What is the list of public holidays in Vietnam in 2025? How shall taxes be declared if deadlines faill on a public holiday in Vietnam?

Vietnam's public holidays in the Gregorian and Lunar Calendar for the Year 2025

The year 2025 promises to bring many special and meaningful holidays, providing opportunities for everyone to commemorate, reunite, and create unforgettable memories together. Let's prepare a schedule for the holidays in 2025 to get ready for those memorable moments with family and friends.

Below is the calendar of public holidays in the Gregorian and Lunar Calendar for 2025:

Note: Information is for reference only!

What is the list of public holidays in Vietnam in 2025? How shall taxes be declared if deadlines faill on a public holiday in Vietnam? (Image from the Internet)

How shall taxes be declared if deadlines faill on a public holiday in Vietnam?

Based on Article 86 of Circular 80/2021/TT-BTC, the regulation is as follows:

Tax Declaration Filing Deadline and Tax Payment Deadline

The tax declaration filing deadline is implemented according to the provisions in clauses 1, 2, 3, 4, 5 Article 44 of the Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. The tax payment deadline is implemented according to the provisions in clauses 1, 2, 3 Article 55 of the Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. In cases where the tax declaration filing deadline or tax payment deadline coincides with a day off according to regulations, the deadline will be moved to the next working day according to the Civil Code.

Thus, according to the above regulation, if the tax declaration filing deadline or tax payment deadline coincides with a public holiday, the deadline will be moved to the next working day following that holiday.

What are cases required to pay late payment interests in Vietnam?

Based on clause 1 Article 59 of the Law on Tax Administration 2019, the cases required to pay late payment interests include:

(1) Taxpayers who pay taxes later than the stipulated deadline, the extended tax payment deadline, the deadline stated in the tax authority's notice, or the deadline in the tax enforcement decision or handling decision by the tax authority;

(2) Taxpayers who file supplementary tax declarations increasing the amount of tax payable or if the tax authority or competent state authority audits or inspects and discovers underreported tax payable, then late payment interests must be paid on the increased tax amount from the day following the last day of the tax payment deadline for the tax period with errors, or from the day after the deadline of the initial customs declaration;

(3) Taxpayers who file supplementary tax declarations reducing the refunded tax amount or if the tax authority or competent state authority audits or inspects and discovers the refunded tax amount is less than the refunded tax amount then late payment interests must be paid on the refunded tax amount to be recovered from the day the refund is received from the state budget;

(4) Cases allowed to pay tax arrears gradually as stipulated in clause 5 Article 124 of the Law on Tax Administration 2019;

(5) Cases not subject to administrative penalties for tax administration violations due to expiration of time limits but subject to tax arrears recovery as stipulated in clause 3 Article 137 of the Law on Tax Administration 2019;

(6) Cases not subject to administrative penalties for tax administration violations under acts stipulated in clauses 3 and 4 Article 142 of the Law on Tax Administration 2019;

(7) Agencies or organizations authorized by the tax authority to collect taxes but delay transferring tax payments, late payment interests, or fines of taxpayers to the state budget must pay late payment interests for the delayed payments as stipulated.