0. Internal documents |
0 |
Internal documents to be prepared |
0.01 |
|
B |
Company Charter |
At the time of establishment and at the time of adjustment and supplementation |
V |
Details |
|
|
0.02 |
|
B |
Financial regulations |
At the time of new establishment as a basis for financial management |
V |
Details |
|
|
0.03 |
|
B |
System of product production norms |
At the time the enterprise starts production to calculate product cost |
V |
Details |
|
|
0.04 |
|
B |
Building salary scales and labor norms |
At the time the enterprise starts operating |
V |
Details |
|
|
0.05 |
|
B |
Building a set of sample labor contracts |
At the time the enterprise starts operating |
V |
Details |
|
|
0.06 |
|
B |
Developing and registering labor regulations |
At the time the enterprise starts operating |
V |
Details |
|
|
0.07 |
|
B |
Declaring and reporting labor use |
At the time of starting operations and periodically during the year |
V |
Details |
|
|
0.08 |
|
B |
Setting up labor management records |
At the time the enterprise starts operating |
V |
Details |
|
|
|
|
|
|
|
|
|
I. Tax procedures |
1 |
License tax |
1.01 |
A |
|
Filing a license tax declaration when newly established |
No later than January 30 of the year after the year of establishment |
V |
Details |
|
|
1.02 |
A |
|
Paying the license tax |
No later than January 30 every year |
V |
Details |
|
|
1.03 |
A |
|
Submitting the license tax declaration when adjusting the increase/decrease of capital |
No later than January 30th of the year following the year of occurrence of the change of information |
V |
Details |
|
|
1.04 |
A |
|
Paying the license tax after adjustment |
No later than January 30 every year |
V |
Details |
2 |
Initial tax records |
2.01 |
A |
|
Registering for declaration and payment of electronic tax |
Within 30 days and before the first tax declaration period |
V |
Details |
|
|
2.02 |
A |
|
Registering electronic invoices |
Within 30 days and before the first tax declaration period |
V |
Details |
|
|
2.03 |
A |
|
Registering accounting regime |
Within 30 days and before the first tax declaration period |
V |
Details |
|
|
2:04 |
A |
|
Registering depreciation method of fixed assets |
Within 30 days and before the first tax declaration period |
V |
Details |
3 |
VAT |
3:01 |
A |
|
Monthly value-added tax (VAT) declaration |
No later than the 20th of the month following the month the tax liability arises |
V |
Details |
|
|
3.02 |
A |
|
Quarterly value-added tax (VAT) declaration |
No later than the last day of the first month of the quarter following the quarter the tax liability arises |
V |
Details |
|
|
3.03 |
|
B |
One-time VAT declaration (for real estate transfer, out-of-province construction) |
No later than the 10th day from the date the tax liability arises |
V |
Details |
|
|
3.04 |
A |
|
VAT payment |
The last day of the deadline for submitting the declaration |
V |
Details |
|
|
3.05 |
|
B |
VAT refund |
Depending on the customer's needs when the conditions for refund are met |
V |
Details |
4 |
Personal Income Tax |
4.01 |
A |
|
Monthly personal income tax (PIT) declaration |
No later than the 20th of the month following the month the tax liability arises |
V |
Details |
|
|
4.02 |
A |
|
Quarterly PIT declaration |
No later than the last day of the first month of the following quarter |
V |
Details |
|
|
4:03 |
|
B |
One-time PIT declaration (capital transfer, investment) |
No later than the 10th day from the date of occurrence of the tax liability |
V |
Details |
|
|
4.04 |
A |
|
Opening PIT tax code |
No later than 10 working days from the date of receiving the information |
V |
Details |
|
|
4.05 |
A |
|
Registering dependents |
No later than 10 working days from the date of receiving the information |
V |
Details |
|
|
4.06 |
A |
|
PIT finalization |
No later than the last day of the 3rd month after the end of the calendar year |
V |
Details |
|
|
4.07 |
A |
|
Authorization of PIT finalization |
The last day of the deadline for submitting the PIT finalization |
V |
Details |
|
|
4.08 |
A |
|
PIT payment (monthly/quarterly/annual) |
The last day of the deadline for submitting the declaration |
V |
Details |
5 |
Corporate Income Tax (CIT) |
5.01 |
A |
|
Payment of provisional CIT on a quarterly basis |
Within 30 days after the quarter |
V |
Details |
|
|
5.02 |
A |
|
Annual CIT finalization declaration |
No later than the last day of the 3rd month from the end of the calendar/fiscal year |
V |
Details |
|
|
5.03 |
A |
|
CIT payment according to the finalization |
The last day of the deadline for submitting the CIT finalization |
V |
Details |
|
|
5.04 |
|
B |
One-time CIT declaration: real estate transfer, capital transfer, capital transfer associated with real estate |
