vtv5 trực tiếp bóng đá hôm nayWhat is personal exemption in Vietnam? How to determine dependants for personal exemption in Vietnam?
What is personal exemption in Vietnam?
According to point a, clause 1, Article 9 ofCircular 111/2023/TT-BTC, vtv5 trực tiếp bóng đá hôm nay regulation is as follows:
Personal exemption is vtv5 trực tiếp bóng đá hôm nay amount deducted from taxable income before tax calculation for income from business operations, salaries, and wages of residents who are taxpayers.
What is personal exemption in Vietnam? How to determine dependants for personal exemption in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Vietnam: What do documents to prove dependants for personal exemption include?
Based on point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC, amended by Article 1 ofCircular 79/2022/TT-BTC, vtv5 trực tiếp bóng đá hôm nay documents to prove dependants for personal exemption include:
* For children:
- Child under 18 years old: Documentation includes a photocopy of vtv5 trực tiếp bóng đá hôm nay birth certificate and a photocopy of vtv5 trực tiếp bóng đá hôm nay identity card or citizen identification card (if available).
- Child aged 18 years or older who is disabled and unable to work, documentation includes:
+ A photocopy of vtv5 trực tiếp bóng đá hôm nay birth certificate and a photocopy of vtv5 trực tiếp bóng đá hôm nay identity card or citizen identification card (if available).
+ A photocopy of vtv5 trực tiếp bóng đá hôm nay disability certification according to legal regulations on disabled persons.
- Child attending school at specific educational levels as guided in section d.1.3, point d, clause 1, Article 9Circular 111/2013/TT-BTC, documentation includes:
+ A photocopy of vtv5 trực tiếp bóng đá hôm nay birth certificate.
+ A photocopy of vtv5 trực tiếp bóng đá hôm nay student card or a declaration confirmed by vtv5 trực tiếp bóng đá hôm nay school or other documents proving enrollment at universities, colleges, professional secondary schools, high schools, or vocational training.
- In vtv5 trực tiếp bóng đá hôm nay case of adoption, illegitimate children, or stepchildren, in addition to vtv5 trực tiếp bóng đá hôm nay documents required for each specific case mentioned above, other documents proving vtv5 trực tiếp bóng đá hôm nay relationship such as a photocopy of vtv5 trực tiếp bóng đá hôm nay adoption decision or vtv5 trực tiếp bóng đá hôm nay recognition of paternity/maternity by a competent state authority are needed.
* For spouse, documentation includes:
- A photocopy of vtv5 trực tiếp bóng đá hôm nay identity card or citizen identification card.
- A photocopy of vtv5 trực tiếp bóng đá hôm nay certificate of residence information or a notification of individual identification number and information from vtv5 trực tiếp bóng đá hôm nay national database on population or other documents issued by vtv5 trực tiếp bóng đá hôm nay police authority (proving vtv5 trực tiếp bóng đá hôm nay spousal relationship) or a photocopy of vtv5 trực tiếp bóng đá hôm nay marriage certificate.
In vtv5 trực tiếp bóng đá hôm nay case of a spouse within working age, in addition to vtv5 trực tiếp bóng đá hôm nay documents mentioned above, additional documents are required to prove vtv5 trực tiếp bóng đá hôm nay dependant is unable to work, such as a photocopy of vtv5 trực tiếp bóng đá hôm nay disability certification under legal regulations on disabled persons who cannot work, a photocopy of vtv5 trực tiếp bóng đá hôm nay medical record for individuals suffering from illnesses that make them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
* For biological parents, parents-in-law (or husband's parents), stepparents, legal adopters' documentation includes:
- A photocopy of vtv5 trực tiếp bóng đá hôm nay identity card or citizen identification card.
