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July 20, 2022

Asean Mobility Spotlight (July 2022)

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 jurisdictions 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.


Asean Mobility Spotlight (July 2022)