Is there a 30th of the twelfth lunar month this year? How many more years until there is a 30th of the twelfth lunar month? How to handle the deadline for submitting tax declarations when it coincides with a holiday in Vietnam?

Is there a 30th of the twelfth lunar month this year? How many more years until there is a 30th of the twelfth lunar month?

According to the Perpetual Calendar, this year there is no 30th of the twelfth lunar month. To be specific, the Twelfth Lunar Month in the year 2025 only has 29 days. As a result, January 28, 2025 (Tuesday) will be the 29th day of Tet, and then January 29, 2025 (Wednesday) will be the 1st day of Tet.

To be specific, it will not be until the year 2033, which is 9 more years, that there will again be a 30th of the twelfth lunar month (the 30th day of Lunar New Year), while from 2025 to 2032, the Twelfth Lunar Month only has 29 days. The Lunar New Year in 2025 will be a special case without a 30th of the twelfth lunar month, which makes many people curious about the reasons and explanations for this phenomenon as follows:

The Lunar Calendar undergoes adjustments based on the cycles of the Moon, the Sun, and the Earth. A cycle from full to new moon lasts on average 29.53 days, but each month in the Lunar Calendar must have an even number of days. Therefore, the phenomenon of a short month can occur when the Twelfth Lunar Month does not have a 30th day and concludes on the 28th or 29th day, as in the case of the year 2025.

The Lunar Calendar is constructed based on astronomical principles, where the Moon, Earth, and Sun must form a straight line, and the first day of the month must coincide with when the Moon is no longer visible from Earth. After the year 2024, the Lunar New Year will only have 29 Tet days, and it will not be until the year 2033 that there will be a 30th Tet day.

Thus, this year there is no 30th day of the Twelfth Month, and we will have to wait another 9 years to celebrate the Lunar New Year on the 30th day of the Twelfth Month.

Is there a 30th of the twelfth lunar month this year? How many more years until there is a 30th of the twelfth lunar month? (Image from Internet)

How to handle the deadline for submitting tax declarations when it coincides with a holiday in Vietnam?

Based on Article 86 of Circular 80/2021/TT-BTC, which stipulates the deadline for submitting tax declarations and the deadline for tax payment as follows:

Deadline for Submitting tax declarations and Tax Payment

The deadline for submitting tax declarations shall be implemented in accordance with Clauses 1, 2, 3, 4, and 5 of Article 44 of the Law on Tax Administration and Article 10 of Decree 126/2020/ND-CP. The deadline for tax payment is governed by Clauses 1, 2, and 3 of Article 55 of the Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. In cases where the deadline falls on a holiday, the deadline for submitting tax declarations and tax payment is considered to be the next working day following such holiday as prescribed by the Civil Code.

In addition, according to Clause 5 of Article 148 of the Civil Code 2015, which regulates the end of a time period as follows:

End of a Time Period

1. When a time period is calculated by days, it ends at the end of the last day of the period.

2. When a time period is calculated by weeks, it ends at the end of the corresponding day of the last week of the period.

3. When a time period is calculated by months, it ends at the end of the corresponding day of the last month of the period; if the ending month does not have a corresponding day, the period ends on the last day of that month.

4. When a time period is calculated by years, it ends at the end of the day, month corresponding to the last year of the period.

5. When the last day of a time period falls on a weekend or holiday, the period ends at the end of the next working day following such holiday.

6. The end time of the last day of the period is 24 hours of that day.

Therefore, if the deadline for submitting a tax declaration and tax payment coincides with a holiday (weekly holiday, public holiday, Tet), the deadline is considered to be the next working day following the holiday.

What are the penalties if the tax declaration is not submitted by the next working day after a holiday in Vietnam?

According to Article 13 of Decree 125/2020/ND-CP, which regulates the penalties for violations regarding the deadline for filing tax declarations as follows:

(1) A warning for submitting tax declarations late by between 01 and 05 days and having mitigating circumstances.

(2) A fine ranging from 2,000,000 VND to 5,000,000 VND for submitting tax declarations late by between 01 and 30 days, except for cases specified in Clause 1 of this Article.

(3) A fine ranging from 5,000,000 VND to 8,000,000 VND for submitting tax declarations late by between 31 and 60 days.

(4) A fine ranging from 8,000,000 VND to 15,000,000 VND for any of the following acts:

a) Submitting tax declarations late by between 61 and 90 days;

b) Submitting tax declarations late by 91 days or more but not having any tax payable;

c) Not submitting tax declarations but not having any tax payable;

d) Not submitting the annexes required by tax management regulations for enterprises with associated transactions accompanying the corporate income tax finalization dossiers.

(5) A fine ranging from 15,000,000 VND to 25,000,000 VND for submitting a tax declaration more than 90 days past the deadline, having tax payable, and the taxpayer has fully paid the tax, late payment interest to the state budget before the tax authority announces a tax inspection decision or before the tax authority drafts a record of the delay in submitting the tax declaration as provided in Clause 11 Article 143 of the Law on Tax Administration 2019.

(6) Remedial measures:

a) Compel the full payment of the late tax amount into the state budget concerning acts stipulated in Clauses 1, 2, 3, 4, and 5 of this Article in the event the taxpayer's delay in submitting the tax declaration results in late tax payment;

b) Compel the submission of the tax declaration, annexes accompanying the tax declaration concerning the acts specified at Points c, d of Clause 4 of this Article.

Note: The fines mentioned above are applicable to organizations. The fine for individuals with the same violations is double the fine for organizations.