Tutorial 4

TUTORIAL 4
DISCUSSION
Select a country of your choice and find out the country’s regulation to determine the residency status and
tax period.
MULTIPLE CHOICE QUESTION

Q1.
Mr. Eliot is a foreigner that comes to work in Vietnam continuously from 01 March 2020. On
15 November 2020, the labor contract expires and Mr. Eliot goes home.
Mr. Eliot is from country which has Double Taxation Agreement (DTA) with Vietnam.
For what period Mr. Eliot can claim personal deduction?
A. From Jan 2020 to Nov 2020
B. From Mar 2020 to Dec 2020
C. From Jan 2020 to Dec 2020
D. From Mar 2020 to Nov 2020
Q2.
Mr. A is an expatriate whose date of arrival and departure in Vietnam is shown on his passport
as follows:
• First entry on 06 January 2021 and exit on 06 March 2021.
• Second entry on 21 April 2021 and exit on 21 October 2021.
Mr. A is identified as a …. In the tax period.
A. Resident
B. Non-resident
Q3.
Mr. B is an expatriate whose date is to come and leave Vietnam as follows:
- First entry on 01 December 2021
- Exit on 01 November 2022.
Mr. A is identified as a …. In the tax period.
A. Resident
B. Non-resident
Q4.
If you are resident taxpayer in Vietnam, you must be taxed on:
A. Income derived from Vietnam
B. Worldwide income
C. Income derived from outside Vietnam
D. Cash received in Vietnam
Q5.
If you are resident taxpayer in Vietnam, you...
A. Can claim double tax relief
B. Cannot claim double tax relief
C. Cannot get deductions in taxable income
D. Only pay tax levied on income sourced from Vietnam
Q6.
A resident individual means a person that meets the following conditions:
A. Being present in Vietnam for 183 days or more within the calendar year
B. Within 12 consecutive months from the first date of arrival in Vietnam
C. Having a permanent residence in Vietnam
D. Any of these conditions
Q7.
If you are resident taxpayer, you... claim the family deduction and ....
A. Can ... and apply the flat rate for your employment income
B. Can't... and apply progressive rates for employment income
C. Can ... and apply progressive rates for your employment income
D. Can’t ... and apply flat rates for your employment income
Q8.
If you are non-resident taxpayer, you... claim the family deduction and ....
A. Can ... and apply the flat rate for your employment income
B. Can't... and apply progressive rates for employment income
C. Can ... and apply progressive rates for your employment income
D. Can’t ... and apply flat rates for your employment income
Q9.
Mr Zong is a Hong Kong citizen and tax resident. He arrived in Vietnam to work on 21 April
2019 and on completion of his employment contract, he left Vietnam on 31 October 2020. In
the years 2019 and 2020, he spent the following numbers of days in Vietnam:
From 21 April to 31 December 2019 – 130 days
From 1 January to 20 April 2020 – 64 days
From 21 April to 31 October 2020 – 110 days
Based solely on the above information, what is Zong’s tax residency status in his first and
second tax year in Vietnam?
First year Second year
A. Resident Resident
B. Resident Non-resident
C. Non-resident Resident
D. Non-resident Non-resident
Q10.
What is the deadline for the submission of an annual finalization tax return except for
personal tax returns declared by individuals?
A. By the last day of the first month since the end of the calendar year or the fiscal year
B. By 90 days since the end of the calendar year or the fiscal year
C. By 45 days since the end of the calendar year or the fiscal year
D. By the last day of the third month since the end of the calendar year or the fiscal year
Q11.
According to the Law on Administration No. 38/2019/QH14, a taxpayer commits tax evasion
will be fined:
A. An amount of up to twice the amount of the tax evaded
B. An amount of up to three times the amount of the tax evaded
C. An amount of up to four times the amount of the tax evaded
D. An amount of up to five times the amount of the tax evaded
Q12.
What is the deadline for the submission of a monthly tax return?
A. By the 20th day of the month following the month in which the tax obligation arises
B. By the 10th day of the month following the month in which the tax obligation arises
C. By the 30th day of the month following the month in which the tax obligation arises
D. By the last day of the month in which the tax obligation arises
Q13.
According to the Law on Administration No. 38/2019/QH14, the late payment interest rate is:
A. 0.3% per day from the deadline for paying tax 0,005
B. 0.03% per day from the deadline for paying tax
C. 0.05% per day from the deadline for paying tax
D. 0.5% per day from the deadline for paying tax
Q14.
Mr Lee is a Taiwan citizen and tax resident. He arrived in Vietnam to work on 20 June 2022
and on completion of his employment contract, he left Vietnam on 31 October 2023. In the
years 2022 and 2023, he spent the following numbers of days in Vietnam:
From 20 June to 31 December 2022 – 121 days
From 1 January to 19 June 2023 – 74 days
From 20 June to 31 October 2023 – 102 days
Based solely on the above information, what is Lee’s tax residency status in his first and
second tax year in Vietnam?
First year Second year
A. Resident Resident
B. Resident Non-resident
C. Non-resident Resident
D. Non-resident Non-resident

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TUTORIAL 4

MULTIPLE CHOICE QUESTION

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