INCOME FROM ROYALTIES. 10 INCOME FROM ROYALTIES. 10

10. - ACCA F6 TAXATION VIETNAM 2013 DEC QUESTION 10. - ACCA F6 TAXATION VIETNAM 2013 DEC QUESTION
ACCA F6 TAXATION VIETNAM 2013 DEC QUESTION
10. Income from royalties. 10Personal income tax (PIT)Regular income tax rates for Vietnamese citizens and other residents in Vietnameffective from 1 January 2009Portion of monthly Tax rateassessable income %(VND million)Up to 5 5Over 5 to 10 10Over 10 to 18 15Over 18 to 32 20Over 32 to 52 25Over 52 to 80 30Over 80 35Net to gross calculatorN < 4,750,000 G = N/0·95