Response to issue regarding the application for registration of personal income tax dependents in Vietnam

Please let me know about the PIT dependent registration file. What are the responsibilities of taxpayers in providing accurate information of the dependents? - Hoai Ngoc (Hanoi, Vietnam).


Response to issue regarding the application for registration of personal income tax dependents in Vietnam (Internet image)

Regulations on the reduction based on family circumstances in Vietnam

According to Official Dispatch 52118/CT-TTHT, the application for registration of personal income tax dependents issued by the Hanoi Tax Department on October 27, 2022:

- Pursuant to Clause 5 and Article 12 of Decree 65/2013/ND-CP, the Law on personal income tax is guided as follows:

"Article 12. Reduction based on family circumstances"

...5. Taxpayer shall themselves declare the number of their dependants evidenced by lawful papers and be held responsible before law for the accuracy of their declaration."

- Pursuant to Article 9 of Circular 111/2013/TT-BTC, guidance is as follows:

"Article 9. Deductions

...d) Dependants include:

...d.3) The taxpayer’s parents, parents-in-law, stepparents, legitimate adoptive parents that meet the conditions in Point dd Clause 1 of this Article.

...dd.1) The person of working age must meet all conditions below:

dd.1.1) The person is disabled and incapable of work.

dd.1.2) The person has no income or his average monthly income from all sources does not exceed 1,000,000 VND.

dd.2) The people outside working age that have no income or their average monthly income from all sources does not exceed 1,000,000 VND.

...g) Documents proving dependants

...g.3) For parents, parents-in-law, stepparents, legitimate adoptive parents:

- Photocopies of ID cards

- Papers proving the relationship between the dependants and the taxpayer such as a photocopy of the household book (if their names are in the same household book), certificates of birth, decisions on certification of adoptions made by competent authorities.

If they are of working age, other papers proving the dependants’ incapability of work are required, apart from the aforesaid papers, such as Certificates of disability according to regulations of law on the disabled that are incapable of works, photocopies of the medical records of the ill persons incapable of work (sufferers from AIDS, cancer, chronic kidney failure, etc.)"

Response to issue regarding the application for registration of personal income tax dependents in Vietnam

Based on the above provisions, the Hanoi Tax Department responded in principle as follows:

In case the taxpayer registers for a family circumstance-based deduction for dependents who are biological fathers or mothers who are outside of working age and have no income or have an average monthly income of the year from all income sources not exceeding 1,000,000 VND, then:

If the dossier proves that dependents comply with the instructions in Item g.3 point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC, there is no requirement to make a declaration about the person directly nurturing them (Form 07/XN-NPT-TNCN in Circular 80/2021/TT-BTC).

Taxpayers must commit and are solely responsible for the accuracy of dependent information.

Chau Thanh

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