1. Extension of tax payment deadline
Decree 109 is applicable to SCT payables incurred in the tax periods from March 2020 to October 2020. The extension for each for tax periods are as follows:
Guidance for some special cases:
2. Extension procedure
Taxpayers eligible for extension send a written request for special consumption tax payment extension to the tax authority (via electronical system or via direct filing to the tax authority or via post) using the Form in Decree 109’s Appendix. One-time submission is required for all the tax periods subjected to extension. The extension request could be submitted together with the special consumption tax declaration or no later than 30 September 2020. If the submission is made after September 30, 2020, the taxpayers shall not be entitle to the special consumption tax payment extension under Decree 109.