Decree No. 91/2022/ND-CP is issued to amend many important regulations prescribed in Decree No. 126/2020/ND-CP in tax administration. Here is the summary of important amended contents of Decree No. 91/2022/ND-CP
Monthly or quarterly personal income tax declaration is very important because it decides the responsibility for submitting the taxpayer’s declaration and payment and the periodical jobs that every accountant must do.
Tax withholding of personal income tax is applicable to various income taxes. Tax withholding for incomes from wages, and salaries is a quarterly and monthly temporary payment. So, what is the tax withholding of personal income tax? Must have tax declaration for not withholding tax?
Incomes from the capital transfer are the other income when calculating the enterprise income tax. It is necessary to know the calculation of the enterprise income tax from the capital transfer.
Labor Code and other relevant Laws as well as guiding documents prescribe favors for female employees in order to create good conditions for them to have enough time and health for caring for children under 12 years old. Here are 8 benefits for female employees raising a child under 12 years old.
Many employers require employees to take off work to use up their leaves in order not to pay a wage amount for the untaken leave days. Force employees to take off work to use up their leaves, is it legal?
In order to support the activities in disaster prevention and fighting, employers and employees all pay for the disaster management fund in case the state budget cannot satisfy all the requirements. So, what is the level of disaster management fund payment for employees?
Social insurance premium for an employee is a great expenditure for every enterprise. Many enterprises contribute lower social insurance premiums than the actual wage. Is it illegal for enterprises?
Foreign investors are eligible to have an investment in Vietnam in the form of economic organizations establishment including enterprise establishment. Currently, Law on Enterprise 2020 has been having many effects on enterprise establishment in Vietnam.
Foreign employees are taking important roles in the insufficient conditions of human resources in Vietnam over the past time. How do Vietnamese laws ensure their rights by public holiday leaves?