How many days are there in February 2025? What is the deadline for submitting xem bóng đá trực tiếp nhà cái for February 2025 in Vietnam?
How many days are there in February 2025?
February 2025 has28 daysbecause xem bóng đá trực tiếp nhà cái year 2025 is not a leap year. To be specific, as shown in xem bóng đá trực tiếp nhà cái image below:
Lunar and Solar Calendar February 2025
Information for reference purposes only!
How many days are there in February 2025? What is the deadline for submitting xem bóng đá trực tiếp nhà cái for February 2025 in Vietnam? (Image from Internet)
What is the deadline for submitting xem bóng đá trực tiếp nhà cái for February 2025 in Vietnam?
According to Clause 1 Article 44 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019, xem bóng đá trực tiếp nhà cái deadline for submitting tax declaration dossiers is stipulated as follows:
Deadline for submitting tax declaration dossiers
- xem bóng đá trực tiếp nhà cái deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is regulated as follows:
a) No later than xem bóng đá trực tiếp nhà cái 20th day of xem bóng đá trực tiếp nhà cái month following xem bóng đá trực tiếp nhà cái month in which xem bóng đá trực tiếp nhà cái tax liability arises for cases of monthly declaration and payment;
b) No later than xem bóng đá trực tiếp nhà cái last day of xem bóng đá trực tiếp nhà cái first month of xem bóng đá trực tiếp nhà cái following quarter for cases of quarterly declaration and payment.
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Accordingly, xem bóng đá trực tiếp nhà cái deadline for submitting xem bóng đá trực tiếp nhà cái monthly VAT declaration is no later than xem bóng đá trực tiếp nhà cái 20th day of xem bóng đá trực tiếp nhà cái following month in which xem bóng đá trực tiếp nhà cái tax liability arises.
Thus, the deadline for submitting xem bóng đá trực tiếp nhà cái for February 2025 is Thursday, March 20, 2025.
Whenshould xem bóng đá trực tiếp nhà cái be submitted monthly in Vietnam?
According to Point a Clause 1 Article 8 ofDecree 126/2020/ND-CP:
Types of taxes declared monthly, quarterly, annually, each time a tax liability arises and tax settlement declaration
- Taxes and other collections managed by xem bóng đá trực tiếp nhà cái tax authorities are subject to monthly declarations, including:
a) Value-added tax, personal income tax. Taxpayers who meet xem bóng đá trực tiếp nhà cái criteria specified in Article 9 of this Decree may choose to declare on a quarterly basis.
b) Special consumption tax.
c) Environmental protection tax.
d) Resource tax, excluding xem bóng đá trực tiếp nhà cái resource tax specified at Point e of this Clause.
đ) Fees and charges belonging to xem bóng đá trực tiếp nhà cái state budget (excluding fees and charges collected by xem bóng đá trực tiếp nhà cái representative offices of xem bóng đá trực tiếp nhà cái Socialist Republic of Vietnam abroad as regulated in Article 12 of this Decree; customs fees; transit goods, baggage, and vehicle fees).
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Referring to xem bóng đá trực tiếp nhà cái provision at Point a Clause 1 Article 9 ofDecree 126/2020/ND-CP:
Criteria for quarterly declaration of VAT and personal income tax
- Criteria for quarterly tax declaration
a) Quarterly VAT declaration applies to:
a.1) Taxpayers subject to monthly VAT declaration as stipulated in Point a Clause 1 Article 8 of this Decree, if their total sales revenue and service provision revenue of xem bóng đá trực tiếp nhà cái preceding year is 50 billion VND or less, they may declare VAT quarterly.Sales revenue and service provision revenue is determined as xem bóng đá trực tiếp nhà cái total revenue on VAT declarations of xem bóng đá trực tiếp nhà cái tax periods in xem bóng đá trực tiếp nhà cái calendar year.
