WHICH DOCUMENTS ARE REQUIRED TO REGISTER PARENTS AS DEPENDENTS FOR PERSONAL DEDUCTION AND PROVE THEY ARE UNABLE TO WORK?

Which documents are required to register parents as dependents for personal deduction and prove they are unable to work? Let’s explore further with Phạm Consult.

According to point g.3, clause g, Article 9 of Circular 111/2013/TT-BTC amended by Article 1 of Circular 79/2022/TT-BTC, the required documents to prove dependents are as follows:

Deduction items
Deductions as guided in this Article are amounts deducted from an individual’s taxable income before calculating tax from salaries, wages, and business activities. Specifically:

1. Personal deduction
   g) Documents proving dependents
   g.3) For biological parents, parents-in-law, step-parents, legal adoptive parents, the documents include:

• A copy of the Identity Card or Citizen Identification Card.

• Legal documents proving the relationship between the dependent and the taxpayer, such as a copy of Residence Information Confirmation, Personal Identification Number Notice in the National Population Database, or other documents issued by the Police, birth certificate, or official decision recognizing parent-child relationship by a competent state authority.

For dependents of working age, additional documents are required to prove they are disabled or unable to work, such as a copy of a Disability Certificate according to disability law for individuals unable to work, or medical records for those with illnesses that prevent work (e.g., AIDS, cancer, chronic kidney failure, etc.).

How many dependents can a taxpayer register?
According to point c, clause 1, Article 9 of Circular 111/2013/TT-BTC:

• Each dependent can only be claimed once by one taxpayer in the tax year.

• If a dependent is supported by multiple taxpayers, they must mutually agree to register the deduction with only one taxpayer.
  Thus, the law does not limit the number of dependents a taxpayer can register but limits that each dependent can only be registered for one taxpayer.

Do dependents need to be re-registered when the new personal deduction level applies?
According to point i, clause 1, Article 9 of Circular 111/2013/TT-BTC:

• Taxpayers only need to register and submit proof for each dependent once during the period the deduction applies.

• Only if changing the workplace or business location is re-registration required, similar to the initial registration process.

Therefore, employees do not need to re-register dependents when applying the new deduction level, unless they change their workplace or business location.