What documents are included in application for allowance deduction for dependents in 2024 in Vietnam?
Please ask: What documents are included in application for allowance deduction for dependents in 2024 in Vietnam? Please advise.
What documents are included in application for allowance deduction for dependents in 2024 in Vietnam?
According to Subsection 3, Section 3 of Official Dispatch 13762/CTHN-HKDCN of 2023, regulations on family circumstance deduction documents for dependents are as follows:
3. Documents required for registration of dependents
a) If a taxpayer directly follows procedures with the tax authority, an application for registration of dependents includes:
- The application form made using Form No. 07/DK-NPT-TNCN in Appendix II enclosed with the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance of Vietnam.
- Documents proving qualifying dependents as prescribed in Article 1 of the Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance of Vietnam.
- The written certification, made using Form No. 07/XN-NPT-TNCN in Appendix II enclosed with the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance of Vietnam, given by the People's Committee of commune/ward where the dependent resides, if the taxpayer has direct custody of a dependent.
b) If a taxpayer follows procedures for registration of dependents through the income payer, he/she shall submit the application, including the documents specified in Point a Clause 3 Section III hereof, to the income payer. The income payer shall complete the list of employees requesting registration of dependents, using Form No. 07/THDK-NPT-TNCN in Appendix II enclosed with the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance of Vietnam, and send it to the tax authority as prescribed.
Thus, the family circumstance deduction dossier in 2024 in Vietnam includes:
In case of registering dependents directly at the tax authority, the documents include:
- Dependent registration form according to the form
- Documents proving dependents
- In case the dependent is directly raised by the taxpayer, confirmation must be obtained from the People's Committee of the commune/room where the dependent resides according to the form.
In case of registering for family deductions for dependents through income-paying organizations or individuals, documents include:
- Individuals submit dependent registration documents as if registering directly at the tax authority. Organizations and individuals pay general income according to the Appendix of the Summary Table of dependent registration for family deductions and submit it to the tax authority according to regulations.
What documents are included in application for allowance deduction for dependents in 2024 in Vietnam? (Image from the Internet)
What documents are required to prove dependents in Vietnam?
At point g, clause 1, Article 9 of Circular 111/2013/TT-BTC, amended and supplemented by Article 1 of Circular 79/2022/TT-BTC, regulations on documents proving dependents are as follows:
Documents proving dependents will depend on each specific dependent to be met, which are:
[1] Children:
g.1.1) For children under 18 years of age: photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).
g.1.2) For children from 18 years of age and over that are disabled and incapable of work:
g.1.2.1) Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).
g.1.2.2) Photocopies of Certificates of disability according to regulations of law on the disabled.
g.1.3) For children in school mentioned in sub-point d.1.3 point d clause 1 of this Article:
g.1.3.1) Photocopies of the Certificates of Birth.
g.1.3.2) 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.
g.1.4) 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 and decisions on recognition of parent or child acknowledgement made by competent authorities.
[2] Dependent is the taxpayer's spouse: Copy of ID card, Documents proving marital relationship, Documents proving the dependent's inability to work if still of working age dynamic.
[3] Dependents are biological father, biological mother, father-in-law, mother-in-law, father-in-law, mother-in-law, stepfather, stepmother, legal adoptive father, legal adoptive mother of the taxpayer: Copy of ID card, Documents proving the dependent is no longer able to work, Documents proving the relationship between the taxpayer and the dependent.
[4] Other individuals without support that the taxpayer is directly raising according to the provisions of law: Photocopy of ID card or birth certificate, Documents proving that the dependent is no longer able to work , Documents proving the relationship between the taxpayer and the dependent.
[5] Dependent is a foreign resident individual: The dossier includes documents for each case as above, otherwise there must be similar legal documents as a basis.
How much is family deduction in 2024 in Vietnam?
Pursuant to Article 1 of Resolution 954/2020/UBTVQH14 regulations on family deductions as follows:
Family allowances
The exemptions specified in Clause 1 Article 19 of the Law on Personal Income Tax No. 04/2007/QH12, amended by Law No. 26/2012/QH13, are changed as follows:
1. Personal exemption: 11 million VND/month (132 million VND/year);
2. Dependent exemption: 4,4 million VND/dependent/month.
...
According to this Article, the specific family deduction level is as follows:
- The deduction for taxpayers is 11 million VND/month (132 million VND/year).
- The deduction for each dependent is 4.4 million VND/month.
If nothing changes, the 2024 family deduction will still apply according to the above regulations.
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