Are step children considered dependant for personal exemption when calculating personal income vtv5 trực tiếp bóng đá hôm nay in Vietnam?

Are step children considered dependant forpersonal exemption when calculatingpersonal income vtv5 trực tiếp bóng đá hôm nay in Vietnam?

Based on the provisions at point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC(The contents related to personal income vtv5 trực tiếp bóng đá hôm nay for individuals doing business in this Article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC) which provides for personal exemptions as follows:

Deductions

The deductions guided in this Article are amounts subtracted from an individual's taxable income before determining taxable income from salary, wages, and business. Specifically:

1. personal exemptions

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d) Dependants include:

d.1) Children: biological children, legally adopted children, extramarital children, stepchildren of the wife, stepchildren of the husband, specifically including:

d.1.1) Children under 18 years old (calculated in full months).

Example 10: Mr. H's child born on July 25, 2014, is considered a dependant from July 2014.

d.1.2) Children aged 18 years or older who are disabled, unable to work.

d.1.3) Children who are studying in Vietnam or abroad at university, college, vocational schools, including those over 18 years old still pursuing high school education (including waiting for university exam results from June to September of the 12th grade) without income or have an average monthly income of all sources not exceeding 1,000,000 VND.

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Thus, registering a stepchild of the husband/wife as a dependant for family deduction in personal income vtv5 trực tiếp bóng đá hôm nay calculations can be conducted in the following cases:

[1] Children under 18 years old (calculated in full months).

[2] Children aged 18 years or older who are disabled, unable to work.

[3] Children studying in Vietnam or abroad at university, college, vocational schools, including those over 18 years old still pursuing high school education (including waiting for university exam results from June to September of the 12th grade) without income or having an average monthly income of all sources not exceeding 1,000,000 VND.

Are step children considered dependant for personal exemption when calculating personal income vtv5 trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)

What documents are required to register a stepchild as a dependant for personal income vtv5 trực tiếp bóng đá hôm nay calculation in Vietnam?

Based on the provisions at point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC, as amended by Article 1Circular 79/2022/TT-BTCregarding the proof of dependants to deduct family circumstances when calculating personal income vtv5 trực tiếp bóng đá hôm nay as follows:

[1] Children under 18 years old (calculated in full months).

Proof documents include:

- Photocopy of Birth Certificate;

- Photocopy of Identity Card or Citizen Identification (if any).

[2] Children over 18 years old who are disabled, unable to work

Proof documents include:

+ Photocopy of Birth Certificate and photocopy of Identity Card or Citizen Identification (if any).

+ Photocopy of Disability Certificate as regulated by the law on disabled persons.

[2] Children studying in Vietnam or abroad at university, college, vocational schools, including those over 18 years old still pursuing high school education (including waiting for university exam results from June to September of the 12th grade) without income or having an average monthly income of all sources not exceeding 1,000,000 VND.

Proof documents include:

+ Photocopy of Birth Certificate.

+ Photocopy of Student Card or a declaration with confirmation from the school or other documents proving enrollment at universities, colleges, vocational schools, high schools, or vocational training.

Note:In the case of a stepchild, besides the documents for each case mentioned above, proof documents need additional documentation to establish the relationship such as a photocopy of the decision on adoption, the recognition of child, father, mother from a competent government agency.

What is the personal exemptionlevel in Vietnam in 2024?

Based on the provisions in Article 19 of thePersonal Income vtv5 trực tiếp bóng đá hôm nay Law 2007, as amended by clause 4, Article 1 of theAmended Personal Income vtv5 trực tiếp bóng đá hôm nay Law 2012, Article 1 ofResolution 954/2020/UBTVQH14(Regulations related to vtv5 trực tiếp bóng đá hôm nay determination for business individuals in clause 1 of this Article are repealed by clause 4, Article 6 of theLaw Amending vtv5 trực tiếp bóng đá hôm nay Laws 2014), the personal exemption is the amount subtracted from taxable income before vtv5 trực tiếp bóng đá hôm nay calculation for income from business, wages, and salaries of vtv5 trực tiếp bóng đá hôm nay-resident individuals.

The personal exemption includes:

- A deduction of 11 million VND/month (132 million VND/year) for the taxpayer themselves;

- A deduction of 4.4 million VND/month for each dependant of the taxpayer.