What is the date of the 2025 Tet holiday in Vietnam? May businesses submit e-tax payments on the 2025 Tet holiday in Vietnam?

What is the date of the 2025 Tet holiday in Vietnam?

Pursuant to the 2025 Lunar Calendar as follows:

Therefore, the 2025 Tet holiday will fall on Wednesday, January 29, 2025, according to the Gregorian calendar (the 01/01/2025 lunar date is January 29, 2025, according to the Gregorian calendar).

What is the date of the 2025 Tet holiday in Vietnam? (Image from the Internet)

Can businesses submit e-tax payments on the 2025 Tet holiday in Vietnam?

According to point a, clause 1, Article 8 of Circular 19/2021/TT-BTC, regulations regarding determining the time for submitting e-tax dossiers, paying e-tax by taxpayers, and the time tax authorities send notifications, decisions, documents to taxpayers are as follows:

Procedure for Determining the Time for Submitting e-Tax Dossiers, Paying e-Tax by Taxpayers, and the Time for Tax Authorities to Send Notifications, Decisions, Documents to Taxpayers

1. Time for Submitting e-Tax Dossiers, Paying e-Tax

a) Taxpayers are allowed to perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays, public holidays, and Tet. The time the taxpayer submits a dossier is considered within the day if the dossier is successfully signed and sent between 00:00:00 to 23:59:59 of the day.

b) The time for confirming the submission of e-tax dossiers is determined as follows:

b.1) For e-taxpayer registration dossiers: it is the day the tax authority's system receives the dossier, recorded in the Notification of Receipt for e-taxpayer registration dossiers sent to the taxpayer (according to the form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration dossiers (except for tax declaration dossiers where the tax authority calculates tax, notifies tax payment according to the provisions in Article 13 of Decree 126/2020/ND-CP): it is the day the tax authority's system receives the dossier, recorded in the Notification of Receipt for e-tax declaration dossiers sent to the taxpayer (according to form No. 01-1/TB-TDT issued with this Circular) if the tax declaration dossier is accepted by the tax authority in the Notification of Acceptance for the e-tax declaration dossier sent to the taxpayer (according to form No. 01-2/TB-TDT issued with this Circular).

For tax declaration dossiers that include accompanying documents submitted directly or sent via postal services: The time of confirming the submission of tax declaration dossiers is calculated as the day the taxpayer completes the submission of the complete dossier according to regulations.

b.3) For dossiers not stipulated in points b.1, b.2 above: it is the day the tax authority's system receives the dossier, recorded in the Acceptance Notification for e-dossiers sent to the taxpayer (according to form No. 01-2/TB-TDT issued with this Circular).

b.4) The time of confirming the submission of e-tax dossiers mentioned in this clause is the basis for the tax authority to determine the time of dossier submission; calculate the delay in dossier submission time or determine the time to resolve tax dossiers according to the provisions of the Law on Tax Administration, related legal documents, and regulations in this Circular.

c) The date of e-tax payment is determined according to the provisions in clause 1, Article 58 of the Law on Tax Administration.

2. The time for the tax authority to send notifications, decisions, documents to the taxpayer is considered within the day if the dossier is successfully signed and sent between 00:00:00 to 23:59:59 of the day.

Therefore, according to the above regulations, businesses are permitted to submit e-tax payments on the 2025 Tet holiday. Taxpayers are allowed to perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays, public holidays, and Tet.

What are the methods for preparing and sending e-tax dossiers and e-state budget payment documents?

Based on clause 5, Article 4 of Circular 19/2021/TT-BTC, taxpayers are allowed to prepare and send e-tax dossiers, e-state budget payment documents by one of the following methods:

(1) Prepare e-tax dossiers and e-state budget payment documents online on the e-portal of the General Department of Taxation/e-portal of an authorized state agency/through a T-VAN service provider:

- Taxpayers access the e-portal of the General Department of Taxation/e-portal of an authorized state agency/T-VAN service provider's portal; prepare e-tax dossiers, e-state budget payment documents online on the selected e-portal, sign electronically, and send to the tax authority.

- The T-VAN service provider is responsible for transferring the taxpayer's e-tax dossiers, e-state budget payment documents to the e-portal of the General Department of Taxation following the regulations at point b, clause 1, Article 46 of Circular 19/2021/TT-BTC.

(2) For tax declaration dossiers, taxpayers are additionally allowed to use software or declaration support tools provided by the tax authority or self-declared software by the taxpayer that meets the tax authority's data format standards; then access the selected e-portal, sign electronically, and send the e-tax declaration dossiers to the tax authority.

(3) For e-tax payments through the bank's e-payment service or intermediary payment service provider, taxpayers access the bank's information exchange portal or the intermediary payment service provider's portal and prepare the state budget payment documents as guided by the bank or payment service provider.

Banks or intermediary payment service providers will transfer the taxpayer's e-tax payment information to the e-portal of the General Department of Taxation following the provisions of Article 21 of Circular 19/2021/TT-BTC.