- Decree No. 65/2024/ND-CP allows for deferral of special consumption tax on domestically produced and assembled cars
- The deferral period is from 17 June 2024 to 31 December 2024
- SCT for tax periods of May, June, July, August, and September 2024 can be deferred until 20 November 2024
- Enterprises must submit a written request to tax authorities for deferral alongside SCT declarations
- Tax authorities will accept deferred payments by 20 November 2024 even if request is not submitted with tax filings
Source: dentonsluatviet.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
