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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Vietnam / 4.7 Business entertainment expenses

4.7 Business entertainment expenses

4.7 Business entertainment expenses | Vietnam

Vietnam

Business entertainment expenses which are paid directly from the employer to service suppliers

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3.1 Employee stock options

4.7 Business entertainment expenses

3.4 Pension provision

2.1.4 Tax basis

2.1.1 Rates of income tax

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2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

9.4 Temporary Residence Card (TRC)

3.5 Redundancy pay

2.1.2 Allowable deductions

2.2.1 Assessable earnings for NSSF

5.3.1 Foreign company definition and registration

3.1 Minimum wage

5.1 Employer registration

3.2 Pre-tax/post-tax deductions

2.2.2 National Hospital Insurance Fund (NHIF)

2.1 Withholding of income tax

2.2.5 Provident fund

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)