How old is xoilac tv trực tiếp bóng đá hôm nay child considered a dependant in Vietnam? What are xoilac tv trực tiếp bóng đá hôm nay conditions for being considered a dependant in 2024?
How old is thechildconsidered a dependant in Vietnam?
Based on Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTCproviding guidelines on deductions, xoilac tv trực tiếp bóng đá hôm nay regulations are as follows:
Deductions
Deductions guided in this Article are amounts deducted from an individual's taxable income before determining taxable income from salaries, wages, and business activities. Specifically as follows:
1. Personal deductions
Under xoilac tv trực tiếp bóng đá hôm nay provisions of Article 19 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law; Clause 4, Article 1 of xoilac tv trực tiếp bóng đá hôm nay Law amending and supplementing a number of articles of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law; Article 12 of Decree 65/2013/ND-CP, personal deductions are implemented as follows:
d) dependants include:
d.1) Child: biological child, legally adopted child, extramarital child, stepchild of xoilac tv trực tiếp bóng đá hôm nay wife, stepchild of xoilac tv trực tiếp bóng đá hôm nay husband, specifically including:
d.1.1) Child under 18 years old (calculated by full months).
Example 10: Mr. H's child born on July 25, 2014, will be considered a dependant from July 2014.
d.1.2) Child from 18 years old or older with disabilities and incapable of working.
d.1.3) Child studying in Vietnam or abroad at xoilac tv trực tiếp bóng đá hôm nay university, college, secondary vocational school level, including children from 18 years old or older still in high school (including xoilac tv trực tiếp bóng đá hôm nay waiting period for university exam results from June to September of Grade 12) with no income or an average monthly income that does not exceed 1,000,000 VND.
d.2) Spouse of xoilac tv trực tiếp bóng đá hôm nay taxpayer meeting conditions at point đ, Clause 1, this Article.
....
dependants who are children include: biological children, legally adopted children, extramarital children, stepchildren of xoilac tv trực tiếp bóng đá hôm nay wife, stepchildren of xoilac tv trực tiếp bóng đá hôm nay husband.
- Child under 18 years old (calculated by full months).
- Child from 18 years old or older with disabilities and incapable of working.
- Child studying in Vietnam or abroad at xoilac tv trực tiếp bóng đá hôm nay university, college, secondary vocational school level, including children from 18 years old or older still in high school (including xoilac tv trực tiếp bóng đá hôm nay waiting period for university exam results from June to September of Grade 12) with no income or an average monthly income that does not exceed 1,000,000 VND.
How old is xoilac tv trực tiếp bóng đá hôm nay child considered a dependant in Vietnam?What are xoilac tv trực tiếp bóng đá hôm nay conditions for being considered a dependant in 2024?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are conditions for people of working age to be considered dependants in Vietnam?
Based on Point d and Point e, Clause 1, Article 9 ofCircular 111/2013/TT-BTCstipulating conditions for people of working age to be considered dependants as follows:
Deductions
Deductions guided in this Article are amounts deducted from an individual's taxable income before determining taxable income from salaries, wages, and business activities. Specifically as follows:
1. Personal deductions
Under xoilac tv trực tiếp bóng đá hôm nay provisions of Article 19 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law; Clause 4, Article 1 of xoilac tv trực tiếp bóng đá hôm nay Law amending and supplementing a number of articles of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law; Article 12 of Decree 65/2013/ND-CP, personal deductions are implemented as follows:
d) dependants include:
d.1) Child: biological child, legally adopted child, extramarital child, stepchild of xoilac tv trực tiếp bóng đá hôm nay wife, stepchild of xoilac tv trực tiếp bóng đá hôm nay husband, specifically including:
d.1.1) Child under 18 years old (calculated by full months).
Example 10: Mr. H's child born on July 25, 2014, will be considered a dependant from July 2014.
d.1.2) Child from 18 years old or older with disabilities and incapable of working.
d.1.3) Child studying in Vietnam or abroad at xoilac tv trực tiếp bóng đá hôm nay university, college, secondary vocational school level, including children from 18 years old or older still in high school (including xoilac tv trực tiếp bóng đá hôm nay waiting period for university exam results from June to September of Grade 12) with no income or an average monthly income that does not exceed 1,000,000 VND.
d.2) Spouse of xoilac tv trực tiếp bóng đá hôm nay taxpayer meeting conditions at point đ, Clause 1, this Article.
d.3) Biological parents; parents-in-law (or parents-in-law, stepparents); legally adopted parents of xoilac tv trực tiếp bóng đá hôm nay taxpayer meeting conditions at point đ, Clause 1, this Article.
d.4) Other individuals without support whom xoilac tv trực tiếp bóng đá hôm nay taxpayer is directly raising and meets conditions at point đ, Clause 1, this Article, including:
d.4.1) Siblings of xoilac tv trực tiếp bóng đá hôm nay taxpayer.
d.4.2) Paternal grandparents; maternal grandparents; aunts, uncles, cousins of xoilac tv trực tiếp bóng đá hôm nay taxpayer.
d.4.3) Nephews and nieces of xoilac tv trực tiếp bóng đá hôm nay taxpayer, including children of siblings.
d.4.4) Other individuals whom xoilac tv trực tiếp bóng đá hôm nay taxpayer must directly raise according to legal provisions.
dd) Individuals counted as dependants, as instructed in sub-items d.2, d.3, d.4, point d, Clause 1, this Article, must meet xoilac tv trực tiếp bóng đá hôm nay following conditions:
dd.1) For people of working age, xoilac tv trực tiếp bóng đá hôm nay following conditions must be met simultaneously:
dd.1.1) Having disabilities, unable to work.
dd.1.2) No income or an average monthly income not exceeding 1,000,000 VND from all sources.
dd.2) For those outside xoilac tv trực tiếp bóng đá hôm nay working age, there must be no income or an average monthly income not exceeding 1,000,000 VND from all sources.
e) People with disabilities, incapable of work as instructed at sub-item đ.1.1, point đ, Clause 1, this Article, are those under xoilac tv trực tiếp bóng đá hôm nay legal regulations on disabled persons and those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
....
Thus, xoilac tv trực tiếp bóng đá hôm nay conditions for people of working age to be considered dependants are as follows:
- Having disabilities, unable to work.
Persons with disabilities, incapacitated to work are those under xoilac tv trực tiếp bóng đá hôm nay legal regulations for disabled persons, those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
- No income or an average monthly income not exceeding 1,000,000 VND from all sources.
What are xoilac tv trực tiếp bóng đá hôm nay deduction levels for dependants in Vietnam in 2024?
Pursuant to Article 1 ofResolution 954/2020/UBTVQH14, xoilac tv trực tiếp bóng đá hôm nay deduction for dependants in 2024 is stipulated as follows:
Family Circumstance Deduction
Adjusting xoilac tv trực tiếp bóng đá hôm nay family circumstance deduction stipulated in Clause 1, Article 19 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law No. 04/2007/QH12 as amended and supplemented by Law No. 26/2012/QH13 as follows:
1. xoilac tv trực tiếp bóng đá hôm nay deduction for xoilac tv trực tiếp bóng đá hôm nay taxpayer is 11 million VND/month (132 million VND/year);
2. xoilac tv trực tiếp bóng đá hôm nay deduction for each dependant is 4.4 million VND/month.
Thus, xoilac tv trực tiếp bóng đá hôm nay deduction for dependants in 2024 is 4.4 million VND/month.
