ASEAN Briefing News

Malaysia Budget 2023: Changes to Corporate and Individual Tax Regimes

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Malaysia’s Budget for 2023 has changed the country’s corporate and individual tax regimes.

A Guide to Taxation in Vietnam

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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 Tax Administration Law

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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.

A Guide to Taxation in Indonesia

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Indonesia adopts a worldwide income taxation system, meaning that those considered tax residents pay tax on income they earn in Indonesia.

A Guide to Taxation in Cambodia

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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.

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