afac.com.vn; kiem toan; audit; ke toan; accounting; thue; tax; tham dinh gia; afa , afac.com.vn; kiem toan; audit; ke toan; accounting; thue; tax; tham dinh gia; afa

afac.com.vn; kiem toan; audit; ke toan; thue; tham dinh gia; afa, afac.com.vn; kiem toan; audit; ke toan; thue; tham dinh gia; afa

afac.com.vn; kiem toan; audit; ke toan; thue; tham dinh gia; afa, afac.com.vn; kiem toan; audit; ke toan; thue; afa; tham dinh gia

WEEKLY LEGAL NEWSLETTER FINANCIAL STATEMENTS

In our previous newsletter, we have provided information on the Government's Resolution No. 42/2020 / NQ-CP (“Resolution 42”) on measures to support people in difficulties due to the Covid-19 pandemic. In this newsletter, we would like to continue to send you information about the Prime Minister's Decision that has just issued guidance on the implementation of support to the people under Resolution 42.

On April 24, 2020, the Prime Minister issued Decision No. 15/2020 / QD-TTg regulating the implementation of policies to support people in difficulties due to the Covid-19 pandemic. Accordingly, the Decision stipulates in detail the conditions of support and procedures to receive support for groups of subjects affected by Covid-19 in Resolution 42.

We would like to summarize the main content on the conditions and procedures for implementation for the target groups and the level of support under Resolution 42 as follows:

🍀 SUPPORTING EMPLOYEES (EMPLOYERS) TEMPORARY SUSPENDING THE IMPLEMENTATION OF LABOR CONTRACTS (LABOR CONTRACT) OR DISCUSSION OF UNEMPLOYMENT

Conditions:

- The period of temporary deferment of the labor contract, unpaid leave of work within the term of the labor contract, from 01 month or more from April 1, 2020 to the end of June 30, 2020 and the time from April 1, 2020 to the end 06.01.2020.

- Are participating in compulsory social insurance (social insurance) up to the time immediately before delaying the implementation of labor contracts or taking leave without pay.

- Working in enterprises with no revenue or no financial source to pay salaries (after using the wage reserve funds, after-tax profit sources and other lawful financial sources of the enterprises, Balance until 31.03.2020) affected by COVID-19 pandemic.

Procedure:

- Businesses make a list of employees who temporarily suspend the labor contract, take unpaid leave to ensure conditions as prescribed; request grassroots trade union (if any) and social insurance agency to certify this List.

Support level: VND 1,800,000 / person / month according to the actual time of temporary deferral of the labor contract, taking leave without pay, starting from April 1, 2020 and not exceeding 3 months.

🍀 SUPPORT FOR BUSINESS

Conditions:

- Turnover in 2020 is less than VND 100 million, determined at the time of January 15, 2020 under the provisions of tax administration law.

- Suspension of business from April 1, 2020 under the Decision of the Chairman of the provincial People's Committee to implement the Prime Minister's Directive No. 15 / CT-TTg of March 27, 2020.

Procedure:

- Business households send dossiers to the commune-level People's Committees; After that, the People's Committee of the commune and agencies at all levels continue to process the records.

Support level: VND 1,000,000 / household / month monthly, not exceeding 3 months.

🍀 SUPPORT FOR EMPLOYMENT TERMINATED LABOR CONTRACT, CONTRACT FOR WORK, BUT NOT ELIGIBLE FOR UNEMPLOYMENT BENEFITS

Conditions: Employees are entitled to financial support when fully meeting the following conditions:

- Having entered into a labor contract or working contract before the date of 01.04.2020 and are participating in compulsory social insurance;

- Terminating the labor contract or employment contract from 01.04.2020 to 15.06.2020 but not eligible for unemployment benefits as prescribed;

- Having no income or having income lower than the near-poverty line specified in the Prime Minister's Decision No. 59/2015 / QD-TTg of November 19, 2015. (VND 1,000,000 / person / month in rural areas and VND 1,300,000 / person / month in urban areas)

Procedure:

- The employee sends the file to the communal People's Committee; After that, the People's Committee of the commune and agencies at all levels continue to process the records.

Support level: 1,000,000 VND / person / month maximum monthly not exceeding 3 months, from April to June 2020.

🍀 SUPPORT FOR EMPLOYEES WITHOUT DELIVERY OF THE EMPLOYMENT LOSS OF EMPLOYMENT

Conditions: Employees who do not sign labor contracts and lose their jobs shall be supported when fully meeting the following conditions:

- Unemployment and income below the poverty line specified in Decision No. 59/2015 / QD-TTg from April 1, 2020 to June 30, 2020;

- Legal residence in the locality;

- Being in the non-agricultural field, doing one of the following jobs: peddling, retailing without fixed locations; collecting rubbish and scrap; loading and unloading, transporting goods; driving 2-wheel motorbikes and passenger cyclos; mobile lottery retail; self-employed or working in business households in the fields of eating, accommodation, tourism and health care.

