What are the schedules of the 9-day Tet holiday and public holidays of Vietnam in 2025? Shall the deadlines for submission of tax declaration dossiers be extended if it falls on a holiday in Vietnam?

What are the schedules of the 9-day Tet holiday and public holidays of Vietnam in 2025?

On November 26, 2024, the Office of the Government of Vietnam issued Official Dispatch 8726/VPCP-KGVX to the Ministry of Labor, Invalids and Social Affairs regarding the Lunar New Year holiday and several public holidays in 2025. Specifically, the details of the 2025 Lunar New Year holiday and public holidays in 2025 are as follows:

(1) 2025 Lunar New Year Holiday Schedule

According to Official Dispatch 8726/VPCP-KGVX, during the 2025 Lunar New Year, officials and public employees, and workers in administrative, career, political, political-social organizations will have a 9-day continuous holiday, specifically:

The 2025 Lunar New Year holiday is from January 25, 2025, to February 2, 2025 (from the 26th of the last lunar month to the 5th of the first lunar month), including 5 Tet holidays and 4 weekly off days.

For workers not belonging to the above-mentioned entities, Clause 1, Article 112 of the Labor Code 2019 specifies the holidays entitled to paid leave as follows:

Holidays

1. Employees are entitled to paid leave on the following holidays:

a) New Year's Day: 1 day (January 1);

b) Lunar New Year: 5 days;

c) Victory Day: 1 day (April 30);

d) International Labor Day: 1 day (May 1);

dd) National Day: 2 days (September 2 and 1 day adjacent);

e) Hung Kings' Commemoration Day: 1 day (10th of the 3rd lunar month).

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Thus, according to the above regulations, during the upcoming 2025 Lunar New Year, workers will still be entitled to 5 paid working days.

However, depending on the weekly rest day policies at various businesses (either 1 or 2 days), the 2025 Lunar New Year holiday schedule for businesses may vary and will be determined by the employer, but must ensure at least 5 days off as stipulated.

The Ministry of Labor, Invalids and Social Affairs also encourages businesses to align their holiday schedules with the above, like that of officials and public employees. Additionally, it requires employers to decide on one of three options for the Tet holiday:

- One is to take 1 day at the end of the Year of the Dragon and 4 days at the start of the Year of the Snake.

- Two is to take 2 days at the end of the Year of the Dragon and 3 days at the start of the Year of the Snake.

- Three is to take 3 days at the end of the Year of the Dragon and 2 days at the start of the Year of the Snake.

Furthermore, employers must inform employees of the Lunar New Year holiday plan at least 30 days in advance.

(2) Victory Day April 30 and International Labor Day May 1 Holiday Schedule

On December 3, 2024, the Ministry of Labor, Invalids and Social Affairs issued Notice 6150/TB-BLDTBXH year 2024, which announced holidays on April 30 and May 1, 2025, for officials and public employees, and non-state enterprise workers.

Specifically, officials and public employees will swap the working day from Friday, May 2, 2025, to Saturday, April 26, 2025. Therefore, the Victory Day and International Labor Day holidays from April 30 to May 1, 2025, grant officials and public employees 5 continuous days off from Wednesday, April 30, 2025, to Sunday, May 4, 2025 (working on Saturday, April 26, 2025 to compensate).

Thus, the holiday schedule for April 30 and May 1, 2025, spans from April 30 to May 4, 2025 (Wednesday to Sunday), totaling 5 consecutive days.

What are the schedules of the 9-day Tet holiday and public holidays of Vietnam in 2025? (Image from the Internet)

Shall the deadlines for submission of tax declaration dossiers be extended if it falls on a holiday in Vietnam?

Based on Article 86 of Circular 80/2021/TT-BTC, the provisions are as follows:

Submission deadlines for tax declaration files and tax payment

The deadline for submitting tax declaration files shall follow the regulations in Clauses 1, 2, 3, 4, 5, Article 44 of the Tax Administration Law and Article 10 of Decree No. 126/2020/ND-CP. The deadline for tax payment shall follow the regulations in Clauses 1, 2, 3, Article 55 of the Tax Administration Law and Article 18 of Decree No. 126/2020/ND-CP. If the tax declaration file submission deadline or tax payment deadline coincides with an official holiday, the deadline shall be extended to the next working day according to the Civil Code.

Thus, according to these regulations, if a tax declaration file submission deadline or tax payment deadline coincides with an official holiday, the deadlines will be extended to the next working day following such holidays.

Vietnam: Which tax payment deadlines fall on holidays in 2025?

Below are taxes with deadlines falling on holidays:

(1) License Tax Fee:

According to Clause 9, Article 18 of Decree 126/2020/ND-CP, the license tax fee payment deadline in 2024 is as follows:

Tax payment deadlines for state-budget-derived revenues from land use, water resource mining rights fees, mineral resource fees, sea area use fees, registration fees, and license tax fees

...

9. License Tax Fee:

a) The deadline for license tax fee payment is no later than January 30 annually.

b) For small and medium enterprises transitioning from household businesses (including dependent units and business locations of enterprises), upon ending the license tax fee exemption period (the fourth year from the year of establishment), the payment deadline is as follows:

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

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

c) For business households and individuals who have ceased production and business activities and then resume, the payment deadline is as follows:

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

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

Thus, the 2025 license tax fee payment deadline is January 30, 2025, which corresponds to the 2nd day of the lunar calendar.

(2) Estimated Corporate Income Tax for Q4/2024

According to Article 55 of the Tax Administration Law 2019 regarding tax payment deadlines:

Tax Payment Deadlines

1. In cases where taxpayers calculate their taxes, the payment deadline is the last day of the tax declaration's submission period. For additional tax declaration filings, the payment deadline is the filing deadline for the period with miscalculations or errors.

Corporate income tax must be paid quarterly, with deadlines no later than the 30th day of the first month of the following quarter.

...

The deadline for estimated corporate income tax for Q4/2024 is no later than January 30, 2025, which is the 2nd day of the lunar calendar.

Consequently, the license tax fee payment deadline for 2025 and the estimated corporate income tax payment deadline for Q4/2024 both fall on the 2nd day of Tet.

Additionally, the filing deadlines for the two tax declarations will be moved to the first working day after the 2025 Lunar New Year holiday, which is February 3, 2025.