Vietnam: Is there a period according to xoilac tv trực tiếp bóng đá hôm nay form 20DK on dependant registration under Circular 105?
Vietnam: Is there a deduction period according to xoilac tv trực tiếp bóng đá hôm nay form 20DK on dependant registration under Circular 105?
Based on Clause 9, Article 7 ofCircular 105/2020/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay guidelines are as follows:
Location to submit and first-time taxpayer registration documentation
...
9. For individual taxpayers as stipulated in Points k, n of Clause 2, Article 4 of this Circular.
a) Individuals paying personal income tax through income-paying agencies and authorizing those agencies for taxpayer registration should submit their taxpayer registration documentation at xoilac tv trực tiếp bóng đá hôm nay income-paying agency. In xoilac tv trực tiếp bóng đá hôm nay case of paying personal income tax at multiple agencies within xoilac tv trực tiếp bóng đá hôm nay same tax period, individuals should authorize one agency for taxpayer registration to obtain a taxpayer identification number. Individuals must inform other income-paying agencies of their taxpayer identification number for tax declaration and payment purposes.
xoilac tv trực tiếp bóng đá hôm nay taxpayer registration documentation for individuals includes: authorization document and one of xoilac tv trực tiếp bóng đá hôm nay individual's documents (a copy of xoilac tv trực tiếp bóng đá hôm nay National ID Card or a copy of xoilac tv trực tiếp bóng đá hôm nay valid Personal ID Card for Vietnamese nationals; a copy of a valid Passport for foreigners or Vietnamese nationals living abroad).
xoilac tv trực tiếp bóng đá hôm nay income-paying agency is responsible for consolidating xoilac tv trực tiếp bóng đá hôm nay individual's taxpayer registration information into xoilac tv trực tiếp bóng đá hôm nay taxpayer registration declaration form No. 05-DK-TH-TCT issued alongside this Circular and sending it to xoilac tv trực tiếp bóng đá hôm nay tax authority directly managing xoilac tv trực tiếp bóng đá hôm nay income-paying agency.
b) Individuals paying personal income tax outside xoilac tv trực tiếp bóng đá hôm nay income-paying agency or not authorizing xoilac tv trực tiếp bóng đá hôm nay income-paying agency for taxpayer registration, should submit their taxpayer registration documentation to xoilac tv trực tiếp bóng đá hôm nay tax authority as follows:
b.1) At xoilac tv trực tiếp bóng đá hôm nay Tax Department where xoilac tv trực tiếp bóng đá hôm nay individual works for resident individuals with income from wages paid by International organizations, embassies, consulates in Vietnam, but those organizations have not conducted tax deduction. xoilac tv trực tiếp bóng đá hôm nay taxpayer registration documentation includes:
- Taxpayer registration declaration form No. 05-DK-TCT issued alongside this Circular;
- A copy of xoilac tv trực tiếp bóng đá hôm nay National ID Card or a copy of xoilac tv trực tiếp bóng đá hôm nay valid Personal ID Card for Vietnamese nationals; a copy of a valid Passport for foreigners or Vietnamese nationals living abroad.
b.2) At xoilac tv trực tiếp bóng đá hôm nay Tax Department where xoilac tv trực tiếp bóng đá hôm nay work arises in Vietnam for individuals with income from wages paid from abroad.
Taxpayer registration documentation as stipulated in Point b.1 of this clause, supplemented by a copy of xoilac tv trực tiếp bóng đá hôm nay appointment letter from xoilac tv trực tiếp bóng đá hôm nay employing organization in case of non-resident foreigners in Vietnam under xoilac tv trực tiếp bóng đá hôm nay law on personal income tax sent to work in Vietnam but receive income abroad.
b.3) At xoilac tv trực tiếp bóng đá hôm nay Tax Sub-department, regional Tax Sub-department where individuals have obligations to xoilac tv trực tiếp bóng đá hôm nay state budget for those registering taxpayer information through tax declaration documentation (individuals with tax obligations on non-agricultural land use without a taxpayer identification number; individuals transferring real estate without a taxpayer identification number; individuals obligated to pay to xoilac tv trực tiếp bóng đá hôm nay state budget for extraordinary revenue without a taxpayer identification number).
First-time taxpayer registration documentation is tax declaration documentation as per xoilac tv trực tiếp bóng đá hôm nay law on tax management. If xoilac tv trực tiếp bóng đá hôm nay tax declaration documentation lacks a copy of valid individual documents (including: National ID Card or Personal ID Card for Vietnamese nationals; Passport for foreigners or Vietnamese nationals living abroad), xoilac tv trực tiếp bóng đá hôm nay taxpayer must attach one of these documents along with xoilac tv trực tiếp bóng đá hôm nay tax declaration documentation.
