Headlines 24/05/2019 13:51 CH

Enterprise’s personnel and accounting department needs to perform the following tasks in June 2019

Quý Nguyễn

THƯ VIỆN PHÁP LUẬT would like to bring to our dearest members the following list of tasks that enterprises need to perform in June 2018:

1. Informing about employee changes in May 2019

- Deadline: Before June 3, 2019

- Legal bases: Clause 2 of Article 16 in the Circular No. 28/2015/TT-BLDTBXH dated July 31, 2015

If an enterprise has any (increasing/decreasing) adjustment in the number of its employees, it is obliged to send a notification of this to the Employment Support Center at the place where its office is located before the 3rd of the succeeding month.

2. Submitting May 2019 PIT declaration forms

- Final deadline: June 20, 2019

- Legal bases: Point a of clause 3 of Article 10 in the Circular No. 156/2013/TT-BTC dated November 6, 2013.

In that month, if an enterprise has PIT deductions, it must submit PIT tax returns at the directly supervisory tax authority by the 20th day of the following month at the latest. 

Attention:  The aforesaid regulation is applied to enterprises making monthly tax declarations; if there is none of PIT deductions arising within a tax month, enterprises will not be bound to make tax declarations in that month.

3. Submitting reports on use of invoices in May 2019

- Final deadline: June 20, 2019

- Legal bases: Article 27 in the Circular No. 39/2014/TT-BTC dated March 31, 2014.

Enterprises must, on a monthly basis, submit reports on use of invoices to direct supervisory tax authorities (even if they have not used any invoice during the tax period) by the 20th day of the following month at the latest.

Enterprises subject to the requirement for submission of monthly reports on use of invoices:

- Enterprises currently using internally or externally printed invoices commit invoice-related violations resulting in administrative penalties against tax evasion and fraud.

- Enterprises posing high tax risks are subject to the requirement for purchase of invoices from tax authorities.

Attention:  Report on the use of invoices on a monthly basis must be made within the duration of 12 months from the date on which an enterprise is established or switched to the requirement for purchase of invoices from tax authorities.

4. Submitting May 2019 VAT declaration forms

- Final deadline: June 20, 2019

- Legal bases: Article 15 in the Circular No. 151/2014/TT-BTC dated October 10, 2014 and point a of clause 3 of Article 10 in the Circular No. 156/2013/TT-BTC dated November 6, 2013.

Every month, if an enterprise’s total sales of goods and services in the preceding year are greater than 50 billion dong, the enterprise must submit that month’s VAT tax declarations no later than the 20th day of the subsequent month.

5. Paying SI, HI and UI contributions accrued in June 2019

- Deadline: By June 30, 2019

- Legal bases: Article 7 in the Decision No. 595/QD-BHXH dated April 14, 2017.

Not later than the last day of a month, enterprises will set aside available funds to pay compulsory SI, HI and UI contributions calculated based on monthly salaries of employees participating in compulsory SI, HI and UI programs.

Also, they will set aside funds from each employee’s monthly salary for payment of the insurance contributions at the prescribed rate to social security subdepartments at the districts where their headquarters are located and to social security subdepartments at the places where their branches are operated.      

6. Paying Labor Union fees accrued in June 2019

- Deadline: By June 30, 2019

This is considered as obligations incurred by enterprises, irrespective of whether they have established labor unions or not.

Rate of labor union fee is 2% of the payroll of employee’s salaries used as a basis for calculation of social security contributions.

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