What is the Gregorian date of the 19th day of the 12th lunar month in 2025? What tax returns must be submitted in Vietnam in January 2025?

What is the Gregorian date of the 19th day of the 12th lunar month in 2025?

According to the Universal Calendar for January 2025 as follows:

Thus, the 19th day of the 12th lunar month will fall on Saturday, January 18, 2025 (which means December 19, 2024, lunar calendar is January 18, 2025, Gregorian calendar).

What is the Gregorian date of the 19th day of the 12th lunar month in 2025? (Image from the Internet)

What tax returns must be submitted in Vietnam in January 2025?

Pursuant to Clause 1, Article 44 of the Law on Tax Administration 2019, the deadline for tax return submission is stipulated as follows:

Tax return submission deadline

1. The deadline for submitting tax returns for taxes declared monthly or quarterly is defined as follows:

a) No later than the 20th day of the month following the month in which the tax obligation arises for those declaring and submitting monthly;

b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for those declaring and submitting quarterly.

...

The deadline for submitting tax returns for monthly declared taxes is no later than the 20th day of the month following the month in which the tax obligation arises.

Therefore, the specific tax returns required to be submitted by January 20, 2025 are:

- Personal income tax return for December 2024 (for businesses declaring and paying taxes monthly)

- Value-added tax return for December 2024 (for businesses declaring and paying taxes monthly)

Is the value-added tax return for December 2024 eligible for an extension on the tax payment deadline in Vietnam?

Pursuant to Clause 1, Article 4 of Decree 64/2024/ND-CP, the specific regulations on tax payment deadline extensions are as follows:

Extension of tax payment and land rent deadlines

1. For value-added tax (excluding value-added tax at the import stage)

a) Extension of the tax payment deadline for value-added tax liabilities (including tax allocation to different provincial-level localities where the taxpayer’s headquarters are located, tax paid per occurrence) for tax periods from May to September 2024 (for those declaring value-added tax monthly) and the second quarter of 2024, third quarter of 2024 (for those declaring value-added tax quarterly) of the enterprises, organizations mentioned in Article 3 of this Decree. The extension period is 5 months for the value-added tax of May 2024, June 2024, and the second quarter of 2024, 4 months for the value-added tax of July 2024, 3 months for the value-added tax of August 2024, and 2 months for the value-added tax of September 2024 and the third quarter of 2024. The extension period described at this point is calculated from the tax payment deadline according to the law on tax management.

Enterprises and organizations eligible for the extension shall declare and submit monthly, quarterly value-added tax returns according to current legal regulations but are not required to pay the value-added tax arising on the declared value-added tax returns. The tax payment deadline for value-added tax of the monthly, quarterly tax period is extended as follows:

The tax payment deadline for the value-added tax of May 2024 is no later than November 20, 2024.

The tax payment deadline for the value-added tax of June 2024 is no later than December 20, 2024.

The tax payment deadline for the value-added tax of July 2024 is no later than December 20, 2024.

The tax payment deadline for the value-added tax of August 2024 is no later than December 20, 2024.

The tax payment deadline for the value-added tax of September 2024 is no later than December 20, 2024.

The tax payment deadline for the value-added tax of the second quarter of 2024 is no later than December 31, 2024.

The tax payment deadline for the value-added tax of the third quarter of 2024 is no later than December 31, 2024.

b) In cases where enterprises, organizations mentioned in Article 3 of this Decree have branches or affiliated units that file value-added tax returns separately with the tax authorities of the branches or affiliated units, these branches or affiliated units are also eligible for the value-added tax payment extension. If branches or affiliated units of enterprises, organizations specified in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree do not have business production activities in economic sectors, fields eligible for the extension, these branches or affiliated units are not eligible for the value-added tax payment extension.

Therefore, the deadline for submitting the value-added tax return for the tax period of December 2024 is not extended, hence the taxpayer is obliged to submit within the stipulated time.