How to submit the dependant registration application for persons with income from wages and salaries in Vietnam?

What does the dependant registration application for persons with income from wages and salaries include in Vietnam?

Based on the provisions at Item 1, Part 1 of the administrative procedures amended and supplemented in the field of Taxation and Customs under the management scope of the Ministry of Finance issued with Decision 40/QD-BTC 2023 regarding the registration application of dependants for personal exemptions for persons with income from wages and salaries:

* application components:

Case (1): Taxpayers register dependants through organizations or persons paying income

- The taxpayer submits the dependant registration application to the organization or individual paying income, including:

+ dependant registration form No. 07/DK-NPT-TNCN according to Appendix I - List of tax declaration applications issued with Decree 126/2020/ND-CP and Appendix II - Tax declaration form issued with Circular 80/2021/TT-BTC;

+ Supplementary annex detailing persons that must be directly supported form No. 07/XN-NPT-TNCN according to Appendix I - List of tax declaration applications issued with Decree 126/2020/ND-CP and Appendix II - Tax declaration form issued with Circular 80/2021/TT-BTC.

- application proving dependants according to guidelines in Article 1 of Circular 79/2022/TT-BTC.

++ Organizations and persons paying income submit the dependant registration application to the directly managing Tax authority, including: Summary registration appendix of dependants for personal exemption (applicable to organizations and persons paying income registering dependants for employees) form No. 07/THDK-NPT-TNCN according to Appendix I - List of tax declaration applications issued with Decree 126/2020/ND-CP and Appendix II - Tax declaration form issued with Circular 80/2021/TT-BTC.

Case (2): Taxpayers registering dependants directly with the Tax authority, the dependant registration application includes:

- dependant registration form No. 07/DK-NPT-TNCN according to Appendix I - List of tax declaration applications issued with Decree 126/2020/ND-CP and Appendix II - Tax declaration form issued with Circular 80/2021/TT-BTC;

- Supplementary annex detailing persons that must be directly supported form No. 07/XN-NPT-TNCN according to Appendix I - List of tax declaration applications issued with Decree 126/2020/ND-CP and Appendix II - Tax declaration form issued with Circular 80/2021/TT-BTC;

- application proving dependants according to guidelines in Article 1 of Circular 79/2022/TT-BTC.

* Quantity of applications: 01 set.

Note: Specifically, for persons paying tax through organizations or persons paying income, submit 02 sets of dependant registration forms for family allowance to the organization or individual paying income.

How to submit the dependant registration application for persons with income from wages and salaries in Vietnam? (Image from the Internet)

How to submit the dependant registration application for persons with income from wages and salaries in Vietnam?

Based on the provisions at Item 1, Part I of the administrative procedures amended and supplemented in the field of Taxation and Customs under the management scope of the Ministry of Finance issued with Decision 40/QD-BTC 2023 regarding the method of submitting the dependant registration application for personal exemptions for persons with income from wages and salaries:

- Taxpayers required to pay tax through organizations or persons paying income submit the dependant registration application and dependant proof documents at the organization or individual paying income.

- Taxpayers directly declaring tax with the Tax authority send the application to the Tax authority via one of the following methods:

+ Submit directly at the Tax authority's office;

+ Or send through the postal system;

+ Or send electronic applications to the Tax authority through electronic transactions (Portal of the General Department of Taxation/Portal of competent state authorities or service providers of T-VAN).

Which authority receives the dependant registration application for persons with income from wages and salaries in Vietnam?

Based on the provisions at Item 1, Part I of the administrative procedures amended and supplemented in the field of Taxation and Customs under the management scope of the Ministry of Finance issued with Decision 40/QD-BTC 2023 regarding the Tax authority receiving the dependant registration application for personal exemptions for persons with income from wages and salaries:

- If the application is submitted directly at the Tax authority or sent via postal route: the Tax authority will receive and process the application as prescribed.

- If the application is submitted through electronic transactions, the reception, inspection, acceptance, and processing of the application (and returning results if any) will be conducted through the electronic data processing system of the Tax authority.