What day and date is 9th day of the 12th lunar month? What is the deadline for submitting corporate financial statements in Vietnam in 2025?

What day is the 9th day of the 12th lunar month, and what date is it in the year 2025?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, the 9th day of the lunar December will fall on Wednesday, January 8, 2025 (i.e., December 9, 2024, on the lunar calendar is January 8, 2025).

What day is the 9th day of the 12th lunar month, and what date is it in 2025? (Image from the Internet)

What is the deadline for submitting corporate financial statements in Vietnam in 2025?

Based on Article 109 of Circular 200/2014/TT-BTC, the deadline for submitting financial statements in the year 2025 is stipulated as follows:

Deadline for submitting Financial Statements

1. For state-owned enterprises

a) Deadline for submitting quarterly Financial Statements:

- The accounting unit must submit quarterly Financial Statements no later than 20 days from the end of the quarterly accounting period; For parent companies, State Corporations no later than 45 days;

- Accounting units under enterprises, State Corporations submit quarterly Financial Statements to the parent company, Corporation according to the deadline set by the parent company, Corporation.

b) Deadline for submitting annual Financial Statements:

- The accounting unit must submit annual Financial Statements no later than 30 days from the end of the annual accounting period; For parent companies, State Corporations no later than 90 days;

- Accounting units under State Corporations submit annual Financial Statements to the parent company, Corporation according to the deadline set by the parent company, Corporation.

2. For other types of enterprises

a) Accounting units that are private enterprises and partnerships must submit annual Financial Statements no later than 30 days from the end of the annual accounting period; for other accounting units, the deadline for submitting annual Financial Statements is no later than 90 days;

b) Accounting units under authorities submit annual Financial Statements to the superior accounting unit according to the deadline set by the superior accounting unit.

Thus, the deadline for submitting corporate financial statements in 2025 for the accounting period year 2024 (January 1, 2024 - December 31, 2024) is as follows:

- For state-owned enterprises and private enterprises, it is January 30, 2025;

- For parent companies, Corporations, it is March 30, 2025.

Where is the place for receiving corporate financial statements for the annual accounting period in Vietnam?

Based on Clause 2, Article 80 of Circular 133/2016/TT-BTC, the place for receiving annual financial statements is stipulated as follows:

- Enterprises submit their annual financial statements to tax authorities, business registration offices, and statistical agencies.

- Enterprises (including domestic and foreign-invested enterprises) located in export processing zones, industrial parks, and high-tech zones are required to submit annual financial statements to the Management Board of the respective zone, in addition to the mandated tax authorities, business registration offices, and statistical agencies, if requested.

Where do enterprises pay corporate income tax in Vietnam?

Based on Article 12 of Decree 218/2013/ND-CP regarding the place for tax payment:

Place for tax payment

1. Enterprises pay tax at the locality where their head office is located. If an enterprise has dependent accounting production facilities in a province or city directly under central authority other than where the head office is located, the tax is to be allocated to the place where the head office and production facility are located.

The payable corporate income tax in the province or city directly under central authority where the dependent accounting production facility is located is calculated by multiplying the corporate income tax payable in the period by the ratio of expenses incurred at the dependent accounting production facility to the total expenses of the enterprise.

The tax payment regulation in this Clause does not apply to construction works, construction project components, or dependent accounting construction facilities.

The alplace, management, and use of revenue from corporate income tax are executed according to the regulations of the State Budget Law.

2. Dependent accounting units of industry-wide accounting enterprises with income outside the main business activities pay tax in the province or city directly under central authority where such business activity exists.

3. The Ministry of Finance provides guidance on tax payment places stipulated in this Article.

Thus, enterprises pay corporate income tax at:

- The locality where the enterprise’s head office is located.

If an enterprise has dependent accounting production facilities in a province or city directly under central authority different from the locality of the head office, tax is to be allocated to the place of the head office and the place of the production facility.

Note: This regulation does not apply to construction works, construction project components, or dependent accounting construction facilities.

- The province or city directly under the central authority where business activity is located: for dependent accounting units of industry-wide accounting enterprises with income outside the main business activities.