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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 / 2.1.8 Time to determine PIT

2.1.8 Time to determine PIT

Vietnam

In general, PIT is declared and paid on a cash basis. In other words, PIT obligations arise at the time

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3.1 Employee stock options

2.3.2 Attachment of earnings orders

2.1.2 Form TD-1

6.3 Inbound employees on assignment

3.1 Minimum wage

2.2.3 National Housing Trust (NHT)

9.1 Employment legislation

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

1.2.1 PAYE income tax and health surcharge filings

7. Travel and subsistence

8.2 Income tax non-compliance

2.2.9 Workers' Children Education CESS

1.4 Fringe benefits tax

9.3 Work visas

3.2 Stock options

2.2.1 Mexican Social Security Institute (IMSS)

2.2.1 SSS contributions

1.3.2 Annual reporting

9.1 Work permits

3.5 Expense reimbursements