VI
Personal income tax is one of the mandatory taxes for all employees. It is also the rights and obligations of each person. This contributes to the development and construction of the country, ensuring equality between people with high incomes and those with lower incomes. And dependents are one of the important factors to help taxpayers be exempt from family circumstances. Therefore, it is very important to know the notes in the file for reducing dependents. So what conditions are needed or who will reduce their family circumstances? Let’s find out with Pham Consult.
Who are dependents?
According to the provisions at point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, dependents include the following subjects:
– Children: Natural children, legally adopted children, illegitimate children, stepchildren of wife, stepchildren of husband.
– Children under 18 years old (full month).
– Children aged 18 years or older are disabled and unable to work.
– Children who are studying in Vietnam or abroad at a university, college, professional secondary school, or vocational training, including children aged 18 or older who are studying at high school (including waiting for the completion of their studies). college entrance exam results from June to September in grade 12) have no income or have an average monthly income of the year from all income sources not exceeding 1 million VND.
Taxpayer’s spouse.
– Persons of working age must simultaneously satisfy the following conditions:
+ Disabled, unable to work.
+ No income or the average monthly income of the year from all income sources does not exceed 01 million VND
– For people outside the working age, they must have no income or the average monthly income of the year from all income sources must not exceed 01 million VND.
Birth father, natural mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; adoptive father, legal adoptive mother.
– Persons of working age must simultaneously satisfy the following conditions:
+ Disabled, unable to work.
+ No income or the average monthly income of the year from all income sources does not exceed 01 million VND
– For people outside the working age, they must have no income or the average monthly income of the year from all income sources must not exceed 01 million VND.
Other individuals include:
– Siblings, siblings, siblings of taxpayers.
– Grandfather grandmother; grandfather grandmother; biological aunt, biological aunt, biological uncle, biological uncle, biological uncle of the taxpayer.
– The taxpayer’s biological grandchildren include: Children of biological brothers, sisters and brothers.
– Persons who must directly take care of other people according to the provisions of law.
Dossier of deduction for dependents’ family circumstances
1. Dossier of deduction for dependents with children
Dossier of family deduction for dependents with children must prove:
– Children under 18 years old: The proof is a photocopy of the Birth Certificate and a copy of the ID card or citizen ID card (if any). (Compared to the previous addition of Citizenship ID)
– Children aged 18 years or older who are disabled and unable to work, supporting documents include:
+ A copy of the birth certificate and a copy of the identity card or citizen identity card (if any). (Compared to the previous addition of Citizenship ID)
+ A copy of the certificate of disability according to the provisions of the law on people with disabilities.
– Children who are studying in Vietnam or abroad at university, college, professional secondary school, vocational training, including children aged 18 or older who are studying at high school (including waiting for the completion of their studies). university entrance exam results from June to September of grade 12) have no income or have an average monthly income of the year from all sources of income not exceeding 1 million VND, supporting documents include:
+ Copy of Birth Certificate.
+ A copy of the student ID card or affidavit certified by the school or another document proving that you are studying at a university, college, professional high school, high school or vocational school.
– In case of being an adopted child, illegitimate child, stepchild, in addition to the documents according to each of the above cases, the supporting documents need to have other documents to prove the relationship such as: a copy of the decision on recognition. adoption, decisions on recognition of fathers, mothers and children by competent state agencies…
2. Dossier for family deduction of dependents with spouses
Dossier of family deduction for dependents with spouses must include:
– Photocopy of National Identity Card or Citizen’s Identity Card. (Compared to the previous addition of Citizenship ID)
– A copy of the Certificate of residence information or the Notice of personal identification number and information in the National Population Database or another document issued by the Public Security Authority (proving the relationship spouse) or Copy of Marriage Certificate. (Previously required a copy of the household registration book)
In case the spouse is of working age, in addition to the above-mentioned documents, the supporting dossier needs to have other documents proving the dependent’s inability to work such as a photocopy of the Certificate of Disability as prescribed by the law. the law on disabled people for disabled people who are unable to work, photocopies of medical records for people suffering from diseases unable to work (such as AIDS, cancer, chronic kidney failure, ..) .
