What is Tet Han Thuc? When is Tet Han Thuc 2025? Shall Vietnames tax officials be entitled to a day off in Tet Han Thuc 2025?

Vietnam: What is Tet Han Thuc? When is Tet Han Thuc 2025?

Tet Han Thuc originates from China, associated with the story of Jie Zhitui - a loyal minister of the Jin state during the Spring and Autumn period.

Tet Han Thuc, while originally from China, has been adapted into Vietnamese culture. "Han Thuc" means "cold food," as on this day, people abstain from lighting fires and eat cold dishes. In Vietnam, Tet Han Thuc is primarily linked with banh troi and banh chay (traditional rice cakes).

Moreover, unlike in China, there is no taboo on lighting fire, nor a requirement to eat cold food. This occasion is for remembering ancestors and expressing filial piety. Making banh troi and banh chay to offer and enjoy with family is customary.

Tet Han Thuc takes place annually on the 3rd day of the third lunar month.

In 2025, Tet Han Thuc falls on Monday, March 31 (Gregorian calendar).

Note: Information is for reference only!

What is Tet Han Thuc? When is Tet Han Thuc 2025? Shall Vietnames tax officials be entitled to a day off in Tet Han Thuc 2025? (Image from the Internet)

Shall Vietnames tax officials be entitled to a day off in Tet Han Thuc 2025?

Based on Article 112 of the Labor Code 2019 which stipulates the holidays and Tet where employees are entitled to leave work with full pay:

Public Holidays and Tet

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

a) New Year's Day: 1 day (January 1, Gregorian calendar);

b) Lunar New Year: 5 days;

c) Victory Day: 1 day (April 30, Gregorian calendar);

d) International Labor Day: 1 day (May 1, Gregorian calendar);

e) National Day: 2 days (September 2, Gregorian calendar and 1 contiguous day before or after);

f) Hung Kings' Commemoration Day: 1 day (March 10, lunar calendar).

2. Foreign employees working in Vietnam, in addition to the days off stipulated in clause 1 of this Article, are entitled to an additional 1 day for their traditional ethnic new year and 1 day for their national day.

3. Annually, based on actual conditions, the Prime Minister of the Government of Vietnam shall decide specific days off as provided in point b and e of clause 1 of this Article.

Thus, Tet Han Thuc 2025 is not listed as a holiday during which tax officials can leave work with full pay.

However, tax officials may take leave on this day through the following methods:

(1) Leave of Absence

Based on Article 114 of the Labor Code 2019, employees are entitled to 12-16 days of annual leave if they work for a full year. Therefore, if tax officials have remaining leave or can request advance leave, they may use their leave of absence for Tet Han Thuc 2025.

(2) Accumulated Leave

According to clause 4, Article 113 of the Labor Code 2019, tax officials can negotiate with their agency or superior for leave, either several times or accumulated up to 3 years at a time.

If their superior agrees to accumulated leave, tax officials will receive full pay for the days they take off.

(3) Leave Without Pay

Tax officials may negotiate with their agency or superior to take unpaid leave if they have exhausted their annual leave or wish to conserve their leave days.

Note: Taking additional leave via accumulated leave or unpaid leave must be agreed upon and approved by the superior or agency; unauthorized leave is considered job abandonment.

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

According to Article 4 of Circular 29/2022/TT-BTC, specific regulations on the general standards of conduct for tax officials are as follows:

(1) Be well-versed in the Party’s guidelines and policies; loyal to the Nation, Communist Party, and the State; protect the interests of the Nation and the people.

(2) Fulfill all obligations of an official as prescribed by law; strictly adhere to the duties assigned by superiors; comply with laws, discipline, order, and administrative regulations; exemplify adherence to the agency's rules and regulations.

(3) Be dedicated, responsible, honest, objective, and impartial; maintain appropriate demeanor and cultural behavior in performing official duties, standards of communication, and serving the people;

(4) Maintain a healthy and modest lifestyle and living habits; be diligent, frugal, upright, and impartial; do not exploit official work for personal gain; avoid bureaucracy, corruption, wastefulness, and negativity.

(5) Consistently strive for learning, training to enhance quality, capacity, and competence.