Do PIT taxpayers need to re-register dependants when changing workplaces in Vietnam?

Do PIT taxpayers need to re-register dependants when changing workplaces in Vietnam?

Based on point i, clause 1, Article 9 of Circular 111/2013/TT-BTC regulating family circumstance deductions as follows:

Deductions

1. Family circumstance deductions

...

i) The taxpayer only has to register and submit proof dossier for each dependant once throughout the time the family circumstance deduction is applied. In the case where the taxpayer changes their workplace or place of business, they are required to register and submit proof dossier for the dependant as in the case of the first-time dependant registration following guide at point h.2.1.1.1, point h, clause 1 of this Article.

Thus, in the event of changing workplaces, the PIT taxpayer is obligated to re-register and submit proof dossier for the dependant as in the first-time dependant registration as prescribed.

Do PIT taxpayers need to re-register dependants when changing workplaces in Vietnam? (Image from the Internet)

Vietnam: What does the initial taxpayer registration for dependants of PIT taxpayers include?

Based on point h.2.1.1.1, point h, clause 1, Article 9 of Circular 111/2013/TT-BTC regulating the first-time dependant registration as follows:

Deductions

1. Family circumstance deductions

...

h) Declaration of family circumstance deduction for dependants

...

Taxpayers with income from salaries and wages register dependants using forms issued with the tax administration guiding documents, and submit two (02) copies to the income-paying organization or individual to base the calculation of deductions for dependants.

The income-paying organization or individual keeps one (01) copy of the registration and submits one (01) copy to the directly managing tax agency simultaneously with submitting the personal income tax declaration for that tax declaration period as prescribed by tax law administration.

For individuals directly declaring tax with the tax agency, one (01) copy of the dependant registration form issued with the tax administration guiding documents is submitted to the directly managing tax agency alongside the submission of the personal income tax declaration for that tax period as required by the Law on Tax Administration.

Simultaneously, based on clause 10, Article 7 of Circular 105/2020/TT-BTC on the initial taxpayer registration for dependants of PIT taxpayers as follows:

- In cases where an individual authorizes the income-paying agency to register dependants, the dependant's taxpayer registration includes:

+ Authorization document and the dependant's identification document (a copy of the Citizenship ID card or valid ID card for dependants with Vietnamese nationality aged 14 or above).

+ A copy of the Birth Certificate or a valid Passport for dependants with Vietnamese nationality under 14 years old.

+ A copy of the Passport for dependants who are foreigners or Vietnamese nationals residing abroad.

The income-paying agency compiles and sends the Taxpayer Registration Declaration Form No. 20-DK-TH-TCT issued with Circular 105/2020/TT-BTC to the directly managing tax agency of the income-paying unit.

- In cases where individuals do not authorize the income-paying agency to register dependants, the taxpayer registration includes:

+ Taxpayer Registration Declaration Form No. 20-DK-TCT issued with Circular 105/2020/TT-BTC.

+ A copy of the Citizenship ID card or valid ID card for dependants with Vietnamese nationality aged 14 or above.

+ A copy of the Birth Certificate or valid Passport for dependants with Vietnamese nationality under 14 years old.

+ A copy of the valid Passport for dependants who are foreigners or Vietnamese nationals residing abroad.

In cases where individual taxpayers have submitted dependant registrations for family circumstance deductions before Circular 95/2016/TT-BTC came into effect but have not registered taxpayers for dependants, they must submit taxpayer registrations as prescribed in clause 10, Article 7 of Circular 105/2020/TT-BTC to receive tax identification numbers for dependants.

What are documents proving dependants of PIT taxpayers in Vietnam?

Based on point g, clause 1, Article 9 of Circular 111/2013/TT-BTC amended by Article 1 of Circular 79/2022/TT-BTC regulating documents proving dependants of PIT taxpayers as follows:

(1) For children:

- Children under 18 years old:

+ Copy of the Birth Certificate.

+ Copy of the ID card or Citizenship ID (if available).

- Children 18 years or older with disabilities and unable to work:

+ Copy of the Birth Certificate and copy of the ID card or Citizenship ID (if available).

+ Copy of the Disability Certificate as prescribed by the law on persons with disabilities.

- Children studying at educational institutions per guidance at sub-point d.1.3, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC:

+ Copy of the Birth Certificate.

+ Copy of the Student ID card or a verified statement from the school or other documents proving attendance in colleges, universities, vocational schools, or vocational training centers.

- In cases of adopted children, illegitimate children, stepchildren, in addition to the documents for each of the above mentioned cases, the proof dossier needs additional documents proving the relationship such as:

+ Copy of the Decision on Adoption Recognition

+ Decision on Recognition of Parent-Child Relationship by Competent Government Authority

(2) For spouses:

- Copy of the ID card or Citizenship ID.

- Copy of the Residence Information Certificate or Notification of Personal Identification Number and Information in the National Population Database or other documents issued by the Police Authority proving the spouse relationship or copy of the Marriage Certificate.

- If the spouse is of working age, in addition to the above-mentioned documents, the proof dossier also needs additional documents proving the dependant is unable to work, such as:

+ Copy of the Disability Certificate under the law on persons with disabilities for those with disabilities unable to work.

+ Copy of the medical record for those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

(3) For biological father, mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, legal adoptive father, legal adoptive mother:

- Copy of the ID card or Citizenship ID.

- Legal documents to determine the relationship of the dependant with the taxpayer, such as a copy of the Residence Information Certificate or Notification of Personal Identification Number and Information in the National Population Database or other documents issued by the Police Authority, birth certificate, decision recognizing the parent-child relationship by the competent State agency.

- If within working age, in addition to the above-mentioned documents, the proof dossier needs additional documents to prove the person is disabled, unable to work, such as:

+ Copy of the Disability Certificate per the law on persons with disabilities for those with disabilities unable to work.

+ Copy of the medical record for those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

(4) For other individuals as guided at sub-point d.4, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC:

- Copy of the ID card or Citizenship ID or Birth Certificate.

- Legal documents to determine the maintenance obligation under the law, such as:

+ Copy of documents identifying maintenance obligations under the law (if available).

+ Copy of the Residence Information Certificate or Notification of Personal Identification Number and Information in the National Population Database or other documents issued by the Police Authority.

+ Self-declaration by the taxpayer according to the form issued with Circular 80/2021/TT-BTC with confirmation by the commune-level People's Committee where the taxpayer resides about the dependant living together.

+ Self-declaration by the taxpayer according to the form issued with Circular 80/2021/TT-BTC with confirmation by the commune-level People's Committee where the dependant is residing about the dependant currently living in the locality and having no one to maintain (in case not living together).

- If the dependant is within working age, in addition to the above-mentioned documents, the proof dossier needs additional documents proving inability to work, such as:

+ Copy of the Disability Certificate as prescribed by the law on persons with disabilities for those with disabilities unable to work.

+ Copy of the medical record for those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

(5) For foreign residents, if there is no dossier according to the guidance for each specific case above, there must be similar legal documents to serve as a basis for proving the dependant.

(6) For taxpayers working in economic organizations, administrative, and career agencies with parents, spouses, children, and others categorized as dependants and clearly declared in the taxpayer's profile, the documents proving dependants follows the guidance at points g.1, g.2, g.3, g.4, g.5, point g, clause 1, Article 9 of Circular 111/2013/TT-BTC or only requires the dependant Registration Form issued with Circular 80/2021/TT-BTC with the unit head's approval.