vtv5 trực tiếp bóng đá hôm nayWho is considered a dependant for personal exemptions in Vietnam?
Who is considered a dependant for personal exemptions in Vietnam?
Pursuant to Article 9 vtv5 trực tiếp bóng đá hôm nayCircular 111/2013/TT-BTC(provisions related to personal income tax for business individuals are annulled by Clause 6, Article 25 vtv5 trực tiếp bóng đá hôm nayCircular 92/2015/TT-BTC), clear regulations on dependants are as follows:
Deductions
Deductions as guided in this Article are amounts deducted from the taxable income vtv5 trực tiếp bóng đá hôm nay individuals before determining the taxable income from salary, wages, and business income. Specifically:
- Personal exemptions
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d) dependants include:
d.1) Children: biological children, legally adopted children, illegitimate children, stepchildren vtv5 trực tiếp bóng đá hôm nay the wife, stepchildren vtv5 trực tiếp bóng đá hôm nay the husband, specifically including:
d.1.1) Children under 18 years old (calculated cumulatively by month).
Example 10: Mr. H’s child was born on July 25, 2014, thus counted as a dependant from July 2014.
d.1.2) Children 18 years old and older who are disabled and incapable vtv5 trực tiếp bóng đá hôm nay working.
d.1.3) Children studying in Vietnam or abroad at university, college, vocational school, including children 18 years and older still in high school (counting the time from June to September vtv5 trực tiếp bóng đá hôm nay Grade 12 awaiting university exam results) with no income or average monthly income from all sources not exceeding 1,000,000 VND.
d.2) Spouse vtv5 trực tiếp bóng đá hôm nay the taxpayer meeting the conditions at point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay this Article.
d.3) Biological parents; parents-in-law; stepparents; legally adoptive parents vtv5 trực tiếp bóng đá hôm nay the taxpayer meeting the conditions at point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay this Article.
d.4) Other individuals without support, directly nurtured by the taxpayer and meeting the conditions at point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay this Article, including:
d.4.1) Siblings vtv5 trực tiếp bóng đá hôm nay the taxpayer.
d.4.2) Paternal or maternal grandparents; aunts, uncles vtv5 trực tiếp bóng đá hôm nay the taxpayer.
d.4.3) Nephews and nieces vtv5 trực tiếp bóng đá hôm nay the taxpayer including: children vtv5 trực tiếp bóng đá hôm nay the taxpayer’s siblings.
d.4.4) Other individuals directly nurtured by the taxpayer as stipulated by law.
đ) Individuals considered as dependants according to the guidance at points d.2, d.3, d.4, vtv5 trực tiếp bóng đá hôm nay point d, clause 1, vtv5 trực tiếp bóng đá hôm nay this Article must meet the following conditions:
đ.1) For individuals within working age, all vtv5 trực tiếp bóng đá hôm nay the following conditions must be met:
đ.1.1) Disabled, incapable vtv5 trực tiếp bóng đá hôm nay working.
đ.1.2) No income or average monthly income from all sources not exceeding 1,000,000 VND.
đ.2) For individuals beyond working age, they must have no income or average monthly income from all sources not exceeding 1,000,000 VND.
e) Disabled individuals, incapable vtv5 trực tiếp bóng đá hôm nay working, as guided at point đ.1.1, point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay this Article, are those subject to laws on disabled persons and individuals with diseases that render them incapable vtv5 trực tiếp bóng đá hôm nay working (such as AIDS, cancer, chronic kidney failure, etc.).
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Thus, employees are entitled to personal exemptions for the following dependants:
- Children: biological children, legally adopted children, illegitimate children, stepchildren vtv5 trực tiếp bóng đá hôm nay the wife, stepchildren vtv5 trực tiếp bóng đá hôm nay the husband, specifically including:
+ Children under 18 years old (calculated cumulatively by month).
+ Children 18 years old and older who are disabled and incapable vtv5 trực tiếp bóng đá hôm nay working.
