What are the holidays and events in March? When is the deadline for filing VAT for the tax period of March 2025?
What holidays and events occur in March?
March not only marks the transition between spring and summer but is also a month of many important events. It is a time for various meaningful commemorative days both domestically and internationally, associated with history, culture, and the spirit of solidarity.
Below is a summary of holidays and events in March:
GREGORIAN CALENDAR – MARCH
1. Zero Discrimination Day (March 1)
Zero Discrimination Day is initiated by the United Nations. March 1 each year is chosen as the commemoration day to raise awareness about inequalities around the world. Simultaneously, it calls on governments to fulfill commitments and obligations to end discrimination.
2. Traditional Day of the Border Guard (March 3)
On June 17, 2003, during the 3rd session, the Government of Vietnam passed the National Border Law and decided that March 3 annually is the All-People Border Day to honor the border guard forces and strengthen the ideology and collective power in protecting national border security and building a strong border area.
3. World Wildlife Day (March 3)
The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) was signed in Washington, USA, on March 3, 1973, and this day became World Wildlife Day. It is an occasion for the community to promote awareness about the importance of biodiversity conservation, especially the preservation of threatened wildlife.
The theme for World Wildlife Day 2025 is "Financing Wildlife Conservation: Investing in People and the Planet."
4. International Women's Day (March 8)
International Women's Day is celebrated annually on March 8, officially institutionalized by the United Nations since 1977. To date, March 8 has become a major holiday in many countries, a significant day to honor and celebrate the beauty and sacrifices of women for family and society.
5. White Valentine's Day (March 14)
White Valentine's Day on March 14 is a special occasion celebrated mainly in Asian countries such as Japan, South Korea, China, and others. It is considered the "opposite" of Red Valentine's Day (February 14).
White Valentine's Day originated in Japan in 1978, initiated by a confectionery company. Although not an officially recognized international holiday, White Valentine's has quickly become an integral part of Asian cultures. The day is called "White" because the color white is associated with purity, sincere love, and special gifts.
6. International Day of Happiness (March 20)
The International Day of Happiness was officially recognized by the United Nations in 2012. It is celebrated annually on March 20 after all 193 member countries unanimously adopted Resolution A/RES/66/281 on June 20, 2012.
The purpose of this day is to emphasize that happiness is an essential goal in social and individual development, and countries need to promote sustainable development to enhance happiness for all.
7. World Poetry Day (March 21)
On November 15, 1999, UNESCO designated March 21 as World Poetry Day to emphasize poetry as a social need and encourage people, especially the younger generation, to reconnect with their roots.
In Vietnam, Vietnamese Poetry Day is organized on the annual full moon of the first lunar month, as decided by the Vietnam Writers' Association.
8. World Water Day (March 22)
World Water Day is organized annually by the United Nations to raise awareness about the importance of clean water and the protection of water resources. It is an opportunity to call for collective efforts in the community to protect and use water resources sensibly.
9. World Tuberculosis Day (March 24)
World Tuberculosis Day is observed on March 24 each year to raise community awareness about the severe impacts of tuberculosis on human health, the economy, and society, and to encourage efforts to end tuberculosis globally.
10. Foundation Day of the Ho Chi Minh Communist Youth Union (March 26)
On March 26, 1931, under the chairmanship of the Central Committee of the Vietnam Youth Labour Union, with the approval of President Ho Chi Minh and the Political Bureau of the Party Central Committee, the 3rd National Congress unanimously decided to designate March 26 each year as the anniversary of the founding of the Union.
11. Vietnam Sports Day (March 27)
March 27 was chosen by the Council of Ministers as Vietnam Sports Day in Decision No. 25/CT issued on January 29, 1991, based on a historical event in the sector. On March 27, 1946, President Ho Chi Minh signed Decree No. 38 establishing the Department of Youth and Physical Training in the Ministry of National Education. This is considered the first platform marking the birth of Vietnamese sports in the new policies.
