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June 2023 Tax Alert (4)

Decree 36/2023/ND/CP on extending the time to pay special consumption tax (SCT) for domestically manufactured or assembled cars.


On June 21, 2023, the Government issued Decree 36/2023/ND-CP on extending the deadline for paying SCT for domestically manufactured or assembled cars.


Extension of deadline for payment of SCT for domestically manufactured or assembled cars in 2023

Accordingly, the extension of payment for the amount of SCT incurred in the tax period of June, July, August and September 2023 for domestically manufactured or assembled cars is as follows:

The amount of SCT payable incurred in the tax period

Deadline for submission

Tax period of June, July, August, September 2023

No later than November 20, 2023

Stipulate some specific cases

  • If a taxpayer makes an additional declaration of the tax return of the extended tax period, resulting in an increase in the amount of SCT payable and sends it to the tax authority before the expiry of the extended tax payment period, the extended tax amount includes the additional tax payable due to the additional declaration.

  • Taxpayers who are eligible for extension to declare and submit excise tax declarations are not yet required to pay the amount of SCT payable arising on the declared SCT declaration during the extended period.

  • Enterprises with branches and subordinate units that make separate SCT declarations, branches and subordinate units are also subject to extension of SCT payment. If the branch or subordinate unit of the enterprise does not have automobile manufacturing or assembly activities, the branch or subordinate unit is not subject to the extension of payment of SCT.

Deadline for submitting the Application for extension of SCT payment deadline

  • An application for extension of the deadline for paying SCT to the tax authority directly managing it once for all periods is extended along with the time of filing the SCT return or no later than November 20, 2023 in case the extension application is not filed with the SCT return.

This Decree is effective from the date of signing until December 31, 2023.


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