How many dependents can an employee register for tax purposes? What documents are required to prove a dependent spouse?
How many dependents can an employee register?
According to point c, clause 1, Article 9 of Circular 111/2013/TT-BTC, the regulations are as follows:
Deductible amounts
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c) Principles for calculating family circumstances deductions
c.1) Family circumstances deduction for the taxpayer:
c.1.1) Taxpayers with multiple sources of income from salaries, wages, and business must choose one source to apply family circumstances deductions at any one time (calculated on a monthly basis).
c.1.2) For foreign individuals residing in Vietnam, the family circumstances deduction for themselves can be calculated from January or from the month they enter Vietnam in the case they are first-time arrivals until the month their employment contract ends and they leave Vietnam in the tax year (calculated on a monthly basis).
Example 8: Mr. E is a foreigner who came to Vietnam to work continuously from March 1, 2014. On November 15, 2014, Mr. E ended his labor contract and returned to his country. From March 1, 2014, until his return, Mr. E was present in Vietnam for more than 183 days. Thus, in 2014, Mr. E is classified as a resident individual and is eligible for the family circumstances deduction for himself from January to the end of November 2014.
Example 9: Mrs. G is a foreigner who first came to Vietnam on September 21, 2013. On June 15, 2014, Mrs. G ended her labor contract and left Vietnam. During the period from September 21, 2013, to June 15, 2014, Mrs. G was present in Vietnam for 187 days. Thus, in the first tax year (from September 21, 2013, to September 20, 2014), Mrs. G is defined as a resident individual of Vietnam and eligible for the family circumstances deduction for herself from September 2013 to the end of June 2014.
c.1.3) If during the tax year the individual has not received a deduction for themselves or has not received a full 12-month deduction, they will be eligible for a full 12-month deduction when they finalize the tax according to regulations.
c.2) Family circumstances deduction for dependents
c.2.1) Taxpayers are eligible for a family circumstances deduction for their dependents if they have registered the dependents with the tax authorities and obtained a taxpayer registration number.
c.2.2) When taxpayers register for family circumstances deduction for dependents, the tax authorities will issue a taxpayer registration number for the dependents, and temporary family circumstances deductions will be applied for the year from the date of registration. For dependents who have been registered for family circumstance deductions before the effective date of this Circular, the deduction continues until a taxpayer registration number is issued.
c.2.3) If taxpayers have not applied for a family circumstances deduction for dependents during the tax year, they will be eligible for the deduction for dependents from the month the dependent obligation arises when the taxpayer finalizes the tax and registers the dependent deduction. Particularly for other dependents as per the guidance at sub-point d.4, point d, clause 1 of this Article, the registration deadline for family circumstances deduction is December 31 of the tax year. Beyond this deadline, no family circumstances deduction will be allowed for that tax year.
c.2.4) Each dependent can only be claimed for deduction by one taxpayer in a tax year. If multiple taxpayers share a dependent, they must agree on who will claim the family circumstances deduction for the dependent.
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Thus according to the above regulation, each dependent can only be claimed for deduction by one taxpayer, but there is no maximum limit on the number of dependents for one taxpayer.
How many dependents can an employee register for tax purposes? What documents are required to prove dependents for spouses? (Image from the Internet)
What are the latest required documents to prove dependents for siblings?
Based on sub-point g.4, point g, clause 1, Article 9 of Circular 111/2013/TT-BTC (amended and supplemented by Article 1 of Circular 79/2022/TT-BTC), the documents for proving dependents for siblings include:
- A copy of the ID card or Citizen Identification card or Birth Certificate.
- Any legal documents establishing the taxpayer's responsibility to support the dependent according to legal regulations.
Among these, legal documents establishing responsibility to support can be any legal document identifying the relationship between the taxpayer and the dependent, such as:
+ A copy of documents establishing the obligation to support according to legal regulations (if any).
+ A copy of the Resident Information Confirmation or Notice of Personal Identification Number and information in the National Population Database or other documents issued by the Police Authority.
+ A self-declaration by the taxpayer according to the form issued with Circular 80/2021/TT-BTC, confirmed by the commune-level People's Committee where the taxpayer resides, about the dependent living together.
+ A self-declaration by the taxpayer according to the form issued with Circular 80/2021/TT-BTC, confirmed by the commune-level People's Committee where the dependent is residing, stating that the dependent currently resides in the locality and has no one to support them (if not living together).
- If the dependent is of working age, in addition to the above documents, proof of incapacity to work is required, such as:
+ A copy of the Disability Certificate according to regulations on people with disabilities for individuals incapacitated due to disability;
+ A copy of the medical records for individuals incapacitated due to illness (such as AIDS, cancer, chronic kidney failure, etc.).
What are the required documents to prove dependents for children?
According to point g, clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Article 1 of Circular 79/2022/TT-BTC), the required documents to prove dependents for children include:
- For children under 18 years old: Photocopies of the Birth Certificate and the ID card or Citizen Identification card (if any).
- For children 18 years or older with disabilities and incapable of working, the required documents include:
+ Photocopies of the Birth Certificate and the ID card or Citizen Identification card (if any).
+ A copy of the Disability Certificate according to regulations on people with disabilities.
- For children currently attending institutions according to the guidance at sub-point d.1.3, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, the required documents include:
+ A photocopy of the Birth Certificate.
+ A photocopy of the Student ID or a certified statement from the school or other documents proving attendance at a university, college, professional secondary school, high school, or vocational training institution.
- For adopted children, illegitimate children, or stepchildren, in addition to the documents required for specific cases above, additional documents to prove the relationship, such as a copy of the decision recognizing the adoption, the decision recognizing the parent-child relationship from the competent state authority, etc., are required.
What are the required documents to prove dependents for spouses?
According to point g, clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Article 1 of Circular 79/2022/TT-BTC), the required documents to prove dependents for spouses include:
- A photocopy of the ID card or Citizen Identification card.
- A copy of the Resident Information Confirmation or Notice 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.
- If the spouse is of working age, in addition to the above documents, additional proof of incapacity to work is required, such as:
+ A copy of the Disability Certificate according to regulations on people with disabilities for persons with disabilities;
+ A copy of the medical records for individuals incapacitated due to illness (such as AIDS, cancer, chronic kidney failure, etc.).
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