The national government has just issued Decree No. 32/2022/ND-CP dated May 21, 2022 on extending the deadline for paying special consumption tax (SCT) for domestically manufactured or assembled cars.

Accordingly, the deadline for the payment of SCT for domestically-manufactured and assembled cars arising in the tax period of June, July, August and September 2022 is November 20, 2022.

That means the SCT extension will last 10 months. Specifically, the June tax extension will be four months.

The July and August payment periods will be extended for three and two months respectively, and that of September will be extended for one month.

To facilitate the implementation of this policy, taxpayers eligible for the extension should send a request to the taxation agency by email or in writing.

These documents will be sent once for all the extended periods together with the time of filing the SCT return, so no new administrative procedures will arise.

The above-mentioned Decree takes effect from the date of signing and promulgation until the end of December 31, 2022.

After the extension period according to this Decree, the payment of SCT on domestically-manufactured or assembled automobiles shall comply with current regulations.

Translating by M.QUE - Translating by A.THU