Vietnam: Do trực tiếp bóng đá hôm nay euro dependant registration application for parents beyond working age include an income confirmation?

Vietnam: Do thedependant registration application forparents beyond working age include anincome confirmation?

Pursuant to point d, point đ clause 1 Article 9 ofCircular No. 111/2013/TT-BTCon dependants of personal income tax payers as follows:

Deductions

1. Personal deduction

...

d) dependants include:

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

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

Example 10: Mr. H's child was born on July 25, 2014, then counted as a dependant from July 2014.

d.1.2) Children from 18 years old and above who are disabled and incapable of working.

d.1.3) Children studying in Vietnam or abroad at trực tiếp bóng đá hôm nay euro university, college, secondary/vocational level, including children aged 18 years and above studying at high schools (including trực tiếp bóng đá hôm nay euro waiting period for university examination results from June to September of grade 12) without income or whose average monthly income from all sources does not exceed 1,000,000 VND.

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

d.3)Biological parents, in-laws (or mother-in-law, father-in-law), stepparents, legal adoptive parents of trực tiếp bóng đá hôm nay euro taxpayer meeting trực tiếp bóng đá hôm nay euro conditions at point đ, clause 1, of this Article.

d.4) Other individuals with no support and whom trực tiếp bóng đá hôm nay euro taxpayer must directly nurture, meeting trực tiếp bóng đá hôm nay euro conditions at point đ, clause 1, of this Article, including:

d.4.1) Siblings of trực tiếp bóng đá hôm nay euro taxpayer.

d.4.2) Grandparents, uncles, aunts on both paternal and maternal sides of trực tiếp bóng đá hôm nay euro taxpayer.

d.4.3) Nephews/nieces of trực tiếp bóng đá hôm nay euro taxpayer including children of brothers, sisters.

d.4.4) Other dependants under legal regulations.

dd) Individuals considered dependants under trực tiếp bóng đá hôm nay euro guidance at points d.2, d.3, d.4, point d, clause 1, of this Article must meet trực tiếp bóng đá hôm nay euro following conditions:

dd.1) For individuals within working age, they must concurrently meet trực tiếp bóng đá hôm nay euro following conditions:

dd.1.1) Being disabled and incapable of working.

dd.1.2) Having no income or monthly average income from all sources not exceeding 1,000,000 VND.

dd.2)For individuals beyond working age, they must have no income or monthly average income from all sources not exceeding 1,000,000 VND.

...

Simultaneously, pursuant to provision g.3 point g clause 1 Article 9 ofCircular 111/2013/TT-BTCamended by Article 1 ofCircular 79/2022/TT-BTCstipulating trực tiếp bóng đá hôm nay euro proof documents for dependants being trực tiếp bóng đá hôm nay euro parents of personal income taxpayers as follows:

Deductions

1. personal deduction

...

g) Proof documents for dependants

g.3) For biological parents, in-laws (or mother-in-law, father-in-law), stepparents, legal adoptive parents, trực tiếp bóng đá hôm nay euro proof documents include:

- A copy of trực tiếp bóng đá hôm nay euro Identification Card.

- Legal documents to determine trực tiếp bóng đá hôm nay euro relationship of trực tiếp bóng đá hôm nay euro dependant with trực tiếp bóng đá hôm nay euro taxpayer such as a copy of trực tiếp bóng đá hôm nay euro household registration (if sharing trực tiếp bóng đá hôm nay euro same household), birth certificate, decision of recognition of parent-child relationship by trực tiếp bóng đá hôm nay euro competent State authority.

In trực tiếp bóng đá hôm nay euro case of individuals within working age, besides trực tiếp bóng đá hôm nay euro aforementioned documents, trực tiếp bóng đá hôm nay euro proof must include additional documents proving disability and incapability of working like a copy of trực tiếp bóng đá hôm nay euro Disability Certification as prescribed by law regarding persons with disabilities or a copy of trực tiếp bóng đá hôm nay euro medical records for individuals with incapabilities due to illness (such as AIDS, cancer, chronic kidney failure, etc.).

...

Thus, parents beyond trực tiếp bóng đá hôm nay euro working age of a personal income taxpayer are identified as dependants if they meet trực tiếp bóng đá hôm nay euro condition of having no income or having an average monthly income from all sources not exceeding 1,000,000 VND.

Furthermore, according to trực tiếp bóng đá hôm nay euro regulations on proof documents for dependants, there is no requirement for income confirmation. Therefore, when a personal income taxpayer registers dependants who are parents beyond working age, they do not need to submit income confirmation of trực tiếp bóng đá hôm nay euro parents.

Vietnam: Do trực tiếp bóng đá hôm nay euro dependant registration application for parents beyond working age include an income confirmation?(Image from trực tiếp bóng đá hôm nay euro Internet)

What is trực tiếp bóng đá hôm nay euro personal exemption level for personal income taxpayers with dependants being biological parents in Vietnam?

Pursuant to Article 1 ofResolution 954/2020/UBTVQH14stipulating trực tiếp bóng đá hôm nay euro level of personal deduction as follows:

Personal exemption level

Adjusting trực tiếp bóng đá hôm nay euro level of personal deduction prescribed at clause 1 Article 19 of trực tiếp bóng đá hôm nay euro Personal Income Tax Law No. 04/2007/QH12 amended and supplemented by several articles according to Law No. 26/2012/QH13 as follows:

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

2. trực tiếp bóng đá hôm nay euro deduction for each dependant is 4.4 million VND/month.

Accordingly, trực tiếp bóng đá hôm nay euro personal exemption level for personal income taxpayers with dependants being biological parents is determined as follows:

- personal exemption for trực tiếp bóng đá hôm nay euro taxpayer: 11 million VND/month

- personal exemption for dependants being biological parents: 8.8 million VND/month.

Vietnam: What does dependant registration application of a personal income taxpayer include?

Pursuant to sub-item 3 Section 3 ofOfficial Dispatch 883/TCT-DNNCN 2022from trực tiếp bóng đá hôm nay euro General Department of Taxation guiding personal income tax finalization, in which trực tiếp bóng đá hôm nay euro dependant registration application of a personal income taxpayer includes:

- For individuals submitting dependant registration documents directly at trực tiếp bóng đá hôm nay euro tax agency:

+ dependant registration form according to form No. 07/DK-NPT-TNCN issued with Annex 2 ofCircular 80/2021/TT-BTC.

+ dependant proof documentation as guided at point g Clause 1 Article 9 ofCircular 111/2013/TT-BTC.

+ In case trực tiếp bóng đá hôm nay euro dependant is directly nurtured by trực tiếp bóng đá hôm nay euro taxpayer, confirmation from trực tiếp bóng đá hôm nay euro commune/ward People's Committee where trực tiếp bóng đá hôm nay euro dependant resides is required according to form No. 07/XN-NPT-TNCN issued with Annex 2 ofCircular 80/2021/TT-BTC.

- In case individuals register personal deduction for dependants through organizations or individuals paying income, trực tiếp bóng đá hôm nay euro individuals submit trực tiếp bóng đá hôm nay euro dependant registration dossier as guided at point a sub-item 3 Section 3 ofOfficial Dispatch 883/TCT-DNNCN 2022to them. trực tiếp bóng đá hôm nay euro organizations or individuals paying income compile and submit to trực tiếp bóng đá hôm nay euro tax authority trực tiếp bóng đá hôm nay euro synthesis table of dependant registration for personal exemption according to form No. 07/THDK-NPT-TNCN issued with Annex 2 ofCircular 80/2021/TT-BTC.