12. Founding Day of the Militia and Self-Defense Force (March 28)
At the first National Party Congress held in Macau (China) on March 28, 1935, the Communist Party of Vietnam passed a resolution on the Self-Defense Team. Therefore, the day this resolution was issued is also considered the Founding Day of the Vietnam Militia and Self-Defense Force and the traditional day of the Militia and Self-Defense Force.
LUNAR CALENDAR – MARCH
13. Cold Food Festival (3rd day of the 3rd lunar month)
In folklore, the Cold Food Festival is also known as the Floating Cake - Vegetarian Cake Festival (“hàn thực” means “cold food”), and it occurs on the 3rd day of the 3rd lunar month. The Cold Food Festival mainly appears in China and Vietnam.
14. Hung Kings Commemoration Day (10th day of the 3rd lunar month)
Hung Kings Commemoration Day is one of the major holidays of the year in Vietnam. It is a day to remember and express gratitude to the Hung Kings for their contributions to nation-building and defense. On this day, people often participate in procession and incense offering ceremonies at Hung Temple in Viet Tri, Phu Tho.
These holidays are not only opportunities to review history but also to honor and develop the good values in present and future.
Note: The information is for reference only!
What holidays and events occur in March? When is the deadline for VAT payment for the tax period of March 2025? (Image from the Internet)
When is the deadline for VAT payment for the tax period of March 2025?
According to clauses 1 and 2 Article 55 of the Law on Tax Administration 2019, the deadline for tax payment is stipulated as follows:
Tax Payment Deadline
- In the case of self-assessed tax, the deadline for tax payment is no later than the last day of the tax declaration submission period. In cases of supplementary tax declaration, the deadline for tax payment is the deadline for the submission of tax returns for the tax period with errors or omissions.
For corporate income tax, it is paid provisionally by quarter, with the deadline for tax payment no later than the 30th of the first month of the following quarter.
For crude oil, the deadline for natural resource tax and corporate income tax payment based on the crude oil sale date is 35 days from the sale date for domestic sales or from the date of customs clearance for export sales, as per the law on customs.
For natural gas, the resource tax and corporate income tax are payable monthly.
- In cases where the tax authority calculates tax, the deadline for tax payment is as specified in the notification from the tax authority.
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Article 44 of the Law on Tax Administration 2019 regarding the deadline for VAT declaration submission stipulates specifically as follows:
Tax Declaration Submission Deadline
- The deadline for tax declaration submission for monthly and quarterly tax is stipulated as follows:
a) No later than the 20th day of the month following the month in which the tax obligation arises for monthly filing and payment;
b) No later than the last day of the first month of the following quarter in which the tax obligation arises for quarterly filing and payment.
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According to the above regulations, the deadline for VAT payment on a monthly basis is no later than the 20th day of the month following the month in which the tax obligation arises.
Thus, the deadline for VAT payment for the tax period of March 2025 is April 20, 2025.
Under what circumstances is the VAT payment deadline extension granted?
Based on Article 46 of the Law on Tax Administration 2019, taxpayers are granted an extension for tax declaration submission when they are unable to submit tax declarations on time due to natural disasters, catastrophic events, epidemics, fires, or unexpected accidents, subject to approval from the head of the directly managing tax authority.
The duration and procedure for extending the tax declaration submission are as follows:
- The extension period is no more than 30 days for monthly, quarterly, and annual tax filings, and for filings arising from each tax obligation; and 60 days for the submission of the final tax settlement declaration from the last due date for filing the tax declaration.
- Taxpayers must send a written request for a tax declaration submission extension to the tax authority before the deadline, stating the reasons for the extension and providing verification from the commune-level People's Committee or police where the extension case arises.
- Within 3 working days from the receipt of the extension request document, the tax authority must respond in writing to the taxpayer regarding whether the extension request is accepted or not.
