2.1.4 Tax Basis | Vietnam | Vietnam | Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe)

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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

2.1 Withholding of income tax

Commentary

2.1.4 Tax basis | Vietnam

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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