1. Notifying employee changes in October 2019
- Deadline: By November 3, 2019
- Legal bases: Clause 2 Article 16 of 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.
Notes: If there is no change in the number of employees in October 2019, such task may be ignored.
2. Submitting PIT declaration forms in October 2019
- Final deadline: November 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.
Notes: If there is none of PIT deductions arising in October 2019, such task may be ignored.
3. Submitting reports on use of invoices in October 2019
- Final deadline: November 20, 2019
- Legal bases: Article 27 in the Circular No. 39/2014/TT-BTC dated March 31, 2014.
Enterprises using internally or externally printed invoices that commit violations, leading to prohibition from use of such invoices; enterprises imposing high tax-related risks that are subject to the requirement for purchase of invoices from tax authorities must submit their month-based reports on use of invoices.
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.
Notes: Month-based reports on the use of invoices must be made within 12 months from the date on which they is established or switched to being subject to the requirement for purchase of invoices from tax authorities.
4. Submitting forms of declaration of VAT in October 2019 (applicable to enterprises making monthly VAT declaration)
- Final deadline: November 20, 2019
- Legal bases: Point a of clause 3 of Article 10 in the Circular No. 156/2013/TT-BTC dated November 6, 2013.
On a monthly basis, not later than the 20th day of the month following the month in which tax obligations arise, enterprises required to make monthly tax declarations must submit forms of declaration of VAT arising in that month.
Notes: Identifying which enterprises are subject to the requirement for monthly VAT declarations must conform to Article 15 of the Circular No. 151/2014/TT-BTC dated October 10, 2014 and Article 11 of the Circular No. 156/2013/TT-BTC dated November 6, 2013.
5. Paying SI, HI and UI contributions accrued in November 2019
- Final deadline: November 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 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 November 2019
- Final deadline: November 30, 2019
- Legal bases: Clause 2 of Article 16 in the Circular No. 191/2013/ND-CP dated November 21, 2013.
Organizations and enterprises must pay trade union fees once a month on the same date of payment of compulsory social insurance contributions for employees.
The deadline for payment of compulsory social insurance contributions falls on the final day of a month.
Notes: This is considered as obligations that enterprises must incur, irrespective of whether they have established grassroots-level trade unions or not.
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