Official Dispatch 3199 regarding trực tiếp bóng đá k+ handover and accounting when dissolving, merging, or consolidating trade unions in Vietnam promulgated?
Official Dispatch 3199 regarding trực tiếp bóng đá k+ handover and accounting when dissolving, merging, or consolidating trade unions in Vietnam promulgated?
On January 15, 2025, trực tiếp bóng đá k+ Vietnam General Confederation of Labor issuedCông văn 3199/TLĐ-TC năm 2025 hướngto guide trực tiếp bóng đá k+ handover and accounting processes in cases of dissolution, merger, or consolidation of units.
For grassroots trade unions that carry out accounting and bookkeeping according toHướng dẫn 22/HD-TLĐ năm 2021andvtv5 trực tiếp bóng đá hôm nayof trực tiếp bóng đá k+ General Confederation, trực tiếp bóng đá k+ handover should be carried out as for trade unions directly above trực tiếp bóng đá k+ grassroots level.
For grassroots trade unions conducting accounting and bookkeeping according toHướng dẫn 47/HD-TLĐ năm 2021of trực tiếp bóng đá k+ General Confederation, trực tiếp bóng đá k+ implementation is as follows:
* At trực tiếp bóng đá k+ dissolved, merged, or consolidated grassroots trade union
- trực tiếp bóng đá k+ grassroots trade union finalizes financial receipts and expenditures up to trực tiếp bóng đá k+ point of activity cessation.
- Submit financial statements of receipts and expenditures, financial accumulation (balance of funds in cash, bank deposits, Treasury, remaining amount to be submitted to higher levels, amount to be allocated by higher levels) up to trực tiếp bóng đá k+ activity cessation point, seal to trực tiếp bóng đá k+ superior trade union that has been decentralized financial management of trực tiếp bóng đá k+ grassroots trade union (recording minutes signed by representatives of both parties).
* At trực tiếp bóng đá k+ grassroots trade union receiving trực tiếp bóng đá k+ merged or consolidated unit
trực tiếp bóng đá k+ receiving unit shall proceed to receive trực tiếp bóng đá k+ financial and asset handover from trực tiếp bóng đá k+ merged or consolidated unit.
- Receive trực tiếp bóng đá k+ handover of all accounting documents from trực tiếp bóng đá k+ merged or consolidated unit.
- Receive trực tiếp bóng đá k+ handover of all accounting data from trực tiếp bóng đá k+ merged or consolidated unit.
- Details of some handover contents are as follows:
+ For cash: trực tiếp bóng đá k+ unit issues a receiving slip for trực tiếp bóng đá k+ entire cash balance handed over from trực tiếp bóng đá k+ merged or consolidated unit.
+ For payment deposits: trực tiếp bóng đá k+ unit records an increase in deposits corresponding to trực tiếp bóng đá k+ amount handed over by trực tiếp bóng đá k+ merged or consolidated unit.
+ For receivables and payables: trực tiếp bóng đá k+ unit follows receivables and payables handed over to continue monitoring and fulfilling obligations regarding receivables and payables.
+ For trade union funds: trực tiếp bóng đá k+ unit receives trực tiếp bóng đá k+ handover of funds to continue monitoring.
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View trực tiếp bóng đá k+ detailed contents of Official Dispatch 3199 regarding handover and accounting when dissolving, merging, or consolidating trade unions here
Official Dispatch 3199 regarding trực tiếp bóng đá k+ handover and accounting when dissolving, merging, or consolidating trade unions in Vietnam promulgated?(Image from trực tiếp bóng đá k+ Internet)
Is trade union support deducted when calculating CIT in Vietnam?
According to clause 2.31 of Article 6 ofCircular 78/2014/TT-BTC(amended by Article 4 ofThông tư 96/2015/TT-BTC, Article 1 ofCircular 151/2014/TT-BTC, clause 4 of Article 3 ofCircular 25/2018/TT-BTC), it is stipulated as follows:
Expenses that are deductible and non-deductible when determining taxable income
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- Non-deductible expenses when determining taxable income include:
...
2.30. Expenses that do not correspond to taxable revenue, except for trực tiếp bóng đá k+ following expenses:
- Actual expenses for activities to combat HIV/AIDS at trực tiếp bóng đá k+ workplace, including: Training costs for HIV/AIDS prevention staff of trực tiếp bóng đá k+ enterprise, costs of organizing communication activities on HIV/AIDS prevention for workers of trực tiếp bóng đá k+ enterprise, fees for providing counseling, testing, and examination for HIV, support costs for HIV-positive workers.
- Actual expenses for carrying out national defense and security education, training, activities of trực tiếp bóng đá k+ self-defense militia, and other national defense and security tasks as stipulated by relevant laws.
- Actual expenses to support Communist Party organizations and socio-political organizations within trực tiếp bóng đá k+ enterprise.
...
Additionally, according to Article 1 of trực tiếp bóng đá k+Trade Union Law 2012, it is stipulated:
Trade Union
trực tiếp bóng đá k+ Trade Union is a broad socio-political organization of trực tiếp bóng đá k+ working class and laborers, established voluntarily, a member within trực tiếp bóng đá k+ political system of Vietnamese society, under trực tiếp bóng đá k+ leadership of trực tiếp bóng đá k+ Communist Party of Vietnam; representing officials and public employees, workers, and other laborers (collectively referred to as laborers), alongside state agencies, economic organizations, social organizations to care for and protect trực tiếp bóng đá k+ legitimate and legal rights and interests of laborers; participate in state management, socio-economic management, participate in inspection, supervision of state agencies, organizations, units, enterprises; advocate and encourage laborers to study and improve their professional skills, abide by trực tiếp bóng đá k+ law, and build and defend trực tiếp bóng đá k+ Socialist Republic of Vietnam.
Based on trực tiếp bóng đá k+ two provisions above, it can be seen that support costs for trực tiếp bóng đá k+ trade union are regarded as support costs for socio-political organizations within trực tiếp bóng đá k+ enterprise and are therefore deductible when calculating CIT.
What is trực tiếp bóng đá k+ current CIT rate in Vietnam?
According to Article 10 of trực tiếp bóng đá k+Enterprise Income Tax Law 2008as amended and supplemented by clause 6 of Article 1 of trực tiếp bóng đá k+Amendment Law on Corporate Income Tax 2013, it is stipulated:
Tax Rates
- trực tiếp bóng đá k+ corporate income tax rate is 22%, except for cases specified in clauses 2 and 3 of this Article and subjects eligible for tax rate incentives as stipulated in Article 13 of this Law.
Cases subject to trực tiếp bóng đá k+ 22% tax rate as specified in this clause are subject to a 20% tax rate from January 1, 2016.
- Enterprises with an annual total revenue not exceeding twenty billion VND apply a 20% tax rate.
trực tiếp bóng đá k+ revenue basis to determine enterprises eligible for trực tiếp bóng đá k+ 20% tax rate as specified in this clause is trực tiếp bóng đá k+ previous year's revenue.
- trực tiếp bóng đá k+ corporate income tax rate for activities of searching, exploring, and extracting oil, gas, and other rare and precious resources in Vietnam ranges from 32% to 50%, depending on each project and business establishment.
trực tiếp bóng đá k+ Government of Vietnam shall provide detailed regulations and guidance for trực tiếp bóng đá k+ implementation of this Article.
Thus, trực tiếp bóng đá k+ current CIT rate is 20%, however, for trực tiếp bóng đá k+ activities of searching, exploring, and extracting oil, gas, and other rare resources in Vietnam, trực tiếp bóng đá k+ CIT rate ranges from 32% to 50%, depending on each project and business establishment.
