On
June 21, 2023 the Government promulgated Decree No.36/2023/NĐ-CP on the
extension of deadlines for excise tax payment for domestically manufactured or
assembled automobiles. Specifically:
- Extending
the deadlines to the end of November 20, 2023 for payment of the payable excise tax amounts
for the tax periods of June, July, August and September of 2023 for
domestically manufactured or assembled automobiles.
- 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.
- 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.
- 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.
- 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.
This Decree comes into force as of the date of signing to
December 31, 2023.
For details: 
NĐ 36.2023.pdf
Department of Enterprise
Management.