If there is no blood relationship, can I be identified as dependants to reduce family circumstances in Vietnam?

If there is no blood relationship, can I be identified as dependants to reduce family circumstances in Vietnam?

In Clause 3, Article 12 of Decree 65/2013/ND-CP guiding the Law on Personal Income Tax 2007 as amended and stipulates:

3. Persons and grounds to be identified as dependants of taxpayers to have the nurture obligation specified in clause 1 this Article are as follows:

a) Under-18 children (including blood children, legally adopted children, step children of spouse); 

b) Disabled children (including blood children, legally adopted children, step children of spouse) who are aged 18 years or older and incapable of working;

c) Children (including blood children, legally adopted children, step children of spouse) who are studying at universities, colleges, professional secondary schools or job-training schools, including children who are aged 18 years or older and are studying at general education level and have no income or have incomes not exceeding the level specified in Clause 4 of this Article;

d) Persons who are beyond the working age or persons who are at the working age prescribed by law but are disabled and incapable of working or have no income or have incomes not exceeding the level specified in Clause 4 of this Article, including:

- Spouses of taxpayers;

- Blood parents or stepfather, stepmother, legally adopted parents, spouse's parents of taxpayers;

- Other helpless individuals whom taxpayers are obliged to directly nurture.

Thus, according to the above regulations in Vietnam, to be determined as a dependent of the PIT payer. Then between the dependent and the PIT payer is not required to have a blood relationship with each other.

Best Regards!