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The following tax rates and allowances are to be used in answering the questions
Regular income tax rates for Vietnamese citizens and other residents in Vietnam
Notes:
G: Gross income N: Net income T: Income tax
Base salary (per month) for social insurance, health insurance etc.
for the year 2017
Note: For simplicity, you should assume that this rate is applicable for the
whole of the year 2017.
VND 26,000,000
Rates of exchange
The following rates of exchange are to be used in answering all questions
in this paper (unless otherwise stated):