What is trực tiếp bóng đá euro hôm nay guidance on personal exemption calculation in Vietnam for 2025? What documents are required to prove dependants for personal exemption in Vietnam in 2025?

What is trực tiếp bóng đá euro hôm nay Guidance on personal exemptioncalculation in Vietnam for 2025?

Based on Article 1 ofResolution 954/2020/UBTVQH14, trực tiếp bóng đá euro hôm nay personal exemption levels for calculating personal income tax (PIT) are stipulated as follows:

- trực tiếp bóng đá euro hôm nay deduction level for trực tiếp bóng đá euro hôm nay taxpayer is 11 million VND/month (132 million VND/year);- trực tiếp bóng đá euro hôm nay deduction level for each dependant is 4.4 million VND/month.

Accordingly, individuals who qualify as dependants, as stipulated in Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, include:

- Children: biological children, adopted children, illegitimate children, stepchildren of a wife/husband, specifically including:

+ Children under 18 years old (calculated fully by month).+ Children 18 years or older with disabilities, incapable of working.+ Children studying in Vietnam or abroad at university, college, professional schools, vocational training, including children 18 years or older attending high school (including trực tiếp bóng đá euro hôm nay period awaiting university exam results from June to September of 12th grade) with no income or an average monthly income from all sources not exceeding 1,000,000 VND.

- Spouse of trực tiếp bóng đá euro hôm nay taxpayer who meets trực tiếp bóng đá euro hôm nay conditions at Point đ, Clause 1, Article 9 ofCircular 111/2013/TT-BTC.

- Biological parents; parents-in-law; step-parents; adoptive parents of trực tiếp bóng đá euro hôm nay taxpayer who meet trực tiếp bóng đá euro hôm nay conditions at Point đ, Clause 1, Article 9 ofCircular 111/2013/TT-BTC.

- Other individuals without support that trực tiếp bóng đá euro hôm nay taxpayer is directly caring for and who meet trực tiếp bóng đá euro hôm nay conditions at Point đ, Clause 1, Article 9 ofCircular 111/2013/TT-BTCinclude:

+ Siblings of trực tiếp bóng đá euro hôm nay taxpayer.+ Grandparents; uncles, aunts, cousins of trực tiếp bóng đá euro hôm nay taxpayer.+ Nephews and nieces, including children of siblings of trực tiếp bóng đá euro hôm nay taxpayer.+ Other eligible dependants as defined by law.

Additionally, based on Point đ, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, conditions are stipulated for identifying a dependant of trực tiếp bóng đá euro hôm nay PIT taxpayer in cases of spouse; biological parents; parents-in-law; step-parents; adoptive parents; and other individuals without support whom trực tiếp bóng đá euro hôm nay taxpayer is directly caring for as follows:

- For persons of working age, they must meet both of trực tiếp bóng đá euro hôm nay following conditions:

+ Disabled, incapable of working.+ No income or average monthly income from all sources not exceeding 1,000,000 VND.

- For persons outside working age, they must have no income or average monthly income from all sources not exceeding 1,000,000 VND.

Below is trực tiếp bóng đá euro hôm nay detailed guidance on personal exemption calculation for 2025 that you may refer to:

Step 1: Determine taxable income

Taxable income is trực tiếp bóng đá euro hôm nay total income from salary and wages received by trực tiếp bóng đá euro hôm nay taxpayer after deducting tax-exempt amounts (such as meal allowances, travel allowances, overtime pay above trực tiếp bóng đá euro hôm nay regulated level, etc.).

Calculation formula:

Taxable Income = Total Income - Tax-exempt Amounts

Example:

Mr. A has a monthly salary of 30 million VND, with a travel allowance of 3 million VND (tax-exempt according to regulations).

Taxable Income= 30 million - 3 million = 27 million VND/month.

Step 2: Apply personal personal exemptions

Taxpayers can deduct 11 million VND per month.

Calculation formula:

Taxable Income = Taxable Income - 11 million VND

Example:

Mr. A has a taxable income of 27 million VND.

Taxable Income for Mr. A = 27 million VND - 11 million VND

After deducting 11 million VND, 16 million VND remains to continue tax calculation.

Step 3: Apply personal exemptions for dependants

Each dependant can deduct 4.4 million VND per month. trực tiếp bóng đá euro hôm nay calculation formula is as follows:

Taxable Income = Taxable Income - 11 million VND - (4.4 x Number of dependants)

Example:Currently, Mr. A has 2 young children under 18 years old.

Taxable Income calculation for him is as follows:

- Deduction for himself: 11 million VND.- Deduction for 2 children: 4.4 million x 2 = 8.8 million VND.- Total deduction amount = 11 million + 8.8 million = 19.8 million VND.

Taxable Income =27 million - 19.8 million = 7.2 million VND/month.

Step 4: Calculate personal income tax

Once trực tiếp bóng đá euro hôm nay taxable income is calculated, apply trực tiếp bóng đá euro hôm nay progressive tax bracket to calculate trực tiếp bóng đá euro hôm nay PIT. Specifically, we have trực tiếp bóng đá euro hôm nay PIT calculation formula as follows:

PIT Payable = Taxable Income x Tax Rate

- trực tiếp bóng đá euro hôm nay tax rate on salary and wages is calculated progressively per part as regulated in Article 22 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2008. Specifically:

Example continuing with Mr. A:

As above, Mr. A's taxable income = 7.2 million VND/month.

Apply tax brackets:

Mr. A’s taxable income is 7.2 million VND, falling into part of bracket 1 and part of bracket 2, thus trực tiếp bóng đá euro hôm nay tax calculation is as follows:

- trực tiếp bóng đá euro hôm nay first 5 million (bracket 1) is taxed at 5%

5,000,000 x 5% = 250,000 VND

- trực tiếp bóng đá euro hôm nay portion exceeding 5 million, i.e., 7.2 million - 5 million = 2.2 million (bracket 2) is taxed at 10%

2,200,000 x 10% = 220,000 VND

Thus,trực tiếp bóng đá euro hôm nay total tax Mr. A must pay = 250,000 + 220,000 = 470,000 VND/month.

Note:

- dependants must register with trực tiếp bóng đá euro hôm nay tax authorities and have a tax identification number to be considered for deduction.

- In cases where trực tiếp bóng đá euro hôm nay dependant does not yet have a tax identification number, trực tiếp bóng đá euro hôm nay deduction can still be claimed but must be supplemented before finalizing taxes.

- If multiple people are supporting trực tiếp bóng đá euro hôm nay same dependant, only one person is eligible for trực tiếp bóng đá euro hôm nay deduction.

What is trực tiếp bóng đá euro hôm nay guidance on personal exemption calculation in Vietnam for 2025?(Image from trực tiếp bóng đá euro hôm nay Internet)

What are principles forcalculating personal exemptions for dependants in Vietnam?

trực tiếp bóng đá euro hôm nay principle for calculating personal exemptions for taxpayers is determined according to Sub-item c.2, Point c, Clause 1, Article 9 ofCircular 111/2013/TT-BTC(Personal income tax provisions related to business individuals in this Article are repealed by Clause 6, Article 25Circular 92/2015/TT-BTC) as follows:

- Taxpayers are entitled to calculate personal exemptions for dependants if trực tiếp bóng đá euro hôm nay taxpayer has taxpayer registration and has been assigned a tax identification number.

- When trực tiếp bóng đá euro hôm nay taxpayer registers a personal exemption for dependants, trực tiếp bóng đá euro hôm nay tax authority will issue a tax identification number for trực tiếp bóng đá euro hôm nay dependants, and trực tiếp bóng đá euro hôm nay personal exemption will be temporarily calculated for trực tiếp bóng đá euro hôm nay year from trực tiếp bóng đá euro hôm nay time of registration. For dependants registered for personal exemption before October 1, 2013, trực tiếp bóng đá euro hôm nay personal exemption continues until a tax identification number is assigned.

- If trực tiếp bóng đá euro hôm nay taxpayer has not calculated personal exemptions for dependants in trực tiếp bóng đá euro hôm nay tax year, they are entitled to calculate deductions for dependants from trực tiếp bóng đá euro hôm nay month of trực tiếp bóng đá euro hôm nay obligation to provide care, once trực tiếp bóng đá euro hôm nay taxpayer finalizes taxes and registers personal exemptions for dependants.

For other dependants as guided in Sub-item d.4, Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá euro hôm nay deadline for registering personal exemptions is no later than December 31 of trực tiếp bóng đá euro hôm nay tax year. If past this deadline, trực tiếp bóng đá euro hôm nay personal exemption may not be counted for that tax year.

