What are conditions đá bóng trực tiếp calculating personal exemptions đá bóng trực tiếp dependants in Vietnam in 2025?
What are conditions đá bóng trực tiếp calculating personal exemptions đá bóng trực tiếp dependants in Vietnamin 2025?
The conditions đá bóng trực tiếp calculating personal exemptions đá bóng trực tiếp dependants in 2025 are determined according to point đ, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Contents related to personal income tax đá bóng trực tiếp business individuals in this article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:
[1]Children: biological children, legally adopted children, illegitimate children, stepchildren of spouses, specifically including:
- Childrenunder 18 years old(calculated in full months).
- Children18 years old or older who are disabled and incapable of working.
- Childrenattending schoolin Vietnam or abroad at the university, college, vocational school level, including children 18 years old or older attending high school (including the time waiting đá bóng trực tiếp university entrance exam results from June to September of the 12th grade)with no income or with average monthly incomefrom all sourcesnot exceeding 1,000,000 VND.
[2]The spouse of the taxpayer must meet the conditions (*) in the following cases:
Case 01:đá bóng trực tiếpindividuals of working age, they must satisfy the following conditions simultaneously:
+ Being disabled, incapable of working (those subject to the regulation of the law on disabled persons, those suffering from diseases without the working capacity such as AIDS, cancer, chronic kidney failure, etc.).
+ Having no income or having average monthly income from all sources not exceeding 1,000,000 VND.
Case 02:đá bóng trực tiếpindividuals beyond working age, they must have no income or average monthly income from all sources not exceeding 1,000,000 VND.
[3]Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; lawful adoptive father, adoptive mother of the taxpayer must meet the conditions in item (*).
[4]Other individualswithout a support providerwhom the taxpayer is directly nurturing and must meet the conditions in item (*) include:
- Siblings of the taxpayer.
- Grandparents, aunts, uncles, and parental siblings of the taxpayer.
- Nephews/nieces of the taxpayer, including children of siblings.
- Other individuals who must be directly nurtured according to legal regulations.
What are conditions đá bóng trực tiếp calculating personal exemptions đá bóng trực tiếp dependants in Vietnam in 2025?(Image from Internet)
What is the personal exemptions đá bóng trực tiếp dependants in Vietnam in 2025?
The personal exemptions đá bóng trực tiếp 2025 aredetermined according to Article 1 ofResolution 954/2020/UBTVQH14as follows:
Personal exemptions
Adjust the personal exemptions stipulated in clause 1, Article 19 of the Personal Income Tax Law No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13, as follows:
- Deduction level đá bóng trực tiếp the taxpayer is 11 million VND/month (132 million VND/year);
- Deduction level đá bóng trực tiếp each dependant is 4.4 million VND/month.
Thus, the personal exemptions đá bóng trực tiếp each dependant in 2025 is4.4 million VND/month.
What are the rules forcalculating personal exemptions đá bóng trực tiếp dependants in Vietnam?
The rules đá bóng trực tiếp calculating personal exemptions đá bóng trực tiếp taxpayers are determined according to sub-item c.2, point c, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Contents related to personal income tax đá bóng trực tiếp business individuals in this article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:
- Taxpayers are eligible đá bóng trực tiếp personal exemptions đá bóng trực tiếp dependants if they have taxpayer registration and have been issued a tax identification number.
- When taxpayers register personal exemptions đá bóng trực tiếp dependants, the tax authority shall issue a tax identification number đá bóng trực tiếp the dependants, allowing temporary deduction calculations đá bóng trực tiếp the year from the date of registration. đá bóng trực tiếp dependants registered đá bóng trực tiếp deductions before October 01, 2013, the deductions will continue until the tax identification number is issued.
- If the taxpayer has not calculated personal exemptions đá bóng trực tiếp dependants during the tax year, they are allowed to calculate deductions đá bóng trực tiếp dependants from the month in which the obligation to nurture arises upon finalizing taxes and registering deductions đá bóng trực tiếp dependants.
Specifically, đá bóng trực tiếp other dependants as guided in sub-item d.4, point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC, the deadline đá bóng trực tiếp registering personal exemptions is no later than December 31 of the tax year, and any registration beyond this date will not be considered đá bóng trực tiếp deduction in that tax year.
- Each dependant can only be deducted once by one taxpayer in a tax year. If multiple taxpayers share the obligation to nurture a common dependant, they must mutually agree to register đá bóng trực tiếp the personal exemption under one taxpayer.
