of Government and the Law on Organization of Local Governments dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the request of the Minister of Finance;

The Government promulgates a Decree on extending deadlines for paying excise taxes on domestically manufactured or assembled automobiles.

Article 1. Scope

This Decree provides for extending deadlines for paying excise taxes on domestically manufactured or assembled automobiles.

Article 2. Regulated entities

This Decree applies to enterprises that manufacture and/or assemble automobiles domestically; tax authorities; relevant organizations and individuals.

Article 3. Extension of tax payment deadlines

1. Extending deadlines for paying excise taxes on domestically manufactured or assembled automobiles which are payable in the tax periods of June, July, August, and September 2023. The extension period starts from the excise tax payment deadline set by the tax administration law and ends on November 20, 2023, in specific:

a) The deadline for paying the excise tax which is payable in June 2023 tax period is November 20, 2023.

b) The deadline for paying the excise tax which is payable in July 2023 tax period is November 20, 2023.

c) The deadline for paying the excise tax which is payable in August 2023 tax period is November 20, 2023.

d) The deadline for paying the excise tax which is payable in September 2023 tax period is November 20, 2023.

2. Regulations for some cases:

a) If the taxpayer files an additional declaration after the initial tax filing for an extended tax period, resulting in an increased payable excise tax amount, and sends it to the tax authority prior to the extended tax payment deadline, then the extended tax amount should include the additional tax payable due to the additional declaration.

b) In case the taxpayers are eligible for an extension to make and file excise tax declarations in accordance with applicable law, they do not have to pay the payable excise tax amount arising on the excise tax declaration form during the extended period.

c) Branches or affiliated entities of an enterprise may file a separate excise tax declaration with the supervisory tax authority. If they do so, they are also eligible for an extension to pay their excise tax. Branches or affiliated entities of enterprises without automobile production or assembly activities are ineligible for the excise tax payment extension.

Article 4. Procedures for extension

1. Taxpayers who are eligible for an extension must file a written application for extension of excise tax payment deadline with the supervisory tax authority electronically, in person, or by post, as provided in the Appendix of this Decree. The application should be filed with the excise tax declaration in accordance with the law on tax administration. In case the application for extension of the excise tax payment deadline is not filed at the same time as the filing date of the excise tax declaration, their filing deadline is November 20, 2023.Tax authorities still extend the deadlines for paying excise tax as prescribed in Article 3 of this Decree.

2. Taxpayers shall make sure that they meet the extension eligibility requirements under this Decree and take responsibility for their extension applications.

3. Tax authorities are not required to notify taxpayers of their acceptance of an extension of the excise tax payment deadline. If the tax authority determines that the taxpayer is ineligible for the extension during the extension period, they will notify the taxpayer in writing of the suspension. The taxpayer must then make sufficient payments of both tax and late payment interest to the state budget. If, after the expiration of the extension period, the tax authority discovers during an inspection that the taxpayer was ineligible for the extension as prescribed in this Decree, then the taxpayer must pay the outstanding tax, fines, and late payment interests that are re-determined by the tax authority into the state budget

4. During the extended period of excise tax payment, the tax authority will not charge late payment interest for the extended excise tax amount. In case the tax authority has charged the late payment interests for the excise tax declarations eligible for the extension under this Decree, they shall cancel these charges.

Article 5. Implementation and entry into force

1. This Decree comes into force as of the date of signing to December 31, 2023.

2. After the extension period under this Decree, the payment of excise taxes on domestically manufactured or assembled automobiles shall comply with applicable regulations.

3. The Ministry of Finance shall direct and initiate the implementation and handle any issues arising during the implementation of this Decree.

4. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, heads of related agencies, Presidents of People’s Committees of provinces and centrally affiliated to cities, and relevant enterprises, organizations and individuals shall implement this Decree.

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