{"id":999965016,"date":"2023-10-11T15:47:28","date_gmt":"2023-10-11T08:47:28","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999965016"},"modified":"2026-06-03T23:14:14","modified_gmt":"2026-06-03T16:14:14","slug":"accounting-jobs-to-do-in-november-2023","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/","title":{"rendered":"Accounting work needs to be done in November 2023\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\">In November 2023, financial management and fulfillment of tax obligations become more important than ever for businesses and accountants. This month marks a series of important milestones, from declaring value-added tax to paying insurance premiums and union dues. <span style=\"font-weight: 400;\">To ensure that business operations run smoothly, accountants need to clearly understand the work that needs to be done in November 2023.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/bizzi.vn\/\">Bizzi<\/a> We would like to send you detailed information about these jobs, to help you grasp an overview of the requirements and deadlines as well as the accounting work that needs to be done this November.<\/p>\n<figure style=\"width: 800px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/fast.com.vn\/uploads\/news\/ketoantonghop.jpg\" alt=\"Accounting work needs to be done in November 2023\" width=\"800\" height=\"474\" title=\"\"><figcaption class=\"wp-caption-text\">Accounting work needs to be done in November 2023<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#1_Cong_viec_ke_toan_can_lam_Khai_va_nop_cac_loai_thue\" >1. Accounting work to be done: Declare and pay taxes<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#Thue_gia_tri_gia_tang\" >V.a.t tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#Huong_dan_lap_to_khai_thue_gia_tri_gia_tang\" >Instructions for preparing value added tax declaration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#Thue_thu_nhap_ca_nhan\" >personal income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#Thue_thu_nhap_doanh_nghiep\" >Corporate income tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#2_Trich_nop_tien_dong_BHXH_BHYT_BHTN\" >2. Deduction and payment of social insurance, health insurance, and unemployment insurance premiums<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#3_Trich_nop_kinh_phi_cong_doan\" >3. Deduction and payment of trade union fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#4_Thong_bao_tinh_hinh_bien_dong_lao_dong_neu_co\" >4. Notification of labor fluctuations (if any)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/accounting-jobs-to-do-in-november-2023\/#5_Cac_cong_viec_ke_toan_thuong_xuyen_khac\" >5. Other regular accounting tasks<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Cong_viec_ke_toan_can_lam_Khai_va_nop_cac_loai_thue\"><\/span>1. Accounting work to be done: Declare and pay taxes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thue_gia_tri_gia_tang\"><\/span>V.a.t tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses that are required to declare and pay VAT monthly\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises must deploy and pay VAT for October 2023 as follows:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">- Tax return\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 The deadline for declaring and paying taxes is November 20, 2023 (Monday) at the latest.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 For businesses that declare and pay VAT quarterly\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses subject to quarterly tax declaration, they will not have to declare and pay value added tax in November 2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">(Pursuant to Clause 1, Article 8 of Decree 126\/2020\/ND-CP and Clause 1, Article 44, Clause 1, Article 55 of the Law on Tax Administration 2019).<\/span><\/i><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_thue_gia_tri_gia_tang\"><\/span>Instructions for preparing value added tax declaration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With VAT declaration dossiers, businesses submit VAT declarations according to the form issued with Circular 80\/2021\/TT-BTC, including:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 01\/GTGT (for businesses that calculate tax using the deduction method)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 02\/GTGT (for businesses that calculate tax using the deduction method and have investment projects eligible for tax refund)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 03\/GTGT (for businesses calculating tax using the direct VAT method - applicable to gold, silver, and gemstone trading and processing activities)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 04\/GTGT (for businesses calculating tax using the direct revenue method)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 05\/GTGT in case of tax calculation using the deduction method involving construction activities.\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan\"><\/span>personal income tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">In case an enterprise declares and pays personal income tax monthly:<\/span><\/i><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that are required to declare and pay personal income tax monthly, they need to declare and pay personal income tax to employees if in October there is a deduction of personal income tax before paying salaries and wages to employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deadline for declaring and paying taxes: no later than November 20, 2023 (Monday).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">In case an enterprise declares and pays personal income tax quarterly:<\/span><\/i><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses subject to quarterly tax declaration, they are not required to declare and pay personal income tax for employees in November 2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">(Pursuant to Clause 1, Article 8 of Decree 126\/2020\/ND-CP and Clause 1, Article 44, Clause 1, Article 55 of the Law on Tax Administration 2019).<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_doanh_nghiep\"><\/span>Corporate income tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In November 2023, businesses do not have to declare taxes and temporarily pay quarterly corporate income tax.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Trich_nop_tien_dong_BHXH_BHYT_BHTN\"><\/span>2. Deduction and payment of social insurance, health insurance, and unemployment insurance premiums<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compulsory social insurance (SI), health insurance (HYT) and unemployment insurance (UI) payments for employees in November 2023 will be paid by businesses (except for cases operating in the agricultural sector). industry, forestry, fishery, salt industry) paid and deducted from the employee&#039;s salary as follows:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 The company deducts from the monthly salary to pay compulsory social insurance of each employee according to the level prescribed by law (See specific contribution rate in 2023 <a href=\"https:\/\/baohiemxahoi.gov.vn\/chidaodieuhanh\/pages\/thong-tin-bao-chi.aspx?ItemID=20946&amp;CateID=125\" rel=\"nofollow noopener\" target=\"_blank\">HERE<\/a>).