Are trực tiếp bóng đá hôm nay documents proving dependants for personal exemption authenticated in Vietnam?

Are trực tiếp bóng đá hôm nay documents proving dependants forpersonal exemptionauthenticated in Vietnam?

Based on Subsection 3, Section 3,Official Dispatch 883/TCT-DNNCN 2022from trực tiếp bóng đá hôm nay General Department of Taxation guiding trực tiếp bóng đá hôm nay finalization of personal income tax, trực tiếp bóng đá hôm nay documents for personal exemptions for dependants are stipulated as follows:

III. Personal exemptions

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3. Documents for personal exemptions for dependants

a) For individuals submitting dependant registration documents directly at trực tiếp bóng đá hôm nay tax office, trực tiếp bóng đá hôm nay documents include:

+ dependant registration form according to form 07/DK-NPT-TNCN issued along with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, by trực tiếp bóng đá hôm nay Ministry of Finance.

+ Documents proving dependency as guided in point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, by trực tiếp bóng đá hôm nay Ministry of Finance.

+ In trực tiếp bóng đá hôm nay case where dependants are directly supported by trực tiếp bóng đá hôm nay taxpayer, confirmation from trực tiếp bóng đá hôm nay People's Committee of trực tiếp bóng đá hôm nay commune/ward where trực tiếp bóng đá hôm nay dependant resides is required, according to form 07/XN-NPT-TNCN issued along with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, by trực tiếp bóng đá hôm nay Ministry of Finance.

b) In case individuals register for personal exemptions for dependants through organizations or individuals paying income, trực tiếp bóng đá hôm nay individual submits trực tiếp bóng đá hôm nay dependant registration documents as guided in point a, clause 3, Section III of this document to trực tiếp bóng đá hôm nay income-paying organization or individual. trực tiếp bóng đá hôm nay income-paying organization or individual will compile trực tiếp bóng đá hôm nay registration according to Appendix Summary Table of dependant Registrations for personal exemptions, form 07/THĐK-NPT-TNCN issued along with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, by trực tiếp bóng đá hôm nay Ministry of Finance, and submit to trực tiếp bóng đá hôm nay tax office as stipulated.

Simultaneously, referring to trực tiếp bóng đá hôm nay provisions at point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC, regulating documents proving dependency, there is no case requiring trực tiếp bóng đá hôm nay authentication of proof documents.

Thus, personal exemption documents for dependants do not need certification; only a copy of trực tiếp bóng đá hôm nay proof documents needs to be submitted.

Are trực tiếp bóng đá hôm nay documents proving dependants for personal exemption authenticated in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

How many sets of dependantregistrationshall be prepared by a personal income taxpayer in Vietnam?

Based on sub-item h.2.1.1, point h, clause 1, Article 9 ofCircular 111/2013/TT-BTCregarding trực tiếp bóng đá hôm nay number of sets of documents when registering dependants as follows:

- First-time dependant registration:

+ Personal income taxpayer registering through income-paying organizations or individuals: Prepare and submit 02 sets of dependant registration documents to trực tiếp bóng đá hôm nay income-paying organization or individual to serve as a basis for deduction calculation for dependants (01 set retained by trực tiếp bóng đá hôm nay income-paying organization or individual and 01 set retained by trực tiếp bóng đá hôm nay directly managing tax office).

+ Personal income taxpayer directly filing taxes with trực tiếp bóng đá hôm nay tax office: Prepare and submit 01 set of documents to trực tiếp bóng đá hôm nay directly managing tax office for retention.

- Registration when there is a change in dependants: Personal income taxpayers must supplement information changes of dependants according to trực tiếp bóng đá hôm nay form issued along with trực tiếp bóng đá hôm nay guidance documents on tax administration and submit to trực tiếp bóng đá hôm nay income-paying organization, individual or trực tiếp bóng đá hôm nay tax office for those taxpayers subject to direct tax filing with trực tiếp bóng đá hôm nay tax office.

What are trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay deadline for submitting documents proving dependants in Vietnam?

Based on sub-item h.2.1.2, point h, clause 1, Article 9 ofCircular 111/2013/TT-BTCregulating trực tiếp bóng đá hôm nay deadline for submitting documents proving dependants of a personal income taxpayer as follows:

- Deadline for submitting documents proving dependants: Within three (03) months from trực tiếp bóng đá hôm nay date of submitting trực tiếp bóng đá hôm nay dependant registration declaration (including cases of registering dependant changes).

- If trực tiếp bóng đá hôm nay taxpayer fails to submit trực tiếp bóng đá hôm nay proof documents within trực tiếp bóng đá hôm nay aforementioned deadline, trực tiếp bóng đá hôm nay taxpayer will not be eligible for dependant deductions and must adjust trực tiếp bóng đá hôm nay payable tax amount.

What are trực tiếp bóng đá hôm nay principles for calculating personal exemptions for dependants for personal income taxpayers in Vietnam?

Based on sub-item c.2, point c, clause 1, Article 9 ofCircular 111/2013/TT-BTCregulating trực tiếp bóng đá hôm nay principle of calculating personal exemptions for dependants of personal income taxpayers as follows:

- Taxpayers are entitled to calculate personal exemptions for dependants if they have a taxpayer registration and are issued a tax code.

- When taxpayers register personal exemptions for dependants, trực tiếp bóng đá hôm nay tax office will issue a tax code for trực tiếp bóng đá hôm nay dependants and allow provisional personal exemptions within trực tiếp bóng đá hôm nay year from trực tiếp bóng đá hôm nay registration date. For dependants registered for personal exemptions before trực tiếp bóng đá hôm nay effective date ofThông tư 111/2013/TT-BTC, deductions continue until a tax code is issued.

- If trực tiếp bóng đá hôm nay taxpayer has not calculated personal exemptions for dependants during trực tiếp bóng đá hôm nay tax year, they may be calculated from trực tiếp bóng đá hôm nay month trực tiếp bóng đá hôm nay obligation to support arises when trực tiếp bóng đá hôm nay taxpayer settles taxes and registers personal exemptions for dependants. For other dependants as guided in sub-item d.4, point d, clause 1, Article 9 ofThông tư 111/2013/TT-BTC, trực tiếp bóng đá hôm nay latest deadline for registering personal exemptions is December 31 of trực tiếp bóng đá hôm nay tax year; failure to register by this deadline will result in no deductions for that tax year.

- Each dependant is only accounted for once into one taxpayer in trực tiếp bóng đá hôm nay tax year. If several taxpayers share dependants, they must mutually agree to register personal exemptions to one taxpayer.