NATIONAL ECONOMICS UNIVERSITY
BTEC HND IN BUSINESS AND MANAGEMENT Assignment Cover Sheet

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NAME OF STUDENT | | REGISTRATION NO. | | UNIT TITLE | Unit12: Taxation | ASSIGNMENT TITLE | Personal Income tax, Corporation Tax and Capital Gain Tax | ASSIGNMENT NO | 1 – Work in pair | NAME OF ASSESSOR | Dao Ngoc Tien, Nguyen Thu Hang | SUBMISSION DEADLINE | 10 am, Friday, 30 May, 2014 |

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We hereby confirm that this assignment is our own work and not copied or plagiarized from any source. We have referenced the sources from which information is obtained by us for this assignment.
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NAME OF THE STUDENT | REGISTRATION NUMBER | SIGNATURE | 1. | | | 2. | | |

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FOR OFFICIAL USE

ASSIGNMENT GRADE | |

Unit outcomes Outcome | Evidence for the criteria | Feedback | Assessor’s decision | Internal Verification | Be able to calculate personal tax liabilities for individual and partnerships(2) | Identify relevant income, expenses and allowances | | a | | | | Calculate taxable amounts and tax payable, for employed and self-employed individuals and advise on payment dates | | b | | | | Complete relevant documentations and tax return | | c | | | Be able to calculate corporation tax liabilities for companies(3) | Calculate chargeable profits | | a | | | | Calculate the tax liability and due payment dates | | b | | | | Explain how income tax deductions are to be dealt with | | c | | | Be able to calculate the capital gains tax payable for individuals and companies(4) | Identify chargeable assets | | a | | | | Calculate the capital