xem bóng đá trực tiếp trên youtubeWhen does Q1 2025 begin? What is the deadline for paying taxes in Vietnam for Q1 2025?

When does Q1 2025 begin?

Each year consists of four quarters, and each quarter lasts 3 months. The division forms the quarters as follows:

- Quarter 1 of the year will start from January to the end of March.

- Quarter 2 of the year will start from April to the end of June.

- Quarter 3 of the year will start from July to the end of September.

- Quarter 4 of the year will start from October to the end of December.

Thus, Quarter 1 of 2025 will commence from January 1 to the end of March (i.e., March 31).

What types of taxes are declared quarterly in Vietnam?

Based on clause 2, Article 8 ofDecree 126/2020/ND-CP, which regulates types of taxes and other collections managed by the state budget on a quarterly basis, including:

- Corporate income xem bóng đá trực tiếp trên youtube for foreign airlines and foreign reinsurance companies.

- Value-added xem bóng đá trực tiếp trên youtube, corporate income xem bóng đá trực tiếp trên youtube, and personal income xem bóng đá trực tiếp trên youtube for credit institutions or a third party authorized by credit institutions to manage secured assets pending resolution, declaring on behalf of taxpayers with secured assets.

- Personal income xem bóng đá trực tiếp trên youtube for organizations and individuals paying taxable income according to personal income xem bóng đá trực tiếp trên youtube law, where such organizations and individuals declare value-added xem bóng đá trực tiếp trên youtube quarterly and choose to declare personal income xem bóng đá trực tiếp trên youtube quarterly; individuals with income from salaries and wages directly declare taxes to xem bóng đá trực tiếp trên youtube authorities and choose to declare personal income xem bóng đá trực tiếp trên youtube quarterly.

- Taxes and other collections for the state budget declared and paid on behalf of individuals by organizations or individuals, where these organizations or individuals declare value-added xem bóng đá trực tiếp trên youtube quarterly and choose to declare taxes on behalf of individuals quarterly, except for the cases prescribed in point g, clause 4, Article 8 ofDecree 126/2020/ND-CP.

- Surcharges when crude oil prices increase (excluding oil and gas operations by Vietsovpetro Joint Venture in Block 09.1).

Vietnam: When does Q1 2025 begin? (Image from the Internet)

What is the deadline for paying taxes in Vietnam for Q1 2025?

Based on the provisions at point b, clause 1, Article 44 of theLaw on xem bóng đá trực tiếp trên youtube Administration 2019regarding the deadline for filing xem bóng đá trực tiếp trên youtube returns as follows:

Deadline for filing xem bóng đá trực tiếp trên youtube returns

1. The deadline for filing xem bóng đá trực tiếp trên youtube returns for taxes declared monthly, quarterly is regulated as follows:

a) No later than the 20th day of the month following the month in which the xem bóng đá trực tiếp trên youtube obligation arises for cases of monthly declaration and payment;

b) No later than the last day of the first month of the quarter following the quarter in which the xem bóng đá trực tiếp trên youtube obligation arises for cases of quarterly declaration and payment.

...

Thus, the deadline for paying taxes for Q1 2025 will be, at the latest, the last day of the first month of Q2 2025, which is April 30, 2025.

Moreover, based on Article 86 ofCircular 80/2021/TT-BTC, the regulation is as follows:

Deadline for filing xem bóng đá trực tiếp trên youtube returns and payment

The deadline for filing xem bóng đá trực tiếp trên youtube returns is implemented in accordance with clauses 1, 2, 3, 4, 5 of Article 44 of the xem bóng đá trực tiếp trên youtube Administration Law and Article 10 of Decree 126/2020/ND-CP. The deadline for xem bóng đá trực tiếp trên youtube payment is implemented in accordance with clauses 1, 2, 3 of Article 55 of the xem bóng đá trực tiếp trên youtube Administration Law and Article 18 of Decree 126/2020/ND-CP. In case the deadline for filing xem bóng đá trực tiếp trên youtube returns or xem bóng đá trực tiếp trên youtube payment coincides with a holiday, it shall be moved to the next working day as prescribed by the Civil Code.

Since April 30, 2025, and May 1, 2025, are holidays according toThông báo 6150/TB-BLĐTBXH năm 2024(holiday calendar from April 30 to May 1, 2025, for officials and public employees from April 30, 2025, to May 4, 2025 (from Wednesday to Sunday), a total of 5 consecutive days)

Therefore, the deadline for paying taxes for Q1 2025 will be moved to the next working day, which is May 5, 2025.

Note:For electronic xem bóng đá trực tiếp trên youtube filing and payment, taxpayers can conduct electronic xem bóng đá trực tiếp trên youtube transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays, as per point a clause 1, Article 8Circular 19/2021/TT-BTC

What are the penalties for late xem bóng đá trực tiếp trên youtube payment for Q1 2025?

Based on the regulation in Article 13 ofDecree 125/2020/ND-CP, late xem bóng đá trực tiếp trên youtube payment for Q1 2025 will incur the following fines:

(1)A warning for filing xem bóng đá trực tiếp trên youtube returns 1 to 5 days late with mitigating circumstances.

(2)A fine ranging from VND 2,000,000 to VND 5,000,000 for filing xem bóng đá trực tiếp trên youtube returns 1 to 30 days late, excluding the case specified in clause 1, Article 13 ofDecree 125/2020/ND-CP.

(3)A fine ranging from VND 5,000,000 to VND 8,000,000 for filing xem bóng đá trực tiếp trên youtube returns 31 to 60 days late.

(4)A fine ranging from VND 8,000,000 to VND 15,000,000 for one of the following actions:

- Filing xem bóng đá trực tiếp trên youtube returns 61 to 90 days late;

- Filing xem bóng đá trực tiếp trên youtube returns more than 90 days late but with no xem bóng đá trực tiếp trên youtube due;

- Not filing xem bóng đá trực tiếp trên youtube returns but with no xem bóng đá trực tiếp trên youtube due;

- Not submitting appendices according to xem bóng đá trực tiếp trên youtube management regulations for enterprises with related-party transactions attached to the corporate income xem bóng đá trực tiếp trên youtube finalization returns.

(5)A fine ranging from VND 15,000,000 to VND 25,000,000 for filing xem bóng đá trực tiếp trên youtube returns more than 90 days late since the due date, with xem bóng đá trực tiếp trên youtube due, and the taxpayer paid the xem bóng đá trực tiếp trên youtube, late payment fee before the xem bóng đá trực tiếp trên youtube authorities announce a xem bóng đá trực tiếp trên youtube audit or before the xem bóng đá trực tiếp trên youtube authorities record the act of late filing xem bóng đá trực tiếp trên youtube returns as regulated in clause 11, Article 143 of theLaw on xem bóng đá trực tiếp trên youtube Administration 2019.

Note: The penalty amounts above apply to organizations. The penalties for individuals are half of the amount for organizations. For taxpayers who are households or business households, the penalty is the same as for individuals.

Additionally, based on clause 6, Article 13 ofDecree 125/2020/ND-CP, remedial measures for late xem bóng đá trực tiếp trên youtube filing are as follows:

- Mandatory payment of the late xem bóng đá trực tiếp trên youtube debt into the state budget for violations under clauses 1, 2, 3, 4, and 5 of Article 13Decree 125/2020/ND-CP, in case taxpayers delay intentionally resulting in late xem bóng đá trực tiếp trên youtube payments;

- Mandatory submission of xem bóng đá trực tiếp trên youtube returns and accompanying appendices for actions specified in points c and d, clause 4 of Article 13Decree 125/2020/ND-CP.