Within 10 days from the date of occurrence |
V |
Details |
|
|
5.05 |
|
B |
CIT payment according to the one-time declaration |
Within 10 days from the date of occurrence |
V |
Details |
|
|
5.06 |
|
B |
Related party transaction dossier |
Annually, coinciding with the CIT finalization procedure |
V |
Details |
6 |
Special consumption tax |
6.01 |
|
B |
Monthly special consumption tax declaration |
No later than the 20th of the following month after the tax liability arises |
V |
Details |
|
|
6.02 |
|
B |
One-time special consumption tax declaration |
No later than the 10th day from the date of occurrence of the tax liability |
V |
Details |
|
|
6.03 |
|
B |
Payment of special consumption tax |
The last day of the deadline for submitting the declaration |
V |
Details |
|
|
6.04 |
|
B |
Refund of special consumption tax |
Depending on the customer's needs when the conditions for refund are met |
V |
Details |
7 |
Personal Property Tax |
7.01 |
|
B |
Registering for personal income tax code/ asking for tax code information from property owner |
Within 10 days from the date of occurrence |
V |
Details |
|
|
7.02 |
|
B |
Paying the license fee |
No later than January 30th every year |
V |
Details |
|
|
7.03 |
|
B |
Declaring each arising payment period |
No later than the 10th day from the date of tax liability arising |
V |
Details |
|
|
7.04 |
|
B |
Declaring according to the calendar year |
No later than the last day of the first month of the following calendar year |
V |
Details |
|
|
7.05 |
|
B |
Paying taxes |
The last day of the deadline for submitting the declaration |
V |
Details |
8 |
Foreign Contractor Tax |
8.01 |
|
B |
Registering for tax code for foreign contractor |
Within 10 working days from the date of signing the contract |
V |
Details |
|
|
8.02 |
|
B |
Declaration for each arising payment period |
At the latest on the 10th day from the date of arising of the obligation |
V |
Details |
|
|
8.03 |
|
B |
Monthly declaration |
At the latest on the 20th of the month following the month of arising of the obligation |
V |
Details |
|
|
8.04 |
|
B |
Paying foreign contractor tax |
On the last day of the deadline for submitting the declaration |
V |
Details |
|
|
8.05 |
|
B |
Finalization of the contract |
Within 45 days from the date of termination of the contract |
V |
Details |
9 |
Non-agricultural Land Use Tax |
9.01 |
|
B |
Initial declaration |
At the latest 30 days from the date of arising of the obligation |
V |
Details |
|
|
9.02 |
|
B |
Declaration in case of changes |
At the latest 30 days from the date of arising of the changes |
V |
Details |
|
|
9.03 |
|
B |
Paying tax |
On the last day of the deadline for submitting the declaration |
V |
Details |
II. Preparing Accounting Books |
10 |
Preparing accounting books |
10.01 |
|
B |
Setting up accounting books, including accounting accounts and general journal monthly |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.02 |
|
B |
Monthly allocation table of fixed assets, tools, and prepaid expenses |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.03 |
|
B |
Monthly inventory import-export table |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.04 |
|
B |
Establishing production norms for monthly production enterprises |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.05 |
|
B |
Monthly product cost calculation table, construction cost |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.06 |
A |
|
Setting up accounting books, including accounting accounts and general journal quarterly |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.07 |
A |
|
Quarterly allocation table of fixed assets, tools, and prepaid expenses |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.08 |
A |
|
Quarterly inventory import-export table |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.09 |
A |
|
Establishing production norms for quarterly production enterprises |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.10 |
A |
|
Quarterly product cost calculation table, construction cost |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.11 |
A |
|
Setting up accounting books, including accounting accounts and general journal annually |
20 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.12 |
A |
|
Annual allocation table of fixed assets, tools, and prepaid expenses |
20 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.13 |
A |
|
Annual inventory import-export table |
20 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.14 |
A |
|
Establishing production norms for annual production enterprises |
20 days from the date of receiving sufficient documents |
V |
Details |
|
|
10.15 |
A |
|
Annual product cost calculation table, construction cost |
