Decree No. 81/2025/NĐ-CP dated April 2, 2025, issued by the Government on the extension of the deadline for payment of Special Consumption Tax (SCT) on domestically manufactured or assembled automobiles

• SCT Extension: Applicable to tax periods from February to June 2025.
• New payment deadline: The extended deadline is November 20, 2025, helping businesses ease financial pressure.
• Applicable entities: Enterprises engaged in the manufacturing or assembly of automobiles within Vietnam.
• Procedure: Enterprises must submit a Request for Extension Form to their directly managing tax authority.
• Effective date: The Decree takes effect from April 2, 2025, and is applicable until December 31, 2025.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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