Duties of enterprises in November
Duties of enterprises in November: Monthly, enterprises need to carry out the legal duties according to the provisions of laws. HNLaw & Partners would like to guide Customers on the legal duties needed to be remarked in November 2019.
1. Announcement on the change of the labor of November 2019
- Term: Before December 03rd, 2019
- Legal base: Clause 2 Article 16 Circular 28/2015/TT-BLDTBXH dated July 31st, 2015.
In case an enterprise has a change on the quantity of employees working, before the 03rd day of the adjacent month, the enterprise must send an Announcement to the Job Center where the head office is placed.
2. Submitting the Personal income tax return of November 2019
- Term: Until December 20th, 2019
- Legal base: point a Clause 10 Circular 156/2013/TT-BTC dated November 06th, 2013
In a month, if an enterprise has the deduction on the personal income tax, such enterprise must submit a personal income tax dossier to the tax agency directly manages the enterprise until the twentieth day of the after-adjacent month.
Note: If in October 2019, enterprise which does not have personal income tax deduction does not have to implement the declaration.
3. Submit the report on bills use situation of November 2019
– Term: Until December 20th, 2019
– Legal base: Article 27 Circular 39/2014/TT-BTC dated March 31st, 2019
The enterprise using the self-printed bills, ordered bills must not uses self-printed bills, ordered bills which fall into the high-risk kind in tax. It must buy bills from the tax agency and carry out the submission of monthly report on bills use situation. Monthly, the enterprises will carry out the submission of report on bills use situation to direct-management tax agency (including when bills are not used within the period) until the twentieth of the next month.
4. Submitting the Added value tax return of November 2019 (applied to monthly-declaring enterprises of added value tax)
– Term: Until December 20th, 2019
– Legal base: point a clause 3 Article 10 Circular 156/2013/TT-BTC dated November 06th, 2013
Monthly, until the twentieth day of the next month of the month when the tax obligation is arisen, enterprises fall into the case of monthly-declaring added value tax have to submit the VAT tax return of said month.
5. Deducting and paying the Social Insurance, Medical Insurance, Unemployment Insurance of November 2019
– Term: Until November 30th, 2019
– Legal base: Article 7 Decision 595/QD-BHXH
Until the last day off the month, enterprises deduct money for compulsory Social Insurance, Medical Insurance, Unemployment Insurance from monthly salary fund of employees participating compulsory social insurance, medical insurance, unemployment insurance and simultaneously deducting form the monthly salary paying such kind of insurance of each employee according to the regulated level to pay the district-level insurance agencies where enterprises located their head office; Branch of enterprises pays insurance agency where such branch is operated.
6. Deducting to pay Trade union fee month November 2019
– Term: Until 30th November, 2019
– Legal base: Clause 2 Article 6 Decree 191/2013/ND-CP dated Nov 21st 2013
Organizations, enterprises pay trade union fee one time every month in the same time with paying compulsory social insurance for employees.
In which, the term of paying compulsory social insurance is until the last day of the month.
Notes of tasks which enterprises need to do in October, the terms are of November:
- Submitting personal income tax return of October 2019: Until November 3rd, 2019
- Submitting report on the bill using situation of October 2019: Until November 20th, 2019
- Announcement on employee changing situation of October 2019: Until November 03rd, 2019
- Submitting the VAT return of October 2019 (applied to enterprises declaring monthly VAT): Until November 20th, 2019
Above is the contents of “Duties of enterprises in November 2019” HNLaw & Partners. Customers who have any question or demand to use legal services please directly contact Company for the detailed consult and best support.
For more details please contact:
HNLAW & PARTNERS LAW FIRM
Address: DBS Building, N028, Lot 31, Commercial Services and Housing Area in Ha Tri, Ha Tri Ward, Ha Dong, Hanoi.