Vietnam: How many days off are there on April 30 and May 1, 2025? How to handle xem bóng đá trực tiếp nhà cái cases where tax submission deadlines coincide with xem bóng đá trực tiếp nhà cái April 30 and May 1 in Vietnam?
Vietnam: How many days off are there on April 30 and May 1, 2025?
Based on Article 112 of xem bóng đá trực tiếp nhà cáiLabor Code 2019which stipulates xem bóng đá trực tiếp nhà cái holidays as follows:
Holidays
- Employees are entitled to full paid leave on xem bóng đá trực tiếp nhà cái following holidays:
a) New Year's Day: 01 day (January 1);
b) Lunar New Year: 05 days;
c) Victory Day: 01 day (April 30);
d) International Labor Day: 01 day (May 1);
đ) National Day: 02 days (September 2 and 01 adjacent day before or after);
e) Hung Kings' Commemoration Day: 01 day (March 10 of xem bóng đá trực tiếp nhà cái lunar calendar).
- Foreign employees working in Vietnam, in addition to xem bóng đá trực tiếp nhà cái holidays stipulated in Clause 1 of this Article, are entitled to an additional day off for their national traditional New Year and one day off for their national Independence Day.
3. Annually, based on practical conditions, xem bóng đá trực tiếp nhà cái Prime Minister of xem bóng đá trực tiếp nhà cái Government of Vietnam decides specifically xem bóng đá trực tiếp nhà cái days off stipulated in point b and point đ of Clause 1 of this Article.
On December 3, 2024, xem bóng đá trực tiếp nhà cái Ministry of Labor, War Invalids and Social Affairs issuedThông báo 6150/TB-BLĐTBXH năm 2024 nghỉ, in which it announced xem bóng đá trực tiếp nhà cái holidays on April 30 and May 1, 2025, for officials and public employees as well as workers in non-state companies and enterprises.
To be specific:, officials and public employees will exchange their working day from Friday, May 2, 2025, to Saturday, April 26, 2025. Therefore, for xem bóng đá trực tiếp nhà cái Victory Day on April 30 and International Labor Day on May 1, 2025, officials and public employees are entitled to a continuous holiday of 05 days from Wednesday, April 30, 2025, to xem bóng đá trực tiếp nhà cái end of Sunday, May 4, 2025 (with a make-up work day on Saturday, April 26, 2025).
Thus,xem bóng đá trực tiếp nhà cái holiday schedule for April 30 and May 1, 2025, will be from April 30, 2025, to May 4, 2025 (from Wednesday to Sunday), totaling 05 consecutive days.
Note:For agencies and units that do not apply xem bóng đá trực tiếp nhà cái fixed weekly break on Saturdays and Sundays, xem bóng đá trực tiếp nhà cái holiday schedule will be arranged based on xem bóng đá trực tiếp nhà cái specific program and plan of xem bóng đá trực tiếp nhà cái unit, in accordance with xem bóng đá trực tiếp nhà cái law. Employers are encouraged to apply xem bóng đá trực tiếp nhà cái holiday schedule on April 30 and International Labor Day on May 1, 2025, for workers similarly to officials and public employees.
How to handle xem bóng đá trực tiếp nhà cái cases where tax submissiondeadlinescoincide with xem bóng đá trực tiếp nhà cái April 30 and May 1 in Vietnam?
According to Article 86 ofCircular 80/2021/TT-BTCstipulated as follows:
Deadline for Tax Declaration submission and Tax Payment
xem bóng đá trực tiếp nhà cái deadline for tax declaration submission follows xem bóng đá trực tiếp nhà cái provisions of Clauses 1, 2, 3, 4, 5 of Article 44 of xem bóng đá trực tiếp nhà cái Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. xem bóng đá trực tiếp nhà cái deadline for tax payment follows xem bóng đá trực tiếp nhà cái provisions of Clauses 1, 2, 3 of Article 55 of xem bóng đá trực tiếp nhà cái Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. In cases where xem bóng đá trực tiếp nhà cái deadline for tax declaration submission or tax payment coincides with a holiday, xem bóng đá trực tiếp nhà cái deadline will be xem bóng đá trực tiếp nhà cái next working day following that holiday as prescribed in xem bóng đá trực tiếp nhà cái Civil Code.
Thus, as per xem bóng đá trực tiếp nhà cái above regulation, if xem bóng đá trực tiếp nhà cái deadline for tax declaration submission or tax payment coincides with xem bóng đá trực tiếp nhà cáiApril 30 and May 1holidays, xem bóng đá trực tiếp nhà cái deadline for tax declaration submission or tax payment will be xem bóng đá trực tiếp nhà cái next working day after xem bóng đá trực tiếp nhà cái holiday.
Note:xem bóng đá trực tiếp nhà cái time for electronic tax submission and electronic tax payment is 24 hours a day and 7 days a week, including holidays, public holidays, and New Year days according to Article 8 ofCircular 19/2021/TT-BTC.
Is there a penalty for late tax declaration submission in Vietnam?
According to Article 13 ofDecree 125/2020/ND-CPregarding penalties for late tax declaration submission as follows:
- A warning is issued for tax declaration submission late by 01 to 05 days with mitigating circumstances.
- A fine ranging from 2,000,000 VND to 5,000,000 VND for tax declaration submission late by 01 to 30 days, except for instances specified in Clause 1, Article 13 ofDecree 125/2020/ND-CP.
- A fine ranging from 5,000,000 VND to 8,000,000 VND for tax declaration submission late by 31 to 60 days.
- A fine ranging from 8,000,000 VND to 15,000,000 VND for any of xem bóng đá trực tiếp nhà cái following acts:
+ Tax declaration submission late by 61 to 90 days;
+ Tax declaration submission late by 91 days or more without incurring tax payable;
+ Non-submission of tax declarations without incurring tax payable;
+ Failure to submit xem bóng đá trực tiếp nhà cái annexes as prescribed on tax management for affiliated companies along with corporate income tax finalization declarations.
- A fine ranging from 15,000,000 VND to 25,000,000 VND for tax declaration submission late by over 90 days from xem bóng đá trực tiếp nhà cái deadline when tax is payable, and xem bóng đá trực tiếp nhà cái taxpayer has paid xem bóng đá trực tiếp nhà cái full tax amount and late payment to xem bóng đá trực tiếp nhà cái state budget before xem bóng đá trực tiếp nhà cái tax authority announces a tax inspection or examination decision, or before xem bóng đá trực tiếp nhà cái tax authority issues a record of xem bóng đá trực tiếp nhà cái late submission violation as prescribed in Clause 11, Article 143 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019.
If xem bóng đá trực tiếp nhà cái penalty amount applied under this Clause exceeds xem bóng đá trực tiếp nhà cái tax amount declared on xem bóng đá trực tiếp nhà cái tax declaration, xem bóng đá trực tiếp nhà cái maximum penalty amount will be equivalent to xem bóng đá trực tiếp nhà cái tax amount payable as declared on xem bóng đá trực tiếp nhà cái tax declaration, but no less than xem bóng đá trực tiếp nhà cái average fine in xem bóng đá trực tiếp nhà cái fine bracket stipulated in Clause 4, Article 13 ofDecree 125/2020/ND-CP.
Note: xem bóng đá trực tiếp nhà cái aforementioned fines are applicable to organizations. Fines for individuals committing similar violations are 1/2 of those for organizations based on Clause 5, Article 5 ofDecree 125/2020/ND-CP.
