Extending special consumption tax on domestically produced and assembled cars
The Director of the Tax Department has just issued Official Dispatch No. 09/CD-CT dated April 2, 2025, requesting tax authorities at all levels to urgently deploy and propagate the implementation of Decree No. 81/2025/ND-CP and Decree No. 82/2025/ND-CP of the Government. These are two important decrees to remove difficulties and support the recovery of production and business activities for those facing special difficulties according to the direction of the Government.
Decree No. 81/2025/ND-CP stipulates the extension of the deadline for paying special consumption tax for domestically produced or assembled automobiles.
The subjects of application are automobile manufacturing or assembly enterprises, tax authorities and related organizations and individuals. The extension applies to the amount of tax arising in the tax calculation period from February to June 2025. The deadline for paying all of the above taxes is November 20, 2025.
Some specific cases include:
Firstly, in case the taxpayer (taxpayer) shall supplement the tax declaration dossier of the extended tax period, resulting in an increase in the special consumption tax amount to be paid and sent 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.
Second, in case the taxpayer is eligible for an extension to declare and submit the 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.
Third, in case a business ( business) has branches and affiliated units that declare special consumption tax separately 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.
Enterprises and business households have postponed the payment period for many types of taxes and land rent
Decree No. 82/2025/ND-CP stipulates the extension of the payment period for value added tax, corporate income tax, personal income tax and land rent.
In particular, for value added tax, personal income tax of business households and individuals, extension of the payment period for value added tax, personal income tax for the amount of tax payable in 2025 of business households and individuals operating in economic sectors and fields mentioned in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree. Business households and individuals must pay the extended tax amount in this amount no later than December 31, 2025.
For land rent, extend the land rental payment period for 50% of the arising land rent payable in 2025 (number payable in the first period of 2025) of enterprises, organizations, households, and individuals subject to the provisions of Article 3 of this Decree that are being leased land directly by the State under a decision or contract of a competent state agency in the form of annual land rent payment. The extension period is 6 months from May 31, 2025.
This regulation applies to all cases of enterprises, organizations, households, individuals with many decisions, contracts for leasing land directly from the State and having many different production and business activities, including economic sectors and fields specified in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree.
In case the enterprise, organization, business household, or individual has activities in production and business in many different economic sectors, including the economic sector and fields specified in Clause 1, Clause 2 and Clause 3, Article 3 of this Decree, the following enterprises and organizations are allowed to extend the entire value added tax, the amount of corporate income tax payable; business households and individuals are allowed to extend the entire value added tax, and personal income tax payable according to the instructions in this Decree.
