PORTAL - The Tax Department of Binh Duong province promulgates Official Letter guiding the extension of payment deadline of special consumption tax (SCT) for domestically manufactured or assembled automobiles under the Government's Decree no. 109/2020/ND-CP.
Accordingly, the application object is domestic automobile manufacturing and assembling enterprises.
Extending the tax payment deadline for the SCT payable arising in the tax period from March to October 2020 for domestically manufactured or assembled automobiles. The extension is from the end of the SCT payment deadline in accordance with regulations of law on tax administration.
Specifically, the payment deadline for SCT payable arising in the tax period of March 2020 is September 20, 2020; of April 2020 is October 20, 2020; of May 2020 is November 20, 2020; of June, July, August, September and October 2020 is December 20, 2020.
In case the enterprise supplements the tax declaration documents of the extended tax period, leading to an increase in the SCT payable and sending it to the tax authority before the expiration of the extended tax period, the extended tax amount includes the additional tax payable due to additional declaration.
If the enterprise is eligible for the extension of declaration, submitting SCT returns in accordance with current law, but has not yet paid the SCT payable arising on the declared SCT returns.
In case an enterprise has branches or affiliated units making separate SCT declaration with the tax authority directly managing the branches or affiliated units, these branches and affiliated units are also are eligible for extension of SCT payment. If a branch or an affiliated unit of an enterprise does not have automobile manufacturing or assembly activities, such branch or subsidiary is not eligible for extension of SCT payment.
The enterprise eligible for extension shall submits a Request for extension of SCT payment deadline (electronically or send a paper copy directly to the tax authority or by post), using the Form in the Appendix issued together with Decree no. 109/2020/ND-CP, for tax authority directly manages once for the entire period, which is extended at the same time as tax declaration documents are submitted in accordance with the law on tax administration. If the Request for extension of the SCT payment deadline is not submitted at the same time as the submission of the SCT declaration documents, the deadline for submitting the Request for extension of the SCT payment deadline is September 30, 2020.
Enterprises self-determine and take responsibility for the extension request to ensure the right subjects are extended according to Decree no. 109/2020/ND-CP. If the enterprise submits a Request for extension of the SST payment deadline to the tax authority after September 30, 2020, it may not extend the SCT payment deadline.
The tax authority is not required to notify the enterprise of its acceptance of the extension of the SCT payment deadline. In case during the extension period, the tax authority has grounds to determine that the enterprise is not eligible for the extension, the tax authority shall notify in writing the enterprise of the suspension of the extension and the enterprise must pay the full tax amount and late payment interest during the period extended into the state budget. If, after the expiration of the extension period, the tax authority discovers that, through the inspection and supervision, the enterprise is not eligible for the extension of the SCT payment deadline under Decree no. 109/2020/ND-CP, the enterprise must remit the outstanding SCT, fines and late payment interest determined by the tax authority, into the state budget.
During the extended period for SCT payment, based on the Request for extension of the SST payment deadline, the tax authority does not charge a late payment interest on the extended SST amount (including the Request for extension of the SST payment deadline to the tax authority after submitting the SCT declaration documents is September 30, 2020).