What day of the week is the 11th day of the 12th lunar month? When is the deadline to submit the report on operation of tax agent in Vietnam in 2025?

What day of the week is the 11th day of the 12th lunar month?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, December 11 falls on Friday, January 10, 2025 (i.e., December 11, 2024, in the lunar calendar corresponds to January 10, 2025, in the solar calendar).

When is the deadline to submit the report on operation of tax agent in Vietnam in 2025?

Pursuant to Clause 8, Article 24 of Circular 10/2021/TT-BTC, which stipulates the responsibilities of tax agents as follows:

Responsibilities of tax agents

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

a) Within 05 working days from the date of any change in the information of tax agent employees, the notification of changes in tax agent staff information must be made according to Form 2.8 attached to this Circular;

b) No later than January 15 each year, a report on operation of tax agent should be submitted according to Form 2.9 as stipulated in the Appendix attached to this Circular. The report information is calculated from January 01 to December 31 of the reporting year.

Thus, the deadline for submitting the report on the activities of the tax agent is no later than January 15, 2025.

Note: The report on operation of tax agent should be made according to Form 2.9 as stipulated in the Appendix attached to Circular 10/2021/TT-BTC.

How many days of delay in submitting the report on tax agent activities will result in a business suspension in Vietnam?

According to Clause 1, Article 26 of Circular 10/2021/TT-BTC, the cases in which the tax agent is suspended from operating are specified as follows:

Suspension of Business for Tax Procedure Services

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

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

b) Failing to provide or providing inaccurate or incomplete information and documents to tax authorities as required.

c) Disclosing information that causes material, moral, or reputational damage to taxpayers using tax agent services (unless the taxpayer agrees or the law provides otherwise).

d) Misusing or mismanaging tax agent employees contrary to the provisions of this Circular.

đ) Not submitting notifications or reports as required by Clause 8, Article 24 of this Circular for 15 days or more past the reporting or notification deadline of the tax authority.

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

When will a tax agent have its certificate of eligibility for tax procedure services revoked in Vietnam?

According to Article 27 of Circular 10/2021/TT-BTC, a tax agent will have its certificate of eligibility for tax procedure services revoked if it falls into one of the following cases:

(1) Committing acts that assist taxpayers in tax evasion or being subject to sanctions for violations of the law related to providing tax procedure services to the extent of criminal prosecution.

(2) Declaring untruthful or fraudulent information to obtain certification of eligibility to provide tax procedure services.

(3) Being dissolved, bankrupt, or having its business registration, investment registration, or equivalent documents revoked; being notified by the tax authority that the taxpayer is not operating at the registered address.

(4) More than 90 days have passed since the business suspension decision for tax procedure services took effect according to Article 26 of Circular 10/2021/TT-BTC, without rectifying the violations.

Note: The tax agent must cease providing tax procedure services from the date the decision to revoke the certificate of eligibility for tax procedure services issued by the Tax Department takes effect.

The tax agent will have its certificate revoked and will not be reissued the certificate of eligibility for tax procedure services in cases of violations specified in (1), (2), (3).

In cases where the certificate of eligibility for tax procedure services is revoked due to violations specified in (4), if the violations have been rectified, the certificate may be reissued, but not earlier than 12 months from the date the revocation decision takes effect.

The Tax Department (where the tax agent is headquartered) shall issue the decision to revoke the certificate of eligibility for tax procedure services according to Form 2.12 as stipulated in the Appendix attached to Circular 10/2021/TT-BTC and notify the direct management tax authority to implement management measures.