What is the Form 20-DK-TH-TCT - Dependant registration application in Vietnam under Circular 86 from February 6, 2025?
What is the Form 20-DK-TH-TCT - Dependant registration application in Vietnam under Circular 86 from February 6, 2025?
Pursuant to sub-clause b.3, clause 1, sub-clause b.3, clause 2, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the prescribed place of submission and first-time tax registration application is as follows:
Place of submission and first-time tax registration application
- For households, individuals stipulated in points i, k, l, n, clause 2 of Article 4 of this Circular who use a personal identification number in place of a tax code as stated in clause 5, Article 5 of this Circular
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b) In the case of individuals stipulated in points k, n, clause 2 of Article 4 of this Circular who pay personal income tax through an income-paying organization and authorize the organization to register taxpayer information for themselves or their dependants
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b.3) The income-paying organization is responsible for compiling tax registration information of individuals in the tax registration declaration form number 05-DK-TH-TCT issued with this Circular, compiling tax registration information of dependants in the tax registration declaration form number 20-DK-TH-TCT issued with this Circular, and submitting it to the tax authority managing the income-paying organization.
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- For individuals stipulated in points i, k, l, n, clause 2 of Article 4 of this Circular who are issued a tax code by the tax authority as stated in point a, clause 4, Article 5 of this Circular
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b) In the case of individuals stipulated in points k, n, clause 2 of Article 4 of this Circular who pay personal income tax through an income-paying organization and authorize the organization to register taxpayer information for themselves or their dependants
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b.3) The income-paying organization is responsible for compiling tax registration information of individuals in the tax registration declaration form number 05-DK-TH-TCT issued with this Circular, compiling tax registration information of dependants in the tax registration declaration form number 20-DK-TH-TCT issued with this Circular, and submitting it to the tax authority managing the income-paying organization.
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Thus, the dependant registration application form is form number 20-DK-TH-TCT issued in Appendix 2 attached to Circular 86/2024/TT-BTC.
Specifically, the 20-DK-TH-TCT - Dependant registration application form appears as follows:
Tải về Form 20-DK-TH-TCT - Dependant registration application.
What is the Form 20-DK-TH-TCT - Dependant registration application in Vietnam under Circular 86 from February 6, 2025? (Image from the Internet)
Vietnam: What do the documents proving dependants for personal income taxpayers include?
Pursuant to point g, clause 1, Article 9 of Circular 111/2013/TT-BTC amended by Article 1 of Circular 79/2022/TT-BTC regulates the documents proving dependants of personal income taxpayers as follows:
(1) Children:
- Children under 18:
+ Photocopy of Birth Certificate.
+ Photocopy of Identity Card or Citizen ID (if available).
- Children 18 or older with disabilities, unable to work:
+ Photocopy of Birth Certificate and photocopy of Identity Card or Citizen ID (if available).
+ Photocopy of the Disability Certification in accordance with the law on persons with disabilities.
- Children studying at levels according to the guidance in sub-clause d.1.3, point d, clause 1, Article 9 Circular 111/2013/TT-BTC:
+ Photocopy of Birth Certificate.
+ Photocopy of Student Card or an affidavit with confirmation from the educational institution or other documents proving enrollment at universities, colleges, vocational schools, high schools, or vocational training.
- In cases of adopted children, illegitimate children, stepchildren, in addition to the documents for each specific case mentioned above, proof must include additional documents proving the relationship, such as:
+ Photocopy of the Adoption Recognition Decision.
+ Decision recognizing the parent-child relationship of competent state authority.
(2) Spouse:
- Photocopy of Identity Card or Citizen ID.
- Photocopy of Residency Information Certificate or Notice of Personal Identification Number and information in the National Residency Database or other documents issued by the Police Department (proving the marital relationship) or Photocopy of the Marriage Certificate.
- If the spouse is within working age, in addition to the above documents, proof dossier must include further documents proving the dependant's inability to work, such as:
+ Photocopy of the Disability Certification for law on persons with disabilities applied to individuals unable to work.
+ Photocopy of the medical record for those suffering from incapacitating illnesses (such as AIDS, cancer, chronic kidney failure).
(3) Biological parents, parents-in-law (or husband’s parents), step-parents, lawful adoptive parents:
- Photocopy of Identity Card or Citizen ID.
- Legal documents establishing dependant’s relationship with the taxpayer such as a photocopy of Residency Information Certificate or Notification of Personal Identification Number and data in the National Database on Population or other issued documents, birth certificate, decision recognizing the parent-child relationship of competent authority.
- If within working age, aside from the above documents, proof must include certifications of disability, lack of work ability, such as:
+ Photocopy of Disability Certification as per the law on persons with disabilities for those unable to work.
+ Photocopy of medical records for persons with diseases preventing work (such as AIDS, cancer, chronic kidney failure).
(4) Other individuals as directed in sub-clause d.4 point d, clause 1, Article 9 Circular 111/2013/TT-BTC:
- Photocopy of Identity Card or Citizen ID or Birth Certificate.
- Legal documents to establish nurturing responsibility according to the law, such as:
+ Photocopy of documents establishing maintenance obligation as prescribed by law (if available).
+ Photocopy of Residency Information Certificate or Notice of Personal Identification Number and data in National Residency Database or other issued documents.
+ Taxpayer's self-declaration as per the form issued with Circular 80/2021/TT-BTC confirmed by the local People’s Committee at taxpayer’s residence regarding dependant living together.
+ Taxpayer's self-declaration as per the form issued with Circular 80/2021/TT-BTC confirmed by the local People’s Committee at the dependant's residence concerning dependants living in the same community without support (if not living together).
- For dependants within working age, in addition to the above documents, proof must include documentation proving inability to work, such as:
+ Photocopy of Disability Certification according to the law on persons with disabilities for those unable to work.
+ Photocopy of medical records for individuals with incapacitating conditions (such as AIDS, cancer, chronic kidney failure).
(5) For foreign resident individuals, if no records are available according to the specific case guidance stated above, similar legal documents must be provided to affirm dependant status.
(6) For taxpayers working in economic organizations, administrative, non-business units with parents, spouses, children, and others categorized as dependants mentioned in their history, a dependant proof dossier needs to be prepared according to guides in sub-items g.1, g.2, g.3, g.4, g.5, point g, clause 1, Article 9 Circular 111/2013/TT-BTC or just the dependant registration application form as per the guidance with Circular 80/2021/TT-BTC certified by the Head of the Unit on the left side of the form.
Can multiple personal income taxpayers register the same dependant in Vietnam?
Pursuant to sub-clause c.2.4 point c clause 1, Article 9 of Circular 111/2013/TT-BTC which stipulates the principle of calculating personal deductions as follows:
Deductions
- Personal deductions
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c) Principle of calculating personal deductions
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c.2.4) Each dependant can only be claimed as a deduction once by one taxpayer within a tax year. In cases where multiple taxpayers share a dependant, they must mutually agree on one taxpayer to register the deduction.
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Thus, each dependant can only be claimed as a deduction once by one personal income taxpayer. If multiple taxpayers share a dependant, they must mutually agree to register the deduction under one taxpayer.
