​On April 02, 2025, the Government promulgated Decree No. 81/2025/ND-CP on deferral of excise tax for domestically manufactured or assembled automobiles.

Accordingly, deferral is granted to excise tax on domestically manufactured or assembled automobiles that is incurred in February, March, April, May, and June of 2025 . This deferral period begins from the deadline for payment of excise tax and ends after November 20, 2025. To be specific:

- The deadline for payment of excise tax  of February 2025 is November 20, 2025.

- The deadline for payment of excise tax  of March 2025 is November 20, 2025.

- The deadline for payment of excise tax  of April 2025 is November 20, 2025.

- The deadline for payment of excise tax  of May 2025 is November 20, 2025.

- The deadline for payment of excise tax  of June 2025 is November 20, 2025.

* Exceptions:

- In case a taxpayer makes a revision to the tax declaration dossier that results in an increase in the amount of excise tax payable and submits the revised tax declaration dossier to the tax authority by the extended deadline, the amount of excise tax eligible for deferral will include the increase in the amount payable.

- In case a taxpayer eligible for excise tax deferral has declared and submitted the excise tax declaration in accordance with applicable laws, such taxpayer is not required to pay the excise tax incurred on the declaration form during the deferral periods.

- In case an enterprise or organization has branches or affiliated units that separately declare excise tax to their supervisory tax authorities, these branches or affiliated units are also eligible for excise tax deferral. In case these branches or affiliated units do not manufacture or assemble automobiles, they are not eligible for excise tax deferral.

 This Decree comes into force from the date on which it is signed to the end of December 31, 2025.NĐ 81.doc​