What is the Gregorian calendar date for 10th day of the 12th lunar month 2025? What is the significance of 10th day of the 12th lunar month in Vietnam?

What is the Gregorian calendar date for 10th day of the 12th lunar month 2025? What is the significance of 10th day of the 12th lunar month in Vietnam?

According to the Lunar Calendar for January 2025 as follows:

Thus, 10th day of the 12th lunar month will fall on Thursday, January 9, 2025 (i.e., 10th day of the 12th lunar month, 2024, lunar calendar corresponds to January 9, 2025, Gregorian calendar).

Additionally, 10th day of the 12th lunar month (i.e., January 9, 2025, Gregorian calendar) is also the Vietnamese Students’ Traditional Day. Annually, on this day, organizations, student associations nationwide organize cultural exchange activities and other events to remind the students to continually learn, develop, and enhance their knowledge to inherit and promote the nation's traditions.

Note: Information is for reference only!

What is the Gregorian calendar date for 10th day of the 12th lunar month 2025? What is the significance of 10th day of the 12th lunar month in Vietnam? (Image from Internet)

What is the deadline for submitting the licensing fee in Vietnam for 2025?

Based on Clause 9, Article 18 of Decree 126/2020/ND-CP, the deadline for submitting the licensing fee for 2025 is stipulated as follows:

Tax payment deadlines for state budget collections from land, water resource exploitation rights, mineral resource rights, sea area usage fees, land registration fees, and licensing fees

...

9. licensing fee:

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

b) For small and medium enterprises transitioned from business households (including dependent units, business locations of enterprises) at the end of the licensing fee exemption period (the fourth year since the establishment of the enterprise), the licensing fee submission deadline is as follows:

b.1) If the exemption period ends in the first 6 months of the year, the deadline for submitting the licensing fee is no later than July 30 of the year the exemption period ends.

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

c) Business households and individual businesses that have ceased operations and then resumed, the licensing fee submission deadline is as follows:

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

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

Thus, the deadline for submitting the licensing fee for 2025 is January 30, 2025.

What is the current rate for the licensing fee in Vietnam?

The rate for the licensing fee is regulated in Article 4 of Decree 139/2016/ND-CP (amended and supplemented by Clause 2, Article 1 of Decree 22/2020/ND-CP) as follows:

(1) The rate for licensing fee for entities engaged in production and trading of goods and services is as follows:

+ Entities with charter capital or investment capital above 10 billion VND: 3,000,000 VND/year;

+ Entities with charter capital or investment capital up to 10 billion VND: 2,000,000 VND/year;

+ Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.

The licensing fee for entities with charter capital or investment capital above 10 billion VND and those up to 10 billion VND is based on the charter capital stated in the business registration certificate; if there is no charter capital, it is based on the investment capital in the investment registration certificate.

(2) The rate for licensing fee for individuals and households engaged in production and trading of goods and services is as follows:

+ Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 VND/year;

+ Individuals, groups of individuals, households with revenue over 300 to 500 million VND/year: 500,000 VND/year;

+ Individuals, groups of individuals, households with revenue over 100 to 300 million VND/year: 300,000 VND/year.

+ Revenue used as a basis to determine the licensing fee rate for individuals, groups of individuals, households is according to the guidance of the Ministry of Finance.

(3) Small and medium enterprises transitioned from business households (including branches, representative offices, business locations) after the license tax exemption period (the fourth year since enterprise establishment): if the exemption ends in the first 6 months of the year, pay the full annual licensing fee, if it ends in the last 6 months, pay 50% of the annual licensing fee.

Households, individuals, groups of individuals engaged in production and business that have dissolved and resumed operations in the first 6 months of the year pay the full annual licensing fee; in the last 6 months, pay 50% of the annual licensing fee.

Note:

- Entities with charter capital or investment capital above 10 billion VND and those up to 10 billion VND, if there is a change in charter capital or investment capital, the basis for determining the licensing fee rate is the charter capital or investment capital of the year preceding the fee assessment year.

If the charter capital or investment capital in the business registration certificate or investment registration certificate is recorded in foreign currency, it shall be converted to Vietnamese dong to determine the licensing fee rate using the buying rate of the commercial bank or credit institution where the fee payer's account is maintained at the time the fee is paid to the state budget.

- Fee payers currently active, with a written notice to the managing tax authority about temporary cessation of production and business activities within the calendar year, are not required to pay the licensing fee for the year they temporarily cease operations, provided: the written request for temporary cessation of production and business is sent to the tax authority before the fee payment deadline (January 30 annually) and the licensing fee for the requested year has not been paid.

In cases of temporary cessation of production and business not meeting the above conditions, the full annual licensing fee must be paid.