2.1.4 Tax Basis

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.4 Tax basis

Commentary

Vietnam

The tax basis defines who shall be responsible for the PIT in Vietnam. Depending on whether the remuneration is gross or net of PIT, the PIT liability shall rest with the employee or employer respectively. For the latter, PIT shall

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4.7 Business entertainment expenses

3.4 Pension provision

6.4 Outbound employees assigned abroad

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

Mexico: employment tax analysis

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2.1.4 Tax basis

Vietnam

4.7 Business entertainment expenses

3.4 Pension provision

6.4 Outbound employees assigned abroad

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

Mexico: employment tax analysis

3.2 Employee stock-based incentive income

2.2.5 Québec health services fund

9.4 Temporary Residence Card (TRC)

2.2.2 Social security rates

5.1 Employer registration

1.2.1 PAYE income tax and health surcharge filings

7. Travel and subsistence

1.4 Fringe benefits tax

2.2.5 FONACOT withholding

3.6 Severance pay

2.2.1 Mexican Social Security Institute (IMSS)

2.1.6 Record keeping

2.2.5 Provident fund

6.2 Double tax relief

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2.1.4 Tax basis

Vietnam

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