Documents proving dependants who are children, spouses in Vietnam 2023

Documents proving dependants who are children, spouses in Vietnam 2023 (Internet image) 

Regarding this issue, LawNet responded as follows:

1. Documents proving dependants who are children

Documents proving dependants who are children specified in Item g.1 point g Clause 1 Article 9 of Circular 111/2013/TT-BTC include:

- For children under 18 years of age: photocopies of the Certificates of birth and ID cards (if any).

- For children from 18 years of age and over that are disabled and incapable of work:

= Photocopies of the Certificates of birth and ID cards (if any).

= Photocopies of Certificates of disability according to regulations of law on the disabled.

- For children in school mentioned in Point d.1.3 Clause 1 of Article 9 of Circular 111/2013/TT-BTC:

= Photocopies of the Certificates of Birth.

= Photocopy of the student’s cards or declarations certified by the schools, or other papers proving the study at such schools.

- For adopted children, illegitimate children, stepchildren: apart from the aforesaid papers, other papers proving the relationship are required, such as photocopies of the decisions on certification of adoption made by competent authorities.

2. Documents proving dependants who are spouses in Vietnam

Documents proving dependants who are spouses specified in Item g.2 point g Clause 1 Article 9 of Circular 111/2013/TT-BTC includes:

- A photocopy of the ID card

- A photocopy of the household book (which proves the husband and wife relationship) or a photocopy of the Certificate of marriage.

If the spouse is of working age, other papers proving the dependant’s incapability of work are required, apart from the aforesaid papers, such as the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (sufferer from AIDS, cancer, chronic kidney failure, etc.)

3. Principle of calculating deduction for dependants in Vietnam

Specifically, at Item c.2 point c, Clause 1, Article 9 of Circular 111/2013/TT-BTC, deduction for dependants is as follows:

- The taxpayer may make deductions for his or her dependants if the taxpayer has applied for tax registration and been issued with the tax code.

- When registering deductions for dependants, the taxpayer shall be issued with tax codes for dependants and make preliminary deductions in the year from the registration date.

The dependants that are registered before Circular 111/2013/TT-BTC takes effect are still eligible for deductions until being issued with tax codes.

- If the taxpayer has not made deductions for dependants in the tax year, the deductions for dependants shall be made from the month in which the custody is given when the taxpayer settles tax and registers deductions for dependants.

Deductions for other dependants, who are defined in Point d.4 Clause of Article 9 of Circular 111/2013/TT-BTC, must be registered by December 31 of the tax year, otherwise the deduction for the whole tax year shall not be made.

- The deduction for a dependant shall apply to only one taxpayer in the tax year. Where multiple taxpayers have the same dependant to provide for, they shall reach an agreement on the person that makes the deduction for such dependant.

Ho Quoc Tuan

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE