UEH Master Programs

Taxation Law

Tiếng Anh

ACC204

3

"Demonstrate a working and integrated knowledge and critical appreciation of the primary elements of the Vietnamese Tax system with specific emphasis on the tax treatment of individuals and corporations. Demonstrate a cohesive and critical understanding of the primary Vietnamese income tax implications of selected entities and business structures, including evidencing a critical awareness of their advantages and disadvantages for tax planning purposes. Explain the corporate income tax liabilities of both domestic and foreign owned companies and the tax liabilities arising under the regime applicable to foreign contractors Demonstrate a cognizance of the relevant tax compliance issues, when critically analyzing tax problems, including demonstrating, where appropriate, an underlying sensitivity to any ethical issues. Demonstrate a critical cognizance of the primary elements of the Vietnamese tax system, including the effects of value added tax on businesses.

The aim of this subject is to develop knowledge and skills relating to the tax system as applicable to individuals and businesses (domestic and foreign owned) operating in Vietnam. Learners will be provided the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses.

Learners are introduced to the rationale behind - and the functions of - the tax system. The subject then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as personal income tax; corporate income tax; foreign contractor tax; and value added tax.

Having covered the core areas of the basic taxes, learners should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for individuals and companies and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations.