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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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8.1 Penalties for non-compliance

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

3.2 Employee stock-based incentive income

2.2.3 Submission of social security contributions information

3.2 Restricted Stock Units (RSU's)

2.2.2 Social security rates

9.1 Probation period

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

3.1 Minimum wage

2.2.3 National Housing Trust (NHT)

2.1.2 Calculating income tax withholding

3.4 Maternity and paternity leave

Return of employees (ROE)

2.2.5 FONACOT withholding

2.2.1 Mexican Social Security Institute (IMSS)

2.1.6 Record keeping

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

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