��Ƶ

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /4. Withholding on benefits-in-kind / 4.1 Valuation rules for benefits generally

4.1 Valuation rules for benefits generally

Vietnam

4.1�� Valuation rules for benefits generally

Although the regulations do not clearly define 'benefits-in-kind', a definition which is commonly accepted by the local tax authorities' is that, benefits-in-kind include those benefits which the employer

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

2.1.4 Withholding obligation of employers

3.8 Termination of employment

4.7 Business entertainment expenses

3.4 Pension provision

8.1 Penalties for non-compliance

2.3.2 Attachment of earnings orders

2.1.6 Local development tax

9.4 Temporary Residence Card (TRC)

3.2 Restricted Stock Units (RSU's)

7.1 Travel expenses

1.1 Introduction: overview of the domestic payroll system

2.2.1 Assessable earnings for NSSF

5.3.1 Foreign company definition and registration

5.1.2 Affiliation with the National Social Security Fund (CNSS)

7. Travel and subsistence

3.2 Leave of absence

2.2.2 Housing fund contributions

2.2.3 National Insurance contributions

6.2 Double tax relief

2.2.1 Employee provident fund (EPF)