What is Friday the 13th? Is Friday the 13th a public holiday in Vietnam? What should taxpayers do if the tax payment deadline falls on a public holiday in Vietnam?

What is Friday the 13th?

Friday the 13th is known as a day bringing bad luck in Western culture. Specifically, according to Western beliefs, Friday the 13th is considered an unlucky day as many unfortunate events coincidentally occur on this day.

Even though many people do not actually believe in the bad luck associated with Friday the 13th, there is still concern and avoidance of this day. Many often avoid undertaking important tasks on this day, and people typically remind each other to limit travel to avoid any misfortunes.

Every year, there is at least one Friday the 13th, and some years may have up to three occurrences.

Moreover, according to the Perpetual Calendar, the year 2024 has two Friday the 13ths. Specifically:

- Friday, September 13, 2024 (lunar date: August 11)

- Friday, December 13, 2024 (lunar date: November 13)

The information is for reference purposes only.

Is Friday the 13th a public holiday in Vietnam?

Pursuant to Article 112 of the Labor Code 2019, it is stipulated as follows:

Public Holidays and Tet

1. Employees are entitled to leave with full pay on the following public holidays and Tet:

a) New Year's Day: 01 day (January 1 in the Gregorian calendar);

b) Lunar New Year: 05 days;

c) Victory Day: 01 day (April 30 in the Gregorian calendar);

d) International Labor Day: 01 day (May 1 in the Gregorian calendar);

e) National Day: 02 days (September 2 in the Gregorian calendar and 01 adjacent day either before or after);

f) Hung Kings' Anniversary: 01 day (lunar date: March 10).

2. Foreign employees working in Vietnam, apart from the holidays specified in Clause 1 of this Article, are also entitled to an additional 01 traditional New Year's Day and 01 National Day of their own country.

3. Annually, based on actual conditions, the Prime Minister of the Government of Vietnam specifies the holiday dates stipulated at point b and point e, Clause 1 of this Article.

According to the above provisions, employees are entitled to leave with full pay on 06 public holidays and Tet each year:

- New Year's Day;

- Lunar New Year;

- Victory Day;

- International Labor Day;

- National Day;

- Hung Kings' Anniversary.

Thus, Friday the 13th is not a public holiday.

What is Friday the 13th? Is Friday the 13th a public holiday in Vietnam? (Image from the Internet)

What should taxpayers do if the tax payment deadline falls on a public holiday in Vietnam?

According to Article 86 of Circular 80/2021/TT-BTC, it is stipulated as follows:

Deadline for Tax Declaration Submission and Tax Payment

The deadline for submitting tax declaration dossiers is regulated in Clauses 1, 2, 3, 4, 5 of Article 44 of the Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. The deadline for tax payment is regulated in Clauses 1, 2, 3 of Article 55 of the Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. If the deadline for submitting tax declaration dossiers or the deadline for tax payment coincides with a public holiday, the deadline is considered the next working day according to the Civil Code.

Thus, according to the above provisions, if the deadline for submitting tax declaration dossiers or the deadline for tax payment coincides with a public holiday, the deadline is shifted to the next working day after the holiday or Tet.

How much is the penalty for late tax declaration submission in Vietnam?

According to Article 13 of Decree 125/2020/ND-CP, the penalties for late submission of tax declarations are stipulated as follows:

- A warning is issued for submission of tax declaration dossiers 1 to 5 days late with mitigating circumstances.

- A fine ranging from 2,000,000 VND to 5,000,000 VND for submission of tax declaration dossiers 1 to 30 days late, except as stipulated in Clause 1 of Article 13 Decree 125/2020/ND-CP.

- A fine ranging from 5,000,000 VND to 8,000,000 VND for submission of tax declaration dossiers 31 to 60 days late.

- A fine ranging from 8,000,000 VND to 15,000,000 VND for the following acts:

+ Submission of tax declaration dossiers 61 to 90 days late;

+ Submission of tax declaration dossiers over 90 days late but no tax obligation arises;

+ Non-submission of tax declaration dossiers but no tax obligation arises;

+ Non-submission of annexes pertaining to tax management for enterprises with associated transactions attached to the corporate income tax finalization dossiers.

- A fine ranging from 15,000,000 VND to 25,000,000 VND for submission of tax declaration dossiers more than 90 days late from the deadline, with tax obligations arising and the taxpayer having paid all tax amounts and late payment fees to the state budget prior to the tax authority's decision on tax inspection, audit, or prior to the tax authority's record of the late submission as regulated in Clause 11 Article 143 of Law on Tax Administration 2019.

In cases where the fine amount, if applied according to this clause, exceeds the tax obligation stated in the tax declaration dossier, the maximum fine shall be equivalent to the tax obligation stated in the tax declaration dossier, but not less than the average amount within the fine range specified in Clause 4 Article 13 of Decree 125/2020/ND-CP.

Note: The penalties specified above are for organizations. For individuals with the same violations, the fines are 1/2 of those for organizations, based on Clause 5 Article 5 Decree 125/2020/ND-CP.