What is "Tháng Chạp" in Vietnamese? What day does the 27th of "Tháng Chạp" fall on in 2025? When do tax authorities resume work after the 2025 Tet holiday in Vietnam?

What is "Tháng Chạp" in Vietnamese?

"Tháng Chạp" is the last month in the lunar calendar year, the twelfth (12th) month for regular lunar years or the thirteenth (13th) month in leap lunar years.

The term “Chạp” is a phonetic variation of the word “lạp” in Chinese. The year-end ritual of the ancient Chinese was called Lạp, hence the last month of the year was referred to as Lạp nguyệt. This is the time when families visit and prepare the ancestors' graves to welcome the Tet holidays. “Lạp” in Chinese also means the year-end ritual, which is related to the aforementioned customs.

The term “Lạp nguyệt” has been adapted into Vietnamese phonetics to become “Tháng Chạp,” another way to refer to the last month of the lunar calendar year. This is also the month with many religious ceremonies and offerings, gradually leading to the term “giỗ chạp.”

In response to the question “What is "Tháng Chạp"?”, there is another explanation as follows: The word “lạp” in Chinese also means meat. At the year’s end, people tend to stockpile food to cope with the cold, while preparing for Tet celebrations, in which meat is considered the most prized.

For Vietnamese people, "Tháng Chạp" is significant, a time when individuals turn to their ancestors, spend time visiting, and taking care of their family graves. In terms of work, it is also the deadline to complete yearly plans, prepare to bid farewell to the old year, and resolve any troubles, misfortunes, or inconveniences with the hope of welcoming a good new year.

What day does the 27th of "Tháng Chạp" fall on in 2025?

According to the Perpetual Calendar for January 2025 as follows:

Thus, the 27th of "Tháng Chạp" falls on Sunday, January 26, 2025 (which corresponds to the lunar date 27/12/2024 and the solar date 26/01/2025).

Note: Information is for reference purposes only!

What is "Tháng Chạp" in Vietnamese? What day does the 27th of "Tháng Chạp" fall on in 2025? (Image from the Internet)

When do tax authorities resume work after the 2025 Tet holiday in Vietnam?

Recently, the Office of the Government of Vietnam issued Official Dispatch 8726/VPCP-KGVX in 2024 conveying the Prime Minister's directive on the Tet holiday and several public holidays in 2025.

The Prime Minister agreed with the proposal of the Ministry of Labor, Invalids, and Social Affairs regarding the Tet holiday holidays for officials, officers, and public employees as follows:

- For the 2025 Tet holiday, officials and public employees will have a continuous 9-day break, including 5 days of Tet holidays and 4 weekly days off.

- Specifically, officials and public employees, as well as laborers, will have 5-day Tet holidays from Monday, January 27, 2025, to the end of Friday, January 31, 2025 (from 28th "Tháng Chạp" of the year Giap Thin to the 3rd of January of the year At Ty).

- However, because in 2025, all 5 Tet holidays fall on weekdays, workers will have an additional 2 weekend days off before and 2 weekend days off after the Tet holidays.

Institutions and units should arrange and schedule staff on duty according to regulations and work reasonably to continuously handle tasks, ensuring good service work for organizations and the public, focusing on assigning officials to handle unexpected tasks that might arise during Tet and holiday breaks according to regulations.

Ministries, agencies, and localities should have concrete and suitable plans and measures to encourage units, enterprises, organizations, and individuals to actively implement activities in production, business, economy, and society, ensuring stability in the supply and demand of goods, services, prices, and markets, contributing to boosting production, business growth, practicing thrift, and fighting waste, striving to successfully achieve the goals and tasks of the 2025 plan, a year of speeding up and breaking through the 5-year plan 2021 - 2025, establishing a solid foundation and premise for rapid and sustainable development in the future.

Therefore, the 2025 Tet holiday holiday schedule for officials, officers, and staff of the tax sector will involve a continuous 9-day break from January 25 to February 2, 2025 (26th "Tháng Chạp" to the end of the 5th of January).

Thus, tax authorities will resume work on February 3, 2025, after the Tet holiday 2025.

Is taxpayer information kept confidential by tax authorities in Vietnam?

According to Article 99 of the Tax Administration Law 2019, the confidentiality of taxpayer information is specifically regulated as follows:

Confidentiality of taxpayer information

1. Tax management agencies, tax management officials, individuals who have been tax management officials, agencies providing and exchanging taxpayer information, and business organizations providing tax procedure services must keep taxpayer information confidential in accordance with the law, except in cases provided in clause 2 of this Article and Article 100 of this Law.

2. To serve litigations, inspections, examinations, or audits, in case of a written request, tax management authorities are obliged to provide taxpayer information to the following agencies:

a) Investigating agencies, the Procuracy, and the Courts;

b) State Inspectorates and State Auditors;

c) Other state management agencies following the law;

d) Foreign tax management authorities in accordance with international tax treaties to which the Socialist Republic of Vietnam is a member.

Thus, after exchanging taxpayer information, tax authorities must keep taxpayer information confidential, except in the following cases:

- Tax evasion, delinquency in tax payments and other obligations to the state budget; default on taxes and other obligations to the state budget;

- Violation of tax laws affecting the tax rights and obligations of other organizations and individuals;

- Failure to comply with requests from tax management agencies as prescribed by law.

- To serve litigations, inspections, examinations, or audits, in case of a written request, tax management authorities are obliged to provide taxpayer information to the following agencies:

+ Investigating agencies, the Procuracy, and the Courts;

+ State Inspectorates and State Auditors;

+ Other state management agencies following the law;

+ Foreign tax management authorities in accordance with international tax treaties to which the Socialist Republic of Vietnam is a member.