Other Briefings
How to File Your Individual Tax Returns in Indonesia
Taxpayers in Indonesia must file their tax returns by March 31. This can be done online or through a registered tax office.
How to Obtain Tax Incentives for Investments in Indonesia’s Marine and Fisheries Sectors
Indonesia offers a variety of income tax incentives for investors that invest in its marine and fisheries industries. Here are the criteria.
A Guide to Taxation in Laos
All companies incorporated under Lao law will be subject to corporate income tax, value-added tax, and personal income tax.
A Guide to Taxation in Vietnam
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
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
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
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.
A Guide to Taxation in Singapore
Singapore adopts a territorial basis of taxation and so businesses are taxed only on Singapore-sourced income.
A Guide to Taxation in Thailand
Taxes in Thailand are governed by the Revenue Code, which follows the concept of a self-assessment system.
A Guide to Taxation in Malaysia
Malaysia implements a territorial tax system with residents and non-residents taxed on their Malaysian source income.
