What day is the 18th of the 12th lunar month in 2025? What tax return submission deadline is on the 18th of the 12th lunar month in Vietnam?
What day is the 18th of the 12th lunar month in 2025?
Based on the Perpetual Calendar of January 2025 as follows:
Therefore, the 18th of the 12th lunar month will fall on Friday, January 17, 2025 (corresponding to December 18, 2024, of the lunar calendar as January 17, 2025).
What day is the 18th of the 12th lunar month in 2025?(Image from the Internet)
What tax return submission deadline is on the 18th of the 12th lunar month in Vietnam?
Pursuant to Clause 1, Article 44 of the Tax Management Law 2019, the tax return submission deadlines are prescribed as follows:
Tax Filing Deadlines
- The deadline for submitting tax returns for monthly and quarterly tax declarations is as follows:
a) No later than the 20th day of the following month after the month in which the tax obligation arises for monthly tax declarations;
b) No later than the last day of the first month of the following quarter after the quarter in which the tax obligation arises for quarterly tax declarations.
...
The deadline for submitting tax returns for monthly tax declarations is no later than the 20th day of the month following the month of the tax obligation.
Therefore, the 18th of the 12th lunar month is close to the deadline for submitting (January 20, 2025) specific tax returns:
- Personal Income Tax return for December 2024 (for businesses declaring and paying taxes monthly).
- Value Added Tax return for December 2024 (for businesses declaring and paying taxes monthly).
Vietnam: Can the deadline for the VAT return submission for December 2024 be extended?
Pursuant to Clause 1, Article 4 of Decree 64/2024/ND-CP detailing the extension of tax payment deadlines as follows:
Extension of Tax Payment and Land Rent
- For Value Added Tax (excluding VAT on imports)
a) Extension of tax payment deadlines for VAT amounts arising to be payable (including taxes allocated to provincial localities other than where the taxpayer's headquarters is located, taxes paid per occurrence) for the tax periods from May to September 2024 (for monthly VAT declarations) and the second quarter of 2024, third quarter of 2024 (for quarterly VAT declarations) for the enterprises, organizations mentioned in Article 3 of this Decree. Extension time is 5 months for VAT of May 2024, June 2024, and the second quarter of 2024; 4 months for VAT of July 2024; 3 months for VAT of August 2024; 2 months for VAT of September 2024 and the third quarter of 2024. The extension time in this point is counted from the end of the VAT payment deadline as prescribed by tax management law.
Enterprises, organizations eligible for extension shall submit their monthly and quarterly VAT returns according to current legal regulations but are not required to pay the VAT arising on the declared VAT returns. The extended VAT payment deadlines are 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 tax period of the second quarter of 2024 is no later than December 31, 2024.
The VAT payment deadline for the tax period of the third quarter of 2024 is no later than December 31, 2024.
b) In case the enterprises, organizations mentioned in Article 3 of this Decree have branches and dependent units declaring VAT separately with the tax management agency of the branch or dependent unit, those branches and units are also subject to VAT payment extension. If branches or dependent units of enterprises, organizations mentioned in Clauses 1, 2, and 3 of Article 3 of this Decree do not engage in business activities in the economic sectors or fields eligible for extension, the branches or dependent units are not subject to VAT payment extension.
Thus, the deadline for submitting the December 2024 VAT return is not extended; therefore, the taxpayer is responsible for submitting it by the prescribed deadline.
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