The Decree clearly states that the tax payment period for the amount of special consumption tax payable in the tax calculation period for February, March, April, May and June 2025 for domestically manufactured or assembled automobiles is extended.
The extension period is from the date of expiration of the special consumption tax payment period according to the provisions of the law on tax management until November 20, 2025. Details are as follows:
The deadline for paying special consumption tax payable for the February 2025 tax calculation period is no later than November 20, 2025.
The deadline for paying special consumption tax payable for the arising tax calculation period in March 2025 is no later than November 20, 2025.
The deadline for paying special consumption tax payable for the April 2025 tax calculation period is no later than November 20, 2025.
The deadline for paying special consumption tax payable for the May 2025 tax calculation period is no later than November 20, 2025.
The deadline for paying special consumption tax payable for the June 2025 tax calculation period is no later than November 20, 2025.
Regulations for some cases:
The Decree stated that, in case the taxpayer adds to the tax declaration dossier of the tax period, it will lead to an increase in the special consumption tax payable and send it to the tax office before the expiry of the extended tax period, the extended tax amount includes the additional payable tax amount due to additional declaration.
In case the taxpayer is eligible for an extension to declare and submit a special consumption tax declaration according to the provisions of current law, he/she must not pay the special consumption tax payable on the special consumption tax declaration declared within the extension period.
In case the enterprise has branches and affiliated units that declare separate special consumption tax with the tax authority directly managing the branch or affiliated unit, the branches and affiliated units are also eligible for an extension to pay special consumption tax.
In case the branch or affiliated unit of the enterprise does not have automobile production or assembly activities, the branch or affiliated unit is not eligible for an extension of special consumption tax payment.
The order and procedures for extension are as follows:
The Decree stipulates that taxpayers who are eligible for an extension must send a letter requesting an extension of the special consumption tax payment period according to the form to the tax authority directly managing it once for all extended periods together with the time of submitting the special consumption tax declaration according to the provisions of law on tax management.
In case the request for extension of the special consumption taxpayer is not paid together with the time of submitting the special consumption tax declaration dossier, the time limit for submitting the request for extension of the special consumption tax period is at the latest on November 20, 2025, the tax authority still extends the time limit for payment of special consumption tax as prescribed.
Taxpayers shall determine and be responsible for the request for extension to ensure that the correct subjects of extension under this Decree are certain.
The tax authority does not have to notify taxpayers about accepting the extension of the special consumption tax payment period.
In case, during the extension period, the tax authority has the basis to determine that the taxpayer is not subject to an extension, the tax authority shall issue a written notice to the taxpayer about the suspension of the extension and the taxpayer must pay the amount of tax and the late payment amount during the period of extension to the state budget.
In case, after the extended period of extension, the tax authority detects through inspection and examining taxpayers who are not subject to extension of the special consumption tax payment term under the provisions of this Decree, the taxpayer must pay the missing amount, fines and late payment money shall be redefined by the tax agency into the state budget.
During the extension period of special consumption tax payment, the tax authority does not calculate late payment fees for the extended special consumption tax amount.
In case the tax authority has calculated late payment fees for special consumption tax declaration records that are subject to extension according to the provisions of this Decree, the tax authority that makes the adjustment will not calculate late payment fees for special consumption tax.
Decree No. 81/2025/ND-CP takes effect from April 2, 2025 to December 31, 2025. After the extension period according to this Decree, the payment of special consumption tax for domestically manufactured or assembled cars shall be implemented in accordance with current regulations.
