Documents proving dependants in Vietnam
What do documents proving dependants include?
Based on point g, clause 1, Article 9 of Circular 111/2013/TT-BTC, amended by Article 1 of Circular 79/2022/TT-BTC, the documents proving dependants are as follows:
* For children:
- Children under 18 years old: The proving documents include a copy of the Birth Certificate and a copy of the Identity Card or Citizen ID (if any).
- Children 18 years old or older with disabilities, unable to work, the proving documents include:
+ A copy of the Birth Certificate and a copy of the Identity Card or Citizen ID (if any).
+ A copy of the Disability Certificate according to the law for people with disabilities.
- Children who are studying at the educational levels guided in sub-point d.1.3, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, the proving documents include:
+ A copy of the Birth Certificate.
+ A copy of the Student ID or a declaration certified by the school or other documents proving they are studying at universities, colleges, professional secondary schools, high schools, or vocational schools.
- In the case of adopted children, stepchildren, or children born out of wedlock, in addition to the above documents, additional documents proving the relationship such as a copy of the adoption decision, the decision of recognition of parent-child relationship from a competent state agency are required.
* For spouse, the proving documents include:
- A copy of the Identity Card or Citizen ID.
- A copy of the Residency Information Certificate or the Notification of Personal Identification Number and information in the National Database of Population or other documents issued by the Public Security agency (proving the marital relationship) or a copy of the Marriage Certificate.
If the spouse is of working age, additional documents proving the dependent is unable to work are required, such as a copy of the Disability Certificate according to the law for people with disabilities for those who are disabled and unable to work, or a copy of the medical records for those suffering from diseases that incapacitate them (such as AIDS, cancer, chronic kidney failure, etc.).
* For biological parents, parents-in-law (or parents of a spouse), stepparents, legal adoptive parents, the proving documents include:
- A copy of the Identity Card or Citizen ID.
- Legal documents to determine the relationship of the dependent with the taxpayer such as a copy of the Residency Information Certificate or the Notification of Personal Identification Number and information in the National Database of Population or other documents issued by the Public Security agency, the Birth Certificate, the decision of recognition of parent-child relationship from a competent state agency.
If they are of working age, additional documents proving they are disabled and unable to work are required, such as a copy of the Disability Certificate according to the law for people with disabilities for those who are disabled and unable to work, or a copy of the medical records for those suffering from diseases that incapacitate them (such as AIDS, cancer, chronic kidney failure, etc.).
* For other individuals guided in sub-point d.4, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, the proving documents include:
- A copy of the Identity Card or Citizen ID or Birth Certificate.
- Legal documents to determine the responsibility to nurture according to the law.
If the dependent is of working age, additional documents proving they are unable to work are required, such as a copy of the Disability Certificate according to the law for people with disabilities for those who are disabled and unable to work, or a copy of the medical records for those suffering from diseases that incapacitate them (such as AIDS, cancer, chronic kidney failure, etc.).
The legal documents mentioned in sub-point g.4.2, point g, clause 1, Article 9 of Circular 111/2013/TT-BTC are any legal documents identifying the relationship of the taxpayer with the dependent, such as:
- A copy of the document determining the nurturing obligation according to the law (if any).
- A copy of the Residency Information Certificate or the Notification of Personal Identification Number and information in the National Database of Population or other documents issued by the Public Security agency.
- Self-declaration by the taxpayer in a form issued together with Circular 80/2021/TT-BTC and Decree 126/2020/ND-CP certified by the commune-level People's Committee where the taxpayer resides proving the dependent is living with them.
- Self-declaration by the taxpayer in a form issued together with Circular 80/2021/TT-BTC and Decree 126/2020/ND-CP certified by the commune-level People's Committee where the dependent resides proving the dependent is residing locally and has no one to nurture them (in case they are not living together).
* Resident foreigners, if lacking documents as guided for each specific case above, must have similar legal documents for proof of dependants.
* For taxpayers working in economic organizations, administrative agencies, public service units with parents, spouses, children, and others considered as dependants declared clearly in the taxpayer's biography:
Proving documents for dependants follow the guidance in sub-points g.1, g.2, g.3, g.4, g.5, point g, clause 1, Article 9 of Circular 111/2013/TT-BTC or just the dependent registration form issued together with Circular 80/2021/TT-BTC and Decree 126/2020/ND-CP certified by the head of the unit on the left side of the form.
The head of the unit is only responsible for the following details: name of the dependent, year of birth, and relationship with the taxpayer; other contents are self-declared and the responsibility of the taxpayer.
* From the date the tax authority informs the completion of data connection with the National Database of Population, the taxpayer does not need to submit the proving documents of dependants mentioned above if such information is already in the National Database of Population.
Documents proving dependants in Vietnam (Image from Internet)
What is the current dependent exemption in Vietnam?
The current dependent exemption is adjusted by Article 1 of Resolution 954/2020/UBTVQH14 as follows:
Exemption
Adjusting the dependent exemption as prescribed in clause 1, Article 19 of the Personal Income Tax Law No. 04/2007/QH12 amended and supplemented according to Law No. 26/2012/QH13 as follows:
- The deduction level for taxpayers is 11 million VND/month (132 million VND/year);
- The deduction level for each dependent is 4.4 million VND/month.
Thus, the current dependent exemption is:
- For taxpayers: 11 million VND/month (132 million VND/year);
- For each dependent: 4.4 million VND/month.
Who are the dependants that the taxpayer is obligated to support?
Based on clause 3, Article 12 of Decree 65/2013/ND-CP, the dependants that the taxpayer is obligated to support include:
- Children (including biological children, legally adopted children, stepchildren of the wife, stepchildren of the husband) under 18 years old;
- Children (including biological children, legally adopted children, stepchildren of the wife, stepchildren of the husband) 18 years old or older with disabilities and unable to work;
- Children (including biological children, legally adopted children, stepchildren of the wife, stepchildren of the husband) studying at universities, colleges, professional secondary schools, vocational schools, including those 18 years old or older studying at high school levels without any income or with income not exceeding the level stipulated in clause 4, Article 12 of Decree 65/2013/ND-CP;
- Persons outside working age, persons within working age according to the law but with disabilities and unable to work without income or with income not exceeding the level stipulated in clause 4, Article 12 of Decree 65/2013/ND-CP, including:
+ Spouse of the taxpayer;
+ Biological father, mother, stepfather, stepmother, legal adoptive parents, father-in-law, mother-in-law (or parents of the spouse) of the taxpayer;
+ Other individuals who have no place to depend on, whom the taxpayer must directly support.
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