Do personal deductions application need to be notarized or authenticated in Vietnam?

Hello, Lawnet would like to answer as follows:

1. Who are the dependents on personal deduction?

According to the provisions at point d, Article 9 of Circular 111/2013/TT-BTC, the dependents include:

- Children, legitimate adopted children, illegitimate children, stepchildren. To be specific:

+ Children under 18 years of age.

+ 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 the average monthly income in the year from all sources ≤ 1,000,000 VND.

- The taxpayer's spouse that meet the conditions in Point dd Clause 1 of this Article.

- The taxpayer’s parents, parents-in-law, stepparents, legitimate adoptive parents that meet the conditions in Point dd Clause 1 of this Article.

- Other dependants that the taxpayer has to provide for, who meet the conditions in Point dd Clause 1 of this Article, including:

+ The taxpayer’s brothers and sisters.

+ The taxpayer’s grandparents, aunts, uncles.

+ The taxpayer’s nieces and nephews.

+ Other people to provide for as prescribed by law.

Except for the taxpayer's children, other dependents who are in working capacity need to meet the following conditions:

- The disabled that are incapable of work with no income or his average monthly income from all sources does not exceed 1,000,000 VND.

- The people outside working age that have no income or their average monthly income from all sources does not exceed 1,000,000 VND.

2. Do personal deductions application need to be notarized or authenticated in Vietnam?

According to point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC as amended in Article 1 of Circular 79/2022/TT-BTC, documents proving dependents are prescribed as follows:

For biological children, legally adopted children, illegitimate children, stepchildren of spouses

- 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

+ 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.

- 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

+ Decisions on recognition of parent or child acknowledgement made by competent authorities.

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.).

For parents, parents-in-law, stepparents, legitimate adoptive parents

For parents, parents-in-law, stepparents, legitimate adoptive parents, the documents proving dependants include:

- 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.).

For other helpless individuals who are directly raised by taxpayers

- Photocopies of ID cards or Citizen ID cards or certificates of birth.

- Other legitimate papers to determine the custody as prescribed by law.

+ 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.

+ A declaration that the dependant is living with the taxpayer, which is made by the taxpayer using the form enclosed with the Circular 80/2021/TT-BTC

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.)

From the above regulations, it can be seen that the family deduction application only requires a photocopy, there is no requirement to notarize or authenticate the documents in the dossier.

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