- Legal documents to determine vtv5 trực tiếp bóng đá hôm nay relationship of vtv5 trực tiếp bóng đá hôm nay dependant with vtv5 trực tiếp bóng đá hôm nay taxpayer, such as a photocopy of a certificate of residence information or a notification of individual identification number and information from vtv5 trực tiếp bóng đá hôm nay national database on population or other documents issued by vtv5 trực tiếp bóng đá hôm nay police authority, a birth certificate, an adoption decision by a competent state authority.
In vtv5 trực tiếp bóng đá hôm nay case of within working age, additional documents are required to prove disability, inability to work, such as a photocopy of vtv5 trực tiếp bóng đá hôm nay disability certification under legal regulations for disabled persons who cannot work, a photocopy of vtv5 trực tiếp bóng đá hôm nay medical record for those suffering from illnesses that preclude working (like AIDS, cancer, chronic kidney failure, etc.).
* For other individuals as guided in section d.4, point d, clause 1, Article 9Circular 111/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay documentation includes:
- A photocopy of vtv5 trực tiếp bóng đá hôm nay identity card or citizen identification card or birth certificate.
- Legal documents to determine vtv5 trực tiếp bóng đá hôm nay responsibility for fostering according to legal regulations.
In vtv5 trực tiếp bóng đá hôm nay case of dependants within working age, additional documents are necessary to prove inability to work, such as a photocopy of vtv5 trực tiếp bóng đá hôm nay disability certification under legal regulations on disabled persons who cannot work, a photocopy of vtv5 trực tiếp bóng đá hôm nay medical records for individuals with illnesses that prevent them from working (such as AIDS, cancer, chronic kidney failure, etc.).
Legal documents at section g.4.2, point g, clause 1, Article 9Circular 111/2013/TT-BTCare any legal documents identifying vtv5 trực tiếp bóng đá hôm nay taxpayer's relationship with vtv5 trực tiếp bóng đá hôm nay dependant, such as:
- A photocopy of documents specifying vtv5 trực tiếp bóng đá hôm nay responsibility for fostering according to legal regulations (if any).
- A photocopy of vtv5 trực tiếp bóng đá hôm nay certificate of residence information or notification of individual identification number and information in vtv5 trực tiếp bóng đá hôm nay national database on population or other documents issued by vtv5 trực tiếp bóng đá hôm nay police authority.
- A self-declaration by vtv5 trực tiếp bóng đá hôm nay taxpayer according to vtv5 trực tiếp bóng đá hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPconfirmed by vtv5 trực tiếp bóng đá hôm nay People's Committee of vtv5 trực tiếp bóng đá hôm nay commune where vtv5 trực tiếp bóng đá hôm nay taxpayer resides, confirming vtv5 trực tiếp bóng đá hôm nay dependant is living together.
- A self-declaration by vtv5 trực tiếp bóng đá hôm nay taxpayer according to vtv5 trực tiếp bóng đá hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPconfirmed by vtv5 trực tiếp bóng đá hôm nay People's Committee of vtv5 trực tiếp bóng đá hôm nay commune where vtv5 trực tiếp bóng đá hôm nay dependant resides, confirming that vtv5 trực tiếp bóng đá hôm nay dependant currently resides locally and is not supported by anyone (in case of not living with vtv5 trực tiếp bóng đá hôm nay taxpayer).
* For foreign individuals residing in Vietnam:
If foreign-resident individuals do not have vtv5 trực tiếp bóng đá hôm nay dossiers as guided for specific cases mentioned above, they must have similar legal documents to serve as a basis for proving dependants.
