What is special about the 29th day of the 12th lunar month this year? When does the 29th of the 12th lunar month fall in the Gregorian Calendar? Are Vietnamese tax officials entitled to a holiday on the 29th day of the 12th lunar month?

What is special about the 29th day of the 12th lunar month this year? When does the 29th of the 12th lunar month fall in the Gregorian Calendar?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, the 29th day of the 12th lunar month will fall on Tuesday, January 28, 2025, in the Gregorian Calendar (the 29th day of the 12th lunar month in 2024 is January 28, 2025, in the Gregorian Calendar).

Additionally, it can be seen that the 30th day of the 12th lunar month each year marks the end of the old year, deeply ingrained in the consciousness of the Vietnamese people. However, this year, there is no 30th day of the 12th lunar month because from 2025 to 2032 only the 29th day of Tet exists. The explanation for this phenomenon is as follows:

- The lunar calendar is adjusted according to the cycles of the Moon, the Sun, and the Earth. A full to waning cycle of the Moon lasts about 29.53 days on average, but each month in the lunar calendar must have an even number of days. Therefore, there can be a situation of a short month where the 12th lunar month does not have a 30th day and ends on the 28th or 29th, as is the case in 2025.

- The lunar calendar is based on astronomical principles where the Moon, Earth, and Sun must form a straight line, and the beginning of the month must coincide with when the Moon is no longer visible from Earth. After 2024, the Lunar New Year will only have the 29th Tet, and we will have to wait until 2033 for the 30th Tet.

Therefore, it can be said that the 29th day of the 12th lunar month is effectively the eve of the 30th of the Lunar New Year 2025 as there is no 30th day of the 12th lunar month.

Note: The information is for reference only!

What is special about the 29th day of the 12th lunar month this year? When does the 29th of the 12th lunar month fall in the Gregorian Calendar? (Image from the Internet)

Are Vietnamese tax officials entitled to a holiday on the 29th day of the 12th lunar month?

Recently, the Office of the Government of Vietnam issued Official Dispatch 8726/VPCP-KGVX in 2024 conveying the Prime Minister's directives regarding the Lunar New Year holidays and several holiday occasions in 2025.

The Prime Minister agreed to the proposal of the Ministry of Labor, Invalids, and Social Affairs regarding the Lunar New Year holiday for officials, civil servants, and public employees as follows:

- For the Lunar New Year of 2025, officials and public employees will have 9 consecutive days off, including 5 Tet holidays and 4 weekly rest days.

- To be specific, officials and public employees will have 5 days off for the Lunar New Year from Monday, January 27, 2025, until the end of Friday, January 31, 2025 (which corresponds to the 28th of the 12th lunar month until the 3rd of the first lunar month of the year of the Wood Snake).

- However, since in 2025, the 5 Tet holidays fall on weekdays, employees will receive an additional 2 days off each for the weekend before and after Tet.

- Agencies and units must arrange and assign personnel for duty as per regulations to continuously address work, ensure good service to the organization and the public, paying attention to dispatch officials to handle unexpected, sudden tasks that may arise during Tet and holiday periods as per regulation.

- Ministries, agencies, and localities should develop specific plans and appropriate measures to encourage units, enterprises, organizations, and individuals to actively and proactively implement production, business, economic, and social activities, ensure stability in supply and demand of goods and services, prices, and the market, and contribute to promoting production, business, economic growth, practicing thrift, combating waste, striving to successfully achieve the targets and tasks of the 2025 plan, which is a year of acceleration, breakthrough, and to create a solid foundation and premise for rapid and sustainable development in the upcoming period.

Therefore, the 2025 Lunar New Year holiday schedule for Vietnamese tax officials, staff, and employees may be 9 consecutive days from January 25 to February 2, 2025 (from the 26th of the 12th lunar month to the end of the 5th day of the first lunar month).

Thus, Vietnamese tax officials on the 29th day of the 12th lunar month are entitled to the 2025 Lunar New Year holiday.

Who are included in the tax management officials?

Based on Article 2 of the Law on Tax Administration 2019, the provision is as follows:

Applicable subjects

1. Taxpayers include:

a) Organizations, households, business households, and individuals paying taxes as prescribed by tax laws;

b) Organizations, households, business households, and individuals paying other amounts due to the state budget;

c) Organizations and individuals responsible for tax withholding.

2. Tax administration agencies include:

a) Tax agencies including the General Department of Taxation, Tax Departments, Regional Tax Departments, and District Tax Departments;

b) Customs agencies including the General Department of Customs, Customs Departments, Post-Clearance Audit Departments, and District Customs Departments.

3. Tax management officials include Vietnamese tax officials and customs officials.

4. State agencies, organizations, and individuals involved.

Thus, tax management officials include Vietnamese tax officials and customs officials.

What are the general standards of qualities for Vietnamese tax officials?

Based on Article 4 of Circular 29/2022/TT-BTC, specific regulations on general standards of qualities are as follows:

(1) Firmly grasp the policies and guidelines of the Communist Party; be loyal to the Homeland, the Communist Party, and the State; protect the interests of the Homeland and the people.

(2) Fully perform the duties of an official as prescribed by law; strictly comply with the assignment of tasks by superiors; obey laws, discipline, administrative order; exemplary implementation of the agency's regulations and rules.

(3) Be dedicated, responsible, honest, impartial, objective; maintain appropriate manners and cultural conduct in the performance of duties, professional standards in communication, serving the people;

(4) Maintain a healthy lifestyle and activities, be modest, united; diligent, thrifty, uncorrupted, upright, selfless; do not exploit official work for personal gain, avoid bureaucracy, corruption, waste, negatively.

(5) Regularly have a sense of learning, training to improve qualities, level, and capacity.