Extension of deadline for payment of special consumption tax on automobiles for 5 months

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The extension period is from the end of the deadline for paying special consumption tax according to the provisions of the law on tax administration until November 20, 2025.

Specifically, the deadline for paying special consumption tax arising from the tax period of February-June 2025 is no later than November 20, 2025.

The Decree also stipulates the case of supplementary declaration. If the enterprise submits a supplementary declaration before the end of the extension period and increases the amount of special consumption tax payable, the additional tax will also be extended along with the original tax amount.

Enterprises eligible for an extension must still declare and submit special consumption tax declarations in accordance with regulations. However, during the extension period, enterprises do not have to pay the tax arising on this declaration.

For enterprises with branches or affiliated units, if these units declare special consumption tax separately with the directly managing tax authority, they will also be granted an extension to pay tax. However, if the branch or affiliated unit does not have automobile manufacturing or assembly activities, it will not be eligible for an extension.

Enterprises eligible for extension must submit a Request for extension of payment of special consumption tax according to the form attached to the Decree, electronically, directly to the tax authority or by post. The latest submission date is November 20, 2025.

The tax authority does not need to notify the enterprise of the acceptance of the extension. However, if it discovers that the enterprise is not eligible for the extension, the tax authority will issue a notice requiring the enterprise to fully pay taxes and late payment fees to the State budget.

During the extension period, the deferred excise tax amount will not be subject to late payment fees. If the tax authority has already calculated late payment fees for the taxes subject to the extension, it will make an adjustment to not calculate this fee.

The extension of special consumption tax payment is one of the measures to support domestic automobile manufacturing and assembly enterprises, helping to reduce financial pressure and create conditions to promote the development of the automobile industry.

Source: https://baotuyenquang.com.vn/gia-han-thoi-han-nop-thue-tieu-thu-dac-biet-voi-o-to-trong-5-thang-209479.html