When is the 2025 Tet Thanh Minh according to the Vietnamese lunisolar calendar? What tax return deadline is on April 20 of the Gregorian calendar in Vietnam?
When is the 2025 Tet Thanh Minh according to the Vietnamese lunisolar calendar?
Tet Thanh Minh is a special occasion of the year, usually occurring at the beginning of the 3rd lunar month. It is a time for descendants to express filial piety and remembrance of their ancestors through activities such as cleaning graves, offering sacrifices, and praying for peace and happiness. This custom has existed through generations, reflecting the Vietnamese spirit of "drinking from the source."
Based on the 3rd lunar month of the 2025 perpetual calendar as follows:
Thus, in 2025, Tet Thanh Minh falls on the 7th day of the 3rd lunar month (equivalent to April 4, Gregorian calendar), which is a Friday. The Tet Thanh Minh 2025 period lasts from April 4 to April 20 of the Gregorian calendar.
In the Eastern solar term system, there are 24 solar terms each year, reflecting the operation of weather and seasons. The Qing Ming (Thanh Minh) term is the 5th solar term in this cycle, signifying the clear and bright sky. The word "thanh" means pure, and "minh" represents brightness, signifying the harmonious time of heaven and earth, when plants sprout. Below are the activities recommended during Tet Thanh Minh:
(1) Grave visiting and tending to ancestral graves
Grave visiting is the most important activity on this day. Descendants will clean the graves, pull weeds, polish tombstones, and decorate with fresh flowers and incense. This is not only a time to honor ancestors but also an opportunity for family generations to gather and strengthen bonds.
(2) Preparing ritual offerings
The ritual offerings for Tet Thanh Minh can be conducted at the grave or at home. Offerings often include a traditional meal tray, fruits, wine, and cakes. The head of the family prays to express gratitude and ask for peace and prosperity in life.
(3) Tidying up the house and ancestral altar
In addition to tending to graves, many families also clean the ancestral altar and rearrange worship items. This action shows respect and helps make the worship space more solemn and cozy.
Note: Information is for reference only!
When is the 2025 Tet Thanh Minh according to the Vietnamese lunisolar calendar? (Image from the Internet)
What tax return deadline is on April 20 of the Gregorian calendar in Vietnam?
According to Article 44 of the Law on Tax Administration 2019, the tax return filing deadline is stipulated as follows:
Deadline for filing tax returns
- The deadline for filing tax returns for taxes declared monthly and quarterly is specified as follows:
a) No later than the 20th day of the subsequent month for monthly tax declarations;
b) No later than the last day of the first month of the subsequent quarter for quarterly tax declarations.
...
Accordingly, the deadline for filing monthly tax returns is no later than the 20th day of the month following the month in which the tax liability arises.
According to Clause 1, Article 8 of Decree 126/2020/ND-CP, taxes declared monthly include:
(1) Value-added tax, personal income tax. If the taxpayer meets the criteria outlined in Article 9 of Decree 126/2020/ND-CP, they may choose to declare quarterly.
(2) Special consumption tax.
(3) Environmental protection tax.
(4) Resource tax, except for resource tax specified at point e, clause 1, Article 8 of Decree 126/2020/ND-CP
Thus, April 20, 2025, is the deadline for filing monthly tax returns for the mentioned types of taxes.
What is the penalty for late submission of the January 2025 personal income tax return in Vietnam?
According to Article 13 of Decree 125/2020/ND-CP, penalties for late submission of the January personal income tax return are as follows:
(1) A warning is issued for late submission of personal income tax returns from 01 to 05 days with mitigating circumstances.
(2) A fine ranging from VND 2,000,000 to VND 5,000,000 for late submission of value-added tax returns from 01 to 30 days, except as specified in Clause 1, Article 13 of Decree 125/2020/ND-CP
(3) A fine ranging from VND 5,000,000 to VND 8,000,000 for late submission of value-added tax returns between 31 and 60 days.
(4) A fine ranging from VND 8,000,000 to VND 15,000,000 for the following acts:
- Late submission of personal income tax returns by 61 to 90 days after the deadline;
- Late submission of personal income tax returns by 91 days or more without tax payable;
- Failing to submit personal income tax returns but no tax payable;
(5) A fine ranging from VND 15,000,000 to VND 25,000,000 for late submission of personal income tax returns over 90 days from the deadline, where tax is payable, and the tax, late payment has been fully paid to the state budget before the tax authority announces the tax inspection, audit decision, or before the tax authority issues a record of the delay in filing according to Clause 11, Article 143 of the Law on Tax Administration 2019.
If the penalty amount specified in this clause exceeds the tax amount on the tax return, the maximum penalty shall be equal to the tax amount but not lower than the average level of the fine in Clause 4, Article 13 of Decree 125/2020/ND-CP
Additionally, the violator must undertake remedial measures:
- Compulsory payment of late tax amounts to the state budget for violations specified in Clauses 1, 2, 3, 4, and 5 of Article 13 Decree 125/2020/ND-CP in the event of late filing leading to late tax payment;
- Compulsory submission of tax returns and accompanying documents for violations specified at points c, d, Clause 4, Article 13 of Decree 125/2020/ND-CP
Note: The penalty for late filing of personal income tax returns mentioned above applies to violations committed by organizations. For individuals, the penalty is 1/2 of that for organizations (according to Clause 5, Article 5 of Decree 125/2020/ND-CP)
