Headlines 12/09/2019 15:04 CH

Personnel officers and accountants need to perform six following tasks within September 2019

Tường Vy

In September 2019, personnel and accounting staff needs to perform six important tasks, including:

1. By September 3, 2019, informing changes in workforce (according to clause 2 of Article 16 in the Circular No. 28/2015/TT-BLDTBXH dated July 31, 2015).

2. By September 20, 2019 as the final deadline, filing August PIT returns (if any) with respect to enterprises making monthly tax declarations (according to point a of clause 3 of Article 10 in the Circular No. 156/2013/TT-BTC dated November 6, 2013).

3. By September 20, 2019 as the final deadline, filing August VAT returns (if any) with respect to enterprises making monthly tax declarations (according to point a of clause 3 of Article 10 and point a of clause 2 of Article 11 in the Circular No. 156/2013).

4. By September 20, 2019 as the final deadline, reporting on use of invoices if enterprises using internally or externally printed invoices commit violations, leading to prohibition from use of such invoices; enterprises imposing high tax-related risks are subject to the requirement for purchase of invoices from tax authorities according to instructions given in Article 11 of Circular No. 39/2014/TT-BTC about submission of reports on month-based use of invoices.

(according to Article 27 of Circular 39/2014 and clause 4 of Article 5 in Circular No. 119/2014/TT-BTC dated August 25, 2014).

5. By September 30, 2019 as the final deadline, making monthly payment of SI, HI and UI contributions (according to clause 1 of Article 7 in Procedures annexed to Decision No. 595/QD-BHXH dated April 14, 2017).

6. At the same time of payment of compulsory SI contributions to employees, paying union dues. Irrespective of whether trade unions are established or not, enterprises must pay 2% of the payroll of salaries or wages used as a basis to pay SI contributions into trade union funds.

(according to Article 5 and 6 in Decree No. 191/2013/ND-CP dated November 21, 2013).

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