What day is 24th day of the 12th month in the lunar calendar? Which tax declarations shall be submitted in January 2025 in Vietnam?

What day is 24th day of the 12th month in the lunar calendar?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, 24th day of the 12th month in the lunar calendar will fall on Thursday, January 23, 2025, in the solar calendar (the lunar date of 24th day of the 12th month in the lunar calendar, 2024, corresponds to the solar date of January 23, 2025). 24th day of the 12th month in the lunar calendar is also the period near the Lunar New Year.

What day is 24th day of the 12th month in the lunar calendar? (Image from Internet)

Which tax declarations shall be submitted in January 2025 in Vietnam?

Below are the types of tax declarations that must be submitted in January 2025:

What are the administrative fines for late submission of tax declarations in Vietnam in January 2025?

According to Article 13 Decree 125/2020/ND-CP which stipulates the fines for late submission of tax declarations as follows:

- A warning is given for submitting tax dossiers late by 1 to 5 days with mitigating circumstances.

- A fine from 2,000,000 VND to 5,000,000 VND for submitting tax dossiers late by 1 to 30 days, excluding cases specified in Clause 1 of this Article.

- A fine from 5,000,000 VND to 8,000,000 VND for submitting tax dossiers late by 31 to 60 days.

- A fine from 8,000,000 VND to 15,000,000 VND for the following violations:

+ Submitting tax dossiers late by 61 to 90 days;

+ Submitting tax dossiers late by 91 days or more but without any tax payable;

+ Failure to submit tax dossiers but no tax is payable;

+ Failure to submit annexes as prescribed by tax management for enterprises with related party transactions attached to the corporate income tax finalization dossiers.

- A fine from 15,000,000 VND to 25,000,000 VND for submitting tax dossiers late over 90 days from the deadline, with tax liable and the taxpayer has fully paid the tax and late payment interest to the state budget before the tax authorities announce the decision to inspect or audit the tax or before tax authorities draw up a record of late submission of tax dossiers as prescribed in Clause 11 Article 143 Law on Tax Administration 2019.

If the penalty calculated under this section is higher than the tax due on the tax declaration, the maximum penalty is equal to the tax due but not less than the average penalty prescribed in Clause 4 of this Article.

Note: The above fine is applicable to organizations. The fine for individuals with the same violation is half of the fine applicable to organizations as stipulated in Clause 5 Article 5 Decree 125/2020/ND-CP.

In which cases is late payment of administrative fines for tax violations not charged?

Pursuant to Clause 2 Article 42 Decree 125/2020/ND-CP (amended and supplemented by Clause 5 Article 1 Decree 102/2021/ND-CP) regarding late payment of fines as follows:

Late payment of administrative fines for tax or invoice violations

1. Calculating late payment of fines

a) Organizations or individuals who delay the payment of administrative fines for tax, invoice violations will be subject to a 0.05%/day late payment fine calculated on the overdue fine.

b) The number of late payment days includes public holidays, weekends as prescribed by policies and is calculated from the day following the deadline for fine payment to the day before the organization or individual pays the fine into the state budget.

2. Late payment of fines is not charged in the following cases:

a) During the time allowed for postponement of penalty enforcement;

b) During the time for considering and deciding on fine reduction or exemption;

c) The fines are not due for payment in the case of installment payments.

...

Thus, according to the above regulations, organizations or individuals delaying the payment of administrative fines for tax violations will not be charged for late payment in the following cases:

- During the period allowed for postponement of penalty enforcement.

- During the period for considering and deciding on fine reduction or exemption.

- Fines are not due for payment in the case of installment payments.

In which cases are administrative penalties for tax not imposed?

Pursuant to Clause 3 Article 9 Decree 125/2020/ND-CP regulations on cases where administrative penalties for tax are not imposed:

- No administrative penalties for tax are imposed in cases not subject to penalties under the legal provisions on handling administrative violations.

Taxpayers who delay tax procedures electronically due to technical failures of the IT system that have been announced on the tax authorities' electronic portal fall into the cases of force majeure events as stipulated in Clause 4 Article 11 Law on Handling Administrative Violations 2012.

- Administrative penalties for tax violations are not imposed, and late payment interest is not charged if the taxpayer violates administrative tax regulations due to following the guidance documents, handling decisions of the tax authority, or a competent state agency related to the taxpayer's tax obligation determination (including guiding documents and handling decisions issued before this Decree takes effect), except during tax inspection and examination at the taxpayer’s headquarters where no errors in tax declaration or determinations have been detected, but subsequent tax administrative violations are found.

- No administrative penalties for tax are imposed for incorrect declarations where the taxpayer has supplemented tax declarations and voluntarily paid the tax before the tax authority announces its decision for tax inspection or auditing at the taxpayer's headquarters or before the tax authority detects without inspection or auditing, or before any competent authority detects it.

- No penalties are imposed for delays in submission of tax dossiers for individuals directly settling personal income tax declarations with refunds due; business households, or individuals whose taxes have been determined according to Article 51 Law on Tax Administration 2019.

- No penalties are imposed for delays in tax dossier submission during the time taxpayers are granted extensions for such filings.