1. Quang's gross income 4.

Calculate total tax deductible expenses

Wage & salary: VND 6,000,000 Tax payer

Allowance for lunch: VND 700,000 1 dependent (1 child)
Allowance for telephone: VND 1,000,000 Family deductions
Allowance for travel: VND 3,000,000 Compulsory insurance
Allowance for child raising: VND 3,600,000 Total deductions
Bonus VND 4,000,000
Gross income VND 18,300,000 5. Determine taxable income

2. Determine tax deductible adjustments to gross income Adjusted gross income

Total deductions
Allowance for lunch VND 700,000 Taxable income

3. Calculate adjusted gross income 6. Calculate tax liability

Gross income VND 18,300,000 Taxable income

Allowance for lunch VND (700,000) Marginal tax rate
Adjusted gross income VND 17,600,000 Tax liability (Method 2)
te total tax deductible expenses

Tax payer VND 9,000,000

1 dependent (1 child) VND 3,600,000
Family deductions VND 12,600,000
Compulsory insurance VND 630,000
Total deductions VND 13,230,000

ine taxable income

In May 2019, Quang’s employment income include the follow
Adjusted gross income VND 17,600,000 Wage & salary: 6 million VND
Total deductions VND 13,230,000 Allowance for lunch: 700,000 VND
Taxable income VND 4,370,000 Allowance for telephone: 1 million VND
Allowance for travel: 3 million
Allowance for child raising: 3.6 million VND
te tax liability Bonus: 4 million VND

He contributed compulsory insurance premiums of 630,000

Taxable income VND 4,370,000 resigitered for family deduction with taxation authority. Calc
Marginal tax rate 5.00% generated in May 2019.
Tax liability (Method 2) VND 218,500.00
ncome include the followings:

VND
on VND

e premiums of 630,000 VND. Quang has a child who was

taxation authority. Calculate Quang’s tax payable for income
1. Lan's gross income 4. Calculate total tax deductible expenses

Wage & salary: VND 30,000,000 Tax payer

Allowance for lunch: VND 800,000 2 dependent (2 child)
Allowance for telephone: VND 300,000 Family deductions
Bonus VND 500,000 Compulsory insurance
Gross income VND 31,600,000 Total deductions

5. Determine taxable income

2. Determine tax deductible adjustments to gross income Adjusted gross income

Total deductions
Allowance for lunch VND 730,000 Taxable income

3. Calculate adjusted gross income 6. Calculate tax liability

Gross income VND 31,600,000 Taxable income

Allowance for lunch VND (730,000) Marginal tax rate
Adjusted gross income VND 30,870,000 Tax liability (Method 2)
te total tax deductible expenses

Tax payer VND 9,000,000

Lan signed a 1-year labor contract with Com
2 dependent (2 child) VND 7,200,000 income
Family deductions VND 16,200,000 include the followings:
Compulsory insurance VND 840,000
Wage & salary: 30 million VND
Total deductions VND 17,040,000 Allowance for lunch: 800,000 VND
Allowance for telephone: 300,000 VND
Bonus: 500,000 VND
ine taxable income
Her compulsory insurances was calculated
Adjusted gross income VND 30,870,000 and included social insurance, health insur
children and registered for family deductio
Total deductions VND 17,040,000 income earned in September 2019.
Taxable income VND 13,830,000

te tax liability

Taxable income VND 13,830,000

Marginal tax rate 15.00%
Tax liability (Method 2) VND 1,324,500.00
d a 1-year labor contract with Company A. In September 2019, Lan’s employment

e followings:

alary: 30 million VND

e for lunch: 800,000 VND
e for telephone: 300,000 VND
00,000 VND
ulsory insurances was calculated based on her basic salary, which is 8 million VND,
ded social insurance, health insurance, and unemployment insurance. Lan has two
nd registered for family deduction with the company. Calculate Lan’s tax payable for
arned in September 2019.
Minh work part-time as a saleperson at a electrical appliances shop under
a 1-month labor contracts. Last month, he received a salary of 1.5 million
VND and a commission of 1 million VND.
a. Does he need buy compulsory insurance?
b. Calculate his personal income tax due last month (if any).

a. Minh don't need to buy compulsory insurance

b. Minh don't have to pay PIT beacause he work under 1 month
and the salary is less the 2,000,000 VND.
1. Long's gross income 4. Calculate total tax deductible expenses

Wage & salary: VND 76,500,000 (3000000*18+4500000*5) Tax payer

Allowance for lunch: VND 3,000,000 1 dependent (1 child)
Allowance for telephone: VND 1,000,000 Family deductions
Allowance for travel: VND 2,000,000 Compulsory insurance
Gross income VND 82,500,000 Total deductions

5. Determine taxable income

2. Determine tax deductible adjustments to gross income Adjusted gross income

Total deductions
Allowance for lunch VND 730,000 Taxable income

3. Calculate adjusted gross income 6. Calculate tax liability

Gross income VND 82,500,000 Taxable income

Allowance for lunch VND (730,000) Marginal tax rate
Adjusted gross income VND 79,500,000 (15% of taxable income)
Tax liability (Method 2)

The rest numbet do not count in Tax:

te total tax deductible expenses

Tax payer VND 9,000,000 Long works at HATECO company as

1 dependent (1 child) VND 7,200,000 Wage & salary: 76.5 million VND (1
Family deductions VND 16,200,000 Allowance for lunch: 3 million VND
Compulsory insurance VND 30,000,000 Allowance for telephone: 1 million
Allowance for tralve: 2 million VND
Total deductions VND 46,200,000
The company paid him 3 million VN
His compulsory insurance was calcu
ine taxable income million VND. He had 2 children regi
paid his house rent of 10 million VN
Adjusted gross income VND 79,500,000
Calculate Long’s PIT.
Total deductions VND 46,200,000
Taxable income VND 33,300,000

te tax liability

Taxable income VND 33,300,000

Marginal tax rate 25.00%
(15% of taxable income) VND 4,995,000
Tax liability (Method 2) VND 10,070,000.00

umbet do not count in Tax: VND 5,005,000

s at HATECO company as a CFO. Last month, his had following income:

lary: 76.5 million VND (18 standard weekdays and 5 Saturdays)

for lunch: 3 million VND
for telephone: 1 million VND
for tralve: 2 million VND
ny paid him 3 million VND per weekday and 4.5 million per weekend day.
sory insurance was calculated based on his basic salary, which was 30
D. He had 2 children registered for the family deduction. The company also
use rent of 10 million VND/month.

ong’s PIT.