Thông tư 17/2009/TT-BTC 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 do Bộ Tài chính ban hành

CIRCULAR

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 Enterprise Law;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 Vietnam General Confederation of Labor, the Ministry of Finance guides the deduction and remittance of trade union dues by foreign-invested enterprises and executive offices of foreign parties to business cooperation contracts as follows:

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.-

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This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]