If taxpayers implement concentrated tax declaration at their headquarters for dependent units or business locations, xem bóng đá trực tiếp nhà cái sales revenue and service provision revenue includes xem bóng đá trực tiếp nhà cái revenue of dependent units and business locations.
a.2) Taxpayers newly commencing operations or businesses may choose to declare VAT quarterly. After completing 12 months of production and business, from xem bóng đá trực tiếp nhà cái subsequent calendar year, xem bóng đá trực tiếp nhà cái revenue level of xem bóng đá trực tiếp nhà cái previous full calendar year will be used as xem bóng đá trực tiếp nhà cái basis to declare VAT on a monthly or quarterly tax period.
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Thus, generally, taxpayers must submit xem bóng đá trực tiếp nhà cái monthly, unless they meet the criteria below, allowing them to choose to declare and submit VAT declarations quarterly:
- If xem bóng đá trực tiếp nhà cái total sales revenue and service provision revenue of xem bóng đá trực tiếp nhà cái previous year is 50 billion VND or less.
- In xem bóng đá trực tiếp nhà cái case of new business activities. After completing 12 months of production and business, from xem bóng đá trực tiếp nhà cái subsequent calendar year, xem bóng đá trực tiếp nhà cái revenue level of xem bóng đá trực tiếp nhà cái previous full calendar year will be used as xem bóng đá trực tiếp nhà cái basis for VAT declaration on a monthly or quarterly tax period.
What are the penalties for late submission of xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 13 ofDecree 125/2020/ND-CP, penalties for late submission of xem bóng đá trực tiếp nhà cái are stipulated as follows:
(1)A warning penalty applies for late submission of xem bóng đá trực tiếp nhà cái from 01 to 05 days with mitigating circumstances.
(2)A monetary penalty from 2,000,000 VND to 5,000,000 VND applies for late submission of xem bóng đá trực tiếp nhà cái from 01 to 30 days, excluding cases stipulated in clause 1 Article 13 ofDecree 125/2020/ND-CP.
(3)A monetary penalty from 5,000,000 VND to 8,000,000 VND applies for late submission of xem bóng đá trực tiếp nhà cái from 31 to 60 days.
(4)A monetary penalty from 8,000,000 VND to 15,000,000 VND applies for xem bóng đá trực tiếp nhà cái following acts:
- Late submission of xem bóng đá trực tiếp nhà cái from 61 to 90 days;
- Late submission of xem bóng đá trực tiếp nhà cái from 91 days or more but with no tax payable;
- Non-submission of xem bóng đá trực tiếp nhà cái but with no tax payable;
(5)A monetary penalty from 15,000,000 VND to 25,000,000 VND applies for late submission of xem bóng đá trực tiếp nhà cái over 90 days from the deadline, with tax payable, provided the taxpayer has paid the full tax amount and late payment interest into the state budget before the tax authority announces a decision to inspect or audit the tax or before the tax authority draws up a record for late submission of the tax declaration dossier as stipulated in Clause 11 Article 143 of theLaw on Tax Administration 2019.
If xem bóng đá trực tiếp nhà cái penalty amount as per this clause exceeds xem bóng đá trực tiếp nhà cái payable tax amount on xem bóng đá trực tiếp nhà cái tax declaration dossier, xem bóng đá trực tiếp nhà cái maximum penalty shall be equal to xem bóng đá trực tiếp nhà cái payable tax amount but not less than xem bóng đá trực tiếp nhà cái average of xem bóng đá trực tiếp nhà cái fine frame stipulated in Clause 4 Article 13 ofDecree 125/2020/ND-CP.
Additionally, individuals who engage in such violations must take corrective measures:
- Be required to pay enough late payment interest to xem bóng đá trực tiếp nhà cái state budget for violations stipulated in Clauses 1, 2, 3, 4, and 5 Article 13 ofDecree 125/2020/ND-CP, in the event that the taxpayer's delayed submission of xem bóng đá trực tiếp nhà cái leads to late tax payment.
- Be required to submit outstanding tax declaration dossiers and supplementary attachments for violations listed in Points c, d Clause 4 Article 13 ofDecree 125/2020/ND-CP.
Note:The aforementioned monetary penalties for late submission of xem bóng đá trực tiếp nhà cái apply to violations committed by organizations. For individuals committing similar violations, the monetary penalty is half the penalty for organizations (according to Clause 5 Article 5 ofDecree 125/2020/ND-CP).
