Before October 31, 2019, Accounting and Human Resources must immediately complete these 08 tasks

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1. Provisional Corporate Income Tax Payment for the Third Quarter of 2019

Based on production and business results, enterprises are required to provisionally pay the corporate income tax for the quarter no later than the 30th day of the subsequent quarter in which the tax obligation arises.

Thus, within the third quarter of 2019 or at the latest by the 30th day of the fourth quarter, i.e., by October 30, 2019, enterprises must fulfill the provisional payment of the corporate income tax for the third quarter.

This content is prescribed in Article 17 of Circular 151/2014/TT-BTC, supplementing Article 12a after Article 12 of Circular 156/2013/TT-BTC.

2. Report on the Usage of Self-Printed Deduction Vouchers for the Third Quarter of 2019

Quarterly, organizations paying income and utilizing self-printed deduction vouchers on a computer must report the situation of usage of such vouchers to the tax authority where the usage of the self-printed deduction vouchers was registered, no later than the 30th day of the first month of the subsequent quarter.

Thus, October 30, 2019, is also the deadline for enterprises to complete the reporting of the usage of self-printed deduction vouchers on a computer for the third quarter of 2019.

This content is prescribed in Article 5 of Circular 37/2010/TT-BTC.

3. Report on Changes in Labor for September 2019

Before the 3rd day of every month, enterprises must notify the Employment Service Center at their place of business about changes in labor working at the unit (based on the calendar month preceding the notification date).

Thus, before October 3, 2019, enterprises must complete the reporting on changes in labor for September 2019.

This content is prescribed in Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH.

4. Report on the Usage of Invoices for September 2019

Under the current regulations, enterprises at high tax risk or using self-printed, ordered invoices that have violated invoice regulations and faced administrative penalties for tax evasion must report the usage of invoices to the directly managing tax authority no later than October 20, 2019.

This content is prescribed in Article 27 of Circular 39/2014/TT-BTC, Clause 4, Article 5 of Circular 119/2014/TT-BTC, and Section 10 of Official Dispatch 1839/TCT-CS.

5. Submission of Value Added Tax Return for September 2019

Enterprises with total sales of goods and services exceeding 50 billion VND in the preceding year must submit monthly value added tax returns, no later than the 20th of the subsequent month. Hence, October 20, 2019, is the deadline for such enterprises to submit the VAT return for September 2019.

This content is prescribed in Point a, Clause 2, Article 11 and Point a, Clause 3, Article 10 of Circular 156/2013/TT-BTC.

6. Submission of Personal Income Tax Return for September 2019

Under the current regulations, in September 2019, if enterprises have withheld personal income tax, they must submit the personal income tax return to the directly managing tax authority no later than October 20, 2019.

This regulation applies to enterprises filing monthly tax returns. If no personal income tax is withheld during the month, there is no need to submit that month's tax return.

This content is prescribed in Clause 3, Article 10 of Circular 156/2013/TT-BTC.

7. Payment of Social Insurance, Health Insurance, Unemployment Insurance for October 2019

Under the current regulations, no later than October 31, 2019, enterprises must deduct the required amount for social insurance, health insurance, and unemployment insurance for October 2019 based on the monthly wage fund of employees participating in these insurances. Concurrently, they must deduct from the monthly wages to pay social insurance, health insurance, and unemployment insurance for each employee according to the stipulated amount and transfer it to the social insurance account opened at a bank or the State Treasury.

This content is prescribed in Clause 1, Article 7, Article 16, and Clause 1, Article 19 of Decision 595/QD-BHXH.

For more details on the social insurance contribution rates of employees, see HERE.

8. Payment of Trade Union Fees Along with Social Insurance

Under current regulations, enterprises, whether or not they have a trade union, must pay trade union fees once a month at the same time as paying compulsory social insurance for employees. The fee is 2% of the wage fund, which is the basis for social insurance contributions for employees.

Thus, October 31, 2019, is also the deadline to pay this fee at the accounting office of the district labor federation where the enterprise is registered.

This content is prescribed in Clause 2, Article 6 of Decree 191/2013/ND-CP.

Nguyen Trinh

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