Should xoilac tv trực tiếp bóng đá hôm nay tax authority and state management agency implement interconnectivity, xoilac tv trực tiếp bóng đá hôm nay tax authority will rely on xoilac tv trực tiếp bóng đá hôm nay Information Transfer Sheet from xoilac tv trực tiếp bóng đá hôm nay state management agency in xoilac tv trực tiếp bóng đá hôm nay absence of tax declaration documentation.
b.4) At xoilac tv trực tiếp bóng đá hôm nay Tax Sub-department, regional Tax Sub-department where individuals reside (permanent or temporary registration) for other cases. Taxpayer registration documentation as stipulated in Point b.1 of this clause.
10. For dependants as regulated in Point l, Clause 2, Article 4 of this Circular, first-time taxpayer registration submission is as follows:
a) In cases where individuals authorize xoilac tv trực tiếp bóng đá hôm nay income-paying agency for taxpayer registration for their dependants, xoilac tv trực tiếp bóng đá hôm nay registration documentation is submitted at xoilac tv trực tiếp bóng đá hôm nay income-paying agency.
xoilac tv trực tiếp bóng đá hôm nay taxpayer registration documentation for dependants includes: Authorization document and dependant's documents (a copy of a National ID Card or a copy of a valid Personal ID Card for dependants who are Vietnamese nationals aged 14 and over; a copy of a Birth Certificate or a valid Passport for dependants who are Vietnamese nationals under 14; a valid Passport for dependants who are foreigners or Vietnamese nationals living abroad).
xoilac tv trực tiếp bóng đá hôm nay income-paying agency consolidates and sends xoilac tv trực tiếp bóng đá hôm nay Taxpayer registration declaration form No. 20-DK-TH-TCT issued alongside this Circular to xoilac tv trực tiếp bóng đá hôm nay tax authority managing xoilac tv trực tiếp bóng đá hôm nay income-paying agency.
b) In cases where individuals do not authorize xoilac tv trực tiếp bóng đá hôm nay income-paying agency for taxpayer registration for dependants, xoilac tv trực tiếp bóng đá hôm nay registration documentation should be submitted to xoilac tv trực tiếp bóng đá hôm nay corresponding tax authority as stipulated in Clause 9 of this Article. xoilac tv trực tiếp bóng đá hôm nay taxpayer registration documentation includes:
- Taxpayer registration declaration form No. 20-DK-TCT issued alongside this Circular;
- A copy of xoilac tv trực tiếp bóng đá hôm nay National ID Card or a copy of a valid Personal ID Card for dependants who are Vietnamese nationals aged 14 and over; a copy of a Birth Certificate or Passport for dependants who are Vietnamese nationals under 14; a valid Passport for dependants who are foreigners or Vietnamese nationals living abroad.
In cases where individuals who are subject to personal income tax have submitted dependant registration documentation before xoilac tv trực tiếp bóng đá hôm nay effective date of Circular No. 95/2016/TT-BTC on June 28, 2016, but have not registered taxpayer information for dependants, they must submit taxpayer registration documentation as stipulated in this clause to obtain a taxpayer identification number for xoilac tv trực tiếp bóng đá hôm nay dependant.
xoilac tv trực tiếp bóng đá hôm nay dependant registration form is form No. 20-DK-TCTDownloadCircular 105 as follows:
Accordingly, according to xoilac tv trực tiếp bóng đá hôm nay form 20DK on dependant registration under Circular 105, there is no recorded deduction period.
Vietnam: Is there a deduction period according to xoilac tv trực tiếp bóng đá hôm nay form 20DK on dependant registration under Circular 105?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How many times can a personbe registered as a dependant in Vietnam?
Based on point c, clause 1, Article 9 ofCircular 111/2013/TT-BTCstipulates:
Reduction amounts
1. personal exemption
c) Principles for calculating personal exemption
c.2) personal exemption for dependants
c.2.1) Taxpayers can calculate a personal exemption for dependants if they have registered as taxpayers and received a taxpayer identification number.
c.2.2) When taxpayers register for a personal exemption for dependants, xoilac tv trực tiếp bóng đá hôm nay tax authority will issue a taxpayer identification number for xoilac tv trực tiếp bóng đá hôm nay dependants and calculate a provisional personal exemption in xoilac tv trực tiếp bóng đá hôm nay year from registration. For dependants already registered for personal exemption before xoilac tv trực tiếp bóng đá hôm nay effective date of this Circular, deductions will continue until they receive a taxpayer identification number.
