Headlines 30/09/2019 13:56 CH

Eight legal-related tasks enterprises need to perform in October 2019

Tường Vy

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

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

2. By October 20, 2019 as the final deadline, filing September 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 October 20, 2019 as the final deadline, filing September 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 October 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 monthly reports on 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 October 31, 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).

7. By October 30, 2019 as the final deadline, submitting reports on use of internally printed documents evidencing PIT deductions.

(According to Article 5 of Circular No. 37/2010/TT-BTC dated March 18, 2010). 

8. By October 30, 2019 as the final deadline, making advance payments on quarter-based CIT as prescribed in Article 17 of Circular No. 151/2014/TT-BTC dated October 10, 2014. 

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