Accounting tasks that need to be done before and after New Year 2021

ACCOUNTING WORK NEEDS TO BE DONE BEFORE AND AFTER NEW YEAR 2021

1. Pay provisionally calculated corporate income tax for the fourth quarter of 2020
Basis: Point b, Clause 3, Article 10 of Circular 156/2013/TT-BTC.
Deadline: Deadline is January 30, 2021.
2. Report on unemployment insurance participation in 2020
Pursuant to: Clause 7, Article 32 of Decree 28/2015/ND-CP.
Deadline: Before January 15, 2021.
Work: The employer reports to the Department of Labor, War Invalids and Social Affairs on the situation of unemployment insurance participation in 2020.
3. Submit value added tax declaration
a. Subjects declare by month
Basis: Point a, Clause 3, Article 10 of Circular 156/2013/TT-BTC.
Deadline: Deadline is January 20, 2021.
Job: Submit value added tax declaration in December 2020.
b. Subjects declare quarterly
Basis: Point b, Clause 3, Article 10 of Circular 156/2013/TT-BTC.
Deadline: Deadline is January 30, 2021.
Job: Submit value-added tax declaration for the fourth quarter of 2020.
4. Report on invoice usage
a. Reporting subjects by month
Pursuant to: Article 27 of Circular 39/2014/TT-BTC amended by Clause 4, Article 5 of Circular 119/2014/TT-BTC.
Deadline: Deadline is January 20, 2021.
Task: Report on invoice usage situation in December 2020.
b. Quarterly reporting subjects
Pursuant to: Article 27 of Circular 39/2014/TT-BTC
Deadline: Deadline is January 30, 2021.
Job: Submit report on invoice usage in the fourth quarter of 2020.
5. Submit personal income tax return
a. Subjects declare by month
Basis: Point a, Clause 3, Article 10 of Circular 156/2013/TT-BTC.
Deadline: Deadline is January 20, 2021.
Job: Submit personal income tax return for December 2020 (if any).
b. Subjects declare quarterly
Basis: Point b, Clause 3, Article 10 of Circular 156/2013/TT-BTC.
Deadline: Deadline is January 30, 2021.
Job: Submit personal income tax declaration for the fourth quarter of 2020 (if any)
6. Declare and pay license fees in 2021
Basis: Point b, Clause 1, Article 5, Circular 302/2016/TT-BTC.
Deadline: Deadline is January 30, 2021.
7. Pay trade union fees in January 2021
Pursuant to: Article 5, Article 6 of Decree 191/2013/ND-CP.
Deadline: Deadline is January 31, 2021.
8. Pay social insurance, health insurance, and unemployment insurance in January 2021
Pursuant to: Clause 1, Article 7, Insurance collection process issued together with Decision 595/QD-BHXH.
Deadline: Deadline is January 31, 2021.
9. Report on the use of self-printed deduction vouchers
Pursuant to: Clause 1, Article 5, Circular 37/2010/TT-BTC.
Deadline: Deadline is January 30, 2021.
10. Submit salary scale and payroll
Place of submission: Department of Labor, War Invalids and Social Affairs where the enterprise's production facility is located.
Subjects of implementation: Enterprises develop or amend and supplement salary scales and payrolls.
For businesses that are using a payroll with a salary lower than the regional minimum wage, they must build a salary scale and schedule to ensure it is not lower than the regional minimum wage.
According to Clause 6, Article 7 of Decree 49/2013/ND-CP, when developing or amending or supplementing salary scales and payrolls, enterprises must consult with the organization representing the collective of workers at the enterprise. and publicly announce it at the employee's workplace before implementation, and at the same time send it to the state labor management agency at the district level where the enterprise's production facility is located.11. Notice of increase in social insurance premiums (if any)
Subjects of implementation: Enterprises whose monthly salary paid for compulsory social insurance is lower than the regional minimum wage specified in Decree 90/2019/ND-CP or enterprises increase their monthly salary paid for insurance themselves. society.
According to Point 2.6, Clause 2, Article 6 of the Social Insurance Collection Process issued with Decision 595/QD-BHXH, the monthly salary for compulsory social insurance payment is not lower than the regional minimum wage at the time of payment. for employees doing the simplest job or title under normal working conditions.

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Accordingly, for businesses whose monthly salary for compulsory social insurance is lower than Decree 90/2019/ND-CP, they must announce an increase in the salary for social insurance as soon as Decree 90 takes effect. onion.

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