- Each dependant is only allowed to be deducted once into one taxpayer in trực tiếp bóng đá euro hôm nay tax year. Where multiple taxpayers have a common dependant to support, taxpayers need to agree on registration for personal exemption into one taxpayer.

What documents are needed to prove dependants for personal exemptions in Vietnam?

Based on Point g, Clause 1, Article 9 ofCircular 111/2013/TT-BTCamended by Article 1 ofCircular 79/2022/TT-BTC, trực tiếp bóng đá euro hôm nay documents needed to prove dependants for personal exemptions are as follows:

* For Children:

- Children under 18 years of age: Proof includes a copy of trực tiếp bóng đá euro hôm nay Birth Certificate and a copy of trực tiếp bóng đá euro hôm nay Identity Card or Citizen ID card (if available).

- Children aged 18 and older with disabilities, incapable of working, proof includes:

+ A copy of trực tiếp bóng đá euro hôm nay Birth Certificate and a copy of trực tiếp bóng đá euro hôm nay Identity Card or Citizen ID card (if available).+ A copy of trực tiếp bóng đá euro hôm nay Disability Certificate according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on persons with disabilities.

- Children attending educational institutions as guided in Sub-item d.1.3, Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, proof includes:

+ A copy of trực tiếp bóng đá euro hôm nay Birth Certificate.+ A copy of trực tiếp bóng đá euro hôm nay Student ID or a declaration signed by trực tiếp bóng đá euro hôm nay school or other documents proving enrollment at trực tiếp bóng đá euro hôm nay specified educational levels.

- In cases of adopted children, illegitimate children, stepchildren, besides trực tiếp bóng đá euro hôm nay documents for each specific case above, proof documents need additional papers to demonstrate trực tiếp bóng đá euro hôm nay relationship such as a copy of trực tiếp bóng đá euro hôm nay adoption recognition decision, or a decision recognizing parent-child relationships by competent state authorities...

* For Spouse, trực tiếp bóng đá euro hôm nay required documents include:

- A copy of trực tiếp bóng đá euro hôm nay Identity Card or Citizen ID card.

- A copy of trực tiếp bóng đá euro hôm nay Residence Information Verification Form or Notification of Personal Identification and information in trực tiếp bóng đá euro hôm nay National Population Database or other documents issued by trực tiếp bóng đá euro hôm nay Police Agency (proving marital relation) or a copy of trực tiếp bóng đá euro hôm nay Marriage Certificate.

In cases where trực tiếp bóng đá euro hôm nay spouse is of working age, in addition to trực tiếp bóng đá euro hôm nay above documents, proof documents need additional papers to demonstrate trực tiếp bóng đá euro hôm nay dependant's incapability to work such as a copy of trực tiếp bóng đá euro hôm nay Disability Certificate under trực tiếp bóng đá euro hôm nay law on persons with disabilities for those with disabilities incapacity for work, a copy of medical records for those with diseases that incapacitate work (e.g., AIDS, cancer, chronic renal failure, etc.).

* For biological parents, parents-in-law, step-parents, legitimate adoptive parents, necessary proof documents include:

- A copy of trực tiếp bóng đá euro hôm nay Identity Card or Citizen ID card.

- Legitimate papers to determine trực tiếp bóng đá euro hôm nay relationship of trực tiếp bóng đá euro hôm nay dependant to trực tiếp bóng đá euro hôm nay taxpayer such as a copy of trực tiếp bóng đá euro hôm nay Residence Information Verification Form or Notification of Personal Identification and information in trực tiếp bóng đá euro hôm nay National Population Database or other documents issued by trực tiếp bóng đá euro hôm nay Police Agency, birth certificate, recognition decision of parent-child relationships by a competent state authority.

In cases of working age, in addition to trực tiếp bóng đá euro hôm nay above documents, proof documents need additional papers demonstrating dependency due to disability incapability for work as a copy of trực tiếp bóng đá euro hôm nay Disability Certificate under trực tiếp bóng đá euro hôm nay law will be accepted, or medical record copies for persons suffering from work-incapacitating diseases (such as AIDS, cancer, chronic renal failure, etc.).* For other individuals as guided in sub-item d.4, point d, clause 1, Article 9****Circular 111/2013/TT-BTC, trực tiếp bóng đá euro hôm nay documentation required includes:

- A photocopy of trực tiếp bóng đá euro hôm nay Identity Card, Citizen Identity Card, or Birth Certificate.

