What is the 2025 Tet holiday schedule for Circle K in Vietnam? What is the taxable price for promotional goods during Tet holiday in Vietnam?
What is the 2025 Tet holiday schedule for Circle K in Vietnam?
Based on Notice 6150/TB-BLDTBXH 2024 regarding the Tet Holiday of 2025 for workers as follows:
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7. For workers not covered under item 1 of this Notice, the employer decides on the options for the Tet Holiday, National Day holiday, Victory Day April 30, and International Labor Day May 1, 2025, as follows:
- For the Tet Holiday: choose 01 day at the end of the Year of the Dragon and 04 days at the beginning of the Year of the Snake, or 02 days at the end of the Year of the Dragon and 03 days at the beginning of the Year of the Snake, or 03 days at the end of the Year of the Dragon and 02 days at the beginning of the Year of the Snake.
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Thus, enterprises are entitled to decide the 2025 Tet holiday schedule for workers according to one of the following three options:
- 01 day at the end of the Year of the Dragon and 04 days at the beginning of the Year of the Snake.
- 02 days at the end of the Year of the Dragon and 03 days at the beginning of the Year of the Snake.
- 03 days at the end of the Year of the Dragon and 02 days at the beginning of the Year of the Snake.
In addition, according to the notice on the official website of Circle K Vietnam, the 2025 Tet holiday schedule for Circle K nationwide is as follows:
- Some stores in the areas of Hanoi, Hai Phong, Hung Yen, Ha Long, and Ho Chi Minh City will temporarily close from 06:00 January 25 to 06:00 February 1, 2025.
- Some stores will operate throughout the Lunar New Year 2025. The list of stores that will remain open during the holiday is as follows:
| No. | Area | Store Address |
|---|---|---|
| 1 | Hanoi | (1) 74-76 Dong Xuan, Dong Xuan Ward, Hoan Kiem District, Hanoi (2) 27 Dinh Tien Hoang, Hang Bac, Hoan Kiem (3) S103 Tower G3, Vinhomes Greenbay, Me Tri, Nam Tu Liem, Hanoi (4) First Floor, G1-G2 Building, Dai Kim Apartment (Five Star Garden), No. 2 Kim Giang Street, Kim Giang Ward, Thanh Xuan District, Hanoi (5) TMDV 11, N04 Building, Ecohome 3, Dong Ngac, Bac Tu Liem, Hanoi (6) 48-116 Nhan Hoa, Thanh Xuan District, Hanoi (7) 18 Nguyen Khanh Toan, Quan Hoa, Cau Giay (8) Taseco Complex, Xuan Tao, Bac Tu Liem (9) 356 Block 36 TT5 Van Phu, Phu La Ward, Ha Dong District, Hanoi (10) GS1 Building, Vinhomes Park (Vinhomes Smart City), Thang Long Avenue, Tay Mo Ward, Nam Tu Liem District, Hanoi (11) 113 Tran Dai Nghia, Dong Tam Ward, Hai Ba Trung District (12) Retail Space No. 1S02, First Floor, S2 Building, Vinhomes Ocean Park, Trau Quy Ward, Gia Lam District, Hanoi (13) 86 Ngo Xuan Quang, Trau Quy Ward, Gia Lam District, Hanoi (14) 38 Hang Buom, Hang Buom Ward, Hoan Kiem District, Hanoi (15) 264 Bach Mai Street, Group 4, Bach Mai, Hai Ba Trung District, Hanoi (16) 186 Thai Thinh, Lang Ha, Dong Da |
| 2 | Hai Phong | (1) BH 02 - 01 Vinhomes Imperia, Hong Bang District, Hai Phong. |
| 3 | Bac Ninh | (1) 125 Tran Hung Dao, Tien An, Bac Ninh City (2) No. 02, Ho Ngoc Lan Street, Bac Ninh City (3) 235 Nguyen Gia Thieu, Suoi Hoa Ward, Bac Ninh City |
| 4 | Thai Nguyen | (1) 28 Luong Ngoc Quyen Street, Quang Trung Ward (2) 104 Z115 Street, Group 2, Tan Thinh Ward (3) 157 Bac Son Street, Hoang Van Thu Ward |
| 5 | Khanh Hoa | (1) 6A Nguyen Chanh, Loc Tho Ward, Nha Trang, Khanh Hoa (2) 15 Tran Huu Duyet Street, Vinh Diem Trung Urban Area, Vinh Hiep Ward, Nha Trang, Khanh Hoa |
| 6 | Ho Chi Minh City | (1) 60 Lam Van Ben, Tan Kieng, District 7, Ho Chi Minh City (2) 26 Nguyen Thai Binh, Ward 4, Tan Binh District (3) 139 Nguyen Duc Canh, District 7, Ho Chi Minh City (4) S6.03.02 Vinhome Grand Park Building, Nguyen Xien, Long Binh, Thu Duc, Ho Chi Minh City (5) 13 Ton Dan, Ward 13, District 4 (6) 92B Hoa Binh, Ward 5, Ho Chi Minh City (7) 633 Provincial Road 10, Binh Tri Dong B Ward, Binh Tan District, Ho Chi Minh City (9) 190B Phan Van Tri, 12, Binh Thanh (9) 41 Yen The, Ward 2, Tan Binh District (10) 113 Nguyen Gia Tri Street, Ward 25, Binh Thanh District (11) 139-141 Au Duong Lan, Ward 2, District 8 (12) No. 91, 204 Cao Lo Street, Ward 4, District 8 (13) 15C Nguyen Thi Minh Khai, Ben Nghe Ward, District 1 (14) 9 Nguyen Kim, Ward 12, District 5 (15) 586 - 588 Quang Trung, Ward 11, Go