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Which legal tasks does an accountant of an enteprise need to perform in August 2020 in Vietnam?

08:25, 10/07/2024

To ensure the enterprise's operations conducted smoothly and in compliance with legal regulations, Lawnet has summarized the legal tasks that an accountant of an enteprise in Vietnam needs to perform in August 2020 as follows:

No.	Task	Method	Deadline	Legal Basis
1	Report on the fluctuation of labor in July 2020	The enterprise must notify the employment service center where the workplace is located about the fluctuation of labor working at the unit, if any (calculated by the Gregorian calendar month immediately preceding the notification time).	Before August 3, 2020	Clause 2 Article 16, Circular 28/2015/TT-BLDTBXH
2	Submission of July 2020 personal income tax declaration	During the month, if the enterprise has at least one type of personal income tax deduction declaration with a tax amount of VND 50 million or more, it must submit the personal income tax declaration dossier to the tax authority directly managing the enterprise.	No later than August 20, 2020	Point a Clause 3 Article 10 and Point a Clause 1 Article 16 Circular 156/2013/TT-BTC
3	Submission of July 2020 VAT declaration	Enterprises with total sales revenue of goods and services of the previous year from VND 50 billion or more must declare VAT on a monthly basis.	No later than August 20, 2020	Point a Clause 3 Article 10 and Point a Clause 2 Article 11 Circular 156/2013/TT-BTC and Article 15 Circular 151/2014/TT-BTC
4	Report on the use of invoices for July 2020	Monthly, enterprises are responsible for submitting the Report on the use of invoices to the directly managing tax authority (even if no invoices were used during the period).	No later than August 20, 2020	Section 10 Official Dispatch 1839/TCT-CS ; Article 27 Circular 39/2014/TT-BTC and Clause 4 Article 5 Circular 119/2014/TT-BTC
5	Payment of trade union fees for August 2020	Organizations and enterprises pay trade union fees once a month at the same time as compulsory social insurance payments for employees. The contribution rate is 2% of the salary fund used as a basis for social insurance contributions for employees.	No later than August 31, 2020	Article 6 Decree 191/2013/ND-CP
6	Payment of mandatory social insurance, health insurance, unemployment insurance for August 2020	Monthly, no later than the last day of the month, the unit deducts mandatory social insurance contributions from the monthly salary fund of employees participating in mandatory social insurance, and also deducts from the monthly salary of each employee for mandatory social insurance contributions as prescribed, transferring all at once to the specialized collection account of the social insurance agency opened at the bank or state treasury.	No later than August 31, 2020	Clause 1 Article 7, Article 16 and Article 19 Decision 595/QD-BHXH

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- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
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