Vietnam: How many days off are there on April 30 and May 1, 2025? How to handle the cases where tax submission deadlines coincide with the April 30 and May 1 in Vietnam?
Vietnam: How many days off are there on April 30 and May 1, 2025?
Based on Article 112 of the Labor Code 2019 which stipulates the holidays as follows:
Holidays
- Employees are entitled to full paid leave on the following holidays:
a) New Year's Day: 01 day (January 1);
b) Lunar New Year: 05 days;
c) Victory Day: 01 day (April 30);
d) International Labor Day: 01 day (May 1);
đ) National Day: 02 days (September 2 and 01 adjacent day before or after);
e) Hung Kings' Commemoration Day: 01 day (March 10 of the lunar calendar).
- Foreign employees working in Vietnam, in addition to the holidays stipulated in Clause 1 of this Article, are entitled to an additional day off for their national traditional New Year and one day off for their national Independence Day.
3. Annually, based on practical conditions, the Prime Minister of the Government of Vietnam decides specifically the days off stipulated in point b and point đ of Clause 1 of this Article.
On December 3, 2024, the Ministry of Labor, War Invalids and Social Affairs issued Announcement 6150/TB-BLĐTBXH in 2024, in which it announced the holidays on April 30 and May 1, 2025, for officials and public employees as well as workers in non-state companies and enterprises.
To be specific:, officials and public employees will exchange their working day from Friday, May 2, 2025, to Saturday, April 26, 2025. Therefore, for the Victory Day on April 30 and International Labor Day on May 1, 2025, officials and public employees are entitled to a continuous holiday of 05 days from Wednesday, April 30, 2025, to the end of Sunday, May 4, 2025 (with a make-up work day on Saturday, April 26, 2025).
Thus, the holiday schedule for April 30 and May 1, 2025, will be from April 30, 2025, to May 4, 2025 (from Wednesday to Sunday), totaling 05 consecutive days.
Note: For agencies and units that do not apply the fixed weekly break on Saturdays and Sundays, the holiday schedule will be arranged based on the specific program and plan of the unit, in accordance with the law. Employers are encouraged to apply the holiday schedule on April 30 and International Labor Day on May 1, 2025, for workers similarly to officials and public employees.
How to handle the cases where tax submission deadlines coincide with the April 30 and May 1 in Vietnam?
According to Article 86 of Circular 80/2021/TT-BTC stipulated as follows:
Deadline for Tax Declaration submission and Tax Payment
The deadline for tax declaration submission follows the provisions of Clauses 1, 2, 3, 4, 5 of Article 44 of the Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. The deadline for tax payment follows the provisions of Clauses 1, 2, 3 of Article 55 of the Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. In cases where the deadline for tax declaration submission or tax payment coincides with a holiday, the deadline will be the next working day following that holiday as prescribed in the Civil Code.
Thus, as per the above regulation, if the deadline for tax declaration submission or tax payment coincides with the April 30 and May 1 holidays, the deadline for tax declaration submission or tax payment will be the next working day after the holiday.
Note: The time for electronic tax submission and electronic tax payment is 24 hours a day and 7 days a week, including holidays, public holidays, and New Year days according to Article 8 of Circular 19/2021/TT-BTC.
Is there a penalty for late tax declaration submission in Vietnam?
According to Article 13 of Decree 125/2020/ND-CP regarding penalties for late tax declaration submission as follows:
- A warning is issued for tax declaration submission late by 01 to 05 days with mitigating circumstances.
- A fine ranging from 2,000,000 VND to 5,000,000 VND for tax declaration submission late by 01 to 30 days, except for instances specified in Clause 1, Article 13 of Decree 125/2020/ND-CP.
- A fine ranging from 5,000,000 VND to 8,000,000 VND for tax declaration submission late by 31 to 60 days.
- A fine ranging from 8,000,000 VND to 15,000,000 VND for any of the following acts:
+ Tax declaration submission late by 61 to 90 days;
+ Tax declaration submission late by 91 days or more without incurring tax payable;
+ Non-submission of tax declarations without incurring tax payable;
+ Failure to submit the annexes as prescribed on tax management for affiliated companies along with corporate income tax finalization declarations.
- A fine ranging from 15,000,000 VND to 25,000,000 VND for tax declaration submission late by over 90 days from the deadline when tax is payable, and the taxpayer has paid the full tax amount and late payment to the state budget before the tax authority announces a tax inspection or examination decision, or before the tax authority issues a record of the late submission violation as prescribed in Clause 11, Article 143 of the Law on Tax Administration 2019.
If the penalty amount applied under this Clause exceeds the tax amount declared on the tax declaration, the maximum penalty amount will be equivalent to the tax amount payable as declared on the tax declaration, but no less than the average fine in the fine bracket stipulated in Clause 4, Article 13 of Decree 125/2020/ND-CP.
Note: The aforementioned fines are applicable to organizations. Fines for individuals committing similar violations are 1/2 of those for organizations based on Clause 5, Article 5 of Decree 125/2020/ND-CP.
