May a older brother who is disabled and a biological mother who receives pension be dependants for personal exemption in Vietnam?

According to the provisions at Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC, the deductible amounts are stipulated as follows:

d) Dependents include:

...

d.3) Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legal foster father, legal foster mother of the taxpayer who meet the conditions specified at Point dd, Clause 1, of this Article.

d.4) Other individuals with no means of support that the taxpayer is directly supporting and who meet the conditions specified at Point dd, Clause 1, of this Article, including:

d.4.1) Biological siblings of the taxpayer.

...

dd) Individuals classified as dependents as guided in Points d.2, d.3, and d.4 of this Clause must meet the following conditions:

dd.1) For individuals of working age, the following conditions must be concurrently met:

dd.1.1) Disability, lack of ability to work.

dd.1.2) No income or average monthly income in the year from all sources not exceeding 1,000,000 VND.

dd.2) For individuals outside working age, they must have no income or average monthly income in the year from all sources not exceeding 1,000,000 VND.

e) Disabled individuals, who lack the ability to work as guided at Point dd.1.1, Clause 1, of this Article, are those regulated by the laws pertaining to disabled persons, and those with illnesses lacking the ability to work (such as AIDS, cancer, chronic kidney failure, etc.).

Thus, in the case you provided, you can register a personal exemption for your brother if he is disabled and lacks the ability to work. Additionally, in this case, you can register a personal exemption for your mother if her pension income is less than 1,000,000 VND.

Sincerely!