Vietnam: Is it possible to register a stepmother suffering from cancer as a dependent?

Under Clause 1, Article 9 of Circular 111/2013/TT-BTC regarding dependents:

d.3) The taxpayer’s parents, parents-in-law, stepparents, and legitimate adoptive parents that meet the conditions in Point dd Clause 1 of this Article.

...

dd) A person that meets the conditions below shall be considered a dependant mentioned in Point d.2, d.3, d.4 Clause 1 of this Article:

đ.1) The person of working age must meet all conditions below:

dd.1.1) The person is disabled and incapable of work.

dd.1.2) The person has no income or his average monthly income from all sources does not exceed 1,000,000 VND.

dd.2) The people outside working age shall have no income or their average monthly income from all sources shall not exceed 1,000,000 VND.

Thus, in the case where the stepmother is elderly and suffering from cancer, if she has no income, you may register her as a dependent.

**Regarding proof documentation:**

- Copy of the Identity Card.

- Legal documents to identify the relationship of the dependent with the taxpayer such as a copy of the household registration book (if sharing the same household registration), birth certificate, decision recognizing the adoption of father, mother, child by a competent state agency.

In the case of individuals of working age, in addition to the above documents, proof documentation must also include documents proving the person is disabled and unable to work such as a copy of the Disability Certificate according to the legal regulations on persons with disabilities for those disabled and unable to work, a copy of the medical record for those suffering from diseases rendering them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

Best regards!