Vap, Ho Chi Minh City (16) 485 Huynh Tan Phat, Tan Thuan Dong Ward, District 7, Ho Chi Minh City (17) Ground Floor, No. 210 - 212 Cao Lo, Ward 4, District 8, Ho Chi Minh City (18) 273 Le Thanh Ton, Ben Thanh Ward, District 1 (19) 609 Xo Viet Nghe Tinh, Ward 26, Binh Thanh District (20) 197-199 Dien Bien Phu, Ward 15, Binh Thanh District (21) 180 Nguyen Hong Dao, Ward 14, Tan Binh District (22) 160 19th Street, Binh Tri Dong, Binh Tan (23) 75 Thanh Thai Street, Ward 14, District 10 (24) 12 Tan Trao, Tan Phu Ward, District 7, Ho Chi Minh City (25) Citizen Apartment, Binh Hung Commune, Binh Chanh District, Ho Chi Minh City (26) 37 Thuan Kieu, Ward 12, District 5 (27) 225A Hoang Hoa Tham, Ward 13, Tan Binh, Ho Chi Minh City (28) 2-4 Tran Hung Dao, Cau Ong Lanh Ward, District 1 (29) 160 19th Street, Binh Tri Dong, Binh Tan |
| 7 | Binh Duong | (1) 174 Tran Van On, Phu Hoa Ward, Thu Dau Mot City, Binh Duong |
| 8 | Dong Nai | (1) 78 Vo Thi Sau Street, Quarter 1, Quyet Thang Ward, Bien Hoa City, Dong Nai |
| 10 | Kien Giang | (1) 99 3 Thang 2 Street, Vinh Bao Ward, Rach Gia City, Kien Giang |
| 11 | Can Tho | (1) 118 3 Thang 2 Street, Xuan Khanh Ward, Ninh Kieu District, Can Tho (2) 17 30/4 Street, Ninh Kieu District, Can Tho (3) 113 Mau Than Street, An Phu, Ninh Kieu, Can Tho (4) 59 Nguyen Van Cu, Ninh Kieu District, Can Tho (5) 3-5 Ly Tu Trong, An Phu Ward, Ninh Kieu District |
What is the 2025 Tet holiday schedule for Circle K in Vietnam? What is the taxable price for promotional goods during Tet holiday in Vietnam? (Image from the Internet)
What is the taxable price for promotional goods during Tet holiday in Vietnam?
According to Clause 5, Article 7 of Circular 219/2013/TT-BTC, the VAT taxable price for promotional goods is regulated as follows:
- For products, goods, and services used for promotion according to the commercial law, the taxable price is set to zero (0); if goods and services are used for promotion not in accordance with the commercial law, they must be declared and tax must be paid like goods and services used for internal consumption, gifts, or donations.
- Some specific forms of promotion are carried out as follows:
+ For promotions providing sample goods, sample service supplies for customers to try without payment, giving goods to customers, providing free services, the taxable price of sample goods or sample services is set to 0.
+ For sales promotions or service offers at a reduced price compared to previous sales or service prices, the VAT taxable price is the reduced sale price applied during the registered or notified promotional period.
+ For promotional forms of sales or service offers with accompanying vouchers or service vouchers, there is no need to declare or calculate VAT for the accompanying vouchers.
Therefore, for products and goods used for promotion under commercial law, the taxable price is determined to be zero (0).
When is the VAT time in Vietnam?
According to Article 8 of Circular 219/2013/TT-BTC, the VAT time is regulated as follows:
- For goods sales, it is the time of transfer of ownership or right to use goods for the buyer, regardless of whether payment has been collected.
- For service provision, it is the time of completion of service provision or the time of invoicing for service provision, regardless of whether payment has been collected.
For telecommunications services, it is the time of completion of data reconciliation for telecommunications connection service fees under economic contracts between telecommunications service businesses but no later than 2 months from the month of arising telecommunications connection service fees.
- For electricity supply and water supply activities, it is the day of recording the electricity and water consumption on the meter to be invoiced.
- For real estate business activities, infrastructure construction, building houses for sale, transfer, or lease, it is the time of payment according to project implementation progress or payment schedule as stated in the contract. Based on the collected amount, businesses shall declare output VAT generated during the period.
- For construction and installation, including shipbuilding, it is the time of acceptance and handover of the works, project sections, or completed volume, regardless of whether payment has been collected.
- For imported goods, it is the time of registration of the customs declaration.
