How many days off for Hung Kings Commemoration Day 2025? Shall tax be submitted electronically on the Hung Kings Commemoration Day holiday?
How many days off are there for the Hung Kings Commemoration Day in Vietnam in 2025?
The Hung Kings Commemoration Day is a traditional holiday of the Vietnamese nation, organized annually on the 10th day of the 3rd lunar month to remember and pay tribute to the Hung Kings who founded the country.
In 2025, the Hung Kings Commemoration Day falls on Monday, April 7, 2025 (corresponding to the 10th day of the 3rd lunar month).
Based on Article 112 of the Labor Code 2019, which stipulates holidays and Tet leave as follows:
Holidays and Tet leave
- Employees are entitled to fully-paid leave on the following holidays:
a) New Year's Day: 1 day (January 1 of the Gregorian calendar);
b) Lunar New Year: 5 days;
c) Victory Day: 1 day (April 30 of the Gregorian calendar);
d) International Labor Day: 1 day (May 1 of the Gregorian calendar);
e) National Day: 2 days (September 2 of the Gregorian calendar and 1 day immediately before or after);
f) Hung Kings Commemoration Day: 1 day (10th day of the 3rd lunar month).
- Foreign employees working in Vietnam are also entitled to an additional 1 day off for their ethnic traditional New Year and 1 day for their National Day, apart from the holidays specified in clause 1 of this Article.
- Annually, based on actual conditions, the Prime Minister of the Government of Vietnam decides specifically on the holidays mentioned at point b and point e of clause 1 of this Article.
According to the above regulation, on the Hung Kings Commemoration Day, employees will have a day off on April 7, 2025 (10th day of the 3rd lunar month). Therefore, the specific schedule for the Hung Kings Commemoration Day 2025 is as follows:
- For officials, public employees, and employees with fixed Saturdays and Sundays off weekly: a continuous 3-day break, including 1 public holiday and 2 weekend days, specifically from Saturday, April 5 to Monday, April 7, of the Gregorian calendar.
- For employees with a fixed weekly Sunday off: a 2-day continuous break, including 1 public holiday and 1 weekend day, specifically from Sunday, April 6 to Monday, April 7, of the Gregorian calendar.
- For employees not falling into the above two categories: 1 day off on Monday, April 7, Gregorian calendar.
How many days off for Hung Kings Commemoration Day 2025? Shall tax be submitted electronically on the Hung Kings Commemoration Day holiday? (Image from the Internet)
Shall tax be submitted electronically on the Hung Kings Commemoration Day holiday in Vietnam?
Pursuant to point a, clause 1, Article 8 of Circular 19/2021/TT-BTC, the regulation is as follows:
Determining the time for submitting e-tax filings and payments and the time for the tax authority to send notifications, decisions, and documents to taxpayers
1. Time for submitting e-tax filings and payments
a) Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet. The time for taxpayers to file e-tax documents is considered to be within the day if the documents are successfully signed and sent between 00:00:00 and 23:59:59.
b) The time of e-tax filing confirmation is determined as follows:
b.1) For e-taxpayer registration documents: the day the tax authority's system receives the documents, as recorded on the e-taxpayer registration receipt notice sent to the taxpayer (using Form No. 01-1/TB-TDT issued along with this Circular).
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According to the above regulation, taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet. Therefore, taxpayers are allowed to file e-tax documents on the Hung Kings Commemoration Day holiday.
When are taxpayers allowed to conduct e-tax transactions without using digital certificates in Vietnam?
According to clause 1, Article 7 of Circular 19/2021/TT-BTC, the regulation is as follows:
e-signing in e-tax transactions
- Taxpayers conducting e-tax transactions must use a valid digital certificate issued by a public digital signature certification service provider, or issued or recognized by a competent state agency for signing tax documents and e-tax records, excluding the following cases:
a) Individual taxpayers who have a tax code but have not been issued a digital certificate.
b) Taxpayers registering for taxpayer registration for the first time and being issued a tax code as stipulated in clause 1, Article 13 of this Circular.
c) Taxpayers who choose the method of e-tax payment as stipulated in point e, clause 2, Article 4 of this Circular follow the regulations of the bank or intermediary payment service provider.
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Thus, taxpayers conducting e-tax transactions without using a digital certificate apply in the following cases:
- Individual taxpayers with a tax identification number but not yet issued a digital certificate.
- Taxpayers registering for taxpayer registration for the first time and being issued a tax identification number as stipulated in clause 1, Article 13 of Circular 19/2021/TT-BTC.
- Taxpayers who choose the method of e-tax payment as regulated at point e, clause 2, Article 4 of Circular 19/2021/TT-BTC according to the regulations of the bank or intermediary payment service provider.
