What is the registration form for reduction based on family circumstances (Form 20-DK-TH-TCT)? When will the registration form for reduction based on family circumstances be used in Vietnam?
When will the registration form for reduction based on family circumstances be used in Vietnam?
In case the individual does not authorize the agency to pay the tax-registered income to the dependent, then the dependent registration declaration will be used.
In case an individual submits a tax registration dossier for a dependent, including:
- Tax registration declaration form No. 20-DK-TCT;
- A copy of the citizen's identity card or a copy of the valid people's identity card for dependents with Vietnamese nationality aged full 14 years or older
A copy of a valid Birth Certificate or Passport can also be used for dependents of Vietnamese nationality under 14 years old.
A copy of valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad.
What is the registration form for reduction based on family circumstances (Form 20-DK-TH-TCT)? When will the registration form for reduction based on family circumstances be used in Vietnam?
What is the order and procedures for registration of for reduction based on family circumstances in Vietnam?
In case an individual fails to authorize an income-paying agency to register tax for his/her dependents:
- Individuals shall submit tax registration dossiers to tax authorities by themselves as follows:
+ At the Tax Department where the individual works, for the resident, who earns income from salaries and wages paid by international organizations, embassies and consulates in Vietnam, but this organization has not yet implemented tax deduction.
+ At the Tax Department where jobs in Vietnam arise, for individuals earning incomes from salaries and wages paid by organizations and individuals from abroad.
+ At the Tax Sub-department, the Tax Sub-department in the area where the individual resides (registration of permanent or temporary residence) for other cases.
- Tax registration dossiers include:
+ Tax registration declaration (form No. 20-DK-TCT);
+ A copy of the citizen's identity card or a copy of the valid people's identity card for dependents of Vietnamese nationality who are full 14 years old or older;
+ A copy of the valid birth certificate or passport for dependents with Vietnamese nationality under 14 years old;
+ A copy of valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad.
For individuals who are subject to personal income tax, who have submitted an application for registration of dependents to reduce family circumstances before August 12, 2016 but have not yet registered tax for their dependents, they shall submit an application for registration. tax according to the above regulations to be granted tax identification numbers for dependents.
In case an individual authorizes an income-paying agency to register tax for his/her dependents:
- In case an individual authorizes an income-paying agency to register tax for his/her dependents, he/she shall submit a tax registration dossier at the income-paying agency.
- Tax registration dossiers of dependents include authorization documents and dependent papers, specifically:
+ A copy of the citizen's identity card or a copy of the valid people's identity card for dependents of Vietnamese nationality who are full 14 years old or older;
+ A copy of the birth certificate or a copy of the valid Passport for dependents with Vietnamese nationality under 14 years old;
+ Copy of Passport for dependents who are foreign nationals or Vietnamese nationals living abroad.
- The income-paying agency shall summarize and send a tax registration declaration (form No. 20-DK-TH-TCT) to the tax authority directly managing the income-paying agency.
What is the latest registration form for reduction based on family circumstances in Vietnam?
Registration form for dependents for family deduction (Form 20-DK-TH-TCT) issued together with Circular 105/2020/TT-BTC.
Download the latest application form for reduction based on family circumstances in 2022: Click here.
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