Complying with tax withholding or annual tax filing obligations of employees’ remuneration

This alert addresses employers’ responsibility in ASEAN jurisdictions on complying with tax withholding or annual tax filing obligations of employees’ remuneration.

In this edition of the Asean Mobility Spotlight, we address the topic of employers’ responsibility in ASEAN jurisdictions on complying with tax withholding or annual tax filing obligations of employees’ remuneration.

Based on our experience, it is observed that there are some common underreported items across the jurisdications featured. These include (but not limited to) benefits in kind provided by the company, equity gains and compensation items that are not delivered via local payroll. Penalties are imposed by the various tax authorities for noncompliance. 

Download this Tax alert