DECREE NO. 81/2025/NĐ-CP ON DEFERRAL OF SPECIAL CONSUMPTION TAX FOR DOMESTICALLY MANUFACTURED OR ASSEMBLED AUTOMOBILES
On April 2, 2025, the Government issued Decree No. 81/2025/NĐ-CP providing for the deferral of Special Consumption tax payments applicable to automobiles manufactured or assembled domestically in 2025. This Decree takes effect from the date of signing until December 31, 2025. Key provisions include:
- Deferral of Special Consumption tax payments arising from the tax periods of February, March, April, May, and June 2025. The deferred amounts must be paid no later than November 20, 2025.
- In case a taxpayer submits amended tax declarations for the deferred tax periods that result in an increase in the Special Consumption tax payable, and such declarations are submitted prior to the end of the deferral period, the additional tax amount shall also be eligible for the deferral.
- Under current legal provisions, if a taxpayer qualifies for an extension for declaring and submitting the Special Consumption Tax Declaration, they are not required to pay the special consumption tax arising from the declared tax form during the extended period.
- If enterprises have branches or dependent units that submit Special Consumption tax declarations separately to their respective managing tax authorities, these units shall also be eligible for the deferral, provided they are engaged in automobile manufacturing or assembly. Branches or units not operating in the eligible business sectors shall not be entitled to the deferral.
