Question 1 (3 marks): Mr. Hai, a 25 year-old lecturer in a Hanoi University, is going to prepare his

PIT return for the tax year 2021 with the following data:

1. Employment income: (i) Salary; (ii) 5 types of benefit in kind (both subject and not subject to PIT).

2. Other incomes: (i) 1 items with a threshold of VND10 million; (ii) 2 income without a threshold.

3. Deductions: Compulsory insurances; 3 dependants of different types.

Requirements:

1) Giving necessary detailed figures and information in order to identify Hais income tax liability for

the tax year 2021 provided that 5 brackets are used to compute Hais employment income tax.

2) Computing Hais income tax liability for the tax year 2021 basing on above given information and

the figures and information supposed.