Circular No. 17/2009/TT-BTC dated January 22, 2009 of the Ministry of Finance guiding the deduction, remittance and use of trade union dues by foreign-invested enterprises and executive offices of for
1. Scope of regulation
This Circular provides for the deduction, remittance and use of trade union dues applicable to foreign-invested enterprises and executive offices of foreign parties lo business cooperation contracts in Vietnam which have trade union organizations operating under the Trade Union Law.
2. Subjects of regulation
a/ Foreign-invested enterprises set up by foreign investors to conduct investment activities in Vietnam;
b/ Vietnamese enterprises in which foreign investors hold more than 49% of shares;
c/ Executive offices of foreign parties to business cooperation contracts in Vietnam.
3. Level and basis for deduction and remittance of trade union dues
a/ The level of deduction and remittance of trade union dues is equal to 1% of the salary and wage fund paid to Vietnamese laborers working at foreign-invested enterprises or executive offices of foreign parties to business cooperation contracts.
b/ The salary and wage fund which serves as a basis for deduction and remittance of trade union dues is the total amount of salary and wage paid to Vietnamese laborers which is permitted to be accounted as reasonable expense for enterprise income tax calculation.
4. Time for deduction and remittance and accounting methods
a/ Enterprises and offices shall deduct and remit trade union dues on a quarterly basis in the first month every quarter to their grassroots trade unions or their superior-level trade unions at the request of grassroots trade unions.
b/ At the end of an accounting period, after making financial statements, enterprises shall deduct and fully remit trade union dues to grassroots trade unions.
c/ Amounts deducted as trade union dues may be accounted as production and business costs in the period.
5. Use of trade union dues
a/ Grassroots trade unions may use the whole collected trade union dues to cover expenses for trade union activities at their units and welfare activities for Vietnamese laborers and pay salaries and allowances (if any) to trade union cadres in their enterprises as guided by the Vietnam General Confederation of Labor.
b/ The year-end balance of trade union dues shall be automatically carried forward to the subsequent year.
6. Organization of implementation
a/ The Vietnam General Confederation of Labor shall guide grassroots trade unions to manage and use trade union dues in accordance with the Trade Union Law and the Charter of the Vietnam Trade Union.
b/ Enterprise owners and heads of foreign parties' executive offices shall implement regulations on deduction and remittance of trade union dues prescribed in this Circular. Enterprise owners may not interfere into the management and use of trade union dues by grassroots trade unions and create conditions for competent agencies to examine the deduction and remittance of trade union dues by their enterprises or offices.
c/ Grassroots trade unions shall manage and use the deducted trade union dues in the interests of grassroots trade union members in strict accordance with law and regulations of the Vietnam General Confederation of Labor.
d/ Trade union agencies at all levels shall assume the prime responsibility for, and coordinate with financial agencies of the same level and local tax offices in. examining the deduction, remittance and use of trade union dues at enterprises and offices.
dd/ The time for deduction and remittance of trade union dues prescribed in this Circular must comply with Article 3 of the Prime Minister's Decision No. 133/2008/QD-TTg of October 1, 2008, on deduction and remittance of trade union dues by foreign-invested enterprises and executive offices of foreign parties to business cooperation contracts.
7. Implementation provisions
a/ This Circular takes effect 45 days from the date of its signing.
b/ Any difficulties and problems arising the course of implementation should be reported to the Ministry of Finance and the Vietnam General Confederation of Labor for guidance and settlement.-
Circular No. 09/2011/TT-BTC dated January 21, 2011 of the Ministry of Finance guiding value-added tax and enterprise income tax on insurance business
Decree No. 121/2010/ND-CP dated December 30, 2010 of the Government amending and supplementing a number of articles of the Government's Decree No. 142/2004/ND-CP of November 14,2005, on the collection
Decree No. 120/2010/ND-CP dated December 30, 2010 of the Government amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP of December 3, 2004, on the collecti
Circular No. 212/2010/TT-BTC of December 21, 2010, prescribing the collection, remittance, management and use of the fee for granting registration papers and number plates of road motor vehicles
Decision No. 80/2010/QD-TTg dated December 9, 2010 of the Prime Minister on construction fee exemption
Thám tử | Văn phòng luật sư | Business Investigation | Luật sư bào chữa | Vietnam lawfirm | Quảng cáo trực tuyến | Thiết bị camera | đại lý vé máy bay | Thám tử hà nội | dịch vụ thám tử | Thám tử tại hà nội | thám tử sài gòn | thuê thám tử tại sài gòn | Thám tử tại sài gòn | Thám tử hải phòng | Thám tử tại hải phòng |