What is đá bóng trực tiếp Gregorian date for đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday of Vietnam? What are regulations on VAT and extending đá bóng trực tiếp deadline for submitting tax returns on đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday of Vietnam?
What is đá bóng trực tiếp Gregorian date for đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday of Vietnam?
đá bóng trực tiếp 2025 Tet holiday, will have its 3rd day fall on January 31, 2025, in đá bóng trực tiếp Gregorian calendar. Specifically, đá bóng trực tiếp details are as follows:
- 28th day of Tet:Monday, January 27, 2025, Gregorian date
- 29th day of Tet:Tuesday, January 28, 2025, Gregorian date
- 1st day of Tet:Wednesday, January 29, 2025, Gregorian date
- 2nd day of Tet:Thursday, January 30, 2025, Gregorian date
- 3rd day of Tet:Friday, January 31, 2025, Gregorian date
- 4th day of Tet:Saturday, February 1, 2025, Gregorian date
- 5th day of Tet:Sunday, February 2, 2025, Gregorian date
Note: đá bóng trực tiếp information regarding đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday's Gregorian date is for reference only!
What is đá bóng trực tiếp Gregorian date for đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday of Vietnam? What are regulations on VAT andextending đá bóng trực tiếp deadline for submitting tax returns on đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday of Vietnam? (Image from đá bóng trực tiếp Internet)
What are regulations on VAT and extending đá bóng trực tiếp deadline for submitting tax returns on đá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday of Vietnam?
Based on Clause 1, Article 1 ofDecree 91/2022/ND-CPamendingNghị định 126/2020/NĐ-CPguiding đá bóng trực tiếp Law on Tax Administration, đá bóng trực tiếp provisions are as follows:
Addition of Article 6a as follows:
“Article 6a. End of term
đá bóng trực tiếp deadline for submitting tax returns, paying taxes, đá bóng trực tiếp period for tax administration agencies to process documents, and đá bóng trực tiếp effective period of đá bóng trực tiếp coercive enforcement decision on tax administration are implemented according to đá bóng trực tiếp Law on Tax Administration and this Decree. If đá bóng trực tiếp last day of đá bóng trực tiếp deadline for submitting tax returns, paying taxes, đá bóng trực tiếp period for tax administration agencies to process documents, or đá bóng trực tiếp effective period of enforcement decision coincides with a holiday as prescribed, đá bóng trực tiếp last day of đá bóng trực tiếp deadline is calculated as đá bóng trực tiếp next working day immediately following that holiday.
Therefore, if đá bóng trực tiếp VAT declaration submission deadline falls onđá bóng trực tiếp 3rd day of đá bóng trực tiếp 2025 Tet holiday, đá bóng trực tiếp last day of đá bóng trực tiếp deadline is calculated as đá bóng trực tiếp next working day immediately following đá bóng trực tiếp holiday.
What are đá bóng trực tiếp penalties for late submission of VAT tax returns in Vietnam?
According to đá bóng trực tiếp provisions of Article 13 ofDecree 125/2020/ND-CPon penalties for violations of đá bóng trực tiếp deadline for submitting tax returns, as follows:
- A warning penalty for submitting tax returns late from 01 day to 05 days with mitigating circumstances.
- A fine ranging from VND 2,000,000 to VND 5,000,000 for submitting tax returns late from 01 day to 30 days, except for cases prescribed in Clause 1 of this Article.
- A fine ranging from VND 5,000,000 to VND 8,000,000 for submitting tax returns late from 31 days to 60 days.
- A fine ranging from VND 8,000,000 to VND 15,000,000 for any of đá bóng trực tiếp following acts:
- Submitting tax returns late from 61 days to 90 days;
- Submitting tax returns late from 91 days or more with no tax payable;
- Not submitting tax returns but with no tax payable;
- Not submitting annexes as required by tax management regulations for enterprises with related-party transactions attached to corporate income tax finalization documents.
- A fine ranging from VND 15,000,000 to VND 25,000,000 for submitting tax returns more than 90 days past đá bóng trực tiếp deadline, with tax payable, and đá bóng trực tiếp taxpayer has paid đá bóng trực tiếp full tax amount, late payment amount into đá bóng trực tiếp state budget before đá bóng trực tiếp tax authorities announce đá bóng trực tiếp tax inspection or audit decision or before đá bóng trực tiếp tax authority records đá bóng trực tiếp act of late submission of tax returns according to Clause 11, Article 143 ofTax Administration Law 2019.
Note:For đá bóng trực tiếp same administrative violation in tax and invoices, đá bóng trực tiếp fine for an organization is twice đá bóng trực tiếp fine for an individual.
How to extend đá bóng trực tiếp VAT submission deadline in Vietnam?
According to Clause 1, Article 4 ofDecree 64/2024/ND-CP, it is specifically stipulated as follows:
- For value-added tax (excluding value-added tax at đá bóng trực tiếp import stage)
+ Extension of đá bóng trực tiếp deadline for VAT payment for đá bóng trực tiếp payable VAT amount (including đá bóng trực tiếp tax amount allocated to other provincial/municipal levels where đá bóng trực tiếp taxpayer has its headquarters, đá bóng trực tiếp tax paid upon each occurrence) for đá bóng trực tiếp tax period from May to September 2024 (for monthly VAT declaration) and đá bóng trực tiếp second quarter of 2024, đá bóng trực tiếp third quarter of 2024 (for quarterly VAT declaration) for enterprises and organizations mentioned in Article 3 of this Decree. đá bóng trực tiếp extension period is 05 months for đá bóng trực tiếp VAT of May 2024, June 2024, and đá bóng trực tiếp second quarter of 2024; đá bóng trực tiếp extension period is 04 months for đá bóng trực tiếp VAT of July 2024; đá bóng trực tiếp extension period is 03 months for đá bóng trực tiếp VAT of August 2024; đá bóng trực tiếp extension period is 02 months for đá bóng trực tiếp VAT of September 2024 and đá bóng trực tiếp third quarter of 2024. đá bóng trực tiếp extension period at this point is calculated from đá bóng trực tiếp deadline for paying VAT as prescribed by tax management law.
- Enterprises and organizations eligible for đá bóng trực tiếp extension shall declare and submit their Monthly and Quarterly VAT Declarations according to current legal regulations but are not required to pay đá bóng trực tiếp VAT amount payable on đá bóng trực tiếp declared VAT Declaration. đá bóng trực tiếp deadlines for paying VAT of đá bóng trực tiếp month, quarter are extended as follows:
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period May 2024 is no later than November 20, 2024.
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period June 2024 is no later than December 20, 2024.
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period July 2024 is no later than December 20, 2024.
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period August 2024 is no later than December 20, 2024.
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period September 2024 is no later than December 20, 2024.
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period second quarter 2024 is no later than December 31, 2024.
+ đá bóng trực tiếp deadline for VAT payment of đá bóng trực tiếp tax period third quarter 2024 is no later than December 31, 2024.
- In case enterprises and organizations mentioned in Article 3 ofDecree 64/2024/ND-CPhave branches or dependent units that perform separate VAT declarations with đá bóng trực tiếp tax authority that directly manages đá bóng trực tiếp branch or dependent unit, these branches or dependent units are also eligible for đá bóng trực tiếp VAT payment extension.
- If branches or dependent units of enterprises, organizations mentioned in Clauses 1, 2, and 3, Article 3 ofDecree 64/2024/ND-CPdo not engage in production or business activities in đá bóng trực tiếp economic sectors or fields eligible for đá bóng trực tiếp extension, then đá bóng trực tiếp branches or dependent units are not subject to đá bóng trực tiếp VAT payment extension.
