Chapter 4.
PROVISIONS OF IMPLEMENTATION
Article 11. Effect
1. This Decree takes effect on January 10, 2014, particularly provision on the trade-union fee level specified at Article 5 of this Decree shall implement from the effective date of the Law on trade union.
2. To annul the following documents:
a) Decision No. 133/2008/QD-TTg dated October 01, 2008 of the Prime Minister on deducting for paying the trade-union fee for the enterprises with foreign investment and the executive offices of foreign parties in the business cooperation contracts;
b) The Joint Circular No. 119/2004/TTLT/BTC-TLDLDVN dated December 08, 2004, of the Ministry of Finance and the Vietnam Confederation of Labor, guiding on deducting for paying the trade-union fee; Circular No. 17/2009/TT-BTC dated January 22, 2009 of 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.
Article 12. Responsibilities for organization of implementation
1. Agencies, organizations and enterprises shall:
a) Pay the trade-union fee fully and properly with time limit to the trade unions in accordance with this Decree and regulations of the Vietnam Confederation of Labor on decentralization of collection and distribution of revenue source from trade-union fee;
b) To supply fully and exactly information and documents related to responsibility for remitting trade-union fee at the request of the trade unions and competent state agencies.
2. The Vietnam Confederation of Labor shall:
a) Formulate and promulgate standards, norms and regime of expenditures for trade-union finance on the basis of applying the norms and regime as prescribed by State in order to ensure satisfactory of management requirements in system of trade unions; stipulate the decentralization of collection, distribution of revenue sources and management of revenue sources (member fee, trade-union fee, and other revenues in accordance with regulation) for implementation in system of trade unions;
b) Formulate and promulgate the norms of allocating the regular operation expenditure estimate for its affiliated units and trade unions at all levels on the basis of applying the norms of allocating the administrative management expenditure estimates for Ministries, Ministerial-level agencies, Governmental agencies, and other agencies at Central level as prescribed by the Prime Minister so as to ensure the publicity, transparency in allocation of estimates, management and use of trade-union finance;
c) Provide directions for the trade unions at all levels in managing and using trade-union fee in accordance with regulations; assume the prime responsibility for, and coordinate with financial agencies, tax agencies, labor inspectorates at the same level in examining, inspecting the implementation of remitting trade-union fee of agencies, organizations and enterprises; propose functional agencies for handling violations of remitting trade-union fee.
3. The Ministry of Finance shall arrange central budget involving the trade-union finance support as prescribed at Article 8 of this Decree.
4. Chairpersons of People’s Committees of provinces and central-affiliated cities shall allocate the local budget involving the trade-union finance support as prescribed at Article 9 of this Decree as prescribed by law on decentralization in managing state budget.
Article 13. Responsibility for implementation
Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decree.
Tìm kiếm
Nghị định 191/2013/NĐ-CP (Bản Word)
Nghị định 191/2013/NĐ-CP (Bản Pdf)