20 days from the date of receiving sufficient documents |
V |
Details |
III. Financial Statements |
11 |
Accounting Report |
11.01 |
A |
|
Business result report_Profit and loss statement by month |
10 days from the date of receiving sufficient documents |
V |
Details |
|
|
11.02 |
A |
|
Business result report_Profit and loss statement by quarter |
15 days from the date of receiving sufficient documents |
V |
Details |
|
|
11.03 |
A |
|
Business result report_Profit and loss statement by year |
15 days from the date of receiving sufficient documents |
V |
Details |
|
|
11.04 |
|
B |
Monthly financial statements |
30 days from the date of receiving sufficient documents |
V |
Details |
|
|
11.05 |
|
B |
Quarterly financial statements |
30 days from the date of receiving sufficient documents |
V |
Details |
|
|
11.06 |
|
B |
Semi-annual financial statements |
30 days from the date of receiving sufficient documents |
V |
Details |
12 |
Báo cáo tài chính |
12.01 |
A |
|
Annual financial statements |
30 days from the date of receiving sufficient documents |
V |
Details |
|
|
12.02 |
A |
|
Audited Financial Statements |
40 days from the date of receiving sufficient documents |
V |
Details |
IV. Labor |
13 |
Vietnamese Labor Report |
13.01 |
|
B |
Set up labor management records (paper or electronic) |
Within 30 days from the date of commencement of operation |
V |
Details |
|
|
13.02 |
A |
|
Mid-year labor change report |
Before June 5th |
V |
Details |
|
|
13.03 |
A |
|
Annual labor change report |
Before December 5th |
V |
Details |
|
|
13.04 |
|
B |
Annual report on training and expertise for provincial-level labor authorities |
No submission deadline specified |
V |
Details |
14 |
Report on the use of foreign workers |
14.01 |
|
B |
Report explaining the need to use foreign workers |
At least 15 days before the expected date of using foreign workers |
V |
Details |
|
|
14.02 |
|
B |
Report explaining the change in the need to use foreign workers |
At least 15 days before the expected date of using foreign workers |
V |
Details |
|
|
14.03 |
A |
|
Report on the use of foreign workers in the first 6 months of the year |
Before July 5th |
V |
Details |
|
|
14.04 |
A |
|
Report on the use of foreign workers annually |
Before January 5th of the following year |
V |
Details |
|
|
14.05 |
|
B |
Work permit |
At least 15 days before the foreign worker is expected to start working in Vietnam; In case of renewal: At least 5 days but not more than 45 days before the work permit expires |
V |
Details |
15 |
Occupational Health Report |
15.01 |
|
B |
6-month report |
Before July 5th |
V |
Details |
|
|
15.02 |
|
B |
Annual report |
Before January 10th of the following year |
V |
Details |
16 |
Occupational Safety and Hygiene Report |
16.01 |
|
B |
Annual report |
Before January 10th of the following year |
V |
Details |
17 |
Report on occupational accidents |
17.01 |
|
B |
6-month report |
Before July 5th |
V |
Details |
|
|
17.02 |
|
B |
Annual report |
Before January 10th of the following year |
V |
Details |
V. Insurance |
18 |
Unemployment Insurance |
18.01 |
|
B |
Initial notification to the job service center where the workplace is located about the number of employees working at the unit |
Within 30 days from the date of establishment |
V |
Details |
|
|
18.02 |
|
B |
Monthly notification of changes in the number of employees working at the unit |
Before the 3rd of every month |
V |
Details |
|
|
18.03 |
|
B |
Annual report on the participation in unemployment insurance of the previous year |
Before January 15th of the following year |
V |
Details |
19 |
Social Insurance, Health Insurance |
19.01 |
A |
|
Unit code issuance dossier |
Within 30 days from the date of signing the labor contract |
V |
Details |
|
|
19.02 |
A |
|
Procedure for participating in social insurance: participating and issuing social insurance numbers, adjusting information on social insurance participation |
Within 30 days from the date of signing the labor contract |
V |
Details |
|
|
19.03 |
A |
|
Compulsory social insurance with the following regimes: Sickness; Maternity; Occupational accidents and diseases: Retirement; Death |
10 days from the date of receiving sufficient documents |
V |
Details |
VI. Trade Union |
20 |
Trade Union Fund |
20.01 |
A |
|
Pay trade union fees |
Before the end of the month |
V |
Details |
|
|
20.02 |
A |
|
Procedures for receiving trade union fees back |
At the same time as paying the fees |
V |
Details |
21 |
Trade Union Dues |
21.01 |
|
B |
Establish grassroots trade unions |
When there are 5 or more union members or 5 or more employees voluntarily joining the Vietnam General Confederation of Labor |
V |
Details |
|
|
21.02 |
|
B |
Develop regulations on the use of trade union finance |
