In order to assist our Esteemed Customers and Members in conveniently monitoring and executing tasks on schedule to avoid penalties, Thu Ky Law respectfully sends to our Esteemed Customers and Members a summary of the legal tasks that Accounting and Human Resources need to complete before June 30, 2020, as follows:
Article table of contents
ALL FORMS USED IN THE FIELD OF TAXATION
The tasks that Accounting and HR need to do immediately before June 30, 2020 - Illustrative image
1. Report on labor fluctuation in May 2020
Before May 3, 2020, the enterprise must notify the Employment Service Center where it is headquartered about the fluctuation of labor working in the unit if any (based on the calendar month of the month preceding the notification time).
Legal basis: Clause 2, Article 16, Circular 28/2015/TT-BLDTBXH.
2. Report on the use of invoices in May 2020
No later than June 20, 2020, the enterprise is responsible for submitting the Report on the use of invoices in May 2020 to the directly managing tax authority (even if no invoices were used during the period).
Legal basis: Article 27 Circular 39/2014/TT-BTC, Clause 4, Article 5 Circular 119/2014/TT-BTC and Section 10 Official Dispatch 1839/TCT-CS.
3. Submission of VAT return for May 2020
No later than June 20, 2020, enterprises with total sales revenue from goods sold and services provided in the previous year exceeding VND 50 billion must complete the submission of the VAT return for May 2020.
Legal basis: Article 15 Circular 151/2014/TT-BTC and Clause 3, Article 10 Circular 156/2013/TT-BTC.
4. Submission of PIT return for May 2020
No later than June 20, 2020, the enterprise must complete the submission of the PIT return for May 2020 to the directly managing tax authority if in May 2020 the enterprise has deducted personal income tax.
Legal basis: Clause 3, Article 10 Circular 156/2013/TT-BTC.
5. Deduct and pay social insurance, health insurance, unemployment insurance for June 2020
No later than June 30, 2020, the enterprise must deduct and pay compulsory social insurance, health insurance, unemployment insurance based on the June 2020 salary fund for employees participating in compulsory social insurance, health insurance, unemployment insurance; simultaneously deduct from the June 2020 salary of each employee to pay compulsory social insurance, health insurance, unemployment insurance at the prescribed rate, to transfer at once into the specialized collection account of the social insurance agency opened at a bank or the State Treasury.
Legal basis: Clause 1, Article 7, Article 16 and Clause 1, Article 19 Decision 595/QD-BHXH.
6. Pay trade union fees for June 2020
No later than June 30, 2020, the enterprise must pay trade union fees monthly at the same time as paying compulsory social insurance for employees, the rate of 2% of the salary fund that serves as the basis for social insurance payment for employees.
Legal basis: Clause 2, Article 6 Decree 191/2013/ND-CP.
Note, for enterprises currently facing difficulties due to the Covid-19 pandemic, the deadlines for carrying out the above-mentioned tasks may change according to state policies.
See more Penalties for enterprises that delay payments of social insurance, unemployment insurance, health insurance, and trade union fees HERE.
Nguyen Trinh
