Dossier for family deduction for dependents is guided in Official Letter 883/TCT-DNNCN dated March 24, 2022 issued by the General Department of Taxation.
Article table of contents
Dossier for family deduction for dependents (Artwork)
1. Dossier for family deduction for dependents
- For individuals who submit an application for registration of direct dependents at the tax office , the application includes:
+ A copy of the dependent registration form, made according to form No. 07/DK-NPT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC .
| Form No. 07/DK-NPT-TNCN |
+ Dossier proving dependents as guided at Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC .
+ In case the dependent is directly raised by the taxpayer, a certification from the People's Committee of the commune/ward where the dependent resides must be obtained using form No. 07/XN-NPT-TNCN attached to Appendix II to this Circular. investment 80/2021/TT-BTC .
Form No. 07/XN-NPT-TNCN
- In case an individual registers for family circumstance-based reduction for dependents through an income-paying organization or individual, the individual shall submit a dependent registration dossier according to the above instructions to the income-paying organization or individual. .
Organizations and individuals paying general income according to Appendix II to Circular 80/2021/TT Circular No. 07/THĐK-NPT-TNCN for dependent registration of dependents for family deduction -BTC and submit it to the tax authority according to regulations.
| Form No. 07/THĐK-NPT-TNCN |
2. Family circumstances deduction
The deduction for family circumstances is specified in Resolution 954/2020/UBTVQH14 dated June 2, 2020 of the National Assembly Standing Committee, specifically 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.
See the details of the Family Deduction in 2022 HERE .
3. Deductions for dependents
- In order to calculate deductions for dependents, taxpayers must register for deductions for dependents according to regulations.
In case the taxpayer has not yet calculated the deduction for family circumstances for the dependents in the tax year, the deduction for the dependents shall be calculated from the month of arising the maintenance obligation when the taxpayer makes the tax finalization and registers the tax return. family deduction for dependents.
Particularly for other dependents under the guidance at Item d.4, Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC , the deadline for registration for family circumstance-based deduction is December 31 of this year. tax year, beyond the above time limit, the family circumstances deduction for that tax year will not be calculated.
- In case the taxpayer is authorized for finalization and has not yet calculated the deduction for the dependents' family circumstances in the tax year, the deduction for the dependents will also be calculated from the month in which the maintenance obligation arises when the taxpayer makes the payment. currently authorized settlement and registered to reduce family circumstances for dependents through an income paying organization.
- Employees who work at dependent units, business locations, receive income from salaries and wages from the head office in another province, can register for family circumstance-based deduction at the tax office. managing the head office or dependent units, business locations.
In case the employee registers for family circumstance-based deduction for dependents at the dependent unit or business location, the dependent unit or business location is responsible for transferring the employee's documents proving the dependents. to headquarters.
The head office is responsible for reviewing and keeping documents proving dependents according to regulations and presenting them to tax authorities for tax inspection and examination.
In case the individual changes the workplace, the registration and submission of documents to prove the dependents must still be carried out under the guidance at Item h.2.1.1.1, Point h, Clause 1, Article 9 of Circular 111/2013. /TT-BTC .
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