What date is the 13th day of the 12th lunar month in 2025? What is the penalty for late submission of tax declaration dossiers in Vietnam in 2025?

What date is the 13th day of the 12th lunar month in 2025?

According to the Perpetual Calendar for January 2025, it is as follows:

Thus, the 13th day of the 12th lunar month falls on Sunday, January 12, 2025 (which is equivalent to December 13, 2024, in the lunar calendar, corresponding to January 12, 2025).

What date is the 13th day of the 12th lunar month in 2025? (Image from the Internet)

When is the deadline for submission of tax declaration dossiers in Vietnam in 2025?

According to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadline for submission of tax declaration dossiers is prescribed as follows:

Deadline for submission of tax declaration dossiers

1. The deadline for submission of tax declaration dossiers for taxes declared monthly or quarterly is prescribed as follows:

a) No later than the 20th day of the month following the month in which tax obligations arise for monthly declarations and payments;

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

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The deadline for submission of tax declaration dossiers for taxes declared monthly is no later than the 20th day of the month following the month in which tax obligations arise.

Therefore, the deadline for filing the tax declaration dossier for December 2024 (for enterprises declaring and paying taxes monthly) is January 20, 2025.

What is the penalty for late submission of tax declaration dossiers in Vietnam in 2025?

According to Article 13 of Decree 125/2020/ND-CP, the penalties for late submission of tax declaration dossiers are specified as follows:

- A warning is issued for submission of tax declaration dossiers late from 1 to 5 days with mitigating circumstances.

- A fine ranging from 2,000,000 VND to 5,000,000 VND is imposed for submission of tax declaration dossiers late from 1 to 30 days, excluding the case specified in Clause 1 of this Article.

- A fine ranging from 5,000,000 VND to 8,000,000 VND is imposed for submission of tax declaration dossiers late from 31 to 60 days.

- A fine ranging from 8,000,000 VND to 15,000,000 VND is imposed for any of the following acts:

+ submission of tax declaration dossiers late from 61 to 90 days;

+ submission of tax declaration dossiers late beyond 91 days or more without incurring tax payable;

+ Not submission of tax declaration dossiers but without incurring tax payable;

+ Not filing annexes as required for enterprises with related-party transactions accompanying the corporate income tax settlement returns.

- A fine ranging from 15,000,000 VND to 25,000,000 VND is imposed for submission of tax declaration dossiers late by more than 90 days from the due date, where there is tax payable, and the taxpayer has fully paid the tax and late payment into the state budget before the tax authority announces the tax inspection or audit decision or before the tax authority compiles a record of the late filing under Clause 11 Article 143 of the Law on Tax Administration 2019.

In the case where the penalty amount under this clause exceeds the tax payable shown on the tax declaration dossier, the maximum penalty in this case is the tax payable shown on the tax declaration dossier but not less than the average fine specified in Clause 4 of this Article.

Note: The above fines are applicable to organizations. The fine for individuals with the same violation is 1/2 of that for organizations, as per Clause 5 Article 5 of Decree 125/2020/ND-CP.

Is the tax declaration dossier in 2025 required for a tax deferral in Vietnam?

According to Clause 1, Article 4 of Decree 64/2024/ND-CP, specific regulations on the tax deferral are as follows:

Extension of Deadline for Tax Payment and Land Rent

1. For value-added tax (excluding import value-added tax)

a) An extension of the tax payment deadline is granted for the VAT payable (including VAT allocated to other provincial locations where taxpayers have the main office, tax paid on each arising occasion) for tax periods from May to September 2024 (for VAT declared monthly) and tax periods for the second quarter of 2024, third quarter of 2024 (for VAT declared quarterly) of enterprises, organizations mentioned in Article 3 of this Decree. The extension period is five months for VAT of May 2024, June 2024, and the second quarter of 2024, four months for VAT of July 2024, three months for VAT of August 2024, and two months for VAT of September 2024 and the third quarter of 2024. The extension period in this point is calculated from the end of the VAT payment deadline as regulated in the law on tax administration.

Enterprises, organizations eligible for the extension are required to file, according to existing laws, monthly and quarterly tax declaration dossiers but are not required to pay the VAT on the declared tax declaration dossiers. The extended deadline for VAT payment is as follows:

The VAT payment deadline for the tax period of May 2024 is no later than November 20, 2024.

The VAT payment deadline for the tax period of June 2024 is no later than December 20, 2024.

The VAT payment deadline for the tax period of July 2024 is no later than December 20, 2024.

The VAT payment deadline for the tax period of August 2024 is no later than December 20, 2024.

The VAT payment deadline for the tax period of September 2024 is no later than December 20, 2024.

The VAT payment deadline for the second quarter of 2024 is no later than December 31, 2024.

The VAT payment deadline for the third quarter of 2024 is no later than December 31, 2024.

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Therefore, the deadline for filing the tax declaration dossier for the tax period of December 2024 is not extended, thus taxpayers are responsible for timely submission as regulated.