What is the deadline for registering personal deductions for siblings as dependants of PIT taxpayers in Vietnam in 2024?

Who are dependants of personal income taxpayers in Vietnam?

Based on Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC, the dependants of personal income taxpayers are defined as follows:

- Children: biological children, adopted children, illegitimate children, stepchildren of a wife, stepchildren of a husband, specifically including:

+ Children under 18 years old (calculated by months).

+ Children aged 18 and over who are disabled, unable to work.

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

- The spouse of the taxpayer who meets the conditions in Point đ, Clause 1, Article 9 of Circular 111/2013/TT-BTC.

- Biological parents; parents-in-law (or parents of the husband); stepparents; legal adoptive parents of the taxpayer who meet the conditions in Point đ, Clause 1, Article 9 of Circular 111/2013/TT-BTC.

- Other individuals without support for whom the taxpayer is directly responsible and who meet the conditions in Point đ, Clause 1, Article 9 of Circular 111/2013/TT-BTC, including:

+ Siblings of the taxpayer.

+ Grandparents, both maternal and paternal; uncles, aunts, cousins of the taxpayer.

+ Nephews or nieces of the taxpayer, including children of siblings.

+ Other individuals the taxpayer is directly responsible for nurturing according to legal regulations.

Additionally, based on Point đ, Clause 1, Article 9 of Circular 111/2013/TT-BTC, the conditions for determining someone as a dependant of the taxpayer in circumstances of spouses, biological parents, stepparents, adoptive parents or other unsupported individuals being directly cared for by the taxpayer are as follows:

- For individuals of working age, they must simultaneously meet the following conditions:

+ Being disabled and unable to work.

+ Having no income or an average monthly income not exceeding 1,000,000 VND from all sources.

- For individuals beyond working age, they must have no income or an average monthly income not exceeding 1,000,000 VND from all sources.

What is the deadline for registering personal deductions for siblings as dependants of PIT taxpayers in Vietnam in 2024?

According to sub-item c.2, point c, Clause 1, Article 9 of Circular 111/2013/TT-BTC, the regulations on personal deductions for dependants are as follows:

Deductibles

1. Personal deductions

...

c) Principles for calculating personal deductions

...

c.2) Personal deductions for dependants

c.2.1) Taxpayers are entitled to personal deductions for dependants if they have registered as taxpayers and have been issued a tax code.

c.2.2) When a taxpayer registers for personal deductions for a dependant, the tax authority will issue a tax identification number for the dependant and the personal deduction will be temporarily calculated in the year from the registration date. If the dependant has already been registered for personal deduction before this Circular comes into effect, they will continue to be granted personal deductions until a tax code is issued.

c.2.3) In cases where the taxpayer has not calculated personal deductions for dependants in the taxable year, they may calculate deductions from the month the obligation to support arises once they settle taxes and register deductions for the dependant. Specifically, for other dependants as guided in sub-item d.4, point d, clause 1, Article 9, the registration deadline for deductions is no later than December 31 of the taxable year; beyond this date, deductions for that taxable year will not be granted.

c.2.4) Each dependant can only be deducted once by one taxpayer in the taxable year. In cases where multiple taxpayers support the same dependant, they must agree among themselves on who will register the dependant for personal deduction with the tax authority.

...

Simultaneously, according to sub-item d.4, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, regulations regarding dependants include individuals who are unsupported whom the taxpayer is directly responsible for supporting, including siblings of the PIT taxpayer.

Therefore, the deadline for registering personal deductions for siblings as dependants of PIT taxpayers in 2024 is December 31, 2024.

What is the deadline for registering personal deductions for siblings as dependants of PIT taxpayers in Vietnam in 2024? (Image from the Internet)

What are documents for personal deductions for dependants of PIT taxpayers in Vietnam?

According to sub-section 3, Section 3 of Official Dispatch 883/TCT-DNNCN 2022 by the General Department of Taxation guiding the personal income tax finalization, the documentation for personal deductions for dependants of PIT taxpayers includes:

- For individuals submitting dependant registration directly at the tax office, the documentation includes:

+ dependant registration form according to form 07/DK-NPT-TNCN issued with Appendix 2, Circular 80/2021/TT-BTC.

+ dependant proof documentation as instructed at point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC.

+ In cases where the taxpayer directly supports the dependant, confirmation must be obtained from the People's Committee of the commune/ward where the dependant resides using form 07/XN-NPT-TNCN issued with Appendix 2, Circular 80/2021/TT-BTC.

- In cases where individuals register personal deductions for dependants through an organization or individual that pays income, they must submit the dependant registration documentation as guided in point a, sub-section 3, Section 3 of Official Dispatch 883/TCT-DNNCN 2022 to the organization or individual that pays income. The organization or individual paying income will compile according to Appendix Table of summarized registration for dependants for personal deductions in form 07/THDK-NPT-TNCN issued with Appendix 2, Circular 80/2021/TT-BTC and submit to the tax authority as prescribed.