Tiếng Việt
Dossier to prove dependents to reduce family circumstances is issued by the Minister of Finance Circular 79/2022/TT-BTC dated December 30, 2022 amending and supplementing legal documents. What does the dependent record include for the deduction?
Note:
– In order to calculate the deduction for family circumstances for dependents, taxpayers must register dependents, be granted tax identification numbers for dependents and have documents to prove dependents .
– When the taxpayer changes the workplace => Then he must re-register the dependent and submit the dependent file to the new enterprise.
– If the taxpayer has an income of 11 million/month or less, there is no need to register dependents (Because the personal deduction is 11 million -> not subject to PIT, so there is no need to register).
Documents proving that dependents reduce family circumstances for their children:
– If the Child is under 18 years old:
A copy of the Birth Certificate and a copy of the National Identity Card or Citizenship Identity (if any).
– If the Child is 18 years old or older with a disability and is unable to work:
- A copy of the Birth Certificate and a copy of the National Identity Card or Citizen’s Identity Card (if any).
- A copy of the certificate of disability in accordance with the law on people with disabilities.
– If the child is studying in Vietnam or abroad at the university, college, professional high school, vocational training level, including children aged 18 or older who are studying at the high school level (including during waiting for university exam results from June to September in grade 12) have no income or have an average monthly income of the year from all income sources not exceeding 1,000,000 VND:
- Photocopy of Birth Certificate.
- A copy of your Student ID card or a statement certified by the school or another document proving that you are attending a university, college, professional high school, high school or vocational school.
– If you are an adopted child, illegitimate child, stepchild:
- Then in addition to the documents according to each case mentioned above.
- Documents proving that additional documents are required to prove the relationship such as: a copy of the decision to recognize the adoption, the decision to recognize the recognition of father, mother and child by a competent state agency…
Documents proving that dependents reduce family circumstances for spouses:
Profile include:
- Copy of ID card/CCCD.
- A copy of the household registration book (proving the husband and wife relationship) or a photocopy of the marriage certificate.
- In case the spouse is of working age:
– In addition to the above documents.
– Documents proving that additional documents are required to prove that the dependent is unable to work such as a photocopy of the Certificate of Disability as prescribed by the law on disabled people for disabled people who are unable to work. medical records, copies of medical records for people who are unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
Dossier proving that dependents reduce family circumstances for their biological father, natural mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, legal adoptive father, legal adoptive mother
Profile include:
- Copy of ID card/CCCD.
- Lawful papers to determine the dependent’s relationship with the taxpayer such as a photocopy of the household registration book (if having the same household registration book), birth certificate, decision on recognition of father, mother and child recognition by the agency. competent state agency.
- In case the spouse is of working age:
– In addition to the above documents.
– Documents proving that additional documents are required to prove that the dependent is unable to work such as a photocopy of the Certificate of Disability as prescribed by the law on disabled people for disabled people who are unable to work. medical records, copies of medical records for people who are unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
Dossiers proving that dependents reduce family circumstances for siblings, siblings, grandfathers, and grandmothers; grandfather grandmother; biological aunt, biological aunt, biological uncle, biological uncle, biological uncle, biological niece (son of biological brother, sister, biological brother) …
Profile include:
- Photocopy of Identity Card/CCCD or Birth Certificate
- The legal documents to determine the responsibility for nurturing in accordance with the law are as follows:
Any legal documents that identify the taxpayer’s relationship with dependents such as:
– A photocopy of the document defining the legal support obligations (if any). => (Declaration of the person to be directly nurtured, Form 09/XN-NPT-TNCN according to Appendix 02 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance).
– Photocopy of household registration book (if the same household registration book is available).
– A copy of the dependent’s temporary residence registration (if not with the household registration book).
– The taxpayer’s self-declaration made according to the form promulgated together with the guiding document on tax administration, certified by the People’s Committee of the commune where the taxpayer resides, that the dependent is living with.
– The taxpayer’s self-declaration made according to the form issued together with the guiding document on tax administration, certified by the People’s Committee of the commune where the dependent is residing, that the dependent is currently residing in the locality. and have no one to take care of (in case of not living with).
- In case of dependents of working age:
– In addition to the above documents.
– Documents proving that additional documents are required to prove that the dependent is unable to work, such as a copy of the Certificate of Disability as prescribed by the law on disabled people for disabled people who are unable to work. medical records, copies of medical records for people who are unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
Dossier to prove dependents of family deduction for foreigners:
– If a resident is a foreigner, if there are no documents according to the instructions for each specific case mentioned above: => Then there must be similar legal documents as a basis to prove dependents.
Meaning:
– Individuals who are foreigners must be resident individuals to be eligible for deduction of dependents.
– And the file for deduction of dependents for foreigners as above.
