What are differences between "Tiết Thanh Minh" and "Tết Thanh Minh"? What types of taxes will be declared quarterly in Vietnam?

"Tiết Thanh Minh" or "Tết Thanh Minh"? When does the"Tết Thanh Minh" take place in Vietnam in 2025?

In the language and traditional culture of the Vietnamese people, both terms "Tiết Thanh Minh" and "Tết Thanh Minh" are used, but there are certain differences in meaning and context.

(1) "Tiết Thanh Minh"

"Tiết Thanh Minh" is one of the 24 solar terms in the lunisolar calendar, marking the transition from the Spring Equinox to the Grain Rain period.

Time: It usually begins on April 4 or 5 of the Gregorian calendar and lasts until April 20.

Meaning: "Tiết Thanh Minh" signifies a natural period when the weather is warm and clear, and it's the season when plants sprout, flowers bloom, and greenery flourishes.

During "Tiết Thanh Minh", many families perform the custom of tomb sweeping, tending to ancestors' graves, burning incense, and making offerings to show filial piety.

(2) "Tết Thanh Minh"

"Tết Thanh Minh" is a traditional and cultural term referring to the tomb sweeping custom during "Tiết Thanh Minh".

"Tết Thanh Minh" is not only about tomb sweeping by family clans but also a familial celebration when descendants gather, recall the merits of ancestors, and demonstrate the principle of remembering the source of the water they drink.

(3) The difference between "Tiết Thanh Minh" and "Tết Thanh Minh"

"Tiết Thanh Minh" has a natural and meteorological significance.

"Tết Thanh Minh" has cultural and customary significance, emphasizing the ritual of tomb sweeping and spiritual ceremonies.

Therefore, depending on the context, we use "Tiết Thanh Minh" or "Tết Thanh Minh" appropriately. When referring to a time of the year, we use "Tiết Thanh Minh". When talking about the custom of tomb sweeping and ancestor remembrance, we use "Tết Thanh Minh".

(4) When is "Tết Thanh Minh" 2025?

The period of "Tiết Thanh Minh" usually begins on April 4 or 5 (after the Spring Equinox) and ends around April 20 or 21 of the Gregorian calendar. In 2025, "Tết Thanh Minh" will occur on April 4 in the Gregorian calendar, which is the 8th of the 3rd lunar month.

Thus, "Tết Thanh Minh" 2025 falls on Friday, April 4, 2025, in the Gregorian calendar, or the 8th of the 3rd lunar month in 2025.

Note: Information is for reference only!

"Tiết Thanh Minh" or "Tết Thanh Minh"? When does the"Tết Thanh Minh" take place in Vietnam in 2025? (Image from the Internet)

Which taxes are declared quarterly in Vietnam in 2025?

According to Clause 2, Article 8 of Decree 126/2020/ND-CP, taxes declared quarterly in 2025 are regulated as follows:

(1) Corporate income tax for foreign airlines, foreign reinsurers.

(2) Value-added tax, corporate income tax, personal income tax for credit institutions or third parties authorized by credit institutions to exploit guaranteed assets during the pending period, declaring on behalf of taxpayers with guaranteed assets.

(3) Personal income tax for organizations and individuals that pay income subject to tax withholding according to the law on personal income tax, wherein the paying organization or individual declares value-added tax quarterly and opts to declare personal income tax quarterly; individuals with income from salaries and wages directly declare taxes with tax authorities and opt to declare personal income tax quarterly.

(4) Other taxes and revenues belonging to the state budget declared and paid on behalf of individuals by entities that declare value-added tax quarterly and opt to declare on behalf of individuals quarterly, except as prescribed in point g, clause 4, Article 8 of Decree 126/2020/ND-CP.

(5) Surcharges when crude oil prices increase (excluding petroleum activities of the Vietsovpetro Joint Venture at Block 09.1).

What is the deadline to submit quarterly tax returns in Vietnam in 2025?

According to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadlines for submitting quarterly tax returns are regulated as follows:

Deadline for submitting tax returns

1. Deadlines for submitting tax returns for taxes declared monthly or quarterly are regulated as follows:

a) No later than the 20th of the following month for monthly tax declarations;

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

...

Additionally, according to Article 86 of Circular 80/2021/TT-BTC it is provided as follows:

The deadline for submitting tax returns is carried out according to Article 44, Clauses 1, 2, 3, 4, 5 of the Law on Tax Administration and Article 10 of Decree 126/2020/ND-CP. The deadline for tax payment is implemented according to Article 55, Clauses 1, 2, 3 of the Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. If the deadline for submitting tax returns or paying tax coincides with an official holiday, the deadline will be the next working day after the holiday as prescribed in the Civil Code.

Thus, the deadlines to submit quarterly tax returns for the quarters of 2025 are as follows:

- Deadline to submit tax returns for the first quarter of 2025: According to regulations, the deadline to submit tax returns for the first quarter is April 30, 2025.

However, April 30, 2025, and May 1, 2025, are two public holidays (the Ministry of Labor, Invalids, and Social Affairs has issued Notification 6150/TB-BLDTBXH 2024 regarding holidays on April 30 and May 1 in 2025, with a continuous holiday from Wednesday, April 30, 2025, to Sunday, May 4, 2025).

Therefore, the deadline to submit the first quarter tax return in 2025 is no later than May 5, 2025.

- Deadline to submit second quarter tax returns in 2025: No later than July 31, 2025.

- Deadline to submit third quarter tax returns in 2025: No later than October 31, 2025.

- Deadline to submit fourth quarter tax returns in 2025: No later than January 31, 2026.