Thông tư 17/2009/TT-BTC của Bộ Tài chính hướng dẫn việc trích nộp và sử dụng kinh phí công đoàn đối với doanh nghiệp có vốn đầu tư nước ngoài và văn phòng điều hành của phía nước ngoài trong hợp đồng hợp tác kinh doanh
THE MINISTRY OF FINANCE
GUIDING THE DEDUCTION, REMITTANCE AND USE OF TRADE UNION DUES BY FOREIGN-INVESTED ENTERPRISES AND EXECUTIVE OFFICES OF FOREIGN PARTIES TO BUSINESS COOPERATION CONTRACTS
Pursuant to Decree No. 133/HDBT of April 20, 1994, of the Ministers' Council (now the Government), guiding the implementation of the Law on Trade Union;
Pursuant to the Prime Minister's Decision No. 133/2008/QD-TTg of October 1, 2008, on the deduction and remittance of trade union dues by foreign-invested enterprises and executive offices of foreign parties to business cooperation contracts;
Pursuant to the Government's Decree No. 139/2007/ND-CP of September 5, 2007, detailing the implementation of a number of articles of the
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After reaching agreement with the
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
2. Subjects of regulation
a/ Foreign-invested enterprises set up by foreign investors to conduct investment activities in
b/ Vietnamese enterprises in which foreign investors hold more than 49% of shares;
c/ Executive offices of foreign parties to business cooperation contracts in
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.
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|Cơ quan ban hành:||Bộ Tài chính||Số công báo:||Đã biết|
|Số hiệu:||17/2009/TT-BTC||Ngày đăng công báo:||Đã biết|
|Loại văn bản:||Thông tư||Người ký:||Trần Xuân Hà|
|Ngày ban hành:||22/01/2009||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Đầu tư , Thuế-Phí-Lệ phí , Doanh nghiệp , Chính sách|