For internal use |
V |
Details |
|
|
21.03 |
|
B |
Pay monthly union dues |
Before the end of the month |
V |
Details |
|
|
21.04 |
|
B |
Procedures for receiving trade union dues back |
At the same time as paying the fees |
V |
Details |
|
|
21.05 |
|
B |
Manage trade union budget |
For internal use |
V |
Details |
|
|
21.06 |
|
B |
Annually submit the trade union financial estimate for the following year to the Labor Confederation |
Before November 15th - According to the instructions of the managing Labor Confederation |
V |
Details |
|
|
21.07 |
|
B |
Prepare quarterly trade union fund settlement report |
Before January 5th of the following quarter- According to the instructions of the managing Labor Confederation |
V |
Details |
|
|
21.08 |
|
B |
Report on the settlement of trade union financial revenue and expenditure |
According to the instructions of the managing Labor Confederation |
|
Details |
|
|
21.09 |
|
B |
Publicize the collection and expenditure of the trade union fund to all union members |
Publicize at the annual meeting of officials and civil servants of the unit at least once every 6 months |
V |
Details |
VII. Investment and Monitoring Report |
22 |
Investment Activity Report |
22.01 |
|
B |
Quarterly report |
Before the 10th of the first month of the following quarter |
V |
Details |
|
|
22.02 |
|
B |
Annual report |
March 31st of the following year |
V |
Details |
23 |
Investment Monitoring and Evaluation Report |
23.01 |
|
B |
Periodic monitoring and evaluation report during the investment implementation phase (6 months) |
Before June 10th of the reporting year |
V |
Details |
|
|
23.02 |
|
B |
Periodic monitoring and evaluation report during the investment implementation phase (full year) |
February 10th of the following year |
V |
Details |
|
|
23.03 |
|
B |
Periodic monitoring and evaluation report during the operation and exploitation phase (6 months) |
Before July 10th of the reporting year |
V |
Details |
|
|
23.04 |
|
B |
Periodic monitoring and evaluation report during the operation and exploitation phase (full year) |
February 10th of the following year |
V |
Details |
|
|
23.05 |
|
B |
Monitoring and evaluation report before adjusting the investment project |
Before adjusting the project |
V |
Details |
|
|
23.06 |
|
B |
Investment Project Completion Evaluation Report (if any) |
Submit with the project termination dossier |
V |
Details |
VIII. Statistics |
24 |
Basic statistical report |
24.01 |
|
|
Monthly statistical report |
12th of the month after the reporting month |
V |
Details |
|
|
24.02 |
|
|
Quarterly statistical report |
12th of the last month of the quarter after the reporting quarter |
V |
Details |
|
|
24.03 |
|
|
Annual statistical report |
31/3 of the year after the reporting year |
V |
Details |
|
|
24.04 |
|
B |
Special statistical report for specific business fields |
Same deadline with the general report |
V |
Details |
IX. State bank report |
25 |
Foreign loans |
25.01 |
|
B |
Registration of foreign loans with the State bank |
Within 30 working days from the date of signing the medium and long-term foreign loan agreement |
V |
Details |
|
|
25.02 |
|
B |
Registration of changes to foreign loans |
Within 30 working days from the date of signing the agreement with the changed content |
V |
Details |
|
|
25.03 |
|
B |
Report on foreign loans |
No later than the 5th of the following month |
V |
Details |
X. Specialized report (apply to conditional business lines) |
26 |
Conditional business lines |
26.01 |
|
B |
Report to the specialized management agency |
|
V |
Details |
|
|
26.02 |
|
B |
Documents publicizing sufficient conditions for business |
|
V |
Details |
XI. Fire prevention and fighting |
27 |
Fire prevention and fighting |
27.01 |
|
B |
Certificate of eligibility for fire prevention and fighting |
No deadline for submission found |
V |
Details |
|
|
27.02 |
|
B |
ire prevention and fighting management and monitoring records |
For internal use |
V |
Details |
|
|
27.03 |
|
B |
Fire safety inspection report |
No deadline for submission found |
V |
Details |
|
|
27.04 |
|
B |
Report on the management, maintenance and maintenance of fire fighting equipment |
Fixed at the end of November every year |
V |
Details |
XII. Environment |
28 |
Environment |
28.01 |
|
B |
Environmental impact assessment report |
Submit before the investment decision of the project |
V |
Details |
|
|
28.02 |
|
B |
Environmental protection activities report |
Before January 15th of the following year or before January 20th of the following year (for revised reports) |
V |
Details |
|
|
28.03 |
|
B |
Workplace environmental monitoring report |
Before December 31st of the year |
V |
Details |
XIII. Customs |