What is the latest form for authorization letter for dependant registration in Vietnam in 2024?

What is the latest form for authorization letter for dependant registration in Vietnam in 2024?

According to Circular 111/2013/TT-BTC and related documents on dependants, currently, there is no regulation for a sample authorization letter for dependant registration. However, you can refer to the latest 2024 sample authorization letter for dependant registration below:

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What is the latest form for authorization letter for dependant registration in Vietnam in 2024? (Image from the Internet)

Vietnam: What does the dependant registration application include?

Based on Clause 10, Article 7 of Circular 105/2020/TT-BTC which provides guidelines on the taxpayer registration documents for dependants as follows:

(1) In the case of authorization to the income-paying organization

- If an individual authorizes the income-paying organization for taxpayer registration for dependants, the taxpayer registration documents are submitted at the income-paying organization.

- The taxpayer registration documents for dependants include:

+ Authorization document and papers of the dependant such as:

++ Copy of the valid Citizen Identity Card/ID Card for dependants with Vietnamese nationality aged 14 or older;
++ Copy of Birth Certificate/Passport for dependants with Vietnamese nationality under 14 years old;
++ Copy of Passport for dependants with foreign nationality/ Vietnamese nationality living abroad.

+ The income-paying organization compiles and submits a taxpayer registration declaration form 20-DK-TH-TCT to the tax authority directly managing the income-paying organization.

(2) In the case of direct taxpayer registration for dependants

If an individual does not authorize the income-paying organization for taxpayer registration for dependants, the taxpayer registration documents are submitted to the corresponding tax authority as stipulated in Clause 9, Article 7 of Circular 105/2020/TT-BTC.

- The taxpayer registration documents include:

+ Taxpayer registration declaration form 20-DK-TCT;

+ Copy of Citizen Identity Card or valid ID Card for dependants with Vietnamese nationality aged 14 or older;

+ Copy of Birth Certificate or valid Passport for dependants with Vietnamese nationality under 14 years old;

+ Copy of valid Passport for dependants with foreign nationality or Vietnamese nationality living abroad.

In the case of individuals subject to personal income tax who have submitted dependant registration applications for family circumstances deduction before the Circular 95/2016/TT-BTC of the Ministry of Finance took effect on June 28, 2016, but have not yet registered taxpayers for dependants, the taxpayer registration documents mentioned in this Clause must be submitted to obtain a tax identification number for the dependants.

Where to submit the dependant registration application in Vietnam?

Based on subsection h.2.1.2 point h clause 1 Article 9 of Circular 111/2013/TT-BTC which stipulates the location and deadline for submitting dependant proof documents as parents of the PIT taxpayer as follows:

Deductions

The deductions mentioned in this Article are subtracted from the taxable income of an individual before determining taxable income from salaries, wages, and business. Specifically, as follows:

1. Family circumstances deduction

....

h.2.1.2) Location and deadline for submitting dependant proof documents:

- The location for submitting dependant proof documents is where the taxpayer submits the dependant registration form.

The income-paying organization is responsible for keeping dependant proof documents and presenting them when the tax authority inspects or audits taxes.

- The deadline for submitting dependant proof documents: within three (03) months from the date of submitting the dependant registration form (including cases of change in dependants).

After the deadline for submitting the documents mentioned above, if the taxpayer fails to submit dependant proof documents, the deduction for dependants will not be granted, and the payable tax must be adjusted.

h.2.2) For taxpayers with business income

h.2.2.1) dependant registration

h.2.2.1.1) Business individuals paying tax by the declaration method register dependants according to the form issued along with tax management guidance documents and submit it to the directly managing tax authority along with the tax return. When there are changes (increase, decrease) in dependants, taxpayers update the dependant information according to the form issued with tax management guidance documents and submit it to the directly managing tax authority.

h.2.2.1.2) Business individuals paying tax by the presumptive method declare family circumstance deductions for dependants on the tax return form.

h.2.2.2) The deadline for submitting dependant proof documents: within three (03) months from the date of declaring family circumstance deductions (including arising cases of increases or decreases in dependants or new businesses).

h.2.2.3) After the deadline for submitting the documents mentioned above, if the taxpayer fails to submit dependant proof documents, the deduction for dependants will not be granted, and the payable tax must be adjusted. Business individuals paying tax by the presumptive method must adjust the presumptive tax amount.

....

Thus, the location for submitting dependant proof documents is where the taxpayer submits the dependant registration form.

Moreover, the income-paying organization is responsible for keeping the dependant proof documents and presenting them when the tax authority conducts tax inspections or audits.