Can stepmothers be registered as dependants for personal exemptions in Vietnam?

Can stepmothers be registered as dependants for personal exemptions in Vietnam?

Pursuant to point d, clause 1, Article 9 of Circular 111/2013/TT-BTC (provisions related to personal income tax for business individuals abolished by clause 6, Article 25 of Circular 92/2015/TT-BTC), regulations are as follows:

Deductions

1. personal exemptions

...

d) dependants include:

d.1) Children: biological children, adopted children, illegitimate children, stepchildren of a spouse, specifically including:

d.1.1) Children under 18 years of age (calculated by full months).

Example 10: Mr. H’s child was born on July 25, 2014, and is considered a dependant from July 2014.

d.1.2) Children aged 18 or older with disabilities, unable to work.

d.1.3) Children studying in Vietnam or abroad at university, college, secondary vocational school, including children aged 18 or older attending high school (including the period waiting for university exam results from June to September of the 12th grade) without income or with monthly average income from all sources not exceeding 1,000,000 VND.

d.2) Spouse of the taxpayer meeting conditions at point đ, clause 1, this Article.

d.3) Biological father and mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother ; legally adoptive parents of the taxpayer meeting conditions at point đ, clause 1, this Article.

d.4) Other individuals without support being directly nurtured by the taxpayer and meeting conditions at point đ, clause 1, this Article include:

d.4.1) Biological siblings of the taxpayer.

d.4.2) Grandfathers, grandmothers; maternal grandparents; uncles, aunts, and direct relatives of the taxpayer.

d.4.3) Nieces and nephews of the taxpayer, including children of siblings.

d.4.4) Other individuals to be directly nurtured as prescribed by law.

...

Thus, the taxpayer can register for personal exemptions for a stepmother if she meets the following conditions:

- If the stepmother is of working age, she must meet the following conditions simultaneously:

+ Disabled, unable to work.

+ Without income or with monthly average income from all sources not exceeding 1,000,000 VND.

- If the stepmother is beyond working age, she must have no income or have monthly average income from all sources not exceeding 1,000,000 VND.

Can stepmothers be registered as dependants for personal exemptions in Vietnam? (Image from the Internet)

What does the application for registering personal exemptions for a stepmother include?

Pursuant to clause g.3, point g, clause 1, Article 9 of Circular 111/2013/TT-BTC (provisions related to personal income tax for business individuals abolished by clause 6, Article 25 of Circular 92/2015/TT-BTC, amended by Article 1 of Circular 79/2022/TT-BTC) stipulates as follows:

Deductions

1. personal exemptions

...

g) Documents proving dependants

...

g.3) For biological parents, parents-in-law, stepfather, stepmother , legally adoptive parents, documents proving include:

- Photocopy of Identity Card or Citizen Identification Card.

- Legal documents proving the relationship of the dependant with the taxpayer such as a photocopy of the Certificate of Residence Information or Notice of Personal Identification Number and information in the National Database on Population or other document issued by the Police Department, birth certificate, decision recognizing the acceptance of parents, child by the authorized State agency.

In the case of individuals of working age, in addition to the above documents, the documentation must include proof of disability, inability to work, such as a photocopy of the Disability Certificate under the law on persons with disabilities for those who are disabled and unable to work, a photocopy of the medical record for those with diseases incapacitating them to work (such as AIDS, cancer, chronic kidney failure,..).

...

Thus, the application for registering personal exemptions for a stepmother includes:

- Photocopy of Identity Card or Citizen Identification Card.

- Legal documents proving the relationship of the dependant with the taxpayer such as a photocopy of the Certificate of Residence Information or Notice of Personal Identification Number and information in the National Database on Population or other documents issued by the Police Department, birth certificate, decision recognizing the acceptance of parents, child by the authorized State agency.

In the case of individuals of working age, in addition to the above documents, the documentation must include proof of disability, inability to work, such as a photocopy of the Disability Certificate under the law on persons with disabilities for those who are disabled and unable to work, a photocopy of the medical record for those with diseases incapacitating them to work (such as AIDS, cancer, chronic kidney failure,..).

Vietnam: What is the personal exemption level for stepmothers?

Based on Article 1 of Resolution 954/2020/UBTVQH14 stipulating as follows:

personal exemption levels

Adjust the personal exemption level stipulated in clause 1, Article 19 of the Personal Income Tax Law No. 04/2007/QH12 as amended and supplemented by Law No. 26/2012/QH13 as follows:

1. The personal exemption level for the taxpayer is 11 million VND/month (132 million VND/year);

2. The personal exemption level for each dependant is 4.4 million VND/month.

The personal exemption level for a dependant stepmother is 4.4 million VND/month.