What is the equivalent Gregorian calendar date for January 2, 2025, in the lunar calendar? What tax deadlines fall on January 2, 2025, in the lunar calendar in Vietnam?

What is the equivalent Gregorian calendar date for January 2, 2025, in the lunar calendar?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, it can be seen that January 2, 2025, lunar calendar falls on Thursday, January 30, 2025, Gregorian calendar. Additionally, January 2, 2025, is also the second day of the 2025 At Ty Tet.

How many days are left until the Lunar New Year 2025?

According to the Perpetual Calendar 2025, the first day of the Lunar New Year 2025 will fall on January 29, 2025, Gregorian calendar.

Today is December 16, 2024.

Thus, there are 43 days left until the Lunar New Year 2025.

What is the equivalent Gregorian calendar date for January 2, 2025, in the lunar calendar? (Image from the Internet)

Vietnam: What tax deadlines fall on January 2, 2025, in the lunar calendar?

Below is the tax payment schedule for January 2, 2025, lunar calendar (the second day of Tet), which is January 30, 2025, Gregorian calendar:

(1) licensing fee:

According to Clause 9, Article 18 of Decree 126/2020/ND-CP, the deadline for submitting the licensing fee for 2024 is stipulated as follows:

The tax payment deadline for state budget revenues from land, water resource exploitation rights, mineral resources, sea area usage, registration fees, licensing fees

...

9. licensing fee:

a) The deadline for submitting the licensing fee is no later than January 30 each year.

b) For small and medium enterprises converting from household businesses (including dependent units, business locations of the enterprise) at the end of the exemption period for licensing fees (the fourth year from the year of establishment) is as follows:

b.1) If the exemption period ends in the first 6 months, the deadline is no later than July 30 of the exemption-ending year.

b.2) If the exemption period ends in the last 6 months, the deadline is no later than January 30 of the year following the exemption-ending year.

c) Household businesses and individual business owners who have ceased production and then resumed operations have the following deadlines:

c.1) If resuming in the first 6 months: No later than July 30 of the resumption year.

c.2) If resuming in the last 6 months: No later than January 30 of the year following the resumption year.

Therefore, the deadline for the licensing fee in 2025 is January 30, 2025, which is January 2, 2025, lunar calendar.

(2) Provisional corporate income tax for Q4/2024

Based on Article 55 of the Law on Tax Administration 2019, the tax payment deadline is specified as follows:

Tax payment deadline

1. In cases where taxpayers self-calculate tax, the tax payment deadline is the last day of the tax declaration submission deadline. In cases of supplementary tax declarations, the tax payment deadline is the tax declaration submission deadline for the tax period with errors and omissions.

For corporate income tax, which is provisionally paid quarterly, the tax payment deadline is the 30th day of the first month of the following quarter.

...

The deadline for the provisional corporate income tax payment for Q4/2024 is no later than January 30, 2025, which is January 2, 2025, lunar calendar.

Thus, the deadline for the licensing fee 2025 and the provisional corporate income tax for Q4 2024 will fall on January 2, 2025, lunar calendar. However, as per Article 86 of Circular 80/2021/TT-BTC it is stipulated:

Deadline for submitting tax declarations and tax payments

The tax declaration submission deadline complies with Clauses 1, 2, 3, 4, 5 of Article 44 of the Law on Tax Administration and Article 10 of Decree 126/2020/ND-CP. The tax payment deadline is pursuant to Clauses 1, 2, 3 of Article 55 of the Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. If the tax declaration submission deadline or tax payment deadline falls on a holiday, it is deferred to the next working day following the holiday according to the Civil Code.

Therefore, according to the regulation, the deadline for the licensing fee and provisional corporate income tax for Q4 2024 will be deferred to the first working day after the Tet holiday 2025.

Who must pay the licensing fee in Vietnam?

According to Article 2 of Decree 139/2016/ND-CP, entities liable for the licensing fee include organizations and individuals engaged in production and trading of goods and services, except as specified in Article 3 of Decree 139/2016/ND-CP, including:

(1) Enterprises established under the law.

(2) Organizations established under the Cooperative Law.

(3) Public service units established under the law.

(4) Economic organizations of political, socio-political, social, socio-professional organizations, and people's armed forces units.

(5) Other organizations engaged in production and business activities.

(6) Branches, representative offices, and business locations of the organizations specified in (1), (2), (3), (4), and (5) (if any).

(7) Individuals, groups of individuals, and households engaged in production and business activities.