What day is the 22nd day of the 12th month of the lunar calendar, 2025? What is the deadline for licensing fee payment in Vietnam in 2025?

What day is the 22nd day of the 12th month of the lunar calendar, 2025?

Based on the Perpetual Calendar for January 2025 as follows:

Therefore, the 22nd day of the 12th month of the lunar calendar will fall on Tuesday, January 21, 2025 (this corresponds to the 22nd day of the 12th lunar month of 2024 being January 21, 2025 of the Gregorian calendar).

What day is the 22nd day of the 12th month of the lunar calendar, 2025? (Image from Internet)

What is the deadline for licensing fee payment in Vietnam in 2025?

According to Clause 9, Article 18 of Decree 126/2020/ND-CP, the deadline for licensing fee payment for 2025 is stipulated as follows:

Deadline for paying taxes related to state budget from land, water resources exploitation rights, mineral resources, sea area use fee, registration fee, licensing fee

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9. licensing fee:

a) The deadline for submitting licensing fee is no later than January 30 annually.

b) For small and medium enterprises converting from household businesses (including dependent units, business locations of the enterprise) at the end of the licensing fee exemption period (the fourth year since the enterprise’s establishment), the deadline for submitting licensing fee is as follows:

b.1) If the period ends in the first 6 months of the year, the deadline for paying the license fee is July 30 of the ending year.

b.2) If the period ends in the last 6 months of the year, the deadline is January 30 of the year immediately following the ending year.

c) Household businesses, individual businesses that have ceased operations and resume, the deadline for paying the license fee is as follows:

c.1) In case of resumption within the first 6 months of the year: No later than July 30 of the year of resumption.

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

Thus, the deadline for licensing fee payment in 2025 is January 30, 2025 (corresponding to the 2nd day of the 1st lunar month of 2025).

What is the current level of licensing fee in Vietnam?

The level of licensing fee is regulated in Article 4 of Decree 139/2016/ND-CP (amended and supplemented by Clause 2, Article 1 of Decree 22/2020/ND-CP) as follows:

- licensing fee level for organizations engaged in production, business of goods and services is as follows:

+ Organizations with charter or investment capital over VND 10 billion: VND 3,000,000/year;

+ Organizations with charter or investment capital of VND 10 billion or less: VND 2,000,000/year;

+ Branches, representative offices, business locations, public service providers, other economic organizations: VND 1,000,000/year.

The level of licensing fee depends on the charter capital recorded in the enterprise registration certificate; if there is no charter capital, it depends on the investment capital recorded in the investment registration certificate.

- licensing fee level for individuals, households engaged in production, business of goods and services is as follows:

+ Individuals, groups of individuals, households with annual revenue over VND 500 million: VND 1,000,000/year;

+ Individuals, groups of individuals, households with annual revenue over VND 300 million to 500 million: VND 500,000/year;

+ Individuals, groups of individuals, households with annual revenue over VND 100 million to 300 million: VND 300,000/year.

+ Revenue used as the basis for determining the licensing fee level for individuals, groups of individuals, households is guided by the Ministry of Finance.

- Small and medium enterprises converted from household businesses (including branches, representative offices, business locations) at the end of the licensing fee exemption period (the fourth year since enterprise establishment): if ended during the first 6 months of the year, pay the full annual license fee, if ended during the last 6 months, pay 50% of the annual licensing fee.

Households, individuals, groups of individuals who have ceased to operate and resume in the first 6 months, shall pay the full annual license fee, and if resumed in the last 6 months, pay 50% of the annual licensing fee.

- Organizations with changes in charter capital or investment capital, the licensing fee level is based on the capital of the previous year.

If capital is recorded in foreign currency in the enterprise registration certificate or investment registration certificate, it shall be converted to Vietnamese dong for determining the licensing fee based on the buying exchange rate of the commercial bank or credit institution where the taxpayer holds an account at the time of submitting money to the state budget.

- Taxpayers that are operational and send written notice to the directly managing tax authority about ceasing operations in the calendar year will not have to pay the licensing fee for the year they cease operations if the notice is sent before the fee payment deadline (January 30 annually) and the licensing fee has not yet been paid for the operation cessation year.

If the terms for ceasing operations as stated are not met, the full annual licensing fee must be paid.

Which types of taxes are declared quarterly in 2025?

According to Clause 2, Article 8 of Decree 126/2020/ND-CP, the types of taxes declared quarterly in 2025 are stipulated as follows:

(1) Corporate income tax for foreign airline companies, foreign reinsurers.

(2) Value-added tax, corporate income tax, personal income tax for credit institutions or third parties authorized by credit institutions to exploit secured assets pending settlement declare on behalf of taxpayers having secured assets.

(3) Personal income tax for organizations, individuals paying income subject to tax withholding under the personal income tax law, where such organizations, individuals are subject to quarterly value-added tax declaration and choose quarterly personal income tax declaration; individuals with income from wages, salaries directly declare tax with tax authorities and choose quarterly personal income tax declaration.

(4) Other taxes, contributions to the state budget by organizations, individuals declaring tax on behalf of and paying tax for individuals, where such organizations, individuals are subject to quarterly value-added tax declaration and choose to declare tax on behalf of individuals quarterly, except as provided at point g, clause 4, Article 8 Decree 126/2020/ND-CP.

(5) Additional fees when crude oil prices fluctuate (excluding the oil and gas activities of the Vietsovpetro Joint Venture at Block 09.1).