What are guidelines for first-time taxpayer registration for dependants declared directly at trực tiếp bóng đá hôm nay in Vietnam?

Who is considered a dependant for personal exemptions in Vietnam?

Pursuant to trực tiếp bóng đá hôm nay provisions at point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Relevant contents related to personal income tax for individual businesses in this Article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC) regarding dependants for trực tiếp bóng đá hôm nay reduction of trực tiếp bóng đá hôm nay taxpayer's personal income tax as follows:

(1) Children: biological children, legal adopted children, illegitimate children, stepchildren of trực tiếp bóng đá hôm nay wife, and stepchildren of trực tiếp bóng đá hôm nay husband, specifically including:

- Children under 18 years of age (calculated by month).

- Children aged 18 or older with disabilities, unable to work.

- Children attending school in Vietnam or abroad at university, college, professional secondary, vocational training levels, including children aged 18 or older attending high school (including during trực tiếp bóng đá hôm nay period of awaiting university exam results from June to September of grade 12) without income or with an average monthly income in trực tiếp bóng đá hôm nay year from all income sources not exceeding 1,000,000 VND.

(2) trực tiếp bóng đá hôm nay spouse of trực tiếp bóng đá hôm nay taxpayer meeting trực tiếp bóng đá hôm nay conditions at point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC.

(3) Biological father, biological mother; father-in-law, mother-in-law (or father of trực tiếp bóng đá hôm nay husband, mother of trực tiếp bóng đá hôm nay husband); stepfather, stepmother; legal adoptive father, legal adoptive mother of trực tiếp bóng đá hôm nay taxpayer meeting trực tiếp bóng đá hôm nay conditions at point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC.

(4) Other individuals without a place of refuge whom trực tiếp bóng đá hôm nay taxpayer must directly support and who meet trực tiếp bóng đá hôm nay conditions at point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC.

- Siblings of trực tiếp bóng đá hôm nay taxpayer.

- Grandparents (paternal, maternal); aunts, uncles, nephews, and nieces of trực tiếp bóng đá hôm nay taxpayer.

- Nephews and nieces of trực tiếp bóng đá hôm nay taxpayer, including: children of siblings.

- Other individuals directly nurtured as per legal regulations.

What are guidelines for first-time taxpayer registration for dependants declared directly at trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)

What are guidelines for first-time taxpayer registration for dependants declared directly at trực tiếp bóng đá hôm nay in Vietnam?

Based on trực tiếp bóng đá hôm nay provisions in sub-item 17, Section 1, Part 2 of trực tiếp bóng đá hôm nay Procedures issued withDecision 2589/QD-BTC in 2021regarding the procedure for the first-time taxpayer registration for dependants for the reduction of personal income tax - Individuals subject to personal income tax must submit a taxpayer registration dossier for their dependants directly at trực tiếp bóng đá hôm nay as follows:

Step 01:trực tiếp bóng đá hôm nay individual prepares a taxpayer registration dossier for dependants to reduce family circumstances and sends it to trực tiếp bóng đá hôm nay directly managing tax authority;

trực tiếp bóng đá hôm nay deadline for submitting taxpayer registration dossiers for dependants to reduce family circumstances is along with trực tiếp bóng đá hôm nay deadline for applying trực tiếp bóng đá hôm nay procedure for personal exemptions as per personal income tax law.

- For electronic taxpayer registration dossiers: The taxpayer (NNT) accesses the electronic portal they choose (General Department of Taxation’s electronic portal/The electronic portal of a competent state agency including the National Public Service Portal, ministry or provincial public service portals in compliance with the one-stop shop mechanism in administrative procedures and connected with the Tax Department’s electronic portal/Service-provider T-VAN) to complete the declarations and submit accompanying electronic dossiers (if any), sign electronically, and send them to trực tiếp bóng đá hôm nay via the selected electronic portal;

NNT submits the dossier (taxpayer registration dossier along with the business registration dossier under the one-stop mechanism) to the competent state management agency for submission. The competent state management agency submits the received information of NNT to trực tiếp bóng đá hôm nay via the General Department of Taxation's electronic portal.

Step 02: tax authority reception:

- For paper taxpayer registration dossiers:

+ If the dossier is submitted directly at trực tiếp bóng đá hôm nay: The tax official receives and stamps the receipt on the taxpayer registration dossier, specifies the date received, the number of documents according to the dossier content list for the direct submission case at trực tiếp bóng đá hôm nay. The tax official issues an appointment note for the result return, processing timeframe of the received dossier;

+ If the taxpayer registration dossier is sent by post: The tax official stamps the reception date on the dossier and records trực tiếp bóng đá hôm nay’s correspondence number;

The tax official checks the taxpayer registration dossier. If the dossier is incomplete and needs further information or documents, trực tiếp bóng đá hôm nay notifies the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix II issued withDecree 126/2020/ND-CPwithin 02 (two) working days from trực tiếp bóng đá hôm nay date of receiving trực tiếp bóng đá hôm nay dossier.

- For electronic taxpayer registration dossiers:

trực tiếp bóng đá hôm nay receives dossiers via the General Department of Taxation's electronic portal, handles and processes dossiers through trực tiếp bóng đá hôm nay's electronic data processing system:

+ Receipt of dossiers: trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal sends a notification of receipt to trực tiếp bóng đá hôm nay taxpayer for trực tiếp bóng đá hôm nay submitted dossier through trực tiếp bóng đá hôm nay selected electronic portal (General Department of Taxation’s electronic portal/competent state agency's electronic portal or T-VAN service provider) no later than 15 minutes from receiving trực tiếp bóng đá hôm nay electronic taxpayer registration dossier from trực tiếp bóng đá hôm nay taxpayer;

+ Check and process dossiers: trực tiếp bóng đá hôm nay checks and processes the taxpayer's dossier according to the legal regulations on taxpayer registration and returns the processing result via the selected portal by the taxpayer to file and send the dossier:

++ For dossiers that are complete, correctly follow the procedure, and are subject to result return: trực tiếp bóng đá hôm nay sends the resolved dossier result to the selected portal from which the taxpayer filed and sent the dossier within the time specified inđá bóng trực tiếp tư 105/2020/TT-BTC;

++ In cases where the dossier is incomplete or does not meet procedure requirements, trực tiếp bóng đá hôm nay sends a notification of dossier rejection to the selected electronic portal from which the taxpayer filed and sent the dossier within 02 (two) working days from the date indicated in the Dossier Receipt Notice.

Vietnam: What does thefirst-time taxpayer registration dossiers for dependants declared directly at trực tiếp bóng đá hôm nay include?

Pursuant to trực tiếp bóng đá hôm nay provisions in sub-item 17, Section I, Part II of trực tiếp bóng đá hôm nay Procedures issued withDecision 2589/QD-BTC in 2021regarding the components and quantity of taxpayer registration dossiers for dependants to receive personal exemptions - Individuals subject to personal income tax must submit a taxpayer registration dossier for dependants directly at trực tiếp bóng đá hôm nay as follows:

* Dossier components include:

- Taxpayer registration declaration according to Form No. 20-DK-TCT issued withCircular 105/2020/TT-BTC.

- Copy of trực tiếp bóng đá hôm nay Citizen Identity Card or valid Identity Card for dependants who are Vietnamese nationals aged 14 and above; a copy of trực tiếp bóng đá hôm nay Birth Certificate or valid Passport for dependants who are Vietnamese nationals under 14 years of age; a copy of a valid Passport for dependants who are foreign nationals or Vietnamese nationals residing abroad.

* Dossier quantity: 01 (set).