Final test & certificate

Pick the best answer for each question. 8/10 to earn the certificate.

To pass: at least 8 of 10 correct.

1. Question 1. How many brackets does Personal Income Tax Law 109/2025/QH15 leave in the progressive scale?

   AFiveBSevenCThree

2. Question 2. What is the monthly personal deduction for the taxpayer?

   AVND 15.5 millionBVND 11 millionCVND 9 million

3. Question 3. What is the monthly deduction for each dependant?

   AVND 6.2 millionBVND 4.4 millionCVND 3.6 million

4. Question 4. When income moves into a higher bracket, the higher rate applies to which part?

   AOnly the portion above that bracket's thresholdBAll assessable incomeCThe whole year's income, recalculated

5. Question 5. Which part of overtime pay is exempt from tax?

   AThe part paid ABOVE the normal hourly rateBThe whole overtime paymentCNone of it

6. Question 6. Overtime on a weekly rest day is paid at least how much?

   A200% of the normal hourly rateB150%C300%

7. Question 7. How may a dependant be claimed in one tax year?

   AOnce, by one taxpayerBBy both spouses if both are workingCSplit evenly between two taxpayers

8. Question 8. How are NON-resident individuals taxed?

   AA flat rate on income arising in Vietnam, with no personal deductionsBOn the progressive scale like residentsCExempt from personal income tax in Vietnam

9. Question 9. Which comparison catches 'leavers still in the payroll'?

   AReconciling payroll headcount against the employee listBComparing total payroll cost with last periodCChecking total tax withheld

10. Question 10. What does the 'four-eyes principle' mean in payroll?

    AThe person who calculates payroll is not the one who approves paymentBEvery payroll must be printed twiceCTwo systems must run in parallel for comparison