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
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Hanoi,
January 22, 2009
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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;
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3. Level and basis for
deduction and remittance of trade union dues
a/ The level of deduction and
remittance of trade union dues is equal to 1% of the salary and wage fund paid
to Vietnamese laborers working at foreign-invested enterprises or executive
offices of foreign parties to business cooperation contracts.
b/ The salary and wage fund
which serves as a basis for deduction and remittance of trade union dues is the
total amount of salary and wage paid to Vietnamese laborers which is permitted
to be accounted as reasonable expense for enterprise income tax calculation.
4. Time for deduction and
remittance and accounting methods
a/ Enterprises and offices shall
deduct and remit trade union dues on a quarterly basis in the first month every
quarter to their grassroots trade unions or their superior-level trade unions
at the request of grassroots trade unions.
b/ At the end of an accounting
period, after making financial statements, enterprises shall deduct and fully
remit trade union dues to grassroots trade unions.
c/ Amounts deducted as trade
union dues may be accounted as production and business costs in the period.
5. Use of trade union dues
a/ Grassroots trade unions may
use the whole collected trade union dues to cover expenses for trade union
activities at their units and welfare activities for Vietnamese laborers and
pay salaries and allowances (if any) to trade union cadres in their enterprises
as guided by the Vietnam General Confederation of Labor.
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6. Organization of
implementation
a/ The Vietnam General
Confederation of Labor shall guide grassroots trade unions to manage and use
trade union dues in accordance with the Trade Union Law and the Charter of the
Vietnam Trade Union.
b/ Enterprise owners and heads
of foreign parties' executive offices shall implement regulations on deduction
and remittance of trade union dues prescribed in this Circular. Enterprise
owners may not interfere into the management and use of trade union dues by
grassroots trade unions and create conditions for competent agencies to examine
the deduction and remittance of trade union dues by their enterprises or
offices.
c/ Grassroots trade unions shall
manage and use the deducted trade union dues in the interests of grassroots
trade union members in strict accordance with law and regulations of the
Vietnam General Confederation of Labor.
d/ Trade union agencies at all
levels shall assume the prime responsibility for, and coordinate with financial
agencies of the same level and local tax offices in. examining the deduction,
remittance and use of trade union dues at enterprises and offices.
dd/ The time for deduction and
remittance of trade union dues prescribed in this Circular must comply with
Article 3 of the Prime Minister's Decision No. 133/2008/QD-TTg of October 1,
2008, on deduction and remittance of trade union dues by foreign-invested
enterprises and executive offices of foreign parties to business cooperation
contracts.
7. Implementation provisions
a/ This Circular takes effect 45
days from the date of its signing.
b/ Any difficulties and problems
arising the course of implementation should be reported to the Ministry of
Finance and the Vietnam General Confederation of Labor for guidance and
settlement.-
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Tran Xuan Ha