Documents Proving Dependents for Spouse According to Current Regulations: What Papers are Required?
Is the dossier for registering dependent persons for family circumstance deduction required to be notarized or authenticated?
Pursuant to Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Article 1 of Circular 79/2022/TT-BTC), the regulations are as follows:
Deductions
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1. Family circumstance deduction
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g) Dossier proving dependent persons
g.1) For children:
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g.1.2.1) Photocopy of Birth Certificate and photocopy of Identity Card or Citizen Identification Card (if any).
g.1.2.2) Photocopy of Disability Certificate according to the regulations of the law on persons with disabilities.
g.1.3) Children attending educational levels as guided at Sub-point d.1.3, Point d, Clause 1 of this Article, the dossier proving includes:
g.1.3.1) Photocopy of Birth Certificate.
g.1.3.2) Photocopy of Student Card or a declaration with the school's certification or other documents proving attendance at universities, colleges, vocational secondary schools, high schools, or vocational education.
g.1.4) In case of adopted children, illegitimate children, or stepchildren, in addition to the documents mentioned for each specific case, the proving dossier needs to include additional documents to prove the relationship, such as: photocopy of the decision on adoption recognition, or the decision on recognizing father, mother, and child from a competent state authority...
g.2) For spouse, the proving dossier includes:
- Photocopy of Identity Card or Citizen Identification Card.
- Photocopy of Certificate of Residence Information or Notification of Personal Identification Number and information in the National Population Database or other documents issued by the Police Authority (proving the marital relationship) or a photocopy of the Marriage Certificate.
In case the spouse is of working age, in addition to the documents mentioned above, the proving dossier needs to include additional documents proving that the dependent person is incapable of working, such as a photocopy of the Disability Certificate according to the regulations of the law on persons with disabilities for those who are disabled and unable to work, a photocopy of medical records for those suffering from illnesses that render them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).
g.3) For biological parents, in-laws (or mother-in-law, father-in-law), step-parents, lawful adoptive parents, the proving dossier includes:
- Photocopy of Identity Card or Citizen Identification Card.
- Legitimate documents to identify the dependent person’s relationship to the taxpayer, such as a photocopy of the Certificate of Residence Information or Notification of Personal Identification Number and information in the National Population Database, or other documents issued by the Police Authority, Birth Certificate, decision on recognizing father, mother, and child from a competent state authority.
In case the individual is of working age, in addition to the documents mentioned above, the proving dossier needs to include additional documents proving the person is disabled and incapable of working, such as a photocopy of the Disability Certificate according to the regulations of the law on persons with disabilities, a photocopy of medical records for those suffering from illnesses that render them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).
g.4) For other individuals as guided at Sub-point d.4, Point d, Clause 1 of this Article, the proving dossier includes:
g.4.1) Photocopy of Identity Card or Citizen Identification Card or Birth Certificate.
g.4.2) Legitimate documents to identify the responsibility for support according to the law.
In case the dependent person is of working age, in addition to the documents mentioned above, the proving dossier needs to include additional documents proving the person is incapable of working, such as a photocopy of the Disability Certificate according to the regulations of the law on persons with disabilities, a photocopy of medical records for those suffering from illnesses that render them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).
Legitimate documents at Sub-point g.4.2, Point g, Clause 1, Article 9 of this Circular are any legal documents identifying the relationship of the taxpayer with the dependent person, such as:
- Photocopy of documents identifying the support obligation according to the law (if any).
- Photocopy of the Certificate of Residence Information or Notification of Personal Identification Number and information in the National Population Database or other documents issued by the Police Authority.
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Thus, as per the regulations, the documents in the family circumstance deduction dossier do not need to be notarized or authenticated, only photocopies are required.
Dossier proving dependent persons for spouse as per current regulation. (Image from the Internet)
What are the components of the dossier proving dependent persons for children as per current regulations?
Pursuant to Sub-point g.1, Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Article 1 of Circular 79/2022/TT-BTC), the components of the dossier proving dependent persons for children include:
- Children under 18 years old: The proving dossier includes a photocopy of the Birth Certificate and photocopy of the Identity Card or Citizen Identification Card (if any).
- Children aged 18 and above who are disabled and incapable of working, the proving dossier includes:
+ Photocopy of the Birth Certificate and photocopy of the Identity Card or Citizen Identification Card (if any).
+ Photocopy of the Disability Certificate according to the regulations of the law on persons with disabilities.
- Children attending educational levels as guided at Sub-point d.1.3, Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC, the proving dossier includes:
+ Photocopy of the Birth Certificate.
+ Photocopy of the Student Card or a declaration with the school's certification or other documents proving attendance at universities, colleges, vocational secondary schools, high schools, or vocational education.
Note: In the case of adopted children, illegitimate children, or stepchildren, in addition to the documents mentioned for each specific case, the proving dossier needs to include additional documents to prove the relationship, such as: a photocopy of the decision on adoption recognition, or the decision on recognizing father, mother, and child from a competent state authority...
What are the components of the dossier proving dependent persons for spouse as per current regulations?
Pursuant to Sub-point 9.2, Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Article 1 of Circular 79/2022/TT-BTC), the components of the dossier proving dependent persons for spouse include:
- Photocopy of the Identity Card or Citizen Identification Card.
- Photocopy of the Certificate of Residence Information or Notification of Personal Identification Number and information in the National Population Database or other documents issued by the Police Authority (proving the marital relationship) or a photocopy of the Marriage Certificate.
In case the spouse is of working age, in addition to the documents mentioned above, the proving dossier needs to include additional documents proving that the dependent person is incapable of working, such as a photocopy of the Disability Certificate according to the regulations of the law on persons with disabilities for those who are disabled and unable to work, a photocopy of medical records for those suffering from illnesses that render them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).
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