Vietnam: May quarterly vtv2 trực tiếp bóng đá hôm nay returns for Quarter 4 be extended and submitted after the Tet holiday?

Which taxes are declared quarterly in Vietnam?

Based on Clause 2, Article 8 ofDecree 126/2020/ND-CP, the taxes declared quarterly for the year 2025 are specified as follows:

(1) Corporate Income vtv2 trực tiếp bóng đá hôm nayfor foreign airlines, foreign reinsurance.

(2) Value Added vtv2 trực tiếp bóng đá hôm nay, Corporate Income vtv2 trực tiếp bóng đá hôm nay, Personal Income vtv2 trực tiếp bóng đá hôm nayfor credit institutions or third parties authorized by credit institutions to handle secured assets pending processing, declaring on behalf of the taxpayers with secured assets.

(3) Personal Income vtv2 trực tiếp bóng đá hôm nayfor organizations, individuals providing income subject to vtv2 trực tiếp bóng đá hôm nay withholding in accordance with the personal income vtv2 trực tiếp bóng đá hôm nay law, where such organizations, individuals choose to declare Value Added vtv2 trực tiếp bóng đá hôm nay quarterly and choose to declare Personal Income vtv2 trực tiếp bóng đá hôm nay quarterly; individuals with income from salaries, wages directly declare taxes with the vtv2 trực tiếp bóng đá hôm nay authorities and choose to declare Personal Income vtv2 trực tiếp bóng đá hôm nay quarterly.

(4) Other types of taxes, levies belonging to the state budgetby organizations, individuals declaring taxes on behalf, paying taxes on behalf of other individuals where such organizations, individuals choose to declare Value Added vtv2 trực tiếp bóng đá hôm nay quarterly and choose to declare taxes on behalf of individuals quarterly, except as provided at Point g, Clause 4, Article 8 ofDecree 126/2020/ND-CP.

(5) Surchargeswhen crude oil prices increase (excluding petroleum activities of the Vietsovpetro Joint Venture at Block 09.1).

Vietnam: May quarterly vtv2 trực tiếp bóng đá hôm nay returns for Quarter 4 be extended and submitted after the Tet holiday?

Based on Article 44 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019on the deadline for vtv2 trực tiếp bóng đá hôm nay submission, specific regulations are as follows:

Deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration documents

1. The deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration documents for monthly or quarterly declared taxes is regulated as follows:

a) No later than the 20th day of the month following the month of vtv2 trực tiếp bóng đá hôm nay obligation arises for monthly declarations;

b) No later than the last day of the first month of the quarter following the quarter of vtv2 trực tiếp bóng đá hôm nay obligation arises for quarterly declarations.

...

According to the above regulation, the deadline for submitting Quarter 4 vtv2 trực tiếp bóng đá hôm nay returns is the last day of the first month of the quarter following the quarter of vtv2 trực tiếp bóng đá hôm nay obligation, meaning the deadline for Quarter 4 vtv2 trực tiếp bóng đá hôm nay declarations is January 31, 2025 (coinciding with the 3rd day of Tet Spring At Ty 2025).

According to Article 86 ofCircular 80/2021/TT-BTCregulation:

Deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration documents and vtv2 trực tiếp bóng đá hôm nay payment dates

The deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration documents follows the provisions of Clauses 1, 2, 3, 4, 5, Article 44 of the Law on vtv2 trực tiếp bóng đá hôm nay Administration, and Article 10 of Decree No. 126/2020/ND-CP. The deadline for vtv2 trực tiếp bóng đá hôm nay payment is according to Clauses 1, 2, 3 of Article 55 of the Law on vtv2 trực tiếp bóng đá hôm nay Administration and Article 18 of Decree No. 126/2020/ND-CP.If the deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration documents, vtv2 trực tiếp bóng đá hôm nay payment coincides with a holiday, the deadline is extended to the next working day according to the provisions of the Civil Code.

Thus, according to the above regulation, if the vtv2 trực tiếp bóng đá hôm nay deadline for Quarter 4 falls on a holiday, it will be extended, and the vtv2 trực tiếp bóng đá hôm nay payment deadline will be counted as the next working day following the holiday (which is February 3, 2025).

Note:Electronic vtv2 trực tiếp bóng đá hôm nay declaration and payment can be done 24 hours a day and 7 days a week, including weekends, holidays, and Tet in accordance with Article 8 ofCircular 19/2021/TT-BTC

Vietnam: May quarterly vtv2 trực tiếp bóng đá hôm nay returns for Quarter 4 be extended and submitted afterthe Tet holiday? (Image from the Internet)

What are the administrative penalties for late submission of the 2024 Quarter 4 vtv2 trực tiếp bóng đá hôm nay return in Vietnam?

Based on Article 13 ofDecree 125/2020/ND-CPon penalties for late submission of vtv2 trực tiếp bóng đá hôm nay returns as follows:

- Warning for late filing of vtv2 trực tiếp bóng đá hôm nay declarations from 1 to 5 days, in case of mitigating circumstances.

- Fine from VND 2,000,000 to VND 5,000,000 for late submission of vtv2 trực tiếp bóng đá hôm nay declarations from 1 to 30 days.

- Fine from VND 5,000,000 to VND 8,000,000 for late submission of vtv2 trực tiếp bóng đá hôm nay declarations from 31 to 60 days.

- Fine from VND 8,000,000 to VND 15,000,000 for one of the following acts:

+ Submitting vtv2 trực tiếp bóng đá hôm nay declarations late from 61 to 90 days;

+ Submitting vtv2 trực tiếp bóng đá hôm nay declarations late from 91 days or more but no vtv2 trực tiếp bóng đá hôm nay is due;

+ Not submitting vtv2 trực tiếp bóng đá hôm nay declarations but no vtv2 trực tiếp bóng đá hôm nay is due;

+ Not submitting annexes under vtv2 trực tiếp bóng đá hôm nay management regulations for linked enterprises with vtv2 trực tiếp bóng đá hôm nay corporate income vtv2 trực tiếp bóng đá hôm nay settlement dossiers.

- Fine from VND 15,000,000 to VND 25,000,000 for submitting vtv2 trực tiếp bóng đá hôm nay returns more than 90 days late from the deadline, with outstanding vtv2 trực tiếp bóng đá hôm nay due, and where the taxpayer has fully paid vtv2 trực tiếp bóng đá hôm nay dues and late payment fees to the state budget before a vtv2 trực tiếp bóng đá hôm nay inspection or audit decision by the vtv2 trực tiếp bóng đá hôm nay authority or before the vtv2 trực tiếp bóng đá hôm nay authority's preparation of the minutes on late submission of vtv2 trực tiếp bóng đá hôm nay declarations according to Clause 11, Article 143 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019.

In case the fine imposed under this clause exceeds the vtv2 trực tiếp bóng đá hôm nay arising in the vtv2 trực tiếp bóng đá hôm nay declaration, the maximum fine shall be equal to the vtv2 trực tiếp bóng đá hôm nay owed based on the vtv2 trực tiếp bóng đá hôm nay declaration but not less than the average of the fine range provided in Clause 4, Article 13,Decree 125/2020/ND-CP.

Note: The fines mentioned above apply to organizations. Fines for individuals with the same violations are equal to 1/2 of the fines for organizations based on Clause 5, Article 5 ofDecree 125/2020/ND-CP.