What are the instructions for completing Form 20-DK-TH-TCT for the dependant registration application in Vietnam under Circular 86?
What are the instructions for completing Form 20-DK-TH-TCT for the dependant registration application in Vietnam under Circular 86?
Pursuant to sub-clause b.3 point b clause 1, sub-clause b.3 point b clause 2 Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the dependant registration application Declaration Form is Form 20-DK-TH-TCT issued under Circular 105/2020/TT-BTC, used when the income-paying agency compiles the initial taxpayer registration dossier and submits it to the tax authority directly managing the income-paying agency.
Specifically, Form 20-DK-TH-TCT dependant registration application Declaration Form is structured as follows:
Download Form 20-DK-TH-TCT dependant registration application Declaration Form.
Below are the instructions for completing the most recent Form 20-DK-TH-TCT dependant registration application Declaration according to Circular 86:
- Step 1: Tick one of the two boxes “Tax Registration” or “Change of Taxpayer Registration Information” corresponding to whether the dependant's file is an initial taxpayer registration dossier or a dossier for changing taxpayer registration information.
- Step 2: Enter the employee's information in sections 1 to 5.
- Step 3: Section 6 will have two cases:
+ Case 1: If the dependant already has an ID/citizen ID card/Passport, fill in the information in the sections in “Section I. dependant Taxpayer Registration using ID/citizen ID card/Passport”:
(1) Order number;
(2) Name of the dependant;
(3) Tax code (if any);
(4) Date of birth of the dependant;
(5) Nationality of the dependant;
(6) Type of document such as ID/citizen ID card/Passport;
(7) ID/citizen ID card/Passport number;
(8) Issue date of the ID/citizen ID card/Passport;
(9) Place of issue of the ID/citizen ID card/Passport;
(10) (11) (12) (13) Permanent address of the dependant;
(14) (15) (16) (17) Current address of the dependant;
(18) Relationship to the taxpayer, such as: father, mother, child, grandchild...
(19) Name of the individual authorizing the income-paying agency to register for the dependant with authorization;
(20) Tax code of the individual authorizing the income-paying agency to register for the dependant with authorization.
+ Case 2: If the dependant is under 14 years old and does not have an ID/citizen ID card but only a birth certificate, fill in the sections in “Section II. dependant Taxpayer Registration using Birth Certificate”:
(21) Order number;
(22) Name of the taxpayer;
(23) Tax code recorded in case of information change;
(24) – (30) Enter the information of the dependant recorded on the birth certificate;
(31) Nationality of the dependant;
(32) Relationship to the taxpayer, such as: father, mother, grandparents, child, grandchild...
(33) Name of the individual authorizing the income-paying agency;
(34) Tax code of the individual authorizing the income-paying agency.
What are the instructions for completing Form 20-DK-TH-TCT for the dependant registration application in Vietnam under Circular 86? (Image from the Internet)
Who are dependants of personal income taxpayers in Vietnam?
Pursuant to point d clause 1 Article 9 of Circular 111/2013/TT-BTC, the definition of dependants for personal income taxpayers is as follows:
- Children: biological children, legally adopted children, children born out of wedlock, stepchildren of the wife, stepchildren of the husband, specifically including:
+ Children under 18 years of age (calculated in months).
+ Children aged 18 or older who are disabled and unable to work.
+ Children studying in Vietnam or abroad at the university, college, professional secondary, or vocational training level, including those aged 18 or older who are in high school (including the waiting time for university exam results from June to September of Grade 12) without income or with an average monthly total income not exceeding 1,000,000 VND.
- The spouse of the taxpayer who meets the conditions at point đ clause 1 Article 9 of Circular 111/2013/TT-BTC.
- Biological parents; parents-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legally adopted parents of the taxpayer who meet the conditions at point đ clause 1 Article 9 of Circular 111/2013/TT-BTC.
- Other individuals with no means of support whom the taxpayer has to directly support, meeting the conditions at point đ clause 1 Article 9 of Circular 111/2013/TT-BTC, including:
+ Siblings of the taxpayer.
+ Grandparents, aunts, uncles, and similar relatives of the taxpayer.
+ Nieces and nephews of the taxpayer, including the children of siblings.
+ Others who need direct support as prescribed by law.
Furthermore, according to point đ clause 1 Article 9 of Circular 111/2013/TT-BTC, the conditions to qualify as a dependant of a personal income taxpayer in cases such as spouse, biological parents, parents-in-law, stepfather/stepmother, legally adopted parents, and other persons with no means of support that the taxpayer must directly support are as follows:
- For individuals in working age, they must simultaneously meet the following conditions:
+ Being disabled and unable to work.
+ Without income or with an average monthly total income not exceeding 1,000,000 VND.
- For individuals outside of working age, they must not have income or have an average monthly total income not exceeding 1,000,000 VND.
May a person be registered as dependant of multiple personal income taxpayers in Vietnam?
According to sub-section c.2.4 point c clause 1 Article 9 of Circular 111/2013/TT-BTC on the principle of personal exemption calculation:
Deductibles
- personal exemption
...
c) Principle of personal exemption calculation
...
c.2.4) Each dependant is only eligible for a deduction once for a single taxpayer in the tax year. In cases where multiple taxpayers share a dependant, they must reach an agreement to register the personal exemption for one taxpayer.
...
Therefore, each dependant can only be deducted once for one personal income taxpayer, and if multiple taxpayers share a dependant to support, they must agree to register the personal exemption for one taxpayer.
