Ms.

Ling is a Malaysian financial counselor who comes to Vietnam under a 8-month contract with APR
-          From 6th May to 30th September 2018: 98 days
-          From 1st October to 31st December 2018: 90 days
Monthly Ms. Ling receives the following salary and benefits from APR:
-          Salary: $3,000
-          Expert allowance (as company’s policy): $500 
-          Car for business traveling: $200
-          House rent: $550
-          House maid: $150
-          Gym membership fee: $350
In addition, APR gives Ms. Ling a lump-sum payment for oversea employee of $1,000.
Exchange rate for tax calculation: VND23,000/$1
Required:
1.  Explain whether Ms. Ling is resident or non-resident under Vietnam PIT regulations.
2.  Compute taxable incomes of Ms. Ling without house rent
3.  Explain how house rent that Ms. Ling receives from APR company is treated under PIT law and dete
4.  Explain whether Ms. Ling is required to contribute compulsory insurance stipulated by Vietnamese g
5.  Compute the amount of PIT payable for Ms. Ling in the tax year 2018.
onth contract with APR company. The time she spends in Vietnam is as follow:

under PIT law and determine appropriate taxable amount

ulated by Vietnamese government
Mr. Hai Hoang, vice director of ASEAN company, is a resident individual. He is unmarried and earns the
Salary and wage from ASEAN Co. $30,000
Lunch allowance given by ASEAN Co. in cash $500
High-performance award granted by ASEAN Co. $1,000. He has contributed VND5 mil from his aw
Overtime pay during holidays of $30/hour which is double the normal rate. He worked 30 hours dur
Income from membership in Board of management of HPA company $6,000
Medical support given by HPA to his father for cancer treatment $2,000
Exchange rate applicable for tax purpose is VND23,000/$1
Required: calculate the taxable income of the taxpayer for the tax year 2019.
He is unmarried and earns the following incomes during the year:

ibuted VND5 mil from his award to Hanoi Handicapped Person Association.
ate. He worked 30 hours during the year
Ms. Hoa, an accountant, has formed an enterprise to provide accounting and tax services to small and medium firms in Hanoi.
Her enterprise operates under the name of C&A Co.
Her enterprise has staff of 10 persons and a client base of 50 enterprises.

Monthly salary record of C&A Co. provides the following information:

For director:
-          Salaries and wages: VND30 mil
-          Car and related expense: VND8 mil
-          Telephone: VND5 mil
For vice director:
-          Salaries and wages: VDN25 mil
-          Telephone: VND3 mil
-          Business trip allowance: VND5 mil
For each person of staff:
-          Salary: VND14 mil
-          Business trip allowance: VND2 mil
In Tet holidays (February of the tax year), C&A Co. gave each staff an occasional payment of VND10 mil.
In addition, company also organized a trip for all staff on National Day in Nha Trang for 6 days. The trip cost VND8 mil each

Required: Calculate the amount of PIT payable by each employee of C&A for the tax year
Provided that
No dependent relief is enjoyed by any of the staff.
Employee salary and benefits are compliant with financial policies of the company