c.2.3) If taxpayers have not calculated personal exemptions for dependants in xoilac tv trực tiếp bóng đá hôm nay tax year, they may calculate them from xoilac tv trực tiếp bóng đá hôm nay month xoilac tv trực tiếp bóng đá hôm nay obligation for support arose when finalizing taxes and registering xoilac tv trực tiếp bóng đá hôm nay personal exemption for dependants. For other dependants as guided in sub-point d.4, point d, clause 1, this Article, xoilac tv trực tiếp bóng đá hôm nay deadline for registering for personal exemptions is December 31 of xoilac tv trực tiếp bóng đá hôm nay tax year, beyond which no deductions will be calculated for that tax year.
c.2.4) Each dependant can only have xoilac tv trực tiếp bóng đá hôm nay deduction calculated once into one taxpayer for xoilac tv trực tiếp bóng đá hôm nay tax year. If multiple taxpayers have a common dependant to support, they must agree to register xoilac tv trực tiếp bóng đá hôm nay personal exemption with one taxpayer.
Thus, when registering dependants, each dependant can only be calculated for deduction once into one taxpayer for xoilac tv trực tiếp bóng đá hôm nay tax year.
*Note: there is no rule restricting xoilac tv trực tiếp bóng đá hôm nay maximum number of dependants a person can have when considering personal exemptions in personal income tax.
What to do if xoilac tv trực tiếp bóng đá hôm nay taxpayer has not calculated xoilac tv trực tiếp bóng đá hôm nay personal exemption?
Based on sub-point 2, Section 3 ofOfficial Dispatch 883/TCT-DNNCN in 2022stipulates as follows:
dependant reductions
To calculate deductions for dependants, xoilac tv trực tiếp bóng đá hôm nay taxpayer must register for deductions for dependants as per regulations.
If xoilac tv trực tiếp bóng đá hôm nay taxpayer has not calculated personal exemptions for dependants in xoilac tv trực tiếp bóng đá hôm nay tax year, they may calculate them from xoilac tv trực tiếp bóng đá hôm nay month xoilac tv trực tiếp bóng đá hôm nay obligation for support arose when finalizing taxes and registering xoilac tv trực tiếp bóng đá hôm nay personal exemption for dependants.
For other dependants as guided in sub-point d.4, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay deadline for registering personal exemptions is December 31 of xoilac tv trực tiếp bóng đá hôm nay tax year; beyond this time, deductions cannot be calculated for that tax year.
If xoilac tv trực tiếp bóng đá hôm nay taxpayer is subject to authorized finalization and has not calculated personal exemptions for dependants in xoilac tv trực tiếp bóng đá hôm nay tax year, deductions may be calculated from xoilac tv trực tiếp bóng đá hôm nay month xoilac tv trực tiếp bóng đá hôm nay obligation for support arose when finalizing xoilac tv trực tiếp bóng đá hôm nay authorization and registering xoilac tv trực tiếp bóng đá hôm nay personal exemption for dependants through xoilac tv trực tiếp bóng đá hôm nay income-paying organization.
Employees working at dependant units or business locations and receiving income from salaries from xoilac tv trực tiếp bóng đá hôm nay main office in another province may register for personal exemptions for dependants at xoilac tv trực tiếp bóng đá hôm nay tax authority managing xoilac tv trực tiếp bóng đá hôm nay main office or dependant unit, business location.
If employees register personal exemptions for dependants at xoilac tv trực tiếp bóng đá hôm nay dependant unit or business location, xoilac tv trực tiếp bóng đá hôm nay dependant unit or business location is responsible for transferring xoilac tv trực tiếp bóng đá hôm nay documentation proving dependants to xoilac tv trực tiếp bóng đá hôm nay main office.
xoilac tv trực tiếp bóng đá hôm nay main office has xoilac tv trực tiếp bóng đá hôm nay responsibility to review, retain documentation proving dependants as per regulations and present it when tax authorities conduct inspections or audits.
If individuals change workplaces, they must still register and submit documentation proving dependants as guided in sub-point h.2.1.1.1, point h, clause 1, Article 9 of Circular 111/2013/TT-BTC.
Thus, if xoilac tv trực tiếp bóng đá hôm nay taxpayer has not calculated xoilac tv trực tiếp bóng đá hôm nay personal exemption, they can calculate deductions for dependants from xoilac tv trực tiếp bóng đá hôm nay month xoilac tv trực tiếp bóng đá hôm nay obligation for support arose when finalizing taxes and registering xoilac tv trực tiếp bóng đá hôm nay personal exemption for dependants.
