22/01/2009 | 682 Lượt xem |

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 17/2009/TT-BTC

Hanoi, January 22, 2009

 

CIRCULAR

GUIDING THE DEDUCTION, REMITTANCE AND USE OF TRADE UNION DUES BY FOREIGN-INVESTED ENTERPRISES AND EXECUTIVE OFFICES OF FOREIGN PARTIES TO BUSINESS COOPERATION CONTRACTS

Pursuant to Decree No. 133/HDBT of April 20, 1994, of the Ministers' Council (now the Government), guiding the implementation of the Law on Trade Union;
Pursuant to the Prime Minister's Decision No. 133/2008/QD-TTg of October 1, 2008, on the deduction and remittance of trade union dues by foreign-invested enterprises and executive offices of foreign parties to business cooperation contracts;
Pursuant to the Government's Decree No. 139/2007/ND-CP of September 5, 2007, detailing the implementation of a number of articles of the Enterprise Law;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After reaching agreement with the Vietnam General Confederation of Labor, the Ministry of Finance guides the deduction and remittance of trade union dues by foreign-invested enterprises and executive offices of foreign parties to business cooperation contracts as follows:

1. Scope of regulation

This Circular provides for the deduction, remittance and use of trade union dues applicable to foreign-invested enterprises and executive offices of foreign parties lo business cooperation contracts in Vietnam which have trade union organizations operating under the Trade Union Law.

2. Subjects of regulation

a/ Foreign-invested enterprises set up by foreign investors to conduct investment activities in Vietnam;

b/ Vietnamese enterprises in which foreign investors hold more than 49% of shares;

c/ Executive offices of foreign parties to business cooperation contracts in Vietnam.




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Tags: 17/2009/TT-BTC, THONG TU 17