DHP Law would like to share the following tasks that businesses need to do in October 2019:
- Before October 3, 2019: Announcement of labor changes in September 2019 (Based on Clause 2, Article 16 of Circular 28/2015/TT-BLDTBXH dated July 31, 2015).
- The deadline is October 20, 2019: Submit personal income tax return for September 2019 (if any) for businesses that declare tax on a monthly basis (Based on Point a, Clause 3, Article 10 of Circular 156 /2013/TT-BTC dated 06/11/2013).
- The deadline is October 20, 2019: Submit the September 2019 value-added tax return (if any) for businesses declaring tax on a monthly basis (Based on Point a, Clause 3, Article 10 and Point a) Clause 2, Article 11 of Circular 156/2013).
- The deadline is October 20, 2019: Report on the use of invoices for businesses that use self-printed or ordered invoices and commit violations not to use self-printed or ordered invoices, Enterprises with high tax risk and eligible to purchase invoices from tax authorities according to the guidance in Article 11 of Circular 39/2014/TT-BTC shall submit monthly reports on the use of invoices.
(Based on Article 27 of Circular 39/2014 and Clause 4, Article 5 of Circular 119/2014/TT-BTC dated August 25, 2014).
- The deadline is October 31, 2019: Monthly payment of social insurance, health insurance and unemployment insurance premiums (Based on Clause 1, Article 7 of the Process attached to Decision 595/QD-BHXH) April 14, 2017).
- At the same time as paying compulsory social insurance for employees: Paying the trade union fee, whether or not an enterprise has a trade union organization, they still have to pay 2% of the salary fund which is the basis for paying social insurance premiums to the public budget. group.
(Based on Articles 5 and 6 of Decree 191/2013/ND-CP dated November 21, 2013).
- The deadline is October 30, 2019: Submit a report on the use of self-printed tax deduction vouchers on a computer.
(Based on Article 5 of Circular 37/2010/TT-BTC dated March 18, 2010)
- The deadline is October 30, 2019: Pay corporate income tax (CIT) temporarily calculated on a quarterly basis as prescribed in Article 17 of Circular 151/2014/TT-BTC dated October 10, 2014.
Please pay attention to comply with the law.
Source: Law Library
Best regards,
