1. Mr. An is a Vietnamese citizen. In May 2012, he received salary from the Bean Co.

VND 10 million (exclude compulsory insurance 9.5%), received a motorcycle from his aunt as a gift worth VND40 mil, VND 0.5 mil phone allowances, VND 2 mil responsibility allowances. His wife is a state official, and they have two children under 18 years old. Compute Mr. Ans PIT in May 2012 with noted that two children are registered as Ans dependents. Recalculate Mr. Ans PIT if salary from the Bean Co. VND 10 million (include compulsory insurance 9.5%).

2. Ms. Thuy is a Vietnamese citizen. In Jun 2012, Ms. Thuys income was as follows: salary from Rich textile company VND12 mil (excluding the compulsory insurance of 9.5%); an inherited house worth 400VNDm from her aunt; VND0.4 mil phone allowances, and VND 2mil responsibility allowances. Thuy has to take care of her parents out of working age who have pension VND 400,000 per month. Thuys charity contribution in Jun 2012 was VND 7 mil. Compute Thuys PIT payable in Jun 2012.

3. Mr. X, Mr. Y and Mr. Z join in a business registered in HCM City (a group of business individuals). Their capital contribution rate are X 40%, Y 35%, and Z 25%. In the year 2011, income subjected to personal income tax was VND900 mil. Mr. X has a wife in the working age but prefer to stay at home doing housework, and they have 2 children under 18 years old. Mr. Y is divorced and has a son enrolling a college in the U.S. and parents over working age who dont have any income. Mr. Z has to take care of a younger brother who is disabled to work and does not have any income. Compute personal income tax of each person for the year 2011.

4. Mr. Duc and his wife, Ms. Linh have 2 children (2 and 5 years old) residing in District 1, HCM city. They have hired a house maid with VND 2 mil per month salary and taken care of a 56-year-old mother who has no income. Ms. Linhs salary is $900 per month (after deducting the compulsory insurance 9.5%). Mr. Ducs salary is $1000 per month (before deducting the compulsory insurance 9.5%). They also rent a house for VND40 mil per month with fixed taxable income ratio 30% of turnover. This house is the private property of Mr. Duc before getting married. Their monthly contribution to a charity organization is VND 2mil. Compute monthly personal income tax for each person. Assume that the dependent registered under Mr. Duc. Given that the tax rate is USD 1 = VND20,000.

5. Mr. Tuan and Ms. Nga have permanent residence in Ho Chi Minh City. They have two children: a 10year old son and a 21-year-old daughter studying hairdressing. Ms. Nga has to take care of a 57-year-old father-in-law and 56 years old mother-in-law. Her mother in law has a small grocery store with monthly income of VND900,000 Ms. Ngas salary is VND5 mil per month (after deducting the compulsory insurance 9.5%). Mr. Tuans monthly income includes VND10 mil salary (before deducting the compulsory insurance 9.5%) and VND 3 mil travel and telephone allowance. They have a house for rent at VND 20 mil per month with fixed taxable income ratio 10% of turnover. This house is the property of Tuan before marriage. Monthly, the spouses receive VND 4 mil interest on savings deposits at Vietcombank, and Ms. Nga receives $800 from her mom who lives in the U.S. Compute monthly personal income of each person. Assume that the dependents registered asTuan's deduction. Given that the tax rate is USD 1 = VND20,000.

6. Ms. Jenny is an American expert working for the RapidNotify Corporation in the U.S. In the year 2011, she worked for an invitation of the corporation's subsidiary in Vietnam from May 4th to Jul 25th. Ms. Jennys income received in the year 2011 included $ 30,000 paid by the subsidiary for the work in Vietnam (exclude for compulsory insurance 9.5%), $2,000 one way ticket flight to the U.S. Ms. Jenny was also supported by the subsidiary with house rental at $ 9,000, $ 2,000 travel allowance. Ms. Jenny is a widowed raising three children under 18 years old. Compute personal income tax payable of Ms. Jenny in Vietnam for the year 2011. Assume that the foreign exchange rate is 20,000 VND /USD

7. Robert is an American citizen working as a specialist for a branch of a foreign company in Vietnam. In 2011, Robert worked in Vietnam from Feb 2nd to Oct 10th and had the following income: $40,000 salary paid by the branch in Vietnam (after deducting compulsory insurance 9.5%); $50,000 salary paid by the parent company abroad (excluding $5000 PIT paid by the company in the U.S. with a valid tax payment voucher); $2,000 round-trip flight to the U.S. In addition, Robert stayed at a house rent by the branch with a total cost of $12,000. He contributed to the SOS village in Vietnam $5,000. Robert has 2 children under 15 years old and a working-age housewife. Compute PIT of Robert in 2011.