LAW ON TAX

Which of the following income is not subject to personal income tax?

• Income from cash gifts.

• Income from inheritance is 01 car.

• Income from receiving gifts is real estate given by a husband to his wife.

• Income from inheritance of securities.

Income subject to personal income tax as prescribed by law includes how many types of income?

• 10

• 11

• 12

• 13

What is a resident under Vietnamese law?

• Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months from the first day of presence in Vietnam.

• Having a regular place of residence in Vietnam, including having a registered place of permanent residence or having a rented house to live in Vietnam under a fixed-term rental contract.

• Meet one of the above two conditions.

•  All of the above conditions.

For resident individuals, the tax period for each time income is generated applies to:

• Income from capital investment.

• Income from capital transfer.

• Income from real estate transfer.

• All of the above incomes.

Which of the following incomes are exempt from tax?

• Pensions paid by social insurance.

• Income from scholarships.

• Income from the value of land use rights of individuals allocated land by the State.

• All of the above incomes.

Tax period for non-resident individuals earning income from business or salary:

• By year

• Quarterly

• Monthly

• According to each occurrence

Tax property leasing, insurance agents, lottery agents, multi-level marketing agencies?

• 1%

• 2%

• 5%

• 0,5%

What is the tax rate on income from royalties and franchises?

• 2%

• 10%

• 5%

• 1%

What is the tax rate on income from winning prizes, inheritances and gifts?

• 5%

• 10%

• 1%

• 2%

What is the tax rate on income from real estate transfer?

• 5%

• 10%

• 1%

• 2%