When is the Deadline for Submitting Value-Added Tax for Quarter II of 2022? What Do Enterprises Need to Do at the End of 2022?
Do enterprises have to pay for unused annual leave for employees?
According to Clause 3, Article 113 of the 2019 Labor Code, the regulation is as follows:
Annual leave
...
3. In the event of termination of employment, job loss, or if the employee has not taken or fully utilized their annual leave, the employer must pay wages for the unused leave days.
By the end of 2022, enterprises need to compile a list of employees who have not used all their annual leave in 2022 to pay them in compliance with the regulations.
*When is the deadline for submitting VAT for the second quarter of 2022? What do enterprises need to do at the end of 2022?*
Are enterprises required to report workforce fluctuations?
According to Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH, the regulation is as follows:
Reporting workforce fluctuations
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2. Before the 3rd of every month, employers must report workforce fluctuations using Form No. 29 attached to this Circular to the employment service center where the workplace is located if there is any fluctuation (calculated according to the Gregorian calendar month preceding the reporting date).
Thus, before January 3, 2023, enterprises must report to the employment service center at their headquarters about the workforce fluctuations in December 2022.
What is the deadline for submitting VAT for the second quarter of 2022?
According to Point a, Clause 1, Article 4 of Decree 34/2022/ND-CP, the regulation is as follows:
Extension of the deadline for tax and land rent payments
1. For value-added tax (excluding import VAT)
a) An extension is granted for VAT payments (including VAT allocated to provincial-level localities where the taxpayer's head office is located, and VAT payments based on individual occurrences) for the tax period from March to August 2022 (for monthly VAT declarations) and the first and second quarters of 2022 (for quarterly VAT declarations) for the enterprises and organizations specified in Article 3 of this Decree. The extension period is 6 months for the VAT of March to May 2022 and the first quarter of 2022, 5 months for June 2022 and the second quarter of 2022, 4 months for July 2022, and 3 months for August 2022, calculated from the end of the prescribed tax payment deadline.
If the taxpayer submits a supplementary tax declaration for the period under extension, leading to an increased VAT liability and sends it to the tax authority before the extended deadline, the extended period includes the increased payable amount.
Enterprises and organizations eligible for the extension must submit VAT declarations monthly or quarterly following current laws but are not required to pay the declared payable VAT for the extended periods. VAT payment deadlines are as follows:
- The VAT payment deadline for March 2022 is October 20, 2022.
- The VAT payment deadline for April 2022 is November 20, 2022.
- The VAT payment deadline for May 2022 is December 20, 2022.
- The VAT payment deadline for June 2022 is December 20, 2022.
- The VAT payment deadline for July 2022 is December 20, 2022.
- The VAT payment deadline for August 2022 is December 20, 2022.
- The VAT payment deadline for the first quarter of 2022 is October 30, 2022.
- The VAT payment deadline for the second quarter of 2022 is December 31, 2022.
Therefore, the VAT payment deadline for the second quarter of 2022 after the extension is December 31, 2022.
As a result, enterprises must submit their VAT for the second quarter of 2022 no later than December 31, 2022.
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