• An worked as an auditor for a Big Four from 1 Jan to 30 Apr 2014, earning gross salary of VND 20,000,000/month. After this period he took one month off for holiday. From 1 Jun 2014 he joined an investment fund with a gross salary of VND 30,000,000/month. Due to the funds extraordinary performance in 2014, he was paid with a bonus of VND 50,000,000 (gross), of which half was paid in Dec 2014 and the other was paid in Jan 2015.

In addition to his fulltime work, An consulted a foreign investor on an investment project in Vietnam as a freelancer and earned a total VND 50,000,000 in consulting fees, before 10% provisional tax deduction by the investor.

An has two dependents: a one-year old child and his mother who is out of working age with no income. His wife is working with a salary of VND 13,000,000/month.

Required:

• Determine the relevant deductions that Mr An can claim to calculate his PIT. Specifically state whether the dependents deductions should be used for him or his wife.
• Determine the total tax payable of An during 2014.