Malaysia’s Budget for 2023 has changed the country’s corporate and individual tax regimes.
All taxes in Vietnam are imposed at the national level; there are no local, city, or provincial taxes.
Vietnam’s Decree 91 makes amendments to the country’s Tax Administration Law. One of the changes includes reinstating the ’80 percent rule’ regarding provisional corporate income tax.
Indonesia adopts a worldwide income taxation system, meaning that those considered tax residents pay tax on income they earn in Indonesia.
A tax resident in Cambodia is someone who domiciles in the country or is in Cambodia for more than 182 days in any 12-month period.