On June 21st, 2023, the Government issued Decree 36/2023/ND-CP (“Decree 36”) stipulating the extension of the tax payment deadline for the amount of SCT payable incurred in the tax period of months 6, 7, 8, and 9 of 2023 for domestically manufactured or assembled cars. Decree 36 specifies the following:
1. Subjects of extension
The subjects to be extended SCT are cars that meet the following regulations:
a. "Cars with less than 24 seats, including passenger and cargo cars with two or more rows of seats, with a fixed partition design between the passenger compartment and the cargo compartment" are subject to payment of SCT as prescribed in Clause 1 Article 2 of the Law on SCT and are not subject to non-taxable as prescribed in Article 3 of the Law on SCT;
b. Domestically manufactured or assembled
2. Extension period
The SCT payment deadline is extended no later than November 20, 2023, for all SCT payments incurred in month 6,7,8,9 of 2023.
3. Procedures for extension
(i) The taxpayer shall submit an Extension Application (with a form) to the tax authority directly administering it once for all extended periods along with the time of filing the SCT return (no later than the 20th day of the month following the month in which the tax arose) or separately, no later than November 20, 2023.
(ii) The applicant is solely responsible for determining his/her renewed status. The tax authority is not required to notify the acceptance of the extension of the deadline for payment of SCT.
(iii) During the extension period, the tax authority shall not charge late payment on the extended SCT amount.
(iv) If, during the extension period or after the expiry of the extension period, the tax authority has grounds to determine that the taxpayer is not subject to the extension, it shall notify the taxpayer of the suspension of the extension and the taxpayer must pay the full amount of tax, late payment and fines to the state budget.
Note: After the above-mentioned extension period, the payment of SCT for domestically manufactured and assembled cars shall comply with current regulations.
Decree 36 takes effect from the date of signing until December 31, 2023.
Comment: