Vietnam: Adjustment to dependents' identification records from 2023

According to Vietnam's Circular 79/2022/TT-BTC, amending documents proving dependents to reduce family circumstances is addressed at Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC.

For example, in the case of natural father, natural mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, and legal adoptive parents, the supporting documents include:

- Photocopy of National Identity Card or Citizen's Identity Card. (addition of Citizen ID)

- Legislative documents establishing the dependent's relationship with the taxpayer, such as a copy of the Certificate of Residence Information, an announcement on personal identification numbers and information in the National Population Database, or other papers issued by a police agency, a birth certificate, or a decision by a competent state agency recognizing father, mother, and child.

(Replace the household registration book with a Certificate of Residence or Notice of Personal Identification Number and Information in the National Population Database, or other Public Security Agency documents.)

If you are of working age, in addition to the above documents, documents proving that additional documents are required to prove that the person is disabled and unable to work are required, such as a copy of the Certificate of Disability according to the provisions of the law on people with disabilities for disabled people who are unable to work, a copy of the medical records for people suffering from diseases making them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

In addition, Vietnam's Circular 79/2022/TT-BTC also annuls Circular 20/2014/TT-BTC stipulating the import of cars and motorcycles under the regime of movable property of Vietnamese citizens residing abroad who have been registered for permanent residence in Vietnam.

More details can be found in Vietnam's Circular 79/2022/TT-BTC effective from January 1, 2023.

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