+ Children studying in Vietnam or abroad at university, college, vocational school, including children 18 years and older still in high school (counting the time from June to September vtv5 trực tiếp bóng đá hôm nay Grade 12 awaiting university exam results) with no income or average monthly income from all sources not exceeding 1,000,000 VND.
- Spouse vtv5 trực tiếp bóng đá hôm nay the taxpayer meeting the conditions at point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay Article 9 vtv5 trực tiếp bóng đá hôm nayCircular 111/2013/TT-BTC.
- Biological parents; parents-in-law; stepparents; legally adoptive parents vtv5 trực tiếp bóng đá hôm nay the taxpayer meeting the conditions at point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay Article 9 vtv5 trực tiếp bóng đá hôm nayCircular 111/2013/TT-BTC.
- Other individuals without support, directly nurtured by the taxpayer and meeting the conditions at point đ, clause 1, vtv5 trực tiếp bóng đá hôm nay Article 9 vtv5 trực tiếp bóng đá hôm nayCircular 111/2013/TT-BTC:
+ Siblings vtv5 trực tiếp bóng đá hôm nay the taxpayer.
+ Paternal or maternal grandparents; aunts, uncles vtv5 trực tiếp bóng đá hôm nay the taxpayer.
+ Nephews and nieces vtv5 trực tiếp bóng đá hôm nay the taxpayer including children vtv5 trực tiếp bóng đá hôm nay the taxpayer’s siblings.
+ Other individuals directly nurtured by the taxpayer as stipulated by law.
- Individuals considered as dependants according to the guidance at points d.2, d.3, d.4, point d, clause 1, vtv5 trực tiếp bóng đá hôm nay Article 9Circular 111/2013/TT-BTC
+ For individuals within working age, all vtv5 trực tiếp bóng đá hôm nay the following conditions must be met:
+ Disabled, incapable vtv5 trực tiếp bóng đá hôm nay working.
+ No income or average monthly income from all sources not exceeding 1,000,000 VND.
+ For individuals beyond working age, they must have no income or average monthly income from all sources not exceeding 1,000,000 VND.
- Disabled individuals, incapable vtv5 trực tiếp bóng đá hôm nay working, as guided at point đ.1.1, point đ, clause 1, Article 9Circular 111/2013/TT-BTCare those subject to laws on disabled persons and individuals with diseases that render them incapable vtv5 trực tiếp bóng đá hôm nay working (such as AIDS, cancer, chronic kidney failure, etc.).
Who is considered a dependant for personal exemptions in Vietnam? (Image from the Internet)
What Is the current level vtv5 trực tiếp bóng đá hôm nay personal exemption in Vietnam?
Pursuant to Article 1 vtv5 trực tiếp bóng đá hôm nayResolution 954/2020/UBTVQH14:
Level vtv5 trực tiếp bóng đá hôm nay personal exemption
Adjust the level vtv5 trực tiếp bóng đá hôm nay personal exemption specified in clause 1, Article 19 vtv5 trực tiếp bóng đá hôm nay the Law on Personal Income Tax No. 04/2007/QH12, as amended and supplemented by Law No. 26/2012/QH13 as follows:
- Deduction for the taxpayer: 11 million VND/month (132 million VND/year);
- Deduction for each dependant: 4.4 million VND/month.
Thus, the current level vtv5 trực tiếp bóng đá hôm nay personal exemptions is as follows:
- Taxpayer: 11 million VND/month (132 million VND/year);
- For each dependant: 4.4 million VND/month.
Whatis Appendix 05-3/BK-QTT-TNCN - List vtv5 trực tiếp bóng đá hôm nay personal exemptions for dependants in Vietnam?
Appendix 05-3/BK-QTT-TNCN - Detailed list vtv5 trực tiếp bóng đá hôm nay personal exemptions for dependants is issued withCircular 80/2021/TT-BTCas follows:
Download form 05-3/BK-QTT-TNCN: https://cdn.lawnet.vn/uploads/giao-duc/DVM/05-3-BK-QTT-TNCN.dochere
