Are dependants in đá bóng trực tiếp same household registration as đá bóng trực tiếp PIT taxpayer to be eligible for personal exemption in Vietnam?

Are dependants in đá bóng trực tiếp same household registration as đá bóng trực tiếp PIT taxpayer to be eligible for personal exemption in Vietnam?

Based on Clause 3, Article 12 ofDecree 65/2013/ND-CP, amended by Clause 4, Article 6 ofDecree 12/2015/ND-CP, which stipulates đá bóng trực tiếp subjects and basis for determining dependants whom đá bóng trực tiếp taxpayer has đá bóng trực tiếp obligation to support as follows:

personal exemption

...

3. đá bóng trực tiếp subjects and basis for determining dependants whom đá bóng trực tiếp taxpayer has đá bóng trực tiếp obligation to support as stipulated in Clause 1 of this Article are as follows:

a) Children (including biological children, adopted children, stepchildren of đá bóng trực tiếp wife, stepchildren of đá bóng trực tiếp husband) under 18 years old;

b) Children (including biological children, adopted children, stepchildren of đá bóng trực tiếp wife, stepchildren of đá bóng trực tiếp husband) from 18 years old and above with a disability preventing them from working;

c) Children (including biological children, adopted children, stepchildren of đá bóng trực tiếp wife, stepchildren of đá bóng trực tiếp husband) who are attending university, college, professional secondary schools, vocational training, including those over 18 years old attending general education and not earning income or earning income not exceeding đá bóng trực tiếp income level stipulated in Clause 4 of this Article;

d) Those beyond working age, or those within working age as prescribed by law but with a disability preventing them from working and not earning income or earning income but not exceeding đá bóng trực tiếp income level stipulated in Clause 4 of this Article, including:

- đá bóng trực tiếp taxpayer's spouse;

- Biological father, mother, stepfather, stepmother, adoptive parents, father-in-law, mother-in-law (or father-in-law, mother-in-law) of đá bóng trực tiếp taxpayer;

- Other individuals with no support whom đá bóng trực tiếp taxpayer must directly support.

...

In addition, according to đá bóng trực tiếp provisions of Point g, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, amended by Article 1 ofCircular 79/2022/TT-BTCon documents proving đá bóng trực tiếp dependants of personal income taxpayers, đá bóng trực tiếp basis for determining dependants does not require them to be in đá bóng trực tiếp same household registration as đá bóng trực tiếp PIT taxpayer, and đá bóng trực tiếp proof documents for dependants do not include household registration book paperwork.

Thus, dependants do not necessarily need to be in đá bóng trực tiếp same household registration as đá bóng trực tiếp PIT taxpayer to qualify for personal exemption, but only need to meet đá bóng trực tiếp criteria stipulated.

Are dependants in đá bóng trực tiếp same household registration as đá bóng trực tiếp PIT taxpayer to be eligible for personal exemption in Vietnam?(Image from Internet)

What is đá bóng trực tiếp personal exemption level for PIT taxpayers with dependants in Vietnam?

Based on Article 1 ofResolution 954/2020/UBTVQH14, đá bóng trực tiếp regulation on personal exemption level is as follows:

personal exemption level

Adjust đá bóng trực tiếp personal exemption level stipulated in Clause 1, Article 19 of đá bóng trực tiếp Law on Personal Income Tax number 04/2007/QH12, amended and supplemented by some articles according to Law number 26/2012/QH13 as follows:

1. đá bóng trực tiếp deduction amount for đá bóng trực tiếp taxpayer is 11 million VND/month (132 million VND/year);

2. đá bóng trực tiếp deduction amount for each dependant is 4.4 million VND/month.

Therefore, đá bóng trực tiếp personal exemption level for a PIT taxpayer with dependants is determined as follows:

- For đá bóng trực tiếp PIT taxpayer: 11 million VND/month.

- For dependants: 4.4 million VND/month per dependant, increasing progressively with đá bóng trực tiếp number of dependants.

Vietnam: How many maximum dependants can a PIT taxpayer have?

Based on sub-item c.2, Point c, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, đá bóng trực tiếp regulation on đá bóng trực tiếp principles of calculating personal exemptions is as follows:

Deduction items

1. personal exemption

...

c) Principles for calculating personal exemption

...

c.2) personal exemption for dependants

c.2.1) đá bóng trực tiếp taxpayer is entitled to a personal exemption for dependants if đá bóng trực tiếp taxpayer has taxpayer registration and has been issued a tax code.

c.2.2) When đá bóng trực tiếp taxpayer registers a personal exemption for dependants, đá bóng trực tiếp tax authority will issue a tax code for đá bóng trực tiếp dependants and temporarily calculate đá bóng trực tiếp personal exemption within đá bóng trực tiếp year from đá bóng trực tiếp registration date. For dependants already registered for personal exemption before đá bóng trực tiếp effective date of this Circular, đá bóng trực tiếp personal exemption will continue until they are issued a tax code.

c.2.3) If đá bóng trực tiếp taxpayer has not calculated đá bóng trực tiếp personal exemption for dependants within đá bóng trực tiếp tax year, it is still possible to calculate deduction for dependants from đá bóng trực tiếp month đá bóng trực tiếp support obligation arises when đá bóng trực tiếp taxpayer settles tax and registers a personal exemption for dependants. Particularly for other dependants as guided in sub-item d.4, Point d, Clause 1, of this Article, đá bóng trực tiếp latest deadline for registration for personal exemption is December 31 of đá bóng trực tiếp tax year; after this deadline, personal exemption for that tax year is not allowable.

c.2.4) Each dependant is only eligible for deduction once for one taxpayer in đá bóng trực tiếp tax year. In cases where multiple taxpayers share dependants to support, đá bóng trực tiếp taxpayer will mutually agree to register đá bóng trực tiếp personal exemption under one taxpayer.

...

Currently, there is no regulation on đá bóng trực tiếp maximum number of dependants a PIT taxpayer can register, only that each dependant is allowed a deduction once for one taxpayer in đá bóng trực tiếp tax year.