[Vietnam Legal Updates] Legal-related tasks enterprises need to perform in November 2019

October 24, 2019

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. 

Notes:  If there is no change in the number of employees in October 2019, such a task may be ignored.

2. Submitting PIT declaration forms in October 2019

– Final deadline: November 20, 2019

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

Notes:  If there are none of the PIT deductions arising in October 2019, such a task may be ignored.

3. Submitting reports on the 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.

Notes: Month-based reports on the use of invoices must be made within 12 months from the date on which they are established or switched to being subject to the requirement for the 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 an of clause 3 of Article 10 in the Circular No. 156/2013/TT-BTC dated November 6, 2013.

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 Decision No. 595/QD-BHXH dated April 14, 2017.

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.

Notes:  This is considered as obligations that enterprises must incur, irrespective of whether they have established grassroots-level trade unions or not.

Tags:  Legal Updates