xoilac tv trực tiếp bóng đá hôm nayIs it necessary to submit documentation proving dependants for children in Vietnam from 2024 onwards?
Is it necessary to submit documentation proving dependants for children in Vietnam from 2024 onwards?
According to xoilac tv trực tiếp bóng đá hôm nay provisions at point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC, as amended by Article 1 ofCircular 79/2022/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay documentation for proving dependants who are children of xoilac tv trực tiếp bóng đá hôm nay taxpayer includes:
Deductions
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g) Documentation proving dependants
g.1) For children:
g.1.1) Children under 18: Documentation includes a copy of xoilac tv trực tiếp bóng đá hôm nay Birth Certificate and a copy of xoilac tv trực tiếp bóng đá hôm nay Identity Card or Citizen Identification Card (if any).
g.1.2) Children aged 18 and above who are disabled and incapable of working, documentation includes:
g.1.2.1) A copy of xoilac tv trực tiếp bóng đá hôm nay Birth Certificate and a copy of xoilac tv trực tiếp bóng đá hôm nay Identity Card or Citizen Identification Card (if any).
g.1.2.2) A copy of xoilac tv trực tiếp bóng đá hôm nay Disability Certificate according to xoilac tv trực tiếp bóng đá hôm nay law on persons with disabilities.
g.1.3) Children studying at educational levels as guided in item d.1.3, point d, clause 1, of this Article, documentation includes:
g.1.3.1) A copy of xoilac tv trực tiếp bóng đá hôm nay Birth Certificate.
g.1.3.2) A copy of xoilac tv trực tiếp bóng đá hôm nay Student Card or a declaration with xoilac tv trực tiếp bóng đá hôm nay school's confirmation, or other documents proving enrollment at universities, colleges, vocational schools, vocational training centers, high schools, or secondary schools.
g.1.4) In cases of adopted children, children born out of wedlock, or stepchildren, aside from xoilac tv trực tiếp bóng đá hôm nay documents for each respective case mentioned above, additional documents are required to prove xoilac tv trực tiếp bóng đá hôm nay relationship, such as a copy of xoilac tv trực tiếp bóng đá hôm nay adoption recognition decision, or xoilac tv trực tiếp bóng đá hôm nay recognition decision for receiving father, mother, or child from a competent state agency...
Also, at point g of Article 9 ofCircular 111/2013/TT-BTC, as amended by Article 1 ofCircular 79/2022/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay regulations on submitting documentation for proving dependants are as follows:
g.7) From xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay Tax Authority announces xoilac tv trực tiếp bóng đá hôm nay completion of data connection with xoilac tv trực tiếp bóng đá hôm nay National Database on Population, taxpayers are not required to submit xoilac tv trực tiếp bóng đá hôm nay documentation proving dependants mentioned above if xoilac tv trực tiếp bóng đá hôm nay information in these documents is already present in xoilac tv trực tiếp bóng đá hôm nay National Database on Population.
From xoilac tv trực tiếp bóng đá hôm nay two regulations above, it can be concluded that from 2024 onwards, individual income taxpayers will not need to submit documentation proving dependants for children, as xoilac tv trực tiếp bóng đá hôm nay Tax Authority has completed xoilac tv trực tiếp bóng đá hôm nay data connection with xoilac tv trực tiếp bóng đá hôm nay National Database on Population. However, if any information in xoilac tv trực tiếp bóng đá hôm nay documents mentioned above is not available in xoilac tv trực tiếp bóng đá hôm nay National Database on Population, individual income taxpayers need to submit those specific documents separately.
Is it necessary to submit documentation proving dependants for children in Vietnam from 2024 onwards?How many dependants can a person have when calculating personal exemptions?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Can multiple personal income taxpayers register personal exemptions for xoilac tv trực tiếp bóng đá hôm nay same dependant in Vietnam?
At point c, clause 1, Article 9 ofCircular 111/2013/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay regulations on dependant deductions are as follows:
- Each dependant is only allowed to be deducted once for one taxpayer in a tax year. In xoilac tv trực tiếp bóng đá hôm nay case where multiple taxpayers have a common dependant to support, xoilac tv trực tiếp bóng đá hôm nay taxpayers must mutually agree to register xoilac tv trực tiếp bóng đá hôm nay personal exemption for a single taxpayer.
