Personnel, Accounting must immediately perform the following 08 tasks in April 2019

All forms used in the field of taxation

1. Report on labor fluctuation in March 2019

According to labor law regulations, before the 3rd of each month, enterprises must notify the Employment Service Center where the headquarters are located about the labor fluctuation at the unit if any (calculated based on the Gregorian month preceding the notification time).

Thus, before April 3, 2019, enterprises must complete the report on labor fluctuation for March 2019.

This content is regulated at Clause 2, Article 16, Circular 28/2015/TT-BLDTBXH, effective from September 15, 2015.

2. Report on invoice usage in March 2019

According to the guidelines at Article 27 of Circular 39/2014/TT-BTC, Clause 4 Article 5 of Circular 119/2014/TT-BTC, and Section 10 Official Dispatch 1839/TCT-CS, monthly, enterprises are responsible for submitting the Report on invoice usage to the directly managing tax authority (even if no invoices were used during the period) no later than the 20th of the following month. Thus, no later than April 20, 2019, enterprises must complete the report on invoice usage for March 2019.

This monthly report on invoice usage applies to the following subjects:

- Enterprises using self-printed or ordered invoices that have committed violations resulting in the inability to use self-printed or ordered invoices.- Enterprises with high tax risks subject to purchasing invoices from the tax authority.

Note: The monthly invoice usage report submission is carried out for 12 months from the date of establishment or from the date of switching to purchasing invoices from the tax authority. After this period, the tax authority will check the report on invoice usage and tax declaration and payment situation to notify enterprises to switch to quarterly invoice usage reports. In the absence of a notification from the tax authority, enterprises must continue to report invoice usage monthly.

3. Report on the usage of self-printed withholding vouchers

According to the regulation at Article 5 of Circular 37/2010/TT-BTC, quarterly, organizations paying income using self-printed withholding vouchers on computers must report the usage of withholding vouchers to the tax authority where the self-printed withholding vouchers are registered no later than the 30th of the first month of the subsequent quarter.

Thus, no later than April 30, 2019, enterprises must complete the report on the usage of self-printed withholding vouchers for Q1 2019.

4. Temporary payment of corporate income tax for Q1 2019

According to the content at Article 17 of Circular 151/2014/TT-BTC, adding Article 12a after Article 12 of Circular 156/2013/TT-BTC, based on the production and business results, enterprises shall make a temporary payment of corporate income tax for the quarter no later than the 30th day of the subsequent quarter in which the tax obligation arises.

In Q1 2019, enterprises must make the temporary payment of corporate income tax for this quarter or no later than April 30, 2019. Due to the deadline coinciding with the holiday, it will be extended to May 2, 2019.

In particular:

- For enterprises required to prepare quarterly financial statements by law (such as state-owned enterprises, listed companies on the stock market, and other cases as regulated), the corporate income tax is temporarily paid quarterly based on the quarterly financial statements and tax laws.- For enterprises not required to prepare quarterly financial statements, the temporary quarterly corporate income tax is based on the previous year's corporate income tax and projected current year business results.

5. Submission of March 2019 personal income tax declaration

According to Clause 3 Article 10 of Circular 156/2013/TT-BTC, within the month, if enterprises deduct personal income tax, they must submit the personal income tax declaration file to the directly managing tax authority no later than the 20th of the following month. Thus, no later than April 20, 2019, enterprises must complete the submission of the March 2019 personal income tax declaration.

This regulation applies to enterprises submitting tax declarations monthly. If there is no personal income tax deduction in the month, there is no need to submit the declaration for that month.

6. Submission of March 2019 VAT declaration

According to Article 15 of Circular 151/2014/TT-BTC and Clause 3 Article 10 of Circular 156/2013/TT-BTC, enterprises with total sales revenue of goods and provided services from the preceding year exceeding 50 billion VND must declare VAT monthly. The deadline for submitting the monthly tax declaration file is no later than the 20th of the following month in which the tax obligation arises. Thus, no later than April 20, 2019, these enterprises must complete the submission of the March 2019 VAT declaration file.

7. Payment of social insurance, health insurance, unemployment insurance for April 2019

According to Clause 1 Article 7, Article 16, and Clause 1 Article 19 of Decision 595/QD-BHXH, monthly, no later than the end of the month, enterprises must deduct mandatory social insurance, health insurance, unemployment insurance contributions from the monthly salary fund of employees participating in mandatory social insurance, health insurance, and unemployment insurance; simultaneously deduct from the employees' monthly salary, according to the prescribed rate, and transfer it altogether to a specific collection account managed by the social insurance agency at a bank or State Treasury.

Thus, no later than April 30, 2019, enterprises must complete the social insurance, health insurance, unemployment insurance contribution for April 2019. However, since April 30, 2019, is a holiday, the deadline will be extended to May 2, 2019.

8. Payment of union fees

According to Clause 2 Article 6 Decree 191/2013/ND-CP, enterprises must pay union fees monthly at the same time as the mandatory social insurance contributions for employees, at a rate of 2% of the salary fund used as the basis for social insurance contributions for employees. Thus, May 2, 2019, is also the deadline for paying this fee at the Finance Department of the District, County Labor Federation where the enterprise is registered.

- Nguyen Trinh -

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