Procedure:

- The employee sends the file to the communal People's Committee; After that, the People's Committee of the commune and agencies at all levels continue to process the records.

Support level: 1,000,000 VND / person / month maximum monthly not exceeding 3 months, from April to June 2020.

🍀 SUPPORTING PEOPLE WITH A REVOLUTIONARY Revolution; PERSONS IN POVERTY, POOR-RELATED HOUSEHOLDS AND SOCIAL PROTECTION SUBJECTS

Conditions:

- People with meritorious services to the revolution who are receiving monthly preferential allowance (including relatives of people with meritorious services who are receiving monthly preferential allowance, war invalids who are receiving monthly labor incapacity regime) in the list of entitlement subsidies April 2020.

- People of poor and near-poor households on the List of poor and near-poor households up to December 31, 2019 of localities, which have been recognized and recognized by competent authorities according to the national poverty line specified in Decision No. 59/2015 / QD-TTg dated November 19, 2015 of the Prime Minister.

- Social protection beneficiaries receiving monthly social assistance policies, on the list of social assistance beneficiaries in April 2020.

Procedure:

- Chairman of the provincial People's Committee directs the review, review and approval of the list and support funding; at the same time directing the implementation of support payments.

Support level:

People with meritorious services to the revolution, social protection beneficiaries: VND 500,000 / person / month, applied for 3 months and pay once.

Poor, near-poor households: VND 250,000 / person / month, applied for 3 months and pay once.

🍀 SUPPORTING EMPLOYEES TO LOANS CAPITAL TO PAY SALES FOR EMPLOYEES

Conditions:

- 20% or 30 employees or more participating in social insurance are required to stop working for 01 month or more; have paid at least 50% of the termination salary for the employee in the period from April 1, 2020 to June 30, 2020.

- Are facing financial difficulties, do not balance sufficient resources to pay employees to stop working, have used up the wage reserve fund to pay employees to stop working.

- There is no bad debt at credit institutions, foreign bank's branches as of December 31, 2019.

Procedure:

- At the latest on the 5th of every month, the employer needs to send the request to the district-level People's Committee where the head office or branch, representative office, business location or residence is located ( for business households and individuals).

Support level: borrowed without collaterals up to 50% of the regional minimum salary for each employee according to actual pay period but not more than 3 months with 0% interest rate, maximum loan term 12 monthly at Vietnam Bank for Social Policies to pay the remaining salary and disburse monthly directly to the unemployed.

-------------------------------------------------- ---

Attached to this decision are the forms used for target groups to make applications for support.

Link to download Decision 15/2020 / QD-TTg and accompanying forms:

Date Submitted: 29/04/2020 View: 15.558 Print the article
[ * ] RELATED ARTICLES
On 10.08.2020, the Prime Minister issued the decision 22/2020/QD-TTg on the reduction of land rents in 2020 for the subjects affected by the Covid-19 by resolution No. 84/NQ-CP dated 29.05.2020.
Since 01.01.2021, the Labor Code 2019 will officially take effect with a new score on employee testing.
17 CORPORATE CASES ARE TAX-ASSIGNED The tax declaration is that the business must pay the tax according to a certain number instead of being proactively, filing the tax as prescribed.
On 23.06.2020 last day, the general Department of Taxation issued the 2546/TCT-DNNCN to implement Resolution No. 954/2020/UBTVQH14 (NQ954) on the increase of the National deduction Reduction (GTGC).
This morning 17.06.2020, with the majority of voting vote, Congress adopted the Business Law (revised) with 10 chapters, 218 things, which are enforceable from 01.01.2021.
[ * ] ARTICLES SEARCHING FOR AUTOMATION
ECOVIS AFA VIETNAM AUDITING - APRAISAL AND CONSULTING CO., LTD
Address: 142, Xo Viet Nghe Tinh Street, Hoa Cuong Nam Ward, Hai Chau District, Da Nang City, Viet Nam
Tel: +84.236.363.3333 Ext: 201 - Email: info@ecovis.com.vn
Website: http://www.afac.com.vn; Web: https://www.ecovis.com/vietnam/audit
afac.com.vn; kiểm toán; audit; kế toán; thuế; Thẩm định giá; afaafac.com.vn; kiểm toán; audit; kế toán; thuế; Thẩm định giá; afaafac.com.vn; kiểm toán; audit; kế toán; thuế; Thẩm định giá; afaafac.com.vn; kiểm toán; audit; kế toán; thuế; afa; Thẩm định giá
Design by: 24hdanang + 0905512238 + MAI ĐỨC TUẤN + 0905512238
Access times:  2.455.275
 37
Tiếng Việt