3. Dossier for family reduction with natural father, natural mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, lawful adoptive father, lawful adoptive mother
For the biological father, natural mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, legal adoptive father, lawful adoptive mother, documents proving the dependent include:
– Photocopy of National Identity Card or Citizen’s Identity Card.
– Legal documents to determine the dependent’s relationship with the taxpayer such as a copy of the Certificate of Residence Information or Notice of personal identification number and information in the National Database on Population. residence certificate or other papers issued by the police agency, birth certificate, decision on recognition of father, mother and child by a competent state agency. (Previously required a copy of the household registration book)
If you are of working age, in addition to the above-mentioned documents, the supporting documents need to have additional documents proving that the person is disabled and unable to work, such as a photocopy of the Certificate of Disability as prescribed by law. Law on people with disabilities for disabled people unable to work, photocopy of medical records for people suffering from diseases unable to work (such as AIDS, cancer, chronic kidney failure,…).
4. Dossier of family deduction with other individuals
For other individuals as guided in Item d.4, Point d, Clause 1, Article 9 of Circular 111/2013, documents proving dependents include:
– A photocopy of the National Identity Card or Citizen’s Identity Card or Birth Certificate.
– Legal documents to determine the responsibility for nurturing in accordance with the law.
In case the dependent is of working age, in addition to the above-mentioned documents, the supporting dossier must have additional documents proving inability to work such as a photocopy of the Certificate of Disability in accordance with the provisions of the law on labor. people with disabilities for people with disabilities who are unable to work, copies of medical records for people with diseases that are unable to work (such as AIDS, cancer, chronic kidney failure, ..)
Legal documents to determine legal custody are any legal documents that establish a taxpayer’s relationship with a dependent such as:
– A photocopy of the document defining the obligation to nurture as prescribed by law (if any).
– A copy of the certificate of residence information or the Notice of personal identification number and information in the national database on population or other documents issued by the Public Security agency
(Previously required a photocopy of the household registration book (if it has the same household registration book) or a copy of the dependent’s temporary residence registration (if not the same household registration book)).
– The taxpayer’s self-declaration made according to the form issued together with Circular 80/2021/TT-BTC certified by the People’s Committee of the commune where the taxpayer resides that the dependent is living with.
– The taxpayer’s self-declaration made according to the form promulgated together with Circular 80/2021/TT-BTC, certified by the People’s Committee of the commune where the dependent is residing, that the dependent is currently residing in local and have no one to take care of (in case of not living with).
5. Resident individual is a foreigner
If there are no documents according to the instructions for each specific case mentioned above, there must be similar legal documents as a basis for proving dependents.
6. For taxpayers working in economic organizations, administrative and non-business agencies with parents, wives (or husbands), children and other people who are counted as dependents.
If it has been clearly declared in the taxpayer’s background, the dossier proving the dependent shall comply with the instructions in Sections 1, 2, 3, 4, 5 or just the dependent registration declaration according to the form enclosed with the tax declaration. Circular 80/2021/TT-BTC dated September 29, 2021 with the confirmation of the head of the unit on the left side of the declaration.
The head of the unit is only responsible for the following: full name of the dependent, year of birth and relationship with the taxpayer; other contents, taxpayers themselves declare and take responsibility.
From the date on which the tax authority notifies the completion of the data connection with the national population database, the taxpayer is not required to submit the above-said dependent identification documents if the information in these documents available in the National Population Database.
PHAM CONSULT is a unit specializing in providing tax consulting services, financial consulting, accounting services, preparing and paying salaries. Customers can contact us via hotline: (84-28) 3930 2487 or Facebook communication channel: http://bit.ly/phamconsult if you need support.
