What are documents proving dependants for children in Vietnam according to current regulations?
What are documents proving dependants for children in Vietnam according to current regulations?
Pursuant to item g.1, point g, clause 1, Article 9, Circular 111/2013/TT-BTC (amended by Article 1, Circular 79/2022/TT-BTC) stipulates the documents proving dependants for children include:
- For children under 18 years of age: photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).
- For children from 18 years of age and over that are disabled and incapable of work:
+ Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).
+ Photocopies of Certificates of disability according to regulations of law on the disabled.
+ For children in school mentioned in sub-point d.1.3 point d clause 1 of this Article:
+ Photocopies of the Certificates of Birth.
+ Photocopies of the student’s cards or declarations certified by the schools, or other papers proving the study at universities, colleges, high schools or vocational schools.
Note: For adopted children, illegitimate children, stepchildren: apart from the aforesaid papers, other papers proving the relationship are required, such as photocopies of the decisions on certification of adoption and decisions on recognition of parent or child acknowledgement made by competent authorities....
What are documents proving dependants for children in Vietnam according to current regulations?
Vietnam: When are the cases where children from 18 years of age and over are dependants?
Pursuant to the provisions in item d.1.2, point d, clause 1, Article 9, Circular 111/2013/TT-BTC and item d.1.3, point d, clause 1, Article 9, Circular 111/2013/TT-BTC stipulates as follows:
Deductions
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d) Dependants include:
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d.1.2) Children from 18 years of age and over that are disabled and incapable of work.
d.1.3) Children studying in Vietnam or overseas in universities, college, vocational schools, including children from 18 years of age and over in high schools (including the period awaiting university enrolment result from June to September in 12th grade) that have no income or have the average monthly income of ≤ 1.000.000 VND in the year from all sources.
According to the above regulations, children from 18 years of age and over are dependants in the following cases:
- Children from 18 years of age and over that are disabled and incapable of work.
- Children studying in Vietnam or overseas in universities, college, vocational schools, including children from 18 years of age and over in high schools (including the period awaiting university enrolment result from June to September in 12th grade) that have no income or have the average monthly income of ≤ 1.000.000 VND in the year from all sources.
Vietnam: Do the documents proving dependants for personal deductions need to be notarized?
Pursuant to Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Article 1 of Circular 79/2022/TT-BTC) stipulates as follows:
Deductions
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1. Personal deductions
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g) Documents proving dependants
g.1) For children:
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g.1.2.1) Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).
g.1.2.2) Photocopies of Certificates of disability according to regulations of law on the disabled.
g.1.3) For children in school mentioned in sub-point d.1.3 point d clause 1 of this Article:
g.1.3.1) Photocopies of the Certificates of Birth.
g.1.3.2) Photocopies of the student’s cards or declarations certified by the schools, or other papers proving the study at universities, colleges, high schools or vocational schools.
g.1.4) For adopted children, illegitimate children, stepchildren: apart from the aforesaid papers, other papers proving the relationship are required, such as photocopies of the decisions on certification of adoption and decisions on recognition of parent or child acknowledgement made by competent authorities.
g.2) For spouse:
- A photocopy of the ID or Citizen ID card.
- A photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority (which proves the husband and wife relationship) or a photocopy of the Certificate of marriage.
If the spouse is of working age, other papers proving the dependant’s incapability of work are required, apart from the aforesaid papers, such as a photocopy of the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (suffering from AIDS, cancer, chronic kidney failure, etc.).
g.3) For parents, parents-in-law, stepparents, legitimate adoptive parents:
- Photocopies of ID cards or Citizen ID cards.
- Legitimate papers proving the relationship between the dependants and the taxpayer such as a photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority, certificates of birth, decisions on recognition of parent or child acknowledgement made by competent authorities.
If the spouse is of working age, other papers proving the dependant’s incapability of work are required, apart from the aforesaid papers, such as a photocopy of the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (suffering from AIDS, cancer, chronic kidney failure, etc.).
g.4) For other individuals mentioned in sub-point d.4 point d clause 1 of this Article, the proving documents include:
g.4.1) Photocopies of ID cards or Citizen ID cards or certificates of birth.
g.4.2) Other legitimate papers to determine the custody as prescribed by law.
If the dependants are of working age, other papers proving the dependant’s incapability of work is required, apart from the aforesaid papers, such as the Certificate of disability according to regulations of law on the disabled that are incapable of work, a photocopy of the medical record of the ill person incapable of work (sufferer from AIDS, cancer, chronic kidney failure, etc.)
The legitimate papers mentioned in sub-point g.4.2 point g clause 1 of this Article are any legal document that proves the relationship between the taxpayer and the dependant, such as:
- Photocopies of the papers proving the custody prescribed by law (if any).
- A photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority.
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Thus, according to regulations, documents proving dependants do not need to be notarized and authenticated, only photocopies are required.
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