What are 9+ Short Poems to Wish Happy Lunar New Year 2025 in Vietnamese? How to handle the case where the tax payment deadline falls on the 2025 Tet holiday in Vietnam?

What are 9+ Short Poems to Wish Happy Lunar New Year 2025 in Vietnamese?

The Lunar New Year 2025 is approaching, bringing with it the joy and hope for a new year full of health, happiness, and prosperity. Amidst the lively atmosphere of spring, meaningful New Year poems are not only well-wishes sent to family and friends but also express the spirit of connection and the joy of welcoming spring.

Below is a collection of 09 beautiful and meaningful New Year poems for Spring At Ty 2025 that you can refer to:

(1) New Year Poems for Spring At Ty 2025

(2) New Year Poems for Spring At Ty 2025 for Customers, Partners

Note: Information is for reference purposes only!

What are 9+ Short Poems to Wish Happy Lunar New Year 2025 in Vietnamese? (Image from Internet)

How to handle the case where the tax payment deadline falls on the 2025 Tet holiday in Vietnam?

Based on Article 86 of Circular 80/2021/TT-BTC regarding the time limit for submitting tax returns as follows:

Deadline for submitting tax returns and tax payments

The deadline for submitting tax returns is in accordance with Clauses 1, 2, 3, 4, 5 Article 44 of the Law on Tax Administration and Article 10 of Decree 126/2020/ND-CP. The deadline for tax payment is in accordance with Clauses 1, 2, 3 Article 55 of the Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. In cases where the deadline for submitting tax returns or tax payments coincides with a holiday as regulated, the deadline shall be extended to the next working day following the holiday in accordance with the Civil Code.

Thus, according to the above regulation, if the deadline for submitting tax returns or tax payments coincides with a holiday, it will be extended to the next working day following the holiday or Tet.

Which tax payment deadlines fall on the 2025 Tet holiday in Vietnam?

Below are types of taxes for which the deadlines fall on the 2025 Tet holiday:

(1) Business license fees:

According to Clause 9 Article 18 of Decree 126/2020/ND-CP stipulated that the deadline for paying business license fees for 2024 is as follows:

Deadline for paying taxes on revenues to the state budget from land, water resource exploitation fees, mineral resources fees, sea area usage fees, registration fees, and business license fees

...

9. Business license fees:

a) The deadline for paying business license fees is no later than January 30 each year.

b) For small and medium enterprises converted from business households (including dependent units, business locations of the enterprise) upon ending their exemption period for business license fees (the fourth year from the year of enterprise establishment), the deadline for business license fee payment is as follows:

b.1) If the license fee exemption period ends in the first 6 months of the year, the deadline is no later than July 30 of the ending year of the exemption period.

b.2) If the license fee exemption period ends in the last 6 months of the year, the deadline is no later than January 30 of the year following the ending year of the exemption period.

c) For business households, individual businesses that ceased operations and then resumed activities, the deadline for paying business license fees is as follows:

c.1) If resuming operations in the first 6 months of the year: No later than July 30 of the resumption year.

c.2) If resuming operations in the last 6 months of the year: No later than January 30 of the year following the resumption year.

Hence, the deadline for paying business license fees for 2025 is January 30, 2025 (which is the 2nd day of the Spring At Ty 2025 Tet).

(2) Estimated Corporate Income Tax for Q4/2024

According to Article 55 of the Law on Tax Administration 2019, the specific deadline for paying taxes is as follows:

Tax payment deadline

1. In the case of taxpayer-calculated tax, the tax payment deadline is no later than the last day of the deadline for submitting tax returns. In the case of additional tax return submissions, the tax payment deadline is the deadline for the tax return of the tax period with the errors.

For corporate income tax, estimated payments are made quarterly, and the deadline is the 30th day of the first month of the following quarter.

...

Therefore, the deadline for estimated Corporate Income Tax payment for Q4/2024 is no later than January 30, 2025 (which is the 2nd day of the Spring At Ty 2025 Tet).

(3) Personal Income Tax declaration for Q4/2024, VAT declaration for Q4/2024

Based on Article 44 of the Law on Tax Administration 2019 regarding the deadline for submitting tax returns as follows:

Deadline for tax return submission

1. The deadline for submitting tax returns for taxes declared monthly or quarterly is as follows:

a) No later than the 20th day of the following month in which the tax obligation arises for monthly declarations;

b) No later than the last day of the first month of the following quarter in which the tax obligation arises for quarterly declarations.

...

According to the above regulation, the deadline for submitting Personal Income Tax declarations for Q4/2024 and VAT declarations for Q4/2024 is no later than January 31, 2025 (which is the 3rd day of the Spring At Ty 2025 Tet).

Therefore, the deadline for business license fee payments 2025 and the deadline for estimated Corporate Income Tax payments for Q4/2024 will fall on the 2nd day of the Spring At Ty 2025 Tet; the deadline for Personal Income Tax declarations Q4/2024 and VAT declarations Q4/2024 is no later than the 3rd day of the Spring At Ty 2025 Tet.

Thus, according to these regulations, the tax payment deadlines falling on the 2025 Tet holiday include:

- Business License Fee 2025

- Estimated Corporate Income Tax for Q4/2024

- Personal Income Tax declaration for Q4/2024

- VAT declaration for Q4/2024