bóng đá hôm nay trực tiếpCan stepmothers be registered as dependants for personal exemptions in Vietnam?

Can stepmothers be registered as dependants for personal exemptions in Vietnam?

Pursuant to point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC(provisions related to personal income tax for business individuals abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC), regulations are as follows:

Deductions

1. personal exemptions

...

d) dependants include:

d.1) Children: biological children, adopted children, illegitimate children, stepchildren of a spouse, specifically including:

d.1.1) Children under 18 years of age (calculated by full months).

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

d.1.2) Children aged 18 or older with disabilities, unable to work.

d.1.3) Children studying in Vietnam or abroad at university, college, secondary vocational school, including children aged 18 or older attending high school (including bóng đá hôm nay trực tiếp period waiting for university exam results from June to September of bóng đá hôm nay trực tiếp 12th grade) without income or with monthly average income from all sources not exceeding 1,000,000 VND.

d.2) Spouse of bóng đá hôm nay trực tiếp taxpayer meeting conditions at point đ, clause 1, this Article.

d.3) Biological father and mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother ; legally adoptive parents of bóng đá hôm nay trực tiếp taxpayer meeting conditions at point đ, clause 1, this Article.

d.4) Other individuals without support being directly nurtured by bóng đá hôm nay trực tiếp taxpayer and meeting conditions at point đ, clause 1, this Article include:

d.4.1) Biological siblings of bóng đá hôm nay trực tiếp taxpayer.

d.4.2) Grandfathers, grandmothers; maternal grandparents; uncles, aunts, and direct relatives of bóng đá hôm nay trực tiếp taxpayer.

d.4.3) Nieces and nephews of bóng đá hôm nay trực tiếp taxpayer, including children of siblings.

d.4.4) Other individuals to be directly nurtured as prescribed by law.

...

Thus, bóng đá hôm nay trực tiếp taxpayer can register for personal exemptions for a stepmother if she meets bóng đá hôm nay trực tiếp following conditions:

- If bóng đá hôm nay trực tiếp stepmother is of working age, she must meet bóng đá hôm nay trực tiếp following conditions simultaneously:

+ Disabled, unable to work.

+ Without income or with monthly average income from all sources not exceeding 1,000,000 VND.

- If bóng đá hôm nay trực tiếp stepmother is beyond working age, she must have no income or have monthly average income from all sources not exceeding 1,000,000 VND.

Can stepmothers be registered as dependants for personal exemptions in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

What does bóng đá hôm nay trực tiếp application forregistering personal exemptions for a stepmother include?

Pursuant to clause g.3, point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC(provisions related to personal income tax for business individuals abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC, amended by Article 1 ofCircular 79/2022/TT-BTC) stipulates as follows:

Deductions

1. personal exemptions

...

g) Documents proving dependants

...

g.3) For biological parents, parents-in-law, stepfather, stepmother , legally adoptive parents, documents proving include:

- Photocopy of Identity Card or Citizen Identification Card.

- Legal documents proving bóng đá hôm nay trực tiếp relationship of bóng đá hôm nay trực tiếp dependant with bóng đá hôm nay trực tiếp taxpayer such as a photocopy of bóng đá hôm nay trực tiếp Certificate of Residence Information or Notice of Personal Identification Number and information in bóng đá hôm nay trực tiếp National Database on Population or other document issued by bóng đá hôm nay trực tiếp Police Department, birth certificate, decision recognizing bóng đá hôm nay trực tiếp acceptance of parents, child by bóng đá hôm nay trực tiếp authorized State agency.

In bóng đá hôm nay trực tiếp case of individuals of working age, in addition to bóng đá hôm nay trực tiếp above documents, bóng đá hôm nay trực tiếp documentation must include proof of disability, inability to work, such as a photocopy of bóng đá hôm nay trực tiếp Disability Certificate under bóng đá hôm nay trực tiếp law on persons with disabilities for those who are disabled and unable to work, a photocopy of bóng đá hôm nay trực tiếp medical record for those with diseases incapacitating them to work (such as AIDS, cancer, chronic kidney failure,..).

...

Thus, bóng đá hôm nay trực tiếp application for registering personal exemptions for a stepmother includes:

- Photocopy of Identity Card or Citizen Identification Card.

- Legal documents proving bóng đá hôm nay trực tiếp relationship of bóng đá hôm nay trực tiếp dependant with bóng đá hôm nay trực tiếp taxpayer such as a photocopy of bóng đá hôm nay trực tiếp Certificate of Residence Information or Notice of Personal Identification Number and information in bóng đá hôm nay trực tiếp National Database on Population or other documents issued by bóng đá hôm nay trực tiếp Police Department, birth certificate, decision recognizing bóng đá hôm nay trực tiếp acceptance of parents, child by bóng đá hôm nay trực tiếp authorized State agency.

In bóng đá hôm nay trực tiếp case of individuals of working age, in addition to bóng đá hôm nay trực tiếp above documents, bóng đá hôm nay trực tiếp documentation must include proof of disability, inability to work, such as a photocopy of bóng đá hôm nay trực tiếp Disability Certificate under bóng đá hôm nay trực tiếp law on persons with disabilities for those who are disabled and unable to work, a photocopy of bóng đá hôm nay trực tiếp medical record for those with diseases incapacitating them to work (such as AIDS, cancer, chronic kidney failure,..).

Vietnam: What is bóng đá hôm nay trực tiếp personal exemption level for stepmothers?

Based on Article 1 ofResolution 954/2020/UBTVQH14stipulating as follows:

personal exemption levels

Adjust bóng đá hôm nay trực tiếp personal exemption level stipulated in clause 1, Article 19 of bóng đá hôm nay trực tiếp Personal Income Tax Law No. 04/2007/QH12 as amended and supplemented by Law No. 26/2012/QH13 as follows:

1. bóng đá hôm nay trực tiếp personal exemption level for bóng đá hôm nay trực tiếp taxpayer is 11 million VND/month (132 million VND/year);

2. bóng đá hôm nay trực tiếp personal exemption level for each dependant is 4.4 million VND/month.

bóng đá hôm nay trực tiếp personal exemption level for a dependant stepmother is 4.4 million VND/month.