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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /4. Withholding on benefits-in-kind / 4.6 Mobile phones and other devices

4.6 Mobile phones and other devices

Vietnam

Mobile phone allowance are not be taxable in Vietnam, if provided in accordance to the employer's written labour policy as

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3.1 Employee stock options

8.1 Penalties for non-compliance

2.1.4 Withholding income tax rates

2.1.1 Rates of income tax

3.2 Employee stock-based incentive income

9.4 Temporary Residence Card (TRC)

3.2 Restricted Stock Units (RSU's)

3.7 Performance-related bonuses

9.5 Workers Compensation Act 2000

1.1 Introduction: overview of the domestic payroll system

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2 Withholding of social security

7. Travel and subsistence

1.4 Fringe benefits tax

3.2 Leave of absence

2.2.5 FONACOT withholding

2.1 Withholding of income tax

3.1 Minimum wage and working hours

2.2.4 Gratuity fund