Function pitlc(gross_local)
'Personal Income Tax for Local Vietnamese Citizen
If (gross_local > 0) And (gross_local <= 5000000) Then
pitlc = 0
ElseIf (gross_local > 5000000) And (gross_local <= 15000000) Then
pitlc = (gross_local - 5000000) * 0.1
ElseIf (gross_local > 15000000) And (gross_local <= 25000000) Then
pitlc = 1000000 + ((gross_local - 15000000) * 0.2)
ElseIf (gross_local > 25000000) And (gross_local <= 40000000) Then
pitlc = 3000000 + ((gross_local - 25000000) * 0.3)
ElseIf (gross_local > 40000000) Then
pitlc = 7500000 + ((gross_local - 40000000) * 0.4)
End If
End Function
Function pitfr(gross_foreign)
'Personal Income Tax for Resident Foreigner in Vietnamese
If (gross_foreign > 0) And (gross_foreign <= 8000000) Then
pitfr = 0
ElseIf (gross_foreign > 8000000) And (gross_foreign <= 20000000) Then
pitfr = (gross_foreign - 8000000) * 0.1
ElseIf (gross_foreign > 20000000) And (gross_foreign <= 50000000) Then
pitfr = 1200000 + ((gross_foreign - 20000000) * 0.2)
ElseIf (gross_foreign > 50000000) And (gross_foreign <= 80000000) Then
pitfr = 7200000 + ((gross_foreign - 50000000) * 0.3)
ElseIf (gross_foreign > 80000000) Then
pitfr = 16200000 + ((gross_foreign - 80000000) * 0.4)
End If
End Function
Function net2grosslc(net_local)
'Local Net Salary to be gross-up to Gross Salary
If (net_local > 0) And (net_local <= 5000000) Then
net2grosslc = net_local
ElseIf (net_local > 5000000) And (net_local <= 14000000) Then
net2grosslc = Round((net_local - 500000) / 0.9, 0)
ElseIf (net_local > 14000000) And (net_local <= 22000000) Then
net2grosslc = Round((net_local - 2000000) / 0.8, 0)
ElseIf (net_local > 22000000) And (net_local <= 32500000) Then
net2grosslc = Round((net_local - 4500000) / 0.7, 0)
ElseIf (net_local > 32500000) Then
net2grosslc = Round((net_local - 8500000) / 0.6, 0)
End If
End Function
Function net2grossfr(net_foreign)
'Foreigner Net Salary to be gross-up to Gross Salary
If (net_foreign > 0) And (net_foreign <= 8000000) Then
net2grossfr = net_foreign
ElseIf (net_foreign > 8000000) And (net_foreign <= 18800000) Then
net2grossfr = Round((net_foreign - 800000) / 0.9, 0)
ElseIf (net_foreign > 18800000) And (net_foreign <= 42800000) Then
net2grossfr = Round((net_foreign - 2800000) / 0.8, 0)
ElseIf (net_foreign > 42800000) And (net_foreign <= 63800000) Then
net2grossfr = Round((net_foreign - 7800000) / 0.7, 0)
ElseIf (net_foreign > 63800000) Then
net2grossfr = Round((net_foreign - 15800000) / 0.6, 0)
End If
End Function