3. All workings should be shown.
TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions
Value added tax (VAT)
Standard rate 10%
Reduced rate 5%
Corporate income tax (CIT)
Standard rate for enterprises 25%
Foreign contractor tax (FCT)
Value added rates as a percentage (%) of taxable turnover: %
Bạn đang xem 3. - ACCA F6 TAXATION VIETNAM 2012 DEC QUESTION