What day of the week is 14th day of the 12th lunar month, 2025? Which tax report deadline is on 14th day of the 12th lunar month in Vietnam?

What day of the week is 14th day of the 12th lunar month, 2025?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, 14th day of the 12th lunar month falls on Tuesday, January 15, 2025 (equivalent to December 14, 2024 in the lunar calendar, which is January 15, 2025).

Which tax report deadline is on 14th day of the 12th lunar month in Vietnam?

In the above item, 14th day of the 12th lunar month corresponds to January 15, 2025 in the solar calendar. According to Clause 8, Article 24 of Circular 10/2021/TT-BTC, the following is stipulated:

Responsibilities of tax agents

...

8. Send notifications and reports to the Tax Department via the electronic portal of the General Department of Taxation:

a) Within 5 working days from the date of change of tax agent staff information, send a notification of change of tax agent staff information using Form 2.8 in the Appendix issued with this Circular;

b) No later than January 15 each year, send a report on the operation status of the tax agent using Form 2.9 in the Appendix issued with this Circular. The information in the report covers the period from January 1 to December 31 of the reporting year.

Thus, January 15, 2025 (14th day of the 12th lunar month) is the deadline for submitting the report on the operation status of the tax agent according to Form 2.9 in the Appendix issued with Circular 10/2021/TT-BTC.

What day of the week is 14th day of the 12th lunar month, 2025? Which tax report deadline is on 14th day of the 12th lunar month in Vietnam? (Image from the Internet)

Vietnam: Will the tax agent be suspended from business if the report on operation of tax agent is not submitted on 14th day of the 12th lunar month?

According to Clause 1, Article 26 of Circular 10/2021/TT-BTC, the cases in which a tax agent may be suspended from business are as follows:

Suspension of business services related to tax procedures

1. A tax agent shall be suspended from providing tax procedure services if it falls into one of the following cases:

a) Fails to meet the conditions stipulated in Clause 2, Article 102 of the Tax Administration Law for three consecutive months.

b) Fails to provide or provides incomplete or inaccurate information and documentation to the tax authority as required.

c) Discloses information causing material, spiritual, or reputational harm to taxpayers using the tax agent's services (except where the taxpayer consents or where legal provisions apply).

d) Uses or manages tax agent personnel contrary to the provisions of this Circular.

đ) Fails to carry out notifications or reports stipulated in Clause 8, Article 24 of this Circular for 15 days or more beyond the reporting deadline or the tax authority's notification deadline.

...

Thus, if a tax agent fails to submit the report on operational status as required in Clause 8, Article 24 of Circular 10/2021/TT-BTC for 15 days or more beyond the reporting deadline or the notification deadline of the tax authority, they shall be suspended from providing tax procedure services.

What is the duration of the suspension of business services related to tax procedures for a tax agent?

According to Clause 3, Article 26 of Circular 10/2021/TT-BTC, the duration of the suspension of business services related to tax procedures for a tax agent is specified as follows:

- The duration of the suspension of business services related to tax procedures for a tax agent starts from the date the suspension decision of the Tax Department takes effect until the tax agent rectifies the violation, but not exceeding 90 days from the date the suspension decision takes effect.

- During the suspension period, the tax agent is not allowed to provide services to taxpayers.

- If the violation is rectified, the tax agent shall notify the Tax Department in writing. The Tax Department shall verify the information, and if the tax agent meets the conditions to provide tax procedure services, within 5 working days, the Tax Department will issue a written notice to the tax agent regarding the termination of the suspension decision.

When will a tax agent's certificate of eligibility for providing tax procedure services be revoked?

According to Clause 1, Article 27 of Circular 10/2021/TT-BTC, the scenarios in which a certificate of eligibility for providing tax procedure services is revoked are stipulated as follows:

- Engaging in acts to assist taxpayers in tax evasion or being subject to penalties for violating laws related to business services regarding tax procedures to the extent of criminal prosecution.

- Falsely declaring actual conditions or committing fraud, or forging documents to obtain a certificate of eligibility for providing tax procedure services.

- Being dissolved, bankrupt, or having its business registration certificate, investment registration certificate, or equivalent documentation revoked; being notified by the tax authority that the taxpayer does not operate at the registered address.

- Exceeding 90 days from the effective date of the suspension decision for providing tax procedure services as regulated in Article 26 of Circular 10/2021/TT-BTC without rectifying the violation.