What are xoilac tv trực tiếp bóng đá hôm nay penalties for duplicate dependant declarations in Vietnam?
According to Article 16 ofDecree 125/2020/ND-CPon penalties for incorrect declarations:
Penalties for incorrect declarations leading to insufficient tax payment or unjustified increase in exempted, reduced, refunded tax
- A fine of 20% of xoilac tv trực tiếp bóng đá hôm nay under-declared tax amount or xoilac tv trực tiếp bóng đá hôm nay higher exempted, reduced, refunded tax amount than regulated for any of xoilac tv trực tiếp bóng đá hôm nay following acts:
a) Incorrectly declaring xoilac tv trực tiếp bóng đá hôm nay tax calculation basis or deductible tax amounts, or incorrectly determining exempted, reduced, refunded cases leading to insufficient tax payment or increase in exempted, reduced, refunded tax, but xoilac tv trực tiếp bóng đá hôm nay economic transactions have been fully reflected in xoilac tv trực tiếp bóng đá hôm nay accounting system, lawful invoices, and documents;
b) Incorrectly declaring leading to a reduction in payable tax amount or increase in refundable, exempted, reduced tax amount not specified in point a of this clause, but xoilac tv trực tiếp bóng đá hôm nay taxpayer voluntarily declared additional information and paid xoilac tv trực tiếp bóng đá hôm nay missing tax amount into xoilac tv trực tiếp bóng đá hôm nay state budget before xoilac tv trực tiếp bóng đá hôm nay tax authority concludes xoilac tv trực tiếp bóng đá hôm nay tax inspection at xoilac tv trực tiếp bóng đá hôm nay taxpayer's premises;
c) Incorrectly declaring leading to a reduction in payable tax amount or an increase in refundable, exempted, reduced tax as determined by xoilac tv trực tiếp bóng đá hôm nay inspection record or administrative violation record as tax evasion, but xoilac tv trực tiếp bóng đá hôm nay taxpayer commits a first-time administrative violation on tax evasion, has supplemented xoilac tv trực tiếp bóng đá hôm nay declaration, and paid xoilac tv trực tiếp bóng đá hôm nay full tax amount into xoilac tv trực tiếp bóng đá hôm nay state budget before xoilac tv trực tiếp bóng đá hôm nay competent authority issues a penalty decision, and xoilac tv trực tiếp bóng đá hôm nay tax authority has recorded it as an incorrect declaration resulting in tax insufficiency;
d) Incorrectly declaring leading to a reduction in payable tax amount or an increase in refunded, exempted, reduced tax for linked transactions, but xoilac tv trực tiếp bóng đá hôm nay taxpayer has developed a market price determination dossier or has prepared and submitted necessary appendices to xoilac tv trực tiếp bóng đá hôm nay tax authority as per xoilac tv trực tiếp bóng đá hôm nay regulations on tax management for enterprises with linked transactions;
dd) Using unlawful invoices or documents to account for xoilac tv trực tiếp bóng đá hôm nay value of goods and services purchased, leading to a reduction in payable tax amount or an increase in refunded, exempted, reduced tax, but when discovered by xoilac tv trực tiếp bóng đá hôm nay tax authority during inspection, xoilac tv trực tiếp bóng đá hôm nay purchaser proves that xoilac tv trực tiếp bóng đá hôm nay violation in using unlawful invoices or documents belongs to xoilac tv trực tiếp bóng đá hôm nay seller, and xoilac tv trực tiếp bóng đá hôm nay purchaser has fully accounted as per regulations.
Based on xoilac tv trực tiếp bóng đá hôm nay above regulation, in cases of duplicate dependant declarations for personal exemptions, leading to insufficient individual income tax declaration, a penalty of 20% will be imposed on xoilac tv trực tiếp bóng đá hôm nay under-declared tax amount or higher exempted, reduced, refunded tax amount than provided by regulations.
