Joint Circular No. 32 TTLB guiding the collection and submission of trade union funds

Joint Circular No. 32 TTLB guides the collection and submission of trade union funds for application to agencies, enterprises, and organizations with trade unions. This circular aims to address delays, shortages, or non-submission in the collection and submission of funds, ensuring financial resources for trade union activities.

문서 번호32 TTLB
문서 유형Joint Circular
발행 기관Ministry of Finance
서명자Cù Thị Hậu — Thứ trưởng
업데이트02. 07. 2026
산업Finance
분야Tax AdministrationFeesOther Charges and Revenues of the State Budget
발행일29. 05. 1991
발효일29. 05. 1991
효력 만료일—
상태In effect
✦ 스마트 요약

Joint Circular No. 32 TTLB guides the collection and submission of trade union funds for application to agencies, enterprises, and organizations with trade unions. This circular aims to address delays, shortages, or non-submission in the collection and submission of funds, ensuring financial resources for trade union activities.

적용 범위

Agencies, enterprises, organizations, and private business owners where there is a trade union organization.

핵심 사항

  • Agencies, enterprises, organizations, and private business owners where there is a trade union organization continue to implement the collection and submission of trade union funds according to Circular No. 39/TTLB dated May 6, 1988, issued by the Vietnam General Confederation of Labor (now the Vietnam General Confederation of Labor) and the Ministry of Finance.
  • The collection and submission of trade union funds must be in accordance with the actual payroll of workers and staff within the unit, without delay or shortage.

🌐 이 문서의 사회적 영향

  • Positive impact: Ensuring financial resources for trade union activities, enhancing the effectiveness of trade union operations.
  • Negative impact: Financial burden on agencies, enterprises, and private business owners.

❓ 자주 묻는 질문

When must agencies and enterprises submit trade union funds?

According to Joint Circular No. 32 TTLB, agencies and enterprises must implement the collection and submission of trade union funds according to Circular No. 39/TTLB dated May 6, 1988, issued by the Vietnam General Confederation of Labor and the Ministry of Finance.

What percentage of trade union funds should be submitted?

Joint Circular No. 32 TTLB does not specifically stipulate the rate of collection and submission of trade union funds, only requiring implementation according to Circular No. 39/TTLB dated May 6, 1988.

Which agencies and enterprises are responsible for submitting trade union funds?

According to Joint Circular No. 32 TTLB, agencies, enterprises, organizations, and private business owners where there is a trade union organization are the entities required to implement the collection and submission of trade union funds.

What penalties will be imposed if the submission is not made on time or in full amount?

Joint Circular No. 32 TTLB does not specify specific sanctions for failure to submit trade union funds on time or in full amount.

Has the collection and submission of trade union funds changed from Circular No. 39/TTLB dated May 6, 1988?

Joint Circular No. 32 TTLB does not mention any changes from Circular No. 39/TTLB dated May 6, 1988, only requiring continued implementation according to this circular.

전문

MINISTRY OF FINANCE, GENERAL CONFEDERATION OF LABOR UNIONS OF VIETNAM

Number: 32 TTLB

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, May 29, 1991

JOINT CIRCULAR

Guidelines for Deducting and Paying Union Fees

_____________________

Pursuant to Clause b, Article 16 of the Trade Union Law issued pursuant to Decree No. 40/LCT/HĐNN8 dated July 7, 1990 of the Chairman of the Council of State of the Socialist Republic of Vietnam and Article 20 of Decree No. 133/HĐBT dated April 20, 1991 of the Chairman of the Council of Ministers guiding the implementation of the Trade Union Law; the Ministry of Finance and the Vietnam General Confederation of Labor guide the collection and remittance of trade union funds as follows:

While the state has not yet reformed the salary system and improved the method of collecting trade union funds, agencies, enterprises, organizations, and private business owners where trade unions are established shall continue to implement the collection and remittance of trade union funds according to Circular No. 39/TTLB dated May 6, 1988 of the Vietnam General Confederation of Labor (now the Vietnam General Confederation of Labor) and the Ministry of Finance on improving the method of collecting trade union funds.

The implementation of Circular No. 39/TTLB dated May 6, 1988, many agencies and enterprises have organized the collection and remittance of trade union funds well. However, there are still some agencies and enterprises that have not collected and remitted correctly, such as late payment, insufficient payment not corresponding to the actual total wage fund of workers and officials in the unit, and some units have not collected at all, causing difficulties and funding for trade union activities.

To address the above situation and create financial conditions for trade union activities, it is requested that the Ministries, People's Committees, other agencies under the Council of Ministers, provincial and municipal people's committees, and centrally-administered special cities guide and direct subordinate agencies, organizations, and enterprises to properly implement the collection and remittance of trade union funds according to the guidance provided.

SECRETARY GENERAL OF THE VGCW

Deputy Chairman

(- Office of the President of the State (Signed)

Cu Thi Hau

MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT

Vice Minister

(- Office of the President of the State (Signed)

Lý Tài Luận

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32 TTLB
Joint Circular No. 32 TTLB guiding the collection and submission of trade union funds
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