The extension begins on the deadline for tax payment stipulated in law on tax administration, specifically as follows:
- Special consumption taxes accrued during the tax period of October 2021 will be paid by December 20, 2021 at the latest.
- Special consumption taxes accrued during the tax period of November 2021 will be paid by December 30, 2021 at the latest.
After the extended deadlines specified in Decree No. 104/2021, current regulations on payment of special consumption taxes on domestically manufactured or assembled automobiles resume.
Decree No. 104/2021/ND-CP is entering into force as of December 4, 2021.
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