What are details of the 2025 solar and lunar calendar in Vietnam? Which types of taxes are declared quarterly in 2025 in Vietnam?

What are details of the 2025 solar and lunar calendar in Vietnam?

The year 2025 is not a leap year, so it will have 365 days. Details of the 2025 solar and lunar calendar are presented month by month below:

Lunar and Solar Calendar for January 2025

Lunar and Solar Calendar for February 2025

Lunar and Solar Calendar for March 2025

Lunar and Solar Calendar for April 2025

Lunar and Solar Calendar for May 2025

Lunar and Solar Calendar for June 2025

Lunar and Solar Calendar for July 2025

Lunar and Solar Calendar for August 2025

Lunar and Solar Calendar for September 2025

Lunar and Solar Calendar for October 2025

Lunar and Solar Calendar for November 2025

Lunar and Solar Calendar for December 2025

* Holidays according to solar calendar in 2025

* Holidays according to lunar calendar in 2025

What are details of the 2025 solar and lunar calendar in Vietnam? Which types of taxes are declared quarterly in 2025 in Vietnam?​ (Image from the Internet)

Which types of taxes are declared quarterly in 2025 in Vietnam?

According to Clause 2, Article 8 of Decree 126/2020/ND-CP, the types of taxes and other state budget revenues to be declared quarterly in 2025 include:

(1) Corporate income tax for foreign airlines and foreign reinsurance.

(2) Value-added tax, corporate income tax, personal income tax for credit institutions or third parties authorized by credit institutions to exploit secured assets pending settlement, declared on behalf of taxpayers with secured assets.

(3) Personal income tax for organizations and individuals paying income subject to tax deduction under the personal income tax law, that organizations or individuals paying such income are subject to quarterly value-added tax declaration and choose to declare personal income tax quarterly; individuals with income from salaries and wages who directly declare tax with the tax authority and choose to declare personal income tax quarterly.

(4) Other types of taxes and state budget revenues declared and paid on behalf of individuals by organizations and individuals subject to quarterly value-added tax declaration and choose to declare on behalf of individuals quarterly, except for cases specified at Point g, Clause 4, Article 8 of Decree 126/2020/ND-CP.

(5) Surcharge when crude oil prices fluctuate (excluding oil activities of the Vietsovpetro joint venture at Block 09.1).

When is the deadline for filing tax returns for taxes calculated on a quarterly basis in Vietnam?

Based on Article 44 of the Law on Tax Administration 2019:

Deadline for submitting tax returns

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 for monthly declaration and payment;

b) No later than the last day of the first month of the following quarter for quarterly declaration and payment.

2. The deadline for submitting annual tax returns is as follows:

a) No later than the last day of the third month from the end of the calendar year or fiscal year for annual finalization returns; no later than the last day of the first month of the calendar year or fiscal year for annual tax returns;

b) No later than the last day of the fourth month from the end of the calendar year for individual personal income tax finalization returns;

c) No later than December 15th of the preceding year for flat tax declaration of business households and individuals paying tax at flat rate; for new business households and individuals, the deadline for submitting flat tax declaration is no later than 10 days from the start of business.

3. The deadline for submitting tax returns for each time of tax obligation arising is no later than the 10th day from the date of tax obligation arising.

4. The deadline for submitting tax returns in case of cessation of operations, termination of contracts, or reorganization of enterprises is no later than the 45th day from the date of the event occurring.

...

Thus, the deadline for submitting quarterly tax returns for taxes with a quarterly tax period is no later than the last day of the first month of the following quarter.