ALL WORKINGS SHOULD BE SHOWN IN SECTION B.TAX RATES AND ALLOWANCEST...

3. - ACCA F6 TAXATION VIETNAM 2015 JUN QUESTION
ACCA F6 TAXATION VIETNAM 2015 JUN QUESTION
3. All workings should be shown in Section B.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questionsValue added tax (VAT)Standard rate 10%Reduced rate 5%Corporate income tax (CIT)Standard rate for enterprises 22%Foreign contractor tax (FCT)Value added rates as a percentage (%) of taxable turnover: %