SAPP

June 2017
Ms Tam employement income
Full-time at JWM Co,
Monthly taxable income 140
Monthly Deductions 18,7
Assessable income 121,3
Gross up 171,5
Assessable income for the year 2016 2145,2
PIT for employment income' 740,97
Ms Tam investment activities At PDL JSC
Ms Tam total shares' ( 140.000)
Capital investment
At PDL JSC
PIT from receipt of cash dividend 6
PIT from receipt of the interest 5
PIT from sale of shares
PIT from sale of shares
PIT from sale of scrip dividend 10
Total PIT from Ms Tam investment activities 25,72

Cau 2
Full-time at JWM Co,
Monthly taxable income 168
Monthly Deductions 23,58
Monthly Assessable income 144,42
Gross up 207
Assessable income for the year N 2634,4
PIT for employment income 912,2

Ms Hoa investment activities At PDL JSC

Ms Hoa total shares' ( 140.000)
Investment income
At PDL JSC
PIT from receipt of cash dividend 7,5
PIT from receipt of the interest 9
PIT from sale of shares
PIT from sale of shares
PIT from sale of scrip dividend 10
Total PIT from Ms Hoa investment ( activities 34,50)

Cau 4
1 January N+1
Items Formula Taxable in N
VND million
Annual Salary ( 7.800)
Additional salaries in February and December ( 1.300)
Incentive bonus
Car rental
Medical insurance for family ( 200)
Medical insurance for himself
Membership fee for golf ( 200)
Share options ( 1.750)
School fee for son ( 171)
 Unit Million VND
Part-time at CNL Co
10

10
10,9

TCL
( 120.000)
Stock transfer Unit Million VND
At PDL JSC TCL

( 1,92)
( 2,8)

Unit Million VND

Part-time at CNL Co
16,7

16,7
18,8

TCL
( 180.000)
Stock transfer Unit Million VND
At PDL JSC TCL

( 3,50) ( 4,50)

Non taxable in N Taxable later

VND million

( 4.800)
( 240)

( 40)

* Quyen chon mua co phieu o gia uu dai=>employment income (n

School fee for daughter ( 195)
Total ( 11.616)
b/
Monthly taxable income ( 968)
Total deductions ( (20)
SHUI ( (4)
Monthly assessable income ( 944)
Monthly ( 321)
Year N PIT ( 3.848)

c/ Other investment income'

( 280)
2020 EXAM
a The contract does not specify that the buyer is responsible for handling the tax filling and payment procedures, the
Therefore the taxing date is 15 March 2016
b There was no specific provision about the allocation of ownership, the taxable income shall be equally divided betw
In this case, the taxable income on the land sale allocated between Mr Hung Duong and Ms Hien Duong is 50-50
The proceeds received by each owners ( 50.000) Million VND
Tax from sale of the land by each owners ( 1.000) Million VND
c PIT from capital investment to HD Co, a limited liability company on 15 April 2016
According to Article 11, point 2.c.4 of Circular 111/2013, no taxable income arises and so no tax liability is incurre
d PIT liability incurred by Mr Hung Duong in respect of the sale of the capital contribution in HD Co on 1 Septemb
For the transfer of 500,000 shares of ABC Co, ( 8) Million VND
For the transfer of capital contribution in HD Co
Selling price 68000 Million VND
Original capital contribution ( 57.500) Million VND
Taxable gain ( 10.500) Million VND
Tax liability ( 2.100,0) Million VND

Cau 1
a The contract does not specify that the buyer is responsible for handling the tax filling and payment procedures, the
Therefore the taxing date is 15 April N
b There was no specific provision about the allocation of ownership, the taxable income shall be equally divided betw
In this case, the taxable income on the land sale allocated between Mr Hung Duong and Ms Hien Duong is 50-50
The proceeds received by each owners ( 15.000) Million VND
Tax from sale of the land by each owners ( 300) Million VND
c According to Article 11, point 2.c.4 of Circular 111/2013, no taxable income arises and so no tax liability is incurre

d PIT liability incurred by Mr. Nam Nguyen, if any, in respect of the sale of the capital contribution in HD Co on 1 S
Selling price 78.000
Original capital contribution ( 25.000)
Taxable gain ( 53.000)
Tax liability ( 10.600,0) Million VND

Learning outcome: Xác định thuế TNCN từ khoản thưởng bằng cổ phiếu
(1) the ‘cashing shares award’ scheme

(2) the shares awarded under Option 2

d payment procedures, the taxing date is the date the transfer agreement become effective (according to Article 17, Circular 92/2015)

all be equally divided between the owners (according to Article 17, Circular 92/2015)
Ms Hien Duong is 50-50

o no tax liability is incurred in the case of capital contribution by share. Tax liability is deffered until the contribution is sold
n in HD Co on 1 September 2016

d payment procedures, the taxing date is the date the transfer agreement become effective (according to Article 17, Circular 92/2015)

all be equally divided between the owners (according to Article 17, Circular 92/2015)
Ms Hien Duong is 50-50

o no tax liability is incurred in the case of capital contribution by share. Tax liability is deffered until the contribution is sold

ntribution in HD Co on 1 September N.
Kỳ thi June 2019
>>> because he has days of present in VN > 183 days
N+1
Kỳ thi December 2017
Mr Simon become a resident from 15 March 2016
Self deduction 90
Dependant deduction 54
Insurance deduction 8
Donations 60
Total deductions 212

Royalty income ( 1.340)

Tax ( 67,00)

Cau 3
Mr Simon become a resident from 15 March N
Self deduction 110
Dependant deduction 66
Insurance deduction 8
Donations 80
Total deductions 264