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 Insurance payment deadline: no later than November 30, 2023 (Thursday).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 Closing method:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">+ Social insurance and health insurance contributions of all employees must be transferred at the same time to the collection account of the social insurance agency opened at a bank or State Treasury.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">+ Enterprises pay unemployment insurance and deduct the salary of each employee according to the prescribed level to pay at the same time to the Unemployment Insurance Fund.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u00a0(Pursuant to Clause 1, Article 7, Article 16, Clause 1, Article 17 and Clause 1, Article 19, Decision 595\/QD-BHXH dated April 14, 2017, amended and supplemented by Clause 5, Article 2, Decision 490\/QD- Social Insurance on March 28, 2023).<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Trich_nop_kinh_phi_cong_doan\"><\/span>3. Deduction and payment of trade union fees<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">November trade union fees will be deducted and paid by the enterprise as follows:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 Enterprises pay union fees once every month, at the same time as paying social insurance (specifically, the payment deadline is Thursday, November 30, 2023).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u2013 The level of union fee payment is equal to 2% of the salary fund as a basis for paying social insurance for employees, in which this salary fund is the total salary of employees subject to social insurance payment.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">(Pursuant to Articles 5 and 6 of Decree 191\/2013\/ND-CP).<\/span><\/i><\/p>\n<figure style=\"width: 973px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2021\/11\/15\/kinh-phi-cong-doan-2022.png\" alt=\"Pay union fees\" width=\"973\" height=\"605\" title=\"\"><figcaption class=\"wp-caption-text\">Pay union fees<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, according to Decision 7823\/QD-TLD dated August 31, 2023 of the Vietnam General Confederation of Labor, businesses are allowed to <\/span><i><span style=\"font-weight: 400;\">Postponement of union dues until December 31, 2023<\/span><\/i><span style=\"font-weight: 400;\"> If the enterprise has a reduction of 50% or more in employees participating in social insurance compared to January 1, 2023 (including employees who stop working, temporarily postpone the implementation of labor contracts, and agree to take unpaid leave) due to the enterprise Businesses were cut, orders were reduced.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_Thong_bao_tinh_hinh_bien_dong_lao_dong_neu_co\"><\/span>4. Notification of labor fluctuations (if any)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before November 3, 2023 (Friday), enterprises must notify the employment service center where their headquarters is located about the labor fluctuation situation according to Form No. 29 (issued together with Circular 28\/ 2015\/TT-BLDTBXH) if the number of employees working at the enterprise increases or decreases in October 2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In case an enterprise reduces 50 or more employees, it must immediately notify the employment service center where its headquarters is located for timely advice and support.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On the contrary, if in October 2023, the number of employees working at the enterprise does not change, the enterprise does not need to carry out this notification procedure.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">(Pursuant to Article 16 of Circular 28\/2015\/TT-BLDTBXH).\\<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Cac_cong_viec_ke_toan_thuong_xuyen_khac\"><\/span><b>5. Other regular accounting tasks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In addition, accountants also need to perform other regular accounting tasks, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check and compare books and accounting documents: Check and compare books and accounting documents to ensure the accuracy and truthfulness of accounting information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare financial reports: Prepare financial reports according to the provisions of law to provide information to relevant parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting for arising economic transactions: Accounting for economic transactions arising in November 2023 in accounting books.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Above is a list of accounting tasks that need to be done in November 2023. To ensure correct and complete implementation of tasks, accountants need to carefully prepare accounting records and documents and comply with them properly. provisions of law. <\/span><\/p>\n<p style=\"text-align: justify;\">Bizzi is committed to supporting the accounting and business community by providing the latest and most up-to-date information on accounting, tax, and financial regulations. We hope that the information we provide about accounting work to be done in November 2023 will help you in your daily work and ensure compliance with current regulations. Don&#039;t forget to follow Bizzi to update the latest information through our media channels.<\/p>\n<p style=\"text-align: justify;\"><strong>Follow Bizzi to quickly receive the latest information:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Facebook: <a href=\"https:\/\/www.facebook.com\/bizzivietnam\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.facebook.com\/bizzivietnam<\/a><\/li>\n<li style=\"text-align: justify;\">Linkedin: <a href=\"https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/<\/a><\/li>\n<li style=\"text-align: justify;\">Youtube: <a href=\"https:\/\/www.youtube.com\/@bizzivietnam\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.youtube.com\/@bizzivietnam<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>In November 2023, managing finances and fulfilling tax obligations becomes more important than ever for\u2026<\/p>","protected":false},"author":37,"featured_media":999965019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999965016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999965016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999965016"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999965016\/revisions"}],"predecessor-version":[{"id":999980973,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999965016\/revisions\/999980973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999965019"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999965016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999965016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999965016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}