On June 21, 2023, the Government issued Decree 36/2023/ND-CP extending the deadline for paying excise tax for domestically manufactured or assembled automobiles.
=> See also: Reduced value added tax to 8% from July 1, 2023
Decree 36/2023/ND-CP specifying the extension of the tax payment deadline for payable excise tax amounts arising in the tax period of June, July, August and September, 2023 for cars manufactured or assembled. assembled in water. 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, 2023. Specifically, the deadline for paying special excise tax incurred in the tax period of June, July, August and September, 2023 is no later than November 20, 2023. The Decree specifically stipulates the extension of time limit for paying special excise tax for a number of cases, specifically as follows:
Photo 1: New regulations on extension of special consumption tax payment extension for domestic manufactured or assembly _ Hotline: 0972118764
1. 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 excise tax amount and sending it to the tax authority before the extended tax payment time limit expires, The extended tax amount includes the additional tax payable due to the additional declaration.
2. In case taxpayers are eligible for an extension to declare and submit excise tax declarations in accordance with current law, they have not yet paid the payable excise tax amount arising on the excise tax declaration. excise tax returns declared during the extended period.
Photo 2: New regulations on extension of special consumption tax payment extension for domestic manufactured or assembly_ Hotline: 0972118764
3. In case an enterprise has branches or affiliated units, which declares excise tax separately from the tax agency directly managing the branch or affiliated unit, the branches and affiliated units are also subject to the extension of special consumption tax payment. In case a branch or affiliated unit of an enterprise has no automobile manufacturing or assembly activities, the branch or affiliated unit is not eligible for the extension to pay excise tax.
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 already charged late payment interest for the excise tax declaration dossiers that are extended according to the provisions of this Decree, the tax authority shall make the adjustment without calculating the late payment interest for consumption tax. special consumption.
This Decree takes effect from June 21, 2023 to the end of December 31, 2023. After the extension period according to this Decree, the payment of excise tax on domestically manufactured or assembled automobiles shall comply with current regulations.
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