- Legal documents to determine trực tiếp bóng đá euro hôm nay responsibility of support as prescribed by law.

In cases where trực tiếp bóng đá euro hôm nay dependant is of working age, in addition to trực tiếp bóng đá euro hôm nay documents mentioned above, further documentation is required to prove incapacity for work, such as a photocopy of trực tiếp bóng đá euro hôm nay Disability Certificate in accordance with law regarding persons with disabilities for individuals unable to work due to disability, or a photocopy of trực tiếp bóng đá euro hôm nay medical record for individuals with illnesses that result in incapacity for work (such as AIDS, cancer, chronic kidney failure, etc.).

Legal documents at sub-item g.4.2, point g, clause 1, Article 9Circular 111/2013/TT-BTCinclude any legal documents that determine trực tiếp bóng đá euro hôm nay relationship of trực tiếp bóng đá euro hôm nay taxpayer with trực tiếp bóng đá euro hôm nay dependant such as:

- A photocopy of trực tiếp bóng đá euro hôm nay document determining trực tiếp bóng đá euro hôm nay obligation of support as prescribed by law (if any).

- A photocopy of trực tiếp bóng đá euro hôm nay Certificate of Residence Information or Notification of Personal Identification Number and Information in trực tiếp bóng đá euro hôm nay National Database on Population or other documents issued by trực tiếp bóng đá euro hôm nay Police Authority.

- A self-declaration by trực tiếp bóng đá euro hôm nay taxpayer according to trực tiếp bóng đá euro hôm nay form issued withCircular 80/2021/TT-BTC/vb/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-3222C.html#dieu_9 andNghị định 126/2020/NĐ-CPwith confirmation from trực tiếp bóng đá euro hôm nay People's Committee of trực tiếp bóng đá euro hôm nay commune where trực tiếp bóng đá euro hôm nay taxpayer resides concerning trực tiếp bóng đá euro hôm nay dependant living with them.

- A self-declaration by trực tiếp bóng đá euro hôm nay taxpayer according to trực tiếp bóng đá euro hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPwith confirmation from trực tiếp bóng đá euro hôm nay People's Committee of trực tiếp bóng đá euro hôm nay commune where trực tiếp bóng đá euro hôm nay dependant resides, stating trực tiếp bóng đá euro hôm nay dependant is currently residing in trực tiếp bóng đá euro hôm nay locality and has no one to rely on (if not living together).

* For resident individuals who are foreigners:

Resident individuals who are foreigners and do not have trực tiếp bóng đá euro hôm nay documentation as guided for each specific case mentioned above must have equivalent legal documents to serve as a basis for proving trực tiếp bóng đá euro hôm nay dependant.

* For taxpayers working in economic organizations, administrative, and career agencies with parents, spouses, children, and others eligible to be considered dependants as declared in trực tiếp bóng đá euro hôm nay taxpayer's profile:

Documentation to prove dependants follows trực tiếp bóng đá euro hôm nay guidance at sub-items g.1, g.2, g.3, g.4, g.5, point g, clause 1, Article 9Thông tư 111/2013/TT-BTC, or only a Registration Declaration Form for dependants according to trực tiếp bóng đá euro hôm nay form issued withCircular 80/2021/TT-BTCandNghị định 126/2020/NĐ-CPwith confirmation from trực tiếp bóng đá euro hôm nay Head of trực tiếp bóng đá euro hôm nay unit on trực tiếp bóng đá euro hôm nay left side of trực tiếp bóng đá euro hôm nay form.

trực tiếp bóng đá euro hôm nay Head of trực tiếp bóng đá euro hôm nay unit is only responsible for trực tiếp bóng đá euro hôm nay following details: name, year of birth, and relationship of trực tiếp bóng đá euro hôm nay dependant to trực tiếp bóng đá euro hôm nay taxpayer; for other details, trực tiếp bóng đá euro hôm nay taxpayer declares and takes responsibility.

Note: From trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay Tax Authority announces trực tiếp bóng đá euro hôm nay completion of data connection with trực tiếp bóng đá euro hôm nay National Database on Population, taxpayers are not required to submit trực tiếp bóng đá euro hôm nay above-mentioned documents proving dependants if trực tiếp bóng đá euro hôm nay information in these documents is already available in trực tiếp bóng đá euro hôm nay National Database on Population.