How many dependents can be registered for personal income tax in Vietnam?
Point d Clause 1 Article 9 Circular 111/2013/TT-BTC in Vietnam stipulates dependents as follows:
Dependents include:
- Children: biological children, adopted children, illegitimate children, stepchildren of the wife, stepchildren of the husband, specifically including:
- Children under 18 years old (calculated in full months).
Example 10: Mr. H's child born on July 25, 2014, is considered a dependent from July 2014.
- Children 18 years old or older with disabilities who are unable to work.
- Children attending school in Vietnam or abroad at the university, college, professional secondary school, vocational training levels, including children 18 years old or older attending high school (including the period awaiting university exam results from June to September of 12th grade) without income or with an average monthly income from all sources not exceeding 1,000,000 VND.
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The spouse of the taxpayer meeting the conditions at point dd, clause 1, Article 9 of this Circular.
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Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legal adoptive father, legal adoptive mother of the taxpayer meeting the conditions at point dd, clause 1, Article 9 of this Circular.
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Other individuals with no place to rely on whom the taxpayer is directly supporting and meeting the conditions at point dd, clause 1, Article 9 of this Circular, including:
- Siblings of the taxpayer.
- Paternal grandparents; maternal grandparents; paternal aunts, uncles; maternal aunts, uncles of the taxpayer.
- Nephews and nieces of the taxpayer including children of siblings.
- Others directly supported as stipulated by law.
The current law in Vietnam does not limit the number of dependents that can be registered for one taxpayer. Therefore, you can register three children as dependents. Please note the conditions for registering children as dependents.
Respectfully!
