Decree No. 81/2025/ND-CP dated April 02, 2025 on deferral of excise tax for domestically manufactured or assembled automobiles

DECREE

DEFERRAL OF EXCISE TAX FOR DOMESTICALLY MANUFACTURED OR ASSEMBLED AUTOMOBILES

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Tax administration dated November 29, 2006; the Law on amendments to some Articles of the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Penalties for Administrative Violations dated November 29,2024;

At the request of the Minister of Finance;

The Government promulgates a Decree on deferral of excise tax for domestically manufactured or assembled automobiles.

Article 1. Scope

This Decree provides for deferral of excise tax for domestically manufactured or assembled automobiles.

Article 2. Regulated entities

This Decree applies to: Enterprises manufacturing and assembling automobiles in Vietnam; relevant organizations and individuals

Article 3. Deferral of tax

1. Deferral is granted to excise tax on domestically manufactured or assembled automobiles that is incurred in February, March, April, May, and June of 2025 . This deferral period begins from the deadline for payment of excise tax and ends after November 20, 2025. To be specific:

a) The deadline for payment of excise tax  of February 2025 is November 20, 2025.

b) The deadline for payment of excise tax  of March 2025 is November 20, 2025.

c) The deadline for payment of excise tax  of April 2025 is November 20, 2025.

d) The deadline for payment of excise tax  of May 2025 is November 20, 2025.

dd) The deadline for payment of excise tax  of June 2025 is November 20, 2025.

2. Exceptions:

a) In case a taxpayer makes a revision to the tax declaration dossier that results in an increase in the amount of excise tax payable and submits the revised tax declaration dossier to the tax authority by the extended deadline, the amount of excise tax eligible for deferral will include the increase in the amount payable.

b) In case a taxpayer eligible for excise tax deferral has declared and submitted the excise tax declaration in accordance with applicable laws, such taxpayer is not required to pay the excise tax incurred on the declaration form during the deferral periods.

c) In case an enterprise or organization has branches or affiliated units that separately declare excise tax to their supervisory tax authorities, these branches or affiliated units are also eligible for excise tax deferral. In case these branches or affiliated units do not manufacture or assemble automobiles, they are not eligible for excise tax deferral.

Article 4. Procedures for deferral

1. Taxpayers eligible for tax deferral shall submit the application for deferral of excise tax (electronically, in person or by post) using the Form provided in the Appendix hereof to the supervisory tax authority at the same time as the submission of excise tax declaration dossier prescribed by regulations of law on tax administration. A single application may be used for the entire amount of excise tax incurred in all the tax periods eligible for deferral. In case the deferral application is not submitted together with the excise tax declaration dossier, it must be submitted not later than November 20, 2025, in which case the tax authority still grants deferral to excise tax as prescribed by Article 3 thereof.

2. Taxpayers shall determine and take responsibility for their eligibility for deferral in accordance with this Decree.

3. The tax authority is not required to inform the taxpayer whether the application is granted or rejected. During the deferral period, if the tax authority is able to prove that the taxpayer is not eligible for deferral, the tax authority shall send a written notification to the taxpayer of the ineligibility for deferral and the taxpayer shall fully pay the tax and late payment interest that have accrued during the inapplicable deferral period to state budget. In case the deferral period has expires but a competent authority discovers through inspection that the taxpayer is not eligible for deferral under this Decree, the taxpayer shall pay the arrears, fines, and late payment interest to state budget.

4. During the deferral period, the tax authority shall not charge the late payment interest for the amount of excise tax eligible for deferral. In case the tax authority has charged late payment interest (if any) but the taxpayer's deferral application is granted in accordance with this Decree, the tax authority shall cancel the late payment interest.

Article 5. Organization of implementation and effect

1. This Decree comes into force from the date on which it is signed to the end of December 31, 2025.

2. After the deferral periods specified in this Decree, the deadlines for payment of excise tax for domestically manufactured or assembled automobiles shall comply with the applicable regulations.

3. The Ministry of Finance shall provide guidance, organize implementation and resolve difficulties that arise during the implementation of this Decree.

4. Ministers, Heads of Ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces and central-affiliated cities and relevant enterprises, organizations, and individuals are responsible for the implementation of this Decree.