GOVERNMENT | SOCIALIST REPUBLIC OF VIETNAM |
No. 109/2020/ND-CP | Hanoi, September 15, 2020 |
DECREE
EXTENSION OF DEADLINE FOR SUBMISSION OF EXCISE TAX FOR DOMESTICALLY MANUFACTURED OR ASSEMBLED AUTOMOBILES
Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to Law on Tax Administration dated June 13, 2019;
At the request of the Minister of Finance;
The Government promulgates Decree on extension of deadline for submission of excise tax for domestically manufactured or assembled automobiles.
Article 1. Regulated entities
This Decree prescribes extension of deadline for submission of excise tax for domestically manufactured or assembled automobiles.
Article 2. Regulated entities
This Decree applies to enterprises manufacturing and assembling automobiles domestically.
Article 3. Extension of tax submission deadline
1. Extend the deadline for submitting excise tax of March, April, May, June, July, August, September and October of 2020 for domestically manufactured and assembled automobiles. Extended period shall start from the deadline for submission of excise tax according to regulations and law on tax administration to:
a) No later than September 20, 2020 for excise tax of March, 2020.
b) No later than October 20, 2020 for excise tax of April, 2020.
c) No later than November 20, 2020 for excise tax of May, 2020.
d) No later than December 20, 2020 for excise tax of June, 2020.
dd) No later than December 20, 2020 for excise tax of July, 2020.
e) No later than December 20, 2020 for excise tax of August, 2020.
g) No later than December 20, 2020 for excise tax of September, 2020.
h) No later than December 20, 2020 for excise tax of October, 2020.
2. On some cases:
a) In case tax payers revise tax declaration of the tax period that is extended which lead to an increase in payable excise tax and submitted to tax authorities before the expiry date of tax submission, the amount of tax benefitting from the extension shall include the additional tax.
b) In case tax payers benefitting from the extension make the declaration, they shall submit excise tax declaration according to applicable regulations and law without having to submit the payable excise tax on the declared excise tax declaration immediately.
c) In case enterprises have branches and affiliated entities declaring excise tax separately from the supervisory tax authorities of branches and affiliated entities, the branches and affiliated entities shall also benefit from extended deadline for submission of excise tax. In case branches and affiliated entities of enterprises do not manufacture or assemble automobiles, they do not benefit from extended deadline for submission of excise tax.
Article 4. Procedures for extension
1. Tax payers eligible for extension shall submit application for extension of deadline for excise tax submission (electronically, in person or via post) using Form under Annex attached to this Decree to supervisory tax authorities once for the entire extended period at the same time with date of submission of excise tax declaration according to regulations and law on tax administration. In case application for extension of deadline for excise tax submission is not submitted at the same time with submission date of excise tax declaration, the application for extension of deadline for excise tax submission shall be submitted no later than September 30, 2020 and tax authorities shall extend the deadline for excise tax submission as specified under Article 3 of this Decree.
2. Tax payers shall identify and be responsible for applying for extension of the correct entities prescribed by this Decree. If tax payers submit application for extension of deadline for excise tax submission to tax authorities after September 30, 2020, deadline for excise tax submission shall not be extended according to this Decree.
3. Tax authorities do not have to inform tax payers about accepting the extension of excise tax submission deadline. In case tax authorities identify tax payers to be not eligible for extension during extension period, tax authorities shall inform the tax payers in writing regarding extension suspension and the tax payers must submit the tax and late payment fine arising during the extended period to the state budget. In case tax authorities identify tax payers to be not eligible for extension after extension period by means of inspection, the tax payers must submit the missing tax and late payment fine arising during the extended period to the state budget
4. During the extended period, based on application for extension of deadline for excise tax submission, tax authorities shall not calculate late payment fine for extended excise tax (including cases in which application for extension of deadline for excise tax submission is submitted to tax authorities after submitting excise tax declaration before the end of September 30, 2020). In case tax authorities have charged late payment fine for excise tax declaration eligible for extension according to this Decree, tax authorities shall do not take into account late payment fine for excise tax submission.
Article 5.Organization and entry into force
1. This Decree comes into force from the day of signing.
2. Ministry of Finance is responsible for directing, organizing implementation and dealing with difficulties arising during implementation of this Decree.
3. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities and relevant enterprises, organizations, households and individuals are responsible for the implementation of this Decree./.
| PP. GOVERNMENT |