What day is the 2nd day of the 2025 Tet holiday in Vietnam? What procedures related to the fixed tax of 2024 have deadlines on the 2nd day of the 2025 Tet holiday in Vietnam?
What day is the 2nd day of the 2025 Tet holiday in Vietnam?
Based on the Lunar Calendar of 2024 and the Solar Calendar of 2025, the 2nd day of the 2025 Tet holiday in Vietnam will fall on Thursday, January 30, 2025, according to the solar calendar.
Note: Information about what day the 2nd day of the 2025 Tet holiday in Vietnam is only for reference.
What day is the 2nd day of the 2025 Tet holiday in Vietnam? What procedures related to the fixed tax of 2024 have deadlines on the 2nd day of the 2025 Tet holiday in Vietnam? (Image from the Internet)
What procedures related to the fixed tax of 2024 have deadlines on the 2nd day of the 2025 Tet holiday in Vietnam?
Based on Clause 9, Article 13 of Circular 40/2021/TT-BTC which regulates the disclosure by tax authorities of the list of fixed-tax payers required to pay tax for the second time as follows:
Tax Management for fixed-tax payers
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- Second Public Disclosure
The tax authority conducts a second public disclosure regarding the official revenue and tax amount for the year for fixed-tax payers. This second public disclosure is implemented as follows:
a) At the Tax Department level
a.1) The Tax Department conducts a public disclosure of information about fixed-tax payers before January 30 each year on the tax sector’s electronic information portal, including the following information: List of fixed-tax payers not required to pay VAT, not required to pay personal income tax; List of fixed-tax payers required to pay tax.
a.2) In case fixed-tax payers start a new business or have changes in the tax amount required, or changes in business status, the Tax Department discloses information or adjusts information on the tax sector’s electronic information portal no later than the last day of the month following the month the flat-rate household starts a business or has changes.
b) At the Sub-department level
b.1) The Tax Sub-department conducts the second public disclosure before January 30 each year at the one-stop shop of the Tax Sub-department, the People’s Committee of districts and towns; at doors, gates, or locations convenient for information access, convenient locations of the People’s Committee headquarters of wards and commune-level towns; Tax Team headquarters; Market management board for households and individuals to monitor.
b.2) The Tax Sub-department sends the second public disclosure documents to the People’s Council and the Fatherland Front of districts, towns, wards, and commune-level towns by January 30, stating the address and time for receiving feedback (if any) from the People’s Council and the Fatherland Front of districts, towns, wards, and commune-level towns.
b.3) The Tax Sub-department is responsible for publicly announcing the location of the disclosure, address for receiving feedback (phone number, fax, address at the one-stop shop, email address) regarding the public disclosure content for fixed-tax payers to know.
b.4) Public disclosure documents at the Tax Sub-department level are implemented in the same way as public information on the tax sector's electronic information portal at the Tax Department level.
Thus, procedures related to the fixed tax of 2024 with a deadline of January 30, 2025, falling on the 2nd Day of the 2025 Tet holiday in Vietnam, include:
(1) At the Tax Department level
- Before January 30, 2025, the Tax Department discloses the list of fixed-tax payers required to pay tax for the second time on the tax sector's electronic information portal.
(2) At the Sub-department level
- Before January 30, 2025, the Tax Sub-department discloses the list of fixed-tax payers required to pay tax for the second time at the one-stop shop of the Tax Sub-department, the People’s Committee of districts and towns; at doors, gates, or convenient locations for information access, convenient locations of the People’s Committee headquarters of wards and commune-level towns; Tax Team headquarters; Market management board for public monitoring.
- No later than January 30, 2025, the Tax Sub-department sends the second public disclosure documents to the People’s Council and the Fatherland Front of districts, towns, wards, and commune-level towns, stating the address and time for receiving feedback (if any).
What is the deadline for submitting the fixed tax of 2024 for fixed-tax payers in Vietnam?
Based on Clause 8, Article 13 of Circular 40/2021/TT-BTC which regulates the deadline for submitting the fixed tax for fixed-tax payers as follows:
Tax Management for fixed-tax payers
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- Sending Tax Notice and Tax Payment Deadline
a) Sending Tax Notice
a.1) The tax authority sends a Tax Payment Notice according to Form No. 01/TB-CNKD issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam along with the Public Disclosure Table according to Form No. 01/CKTT-CNKD issued with this Circular to fixed-tax payers (including those required to pay tax and those not required to) no later than January 20 each year. The notice is either delivered directly to the flat-rate household (with the taxpayer's acknowledgment of receipt) or sent via registered mail.
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b) Tax Payment Deadline
b.1) Based on the Tax Payment Notice, fixed-tax payers pay VAT and personal income tax according to the deadline on the Tax Payment Notice Form No. 01/TB-CNKD issued with Decree No. 126/2020/ND-CP dated October 19, 2020, by the Government of Vietnam.
b.2) If fixed-tax payers use invoices issued for each arising transaction by the tax authority, the tax payment deadline for revenue on the invoice is the tax declaration deadline for revenue on the invoice as instructed in point c, clause 3 of this Article.
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Thus, the deadline for submitting the fixed tax of 2024 for fixed-tax payers is determined as follows:
- Based on the deadline on the Tax Payment Notice Form No. 01/TB-CNKD sent by the tax authority to each flat-rate household (the Tax Payment Notice will be sent no later than January 20, 2025).
- If fixed-tax payers use invoices issued for each arising transaction by the tax authority, the tax payment deadline for revenue on the invoice is no later than the 10th day from when there is revenue requiring invoice use.
