Headlines 14/08/2019 14:35 CH

6 tasks to be done by personnel and accounting department in August 2019

Thanh Lợi

THƯ VIỆN PHÁP LUẬT would like to bring to our dearest members the following list of tasks that enterprises need to perform in August 2019:

1. Informing about employee changes in July 2019

- Deadline: Before August 30, 2019.

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

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

2. Submitting PIT declaration forms in July 2019

- Final deadline: August 20, 2019.

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

With respect to submission of monthly tax declaration forms, if tax deductions arise within a month, the submitting enterprise must submit PIT declaration forms at tax authorities having direct jurisdiction over it. 

3. Submitting reports on use of invoices in July 2019

- Final deadline: August 20, 2019.

- Legal bases: Article 27 in Circular No. 39/2014/TT-BTC dated March 31, 2914.

Enterprises falling into the following situations will report on use of invoices to direct supervisory tax authorities, even if they have not used any invoice during the tax period:

+ 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.

Notes: 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 VAT declaration forms in July 2019

- Final deadline: August 20, 2019.

- Legal bases: Article 15 in the Circular No. 151/2014/TT-BTC 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 carry out its VAT tax declaration.

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

- Final deadline: August 31, 2019.

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

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

6. Paying Labor Union fees accrued in August 2019

Deadline: Before August 31, 2019

Whilst paying SI contributions, enterprises with or without Trade Unions will, on a monthly basis, pay Union fees at the rate equaling 2% of their payrolls as a basis to pay SI contributions on behalf of employees.

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