Internship report from 25th to 29 th march 2013
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Internship report from 25th to 29 th march 2013

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PIT

PIT
24 HOURS INSURANCE

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Internship report from 25th to 29 th march 2013 Internship report from 25th to 29 th march 2013 Presentation Transcript

  • LOGO INTERNSHIP REPORTFrom 25th March to 29th March, 2013 Manager: Mr. Nguyen Hoang Nam Instructor: Ms. Phan Thi Thuy Trang Mr. Vo Thanh Phuc Reporter: Nguyen Phuong Uyen
  • LOGO OUTLINE 1 PERSONAL ACCIDENT INSURANCE 2 PIT BENEFITS 3 PAI PAYMENT PROCEDURE 4 PERSONAL INCOME TAX 5 REDUCTION BASED ON FAMILY CIRCUMSTANCES
  • PERSONAL ACCIDENT INSURANCELOGO Type of insurance protects employee against unfortunate accident occurred during working process in Vietnam territory . Subject of Application Geographic Scope Vietnamese citizens The accident occurred and foreigners working on Vietnam territory in 24 / in Vietnam from 16 to 24 hours. 70 years old . Personal Accident Insurance Benefits Insurance fee The ensured entitles to From $1 million to 20 benefits in the case of million, expandable up bodily injury or death by to 100 million . accident of insurance coverage.
  • PERSONAL ACCIDENT INSURANCELOGO• VRG Dongwha purchases package 24 hours insurance for all employees in the company: 50 mil VND/ person/ year and 70 mil VND/ person/ year.• The insurance rate for employees in Technical Dept is different from others Dept (higher).• The valid time for 24 hours insurance is 12 months.
  • INSURANCE BENEFITS LOGO Insurance Fee Insurance Case Payment level Death Pay full amount of insuranceFrom 1 mil to 20 mil VNĐ The amount is paid as a percentage of OR Bodily Injury the sum insured specified in the 100 - 2000 USD contract, depending on disability state. Death Pay full amount of insuranceFrom 20mil to 100 mil VNĐ -Pay actual cost for the accident OR treatment during treatment time. 2.000 - 10.000 USD Maximum rate of pay does not exceed Bodily Injury the rate of pay specified insurance. - Temporary disability (no sequelae) - The amount is paid as a percentage - Permanent disability (sequelae) of the sum insured specified in the contract, depending on disability state.
  • INSURANCE FEE & RATE LOGO Insurers determine Insurance Rate depending on a large or small degree ofrisk of the insured, the extent of the loss or death (high/low) and the cost ofdoing business (more/ less). Insurance fee/ person Insurance rate (Currency: VNĐ & USD$) (1 person/ year)1. From 1 - 20 mil VNĐ or 100 - 2.000 USD$ 0,28%2. From 20 - 50 mil VNĐ or 2.000 - 5.000 USD$ 0.42%3. From 50 - 70 mil VNĐ or 5.000 - 7.000 USD$ 0,56%4. From 70 - 100 mil VNĐ or 7.000 - 10.000 USD$ 0,75%
  • INSURANCE PAYMENTLOGO PROCEDURE Notice period : 30 days ( in writing ) from the date the insured event occurs. The deadline for submitting a complete dossier : 1INSURANCE year from the insured event occurs. PAYMENT Payment term : 15 days from the date of receivingPROCEDURE complete and valid dossiers. Complaint period : 3 years from the date of receiving . notice of the insurance settlement results.
  • INSURANCE PAYMENTLOGO PROCEDURE• Insurance dossier includes:+ Request form for insurance payment.+ A Insurance certification or a copy of the list of the insured.+ An accident report is certified by agencies, local authorities or the police where the insured to be accident.+ Confirm medical institutions for treatment ( paper of discharge , treatment bills and other papers relating to the treatment of accident).+ The death certificate and legal heir certificate (in case of death).+ Other required papers.
  • PERSONAL INCOME TAXLOGO • Applicable Entities Residents who earn taxable incomes inside and outside the Vietnamese territory and non-residents who earn taxable incomes inside the Vietnamese territory specifics in Article 3 of PIT. •Tax Period o Annual tax period: incomes from business, salaries and wages. o Each time of income generation: provision b , c in Article 7 in PIT Law. • Tax Rate Follow the Partially progressive tariff and Whole income tariff specifics in PIT Law.
  • PARTIALLY PROGRESSIVELOGO TARIFF  The partially progressive tariff applies to taxed incomes specified in Clause 1, Article 21 of PIT Law. Tax Taxed income per year Taxed income per month Tax rategrade (VND million) (VND million) (%) 1 Up to 60 Up to 5 5 2 Between over 60 and 120 Between over 5 and 10 10 3 Between over 120 and 216 Between over 10 and 18 15 4 Between over 216 and 384 Between over 18 and 32 20 5 Between over 384 and 624 Between over 32 and 52 25 6 Between over 624 and 960 Between over 52 and 80 30 7 Over 960 Over 80 35
  • REDUCTION BASED ON FAMILYLOGO CIRCUMSTANCES Definition •Each dependant may be counted only once for tax reduction for a  Sum of money deductible from taxpayer pre-tax income from business, salary or wage of a resident taxpayer. Reduction based Principle Each dependant of on family the taxpayer circumstances •VND 4 million/month (VND 48 million/year) VND 1.6 million/month. The Taxpayer
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