What is trực tiếp bóng đá hôm nay euro next Vietnamese holiday after Tet holiday? How to handle if trực tiếp bóng đá hôm nay euro tax submission deadlines fall on public holidays in Vietnam?
What is trực tiếp bóng đá hôm nay euro next Vietnamese holiday after Tet holiday?
Hung Kings' Commemoration Day (trực tiếp bóng đá hôm nay euro 10th day of trực tiếp bóng đá hôm nay euro 3rd lunar month) is trực tiếp bóng đá hôm nay euro next holiday after Tet holiday. This is one of trực tiếp bóng đá hôm nay euro major holidays in Vietnam to commemorate trực tiếp bóng đá hôm nay euro founding efforts of trực tiếp bóng đá hôm nay euro Hung Kings.
Based on Article 112 of trực tiếp bóng đá hôm nay euroLabor Code 2019concerning holidays and New Year, as follows:
Public Holidays
- Employees are entitled to a fully paid leave on trực tiếp bóng đá hôm nay euro following holidays:
a) Solar New Year: 1 day (January 1 on trực tiếp bóng đá hôm nay euro Gregorian calendar);
b) Lunar New Year: 5 days;
c) Victory Day: 1 day (April 30 on trực tiếp bóng đá hôm nay euro Gregorian calendar);
d) International Labor Day: 1 day (May 1 on trực tiếp bóng đá hôm nay euro Gregorian calendar);
đ) National Day: 2 days (September 2 on trực tiếp bóng đá hôm nay euro Gregorian calendar and 1 day preceding or succeeding it);
e) Hung Kings' Commemoration Day: 1 day (trực tiếp bóng đá hôm nay euro 10th day of trực tiếp bóng đá hôm nay euro 3rd lunar month).
- Foreign employees working in Vietnam, in addition to trực tiếp bóng đá hôm nay euro holidays stipulated in Clause 1 of this Article, are entitled to an additional 1 traditional day of their country and 1 national day of their country.
3. Annually, based on actual conditions, trực tiếp bóng đá hôm nay euro Prime Minister of Vietnam decides specific days for holidays stipulated in Point b and Point đ of Clause 1 of this Article.
According to trực tiếp bóng đá hôm nay euro current regulations, employees and students nationwide will have a 1-day break on this occasion.
Hung Kings' Commemoration Day 2025 falls on Monday, April 7, 2025, according to trực tiếp bóng đá hôm nay euro Gregorian calendar. Therefore, people will have a holiday lasting at least 2 consecutive days, including Sunday (April 6) and trực tiếp bóng đá hôm nay euro holiday (April 7).
trực tiếp bóng đá hôm nay euro information is for reference only.
How to handle if thetax submission deadlinesfallon public holidays in Vietnam?
Based on Article 86 ofCircular 80/2021/TT-BTCwhich stipulates:
Tax Filing and Payment Deadlines
trực tiếp bóng đá hôm nay euro time for filing tax returns is implemented as prescribed in Clauses 1, 2, 3, 4, 5 of Article 44 of trực tiếp bóng đá hôm nay euro Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. trực tiếp bóng đá hôm nay euro tax payment deadline is implemented as prescribed in Clauses 1, 2, 3 of Article 55 of trực tiếp bóng đá hôm nay euro Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. If trực tiếp bóng đá hôm nay euro tax filing or payment deadline coincides with a holiday as stipulated, trực tiếp bóng đá hôm nay euro deadline for filing tax returns and paying taxes is considered to be trực tiếp bóng đá hôm nay euro next working day following that holiday, as prescribed by trực tiếp bóng đá hôm nay euro Civil Code.
Therefore, when trực tiếp bóng đá hôm nay euro tax filing or payment deadline coincides with a designated holiday, trực tiếp bóng đá hôm nay euro deadline for filing tax returns and paying taxes is deferred to trực tiếp bóng đá hôm nay euro next working day following that holiday or New Year period.
Note:trực tiếp bóng đá hôm nay euro timing for electronic tax filing and payment is available 24 hours per day and 7 days per week, including holidays and New Year's days as per Article 8 ofCircular 19/2021/TT-BTC.
What are penalties for latesubmission of tax returns in Vietnam?
Pursuant to Article 13 ofDecree 125/2020/ND-CP, trực tiếp bóng đá hôm nay euro penalties for late submission of tax returns are specified as follows:
- A warning is issued for late submission of tax returns from 1 day to 5 days with mitigating circumstances.
- A fine ranging from 2,000,000 VND to 5,000,000 VND applies for late submission of tax returns from 1 day to 30 days, except in cases specified in Clause 1, Article 13 ofDecree 125/2020/ND-CP.
- A fine ranging from 5,000,000 VND to 8,000,000 VND applies for late submission of tax returns from 31 days to 60 days.
- A fine ranging from 8,000,000 VND to 15,000,000 VND applies to one of trực tiếp bóng đá hôm nay euro following actions:
+ Late submission of tax returns from 61 days to 90 days;
+ Late submission of tax returns from 91 days or more with no tax due;
+ Non-submission of tax returns with no tax due;
+ Failure to submit annexes as per tax management regulations for enterprises with related party transactions accompanying corporate income tax finalization returns.
- A fine ranging from 15,000,000 VND to 25,000,000 VND applies for late submission of tax returns by over 90 days post-deadline, with tax dues, where trực tiếp bóng đá hôm nay euro taxpayer has paid trực tiếp bóng đá hôm nay euro full tax and late payment interest to trực tiếp bóng đá hôm nay euro state budget before trực tiếp bóng đá hôm nay euro tax authority announces a tax inspection or audit decision or before trực tiếp bóng đá hôm nay euro tax authority issues a record on trực tiếp bóng đá hôm nay euro late submission of tax returns as per Clause 11, Article 143 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019.
In trực tiếp bóng đá hôm nay euro case where trực tiếp bóng đá hôm nay euro fine exceeds trực tiếp bóng đá hôm nay euro payable tax on trực tiếp bóng đá hôm nay euro return, trực tiếp bóng đá hôm nay euro maximum fine shall be equal to trực tiếp bóng đá hôm nay euro tax payable but not lower than trực tiếp bóng đá hôm nay euro average fine of trực tiếp bóng đá hôm nay euro penalty range specified in Clause 4, Article 13 ofDecree 125/2020/ND-CP.
Note: trực tiếp bóng đá hôm nay euro stipulated fines above are applicable to organizations. Fines for individuals with trực tiếp bóng đá hôm nay euro same violations are 1/2 of trực tiếp bóng đá hôm nay euro fines for organizations, based on Clause 5, Article 5 ofDecree 125/2020/ND-CP.
