TAX QUIZ 9

1.All types of allowance received by employees from employment contracts are

taxable.
False
Feedback:There are a number of non-taxable allowances, which normally those
stipulated by the government.
2.What are taxable incomes of non-residents?
A. Worldwide incomes
B. Incomes arise from Vietnam
3.Ms. Susan is a foreign who first came to Vietnam from June 01, 2018 to May
31, 2019. In 2018, Ms. Susan has been present in Vietnam for 65 days. In 2019,
she is present in Vietnam for 110 days during the period from January 01, 2019
until the end of May 31, 2019. From June 01, 2019 to December 31, 2019, she
has been in Vietnam for 105 days. Is Ms. Susan resident for the tax year counted
from 1st June 2018 to 31th May 2019?
No
Feedback:In 12 consecutive months (from 1st June 2018 to 31th May 2019),
Ms, Susan was present in Vietnam in 175 days (65+110), which is fewer than
183 days under regulations, therefore, it can be concluded that Ms Susan is a
non-resident for this tax year.
4.Among these benefits that employee receive from their employment apart
from salary, which one is taxable?
A. Membership of golf club for specific employee
B. Meals provided at company refectory
C. Training for job requirement
D. Vacation for all employees
5.Which of the following is NOT correct about dependent claims?
A. Dependents must be registered
B. Dependent claim is a family deduction
C. Dependent claim is only applicable to employment income
D. One dependent can be claimed for at most 2 persons
Feedback:One dependent can be claimed for only one taxpayer in a tax period.
Correct
1/1 Points
6.Ms. Nga receives VND 20 million per month as salary. In addition, she is also
entitled to a Yoga club membership card of VND 2 million per month. Lunch is
provided at company refectory with monthly value of VND 1 million. Rent for
apartment she is living in, which is paid by company is VND 3 million per
month. How much of rent must be included in her taxable income?
A. 3.3 mil
B. 3 mil
Feedback:Taxable income without rent=20+2= 22 mil (lunch provided in
kind is non-taxable) Maximum taxable rent=15% of taxable income
without rent=15%*22=3.3 mil Actual rent = 3 mil < maximum amount ->
Taxable rent = actual rent = 3mil
C. 0
D. 5 mil
7.Among these allowances provided to employees apart from salary, which is
non-taxable?
A. Meal allowance in cash
B. Occupational allowance
Feedback:This allowance is stipulated by the government and is non-
taxable.
C. House allowance in cash
D. Seniority allowance
Correct
1/1 Points
8.Which of the following items is not qualified for PIT deductions?
A. Voluntary pension in excess of VND1mil/month
B. VND3mil contributed to a charitable fund
C. A daughter of 20-years-old who is studying university without income
D. A disabled 45-years-old uncle who is under direct care of taxpayer
9.Choose the correct order in which PIT payable can be determined for an
individual in a tax period under Vietnam's law.
- Determine different types of taxable incomes
- Calculate Total PIT payable on all taxable incomes
- Determine tax residence
- Calculate PIT payable for each type of taxable incomes
A. 4, 1, 3, 2
B. 1, 2, 3, 4
C. 2, 4, 1, 3
D. 2, 3, 4, 1,
Correct
1/1 Points
10.Ms. Nga worked 40 hours overtime last month, which is paid
VND150,000/hour. The rate for normal working hours is VND100,000. How
much will be included in Ms. Nga’s taxable income this month?
A. 6 mil
B. 4 mil Feedback:40*100,000 (for overtime payment, the base rate is
taxable and the premium rate is non-taxable)
C. 0
D. 2 mil
Correct
1/1 Points
11.What is the theoretical framework for determination of PIT in Vietnam for
residents?
A. Source principle
B. Residence principle
12.Which of the following are taxpayers under Vietnam’s Law on personal
income tax
 Non-resident individuals earning taxable incomes
 A foreigner working in Vietnam
  A woman that neither holds Vietnamese nationality nor working in
Vietnam but earns taxable income from Vietnam
 A Vietnamese resident that earns remuneration from an Australian
company
13.Which type of taxable income generally is the most important?
A. Employment income
B. Business income
C. Capital investment income
D. Income from capital transfer
14.How many types of incomes are subject to PIT in Vietnam?
A. 5
B. 10
C. 7
D. 8
15.Ms. Lan receives VND 20 million per month as salary. In addition, she is also
entitled to a Yoga club membership card of VND 2 million per month. Lunch is
provided at company refectory with monthly value of VND 1 million. Rent for
apartment she is living in, which is paid by company is VND 5 million per
month. How much of rent must be included in her taxable income?
A. 3.45 mil
B. 3.3 mil Feedback:Taxable income without rent=20+2= 22 mil (lunch
provided in kind is non-taxable) Maximum taxable rent=15% of taxable
income without rent=15%*22=3.3 mil Actual rent = 5 mil > maximum
amount -> Taxable rent = maximum taxable amount = 3.3 mil
C. 5 mil
D. 0
16.Is Ms. Susan resident for the year 2019?
Yes
Feedback:In the second tax year, which is the calendar year 2019, Ms. Susan
was present in Vietnam in 215 days (110+105), which is more than 183 days
under regulations; therefore, it can be concluded that she is a tax resident in this
tax year.
17.If a foreigner has been present in Vietnam for 170 days in a calendar year,
can it be concluded that he is not a resident individual under Vietnam’s Law on
personal income tax?
A. No
B. Yes
C. Not enough information to conclude
Feedback:The tax residence for a foreigner can be based on number of staying
days in Vietnam either within a calendar year or 12 consecutive months from the
arriving date.
18.All types of benefits received by employees from employment contracts are
taxable.
False
Feedback:There are a number of non-taxable benefits.
19.Contribution for both compulsory and voluntary insurances are deductible to
determine PIT payable for income from salary.
True
Feedback:Compulsory insurance are fully deductible, voluntary pension fund
and pension insurance are deductible up to VND1mil/month.
20.Which of the following is correct about dependent claims?
A. One dependent can be claimed for at most 2 persons
B. Dependent claim is only applicable to business income
C. Dependents only include children
D. Dependents must be registered
21.What is the theoretical framework for determination of PIT in Vietnam for
non-residents?
A. Residence principle
B. Source principle
22.What are taxable incomes of Vietnamese residents?
A. Incomes arise from Vietnam
B. Worldwide incomes
23.Mr. Luan works 30 hours overtime during a month, which is paid
VND300,000/hour and is 150% of basic rate. How much of overtime income is
taxable for Mr. Luan?
A. 2 mil
B. 3 mil
C. 6 mil Feedback:30*300,000/1.5 (for overtime payment, the base rate is
taxable and the premium rate is non-taxable)
D. Non-taxable