Dear P' Khan
1/ By agreement, Payroll taxes are deducted, labor unions and social security are paid by company.
2/ Personal income tax is paid for every three months, labor unions and social security are paid every month.
3/ Penalty for late submission of tax, social security and labor unions payment:
- Personal income tax = 0.03% / day
- Labor union and social security = 1.065% / month.