Worksheetspersonal income tax
Total questions: 10
Worksheet time: 6mins
What is a resident individual?
a. Being present in Vietnam for 183 days or more in a calendar year or counting for 12 consecutive months from the first day of presence in Vietnam
b. Having a regular place of residence in Vietnam, including having a registered place of permanent residence or having a rented house to stay in Vietnam under a fixed-term rental contract
c. Meet one of the above two conditions
d. All of the above conditions.
The following incomes, which are taxable incomes of residents:
a. Incomes from salaries and wages
b. Incomes from capital transfer
c. Incomes from royalties
d. All of the above income.
The following income, any income belongs to taxable income of individuals residing:
a. Income from business
b. Income from inheritance
c. Income from winning lottery
d. Income from winning prize in casino
Tax period for individual residence with income from business, income from wages and wages is regulated:
a. By year
b. Quarterly
c. Monthly
Tax period for non-resident individuals:
a. Each time income generated applicable to all taxable income
b. By year
c. Quarterly
d. Monthly
Individuals are refunded in any case:
a. The tax amount paid is greater than the payable tax amount
b. Individuals have paid taxes but have tax calculation income not to pay taxes
c. Other cases under decisions of competent state agencies
d. All the above cases
What income is exempt from PIT?
A. Income from capital investment
b. Income from deposit interest at credit institutions and profits from life insurance contracts
c. Income from winning bonuses
d. Income from copyright
The capacity for income from real estate transfer in Vietnam's non-resident individuals is determined by how much on the transfer price?
a. 1%
b. 2%
c. 3%
Tax rate for income from investment capital to personal organizations in Vietnam does not reside?
a. 1%
b. 2%
c. 3%
d. 5%
Tax rate for income from salaries and wages for non-residents:
a. 10%
b. 15%
c. 20%
d. 30%
