What is the Gregorian calendar date for Lunar New Year 2025? What happens if the đá bóng trực tiếp deadline falls on the Lunar New Year 2025 holidays in Vietnam?
What is the Gregorian calendar date for Lunar New Year 2025?
The Lunar New Year 2025 will fall on the following days:
- December 28, Lunar calendar (28 Tet): Monday, January 27, 2025 (Gregorian calendar)
- December 29, Lunar calendar (29 Tet): Tuesday, January 28, 2025 (Gregorian calendar)
- January 1, Lunar calendar (1st Day of Tet): Wednesday, January 29, 2025 (Gregorian calendar)
- January 2, Lunar calendar (2nd Day of Tet): Thursday, January 30, 2025 (Gregorian calendar)
- January 3, Lunar calendar (3rd Day of Tet): Friday, January 31, 2025 (Gregorian calendar)
- January 4, Lunar calendar (4th Day of Tet): Saturday, February 1, 2025 (Gregorian calendar)
- January 5, Lunar calendar (5th Day of Tet): Sunday, February 2, 2025 (Gregorian calendar)
Thus, the 1st Day of Lunar New Year 2025 is January 29, 2025, according to the Gregorian calendar.
What is the Gregorian calendar date for Lunar New Year 2025? What happens if the đá bóng trực tiếp deadline falls on the Lunar New Year 2025 holidays in Vietnam? (Image from the Internet)
What happens if the đá bóng trực tiếp deadline falls on the Lunar New Year 2025 holiday in Vietnam?
Based on Article 86 ofCircular 80/2021/TT-BTC, the regulations are as follows:
Filing and Payment Deadlines for đá bóng trực tiếp Returns
The filing deadlines for đá bóng trực tiếp returns are in accordance with Clauses 1, 2, 3, 4, and 5 of Article 44 of the Law on đá bóng trực tiếp Administration and Article 10 of Decree No. 126/2020/ND-CP. The đá bóng trực tiếp payment deadlines are in accordance with Clauses 1, 2, 3 of Article 55 of the Law on đá bóng trực tiếp Administration and Article 18 of Decree No. 126/2020/ND-CP. In cases where the đá bóng trực tiếp filing or payment deadline coincides with a holiday, the deadline will be extended to the next working day, as stipulated in the Civil Code.
Therefore, if the đá bóng trực tiếp deadline falls on the Lunar New Year 2025 holiday, the đá bóng trực tiếp filing and payment deadlines will be extended to the next working day following the Lunar New Year 2025 holidays.
Vietnam: What does the đá bóng trực tiếp return include?
According to Article 43 of theLaw on đá bóng trực tiếp Administration 2019, the đá bóng trực tiếp return includes:
- Monthly đá bóng trực tiếp return for taxes declared and paid monthly includes the monthly đá bóng trực tiếp return
- Quarterly đá bóng trực tiếp return for taxes declared and paid quarterly includes the quarterly đá bóng trực tiếp return.
- Annual đá bóng trực tiếp return for taxes calculated on an annual basis includes:
+ Annual đá bóng trực tiếp return and other documents relevant to the determination of the đá bóng trực tiếp payable.
+ đá bóng trực tiếp finalization dossier upon year
-end includes annual đá bóng trực tiếp finalization return, annual financial report, and transfer pricing documents related to đá bóng trực tiếp finalization.
- đá bóng trực tiếp return for each đá bóng trực tiếp obligation arising includes:
+ đá bóng trực tiếp return.
+ Invoices, contracts, and other documents related to đá bóng trực tiếp obligations as prescribed by law.
- For exported and imported goods, the customs dossier as prescribed in the Law on Customs is used as the đá bóng trực tiếp return.
- đá bóng trực tiếp return for cases of terminating operations, terminating contracts, converting enterprise type, or reorganizing enterprises includes:
+ đá bóng trực tiếp finalization return.
+ Financial report up to the point of terminating operations or contracts, changing enterprise type, or reorganizing enterprises.
+ Other documents relevant to đá bóng trực tiếp finalization
.- Country-by-country profit report in cases where the top parent company of the multinational corporation in Vietnam has cross-border associated transactions and global consolidated revenue exceeding the prescribed level or where the top parent company abroad is required to prepare a country-by-country profit report according to the regulations of the host country.
- The Government regulates the details of đá bóng trực tiếp returns as prescribed in this Article; specifies taxes declared monthly, quarterly, annually, or for each arising đá bóng trực tiếp obligation, as well as đá bóng trực tiếp finalization; declaration, provision, exchange, and use of information for country-by-country profit reports; and criteria for determining taxpayers who declare taxes quarterly.
Where to submit the đá bóng trực tiếp return in Vietnam?
According to Article 45 of theLaw on đá bóng trực tiếp Administration 2019, taxpayers shall submit their đá bóng trực tiếp returns to the directly managing đá bóng trực tiếp authority.
In cases of filing đá bóng trực tiếp returns under a one-stop inter-agency mechanism, the filing location follows the regulations of that mechanism.
The submission of đá bóng trực tiếp returns for export and import goods is done according to the provisions of theLuật Hải trực tiếp bóng.
The Government regulates the filing location of đá bóng trực tiếp returns in the following cases:
- Taxpayers engaged in multiple production and business activities.
- Taxpayers conducting production and business activities in multiple locations; taxpayers incurring đá bóng trực tiếp obligations for taxes declared and paid per each arising obligation.
- Taxpayers with đá bóng trực tiếp obligations related to land revenues; granting rights to exploit water resources and mineral resources.
- Taxpayers incurring obligations for personal income đá bóng trực tiếp finalization.
- Taxpayers filing taxes through electronic transactions and other necessary cases.
