VI For employees subject to personal income tax, in order to receive personal income tax deductions, employees with dependents need to register for family deductions according to regulations. Through today’s article, let’s learn about this issue with Pham Consult!
1. Who are dependents?
According to Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC, dependents of taxpayers who are resident individuals include:
(1) Child of the taxpayer
Children: biological children, legally adopted children, illegitimate children, stepchildren of the wife, stepchildren of the husband, specifically including:
– Children under 18 years old (calculated by month).
– Children 18 years of age or older are disabled and unable to work.
– Children are studying in Vietnam or abroad at the university, college, vocational high school, vocational level, including children 18 years of age or older who are studying in high school (including while waiting for graduation). university entrance exam results from June to September of 12th grade) have no income or have an average monthly income of the year from all sources of income not exceeding 1,000,000 VND.
(2) Other dependents of the taxpayer
– The taxpayer’s spouse meets the conditions to be counted as a dependent.
– Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; The taxpayer’s legal adoptive father and adoptive mother meet the conditions to be counted as dependents.
– Other helpless individuals that taxpayers are directly supporting and meet the conditions to be counted as dependents include:
+ The taxpayer’s biological brother, biological sister, or younger sibling.
+ Grandfather, grandmother; grandfather grandmother; paternal aunt, paternal aunt, paternal uncle, paternal uncle, paternal uncle of the taxpayer.
+ A taxpayer’s grandchildren include: children of biological brothers, sisters, and younger siblings.
+ Other people who must directly take care of them according to the provisions of law.
Conditions to be counted as dependents
Other dependents of the taxpayer who are counted as dependents for family deductions must meet the following conditions:
– For people of working age, the following conditions must be met simultaneously:
+ Disabled, unable to work.
In particular, people with disabilities and inability to work are those who are regulated by the law on people with disabilities and people with diseases that prevent them from working (such as AIDS, cancer, chronic kidney failure, etc.). …).
+ Have no income or have an average monthly income of the year from all sources of income not exceeding 1,000,000 VND.
– For people outside of working age, they must have no income or have an average monthly income of the year from all sources of income not exceeding 1,000,000 VND.
2. How to register dependents for family deductions in 2024
How to register dependents for family deductions in 2024 is guided in Clause 10, Article 7 of Circular 105/2020/TT-BTC, specifically as follows:
* In case an individual authorizes an income payment agency to register for tax for dependents
– In case the individual authorizes the income-paying agency to register tax for dependents, submit the tax registration dossier to the income-paying agency.
– Tax registration documents of dependents include:
+ Authorization document and documents of the dependent (copy of Citizen Identification Card or copy of valid Identity Card for dependents with Vietnamese nationality aged 14 years or older; copy Birth certificate or copy of valid Passport for dependents with Vietnamese nationality under 14 years old; copy of Passport for dependents who are foreign nationals or people with Vietnamese nationality living abroad).
+ The income-paying agency synthesizes and sends the tax registration declaration form No. 20-DK-TH-TCT to the tax agency directly managing the income-paying agency.
* In case the individual does not authorize the income payment agency to register for tax for dependents
– In case the individual does not authorize the income-paying agency to register tax for dependents, submit the tax registration dossier to the corresponding tax agency as prescribed in Clause 9, Article 7 of Circular 105/2020/TT -BTC.
– Tax registration documents include:
+ Tax registration declaration form No. 20-DK-TCT;
+ Copy of Citizen Identification Card or copy of valid Identity Card for dependents with Vietnamese nationality who are 14 years of age or older;
Copy of Birth Certificate or valid Passport for dependents with Vietnamese nationality under 14 years old;
Copy of valid passport for dependents who are foreign nationals or Vietnamese nationals living abroad.
Thus, through the article on Pham Consult, we have helped you learn more new information about how to register dependents to reduce family circumstances according to the latest regulations of 2024. Hopefully the above information will be helpful to you. your job.
Comments