* For taxpayers working in economic organizations, administrative bodies, or career professional bodies having parents, spouses (or husband), children, and other persons considered as dependants, who are clearly stated in vtv5 trực tiếp bóng đá hôm nay taxpayer's profile:
vtv5 trực tiếp bóng đá hôm nay documentation for proving dependants follows vtv5 trực tiếp bóng đá hôm nay guidance in sections g.1, g.2, g.3, g.4, g.5, point g, clause 1, Article 9Thông tư 111/2013/TT-BTC, or merely requires vtv5 trực tiếp bóng đá hôm nay Declaration of dependant Registration according to vtv5 trực tiếp bóng đá hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPwith vtv5 trực tiếp bóng đá hôm nay head of vtv5 trực tiếp bóng đá hôm nay unit's endorsement on vtv5 trực tiếp bóng đá hôm nay left side of vtv5 trực tiếp bóng đá hôm nay declaration.
vtv5 trực tiếp bóng đá hôm nay unit head is only responsible for vtv5 trực tiếp bóng đá hôm nay following content: name of vtv5 trực tiếp bóng đá hôm nay dependant person, year of birth, and relation to vtv5 trực tiếp bóng đá hôm nay taxpayer; other contents are declared and are vtv5 trực tiếp bóng đá hôm nay sole responsibility of vtv5 trực tiếp bóng đá hôm nay taxpayer.
Note:From vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay Tax Authority announces vtv5 trực tiếp bóng đá hôm nay completion of data connectivity with vtv5 trực tiếp bóng đá hôm nay National Database on Population, taxpayers are not required to submit vtv5 trực tiếp bóng đá hôm nay above-mentioned documentation proving dependants if vtv5 trực tiếp bóng đá hôm nay information in these documents is already in vtv5 trực tiếp bóng đá hôm nay National Database on Population.
How to determine dependants for personal exemption in Vietnam?
According to clause 3, Article 19 ofLaw on Personal Income Tax 2007, dependants are individuals whom vtv5 trực tiếp bóng đá hôm nay taxpayer is responsible for supporting, including:
- Minor children; children with disabilities, unable to work;
- Individuals with no income or income not exceeding a determined threshold, including adult children attending university, college, or professional secondary or vocational training; spouses unable to work; parents who are retired or unable to work; other unsupported individuals for whom vtv5 trực tiếp bóng đá hôm nay taxpayer must directly maintain support.
Additionally, as specified in point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC, dependants include:
[1]Children: biological children, legally adopted children, illegitimate children, wife’s stepchildren, husband’s stepchildren, specifically:
- Children under 18 years old (fully computed by month).
- Children aged 18 years or older who are disabled and unable to work.
- Children studying in Vietnam or abroad at university, college, professional secondary, vocational training, including children aged 18 years or older still attending high school (including vtv5 trực tiếp bóng đá hôm nay waiting period for university results from June to September in 12th grade), with no income or an average monthly income for vtv5 trực tiếp bóng đá hôm nay year from all sources not exceeding 1,000,000 VND.
[2]vtv5 trực tiếp bóng đá hôm nay spouse of vtv5 trực tiếp bóng đá hôm nay taxpayer
vtv5 trực tiếp bóng đá hôm nay taxpayer’s spouse is only considered a dependant if they meet vtv5 trực tiếp bóng đá hôm nay conditions specified in point đ, clause 1, Article 9 ofCircular 111/2013/TT-BTC.
[3]Biological parents, parents-in-law (or husband’s parents); stepparents; legal adopters of vtv5 trực tiếp bóng đá hôm nay taxpayer who meet vtv5 trực tiếp bóng đá hôm nay conditions specified in point đ, clause 1, Article 9 ofCircular 111/2013/TT-BTC.
[4]Other individuals without support and whom vtv5 trực tiếp bóng đá hôm nay taxpayer is obliged to directly care for and who meet vtv5 trực tiếp bóng đá hôm nay conditions specified in point đ, clause 1, Article 9 ofThông tư 111/2013/TT-BTC, including:
- Siblings of vtv5 trực tiếp bóng đá hôm nay taxpayer.
- Grandparents (paternal and maternal); uncles, aunts (paternal and maternal), of vtv5 trực tiếp bóng đá hôm nay taxpayer.
- Nephews and nieces of vtv5 trực tiếp bóng đá hôm nay taxpayer including: children of siblings.
- Other individuals that legally require direct sustenance by vtv5 trực tiếp bóng đá hôm nay taxpayer.
