Shall the mother of an employees considered a dependant if she has not been issued a TIN in Vietnam?

According to Clause 1, Article 9 of Circular 111/2013/TT-BTC regulating personal exemptions, it states:

c.2) Personal exemptions for dependants:

c.2.1) Taxpayers can claim personal exemptions for dependants if they have completed taxpayer registration and have been issued a TIN.

c.2.2) When taxpayers register for personal exemptions for their dependants, the tax authorities shall issue a TIN for the dependants and the temporary personal exemption shall be applicable from the year of registration. For dependants who were registered for personal exemptions before the effective date of this Circular, the deductions will continue to apply until a TIN is issued.

c.2.3) In cases where taxpayers have not claimed personal exemptions for dependants in the tax year, they may claim deductions for dependants from the month the obligation to support arose upon tax finalization and registration for personal exemptions for the dependants. For other dependants as instructed in sub-point d.4, point d, Clause 1 of this Article, the deadline to register for personal exemptions is December 31 of the tax year. After this deadline, no personal exemptions for that tax year will be allowed.

c.2.4) Each dependant can only be claimed for personal exemptions once by one taxpayer in the tax year. In the case that multiple taxpayers share the same dependant, they must agree among themselves to register the personal exemptions under one taxpayer.

Thus, as a principle, to register for personal exemptions for dependants, taxpayers must complete taxpayer registration and obtain a TIN. dependants without a TIN are not affected if they meet the specific conditions required for each category. Meanwhile, the tax authorities will issue a TIN for the dependants.

Note: For biological mothers beyond working age to be considered dependants for personal exemptions for the taxpayer, they must meet the condition of having no income or having an average monthly income from all sources not exceeding 1,000,000 VND (sub-point d.3 and sub-point dd.2, Clause 1, Article 9 of this Circular).

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