xoilac tv trực tiếp bóng đá hôm nayVietnam: How many dependents may e teacher register for personal deduction?
Who are dependents in Vietnam?
According to xoilac tv trực tiếp bóng đá hôm nay provisions at point d, clause 1, Article 9 ofCircular No. 111/2013/TT-BTC, which have been annulled by clause 6, Article 25 ofCircular No. 92/2015/TT-BTC, dependents include:
Children: Children, legitimate adopted children, illegitimate children, stepchildren.
- Children under 18 years old (calculated by full months).
- Children 18 years old and older who are disabled and incapable of working.
- Children studying in Vietnam or overseas in universities, colleges, or vocational schools, including children from 18 years of age and over in high schools (including xoilac tv trực tiếp bóng đá hôm nay period awaiting university enrolment results from June to September in 12th grade) that have no income or have xoilac tv trực tiếp bóng đá hôm nay average monthly income of ≤ 1.000.000 VND in xoilac tv trực tiếp bóng đá hôm nay year from all sources.
Spouse of xoilac tv trực tiếp bóng đá hôm nay taxpayer.
- For individuals within working age, xoilac tv trực tiếp bóng đá hôm nay following conditions must be met simultaneously:
+ Being disabled and incapable of working.
+ Having no income or having an average monthly income in xoilac tv trực tiếp bóng đá hôm nay year from all sources not exceeding 1 million VND.
- Individuals outside working agemust have no income or have an average monthly income in xoilac tv trực tiếp bóng đá hôm nay year from all sources not exceeding 1 million VND.
Biological parents; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legal adoptive parents.
- For individuals within working age, xoilac tv trực tiếp bóng đá hôm nay following conditions must be met simultaneously:
+ Being disabled and incapable of working.
+ Having no income or having an average monthly income in xoilac tv trực tiếp bóng đá hôm nay year from all sources not exceeding 1 million VND.
- Individuals outside working agemusthave no income or have an average monthly income in xoilac tv trực tiếp bóng đá hôm nay year from all sources not exceeding 1 million VND.
Other individuals include:
- Sibling of xoilac tv trực tiếp bóng đá hôm nay taxpayer.
- Paternal grandfather, paternal grandmother; maternal grandfather, maternal grandmother; aunt, uncle of xoilac tv trực tiếp bóng đá hôm nay taxpayer.
- Nephew or niece of xoilac tv trực tiếp bóng đá hôm nay taxpayer including Children of siblings.
- Other persons directly supported under xoilac tv trực tiếp bóng đá hôm nay law.
How many dependents may a teacher in Vietnam register for personal deduction? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How many dependents may a teacher in Vietnam register for personal deduction?
According to xoilac tv trực tiếp bóng đá hôm nay provisions ofResolution No. 954/2020/UBTVQH14, personal deduction includes two parts: deduction for taxpayerand deduction for each dependent. Taxpayers in general, and teachers in particular, are unequivocally entitled to personal deductionfor themselves when calculating personal income tax.Currently, there is no regulation limiting xoilac tv trực tiếp bóng đá hôm nay maximum number of dependents that can be registered for personal deduction.
Under point c, clause 1, Article 9 ofCircular No. 111/2013/TT-BTC, which has been annulled by clause 6, Article 25 ofCircular No. 92/2015/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay principle of personal deduction calculation is as follows:
- xoilac tv trực tiếp bóng đá hôm nay taxpayer, who has income from wages and salaries, is naturally entitled to xoilac tv trực tiếp bóng đá hôm nay personal deduction;
- xoilac tv trực tiếp bóng đá hôm nay taxpayer is entitled to personal deduction for dependents when xoilac tv trực tiếp bóng đá hôm nay taxpayer has completedtaxpayer registration and has been issued a TIN.
- Each dependent is only calculated for a personal deduction once in a tax year. In casemultiple taxpayers share xoilac tv trực tiếp bóng đá hôm nay same dependent, they must agree to register xoilac tv trực tiếp bóng đá hôm nay personal deduction for one taxpayer.
Thus, xoilac tv trực tiếp bóng đá hôm nay current Vietnameselaw does not limit xoilac tv trực tiếp bóng đá hôm nay number of dependents for a taxpayer in general or teacher in particular, as long as xoilac tv trực tiếp bóng đá hôm nay dependent is eligible for deduction and meets xoilac tv trực tiếp bóng đá hôm nay corresponding conditions as prescribed, xoilac tv trực tiếp bóng đá hôm nay personal deduction will be applied.
What arethe personal deductions for teachers in Vietam?
xoilac tv trực tiếp bóng đá hôm nay current personal deductions shall followResolution No. 954/2020/UBTVQH14:
- xoilac tv trực tiếp bóng đá hôm nay deduction for taxpayeris 11 million VND/month (equivalent to 132 million VND/year);
- xoilac tv trực tiếp bóng đá hôm nay deduction for each dependent is 4.4 million VND/month.
What are theprocedures for registration of dependents by teachers in Vietnam?
According to xoilac tv trực tiếp bóng đá hôm nay provisions in Article 3 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, when teachers generate income from wages and salaries, they are also subject to personal income tax.
Under Section 1, Part 2 of xoilac tv trực tiếp bóng đá hôm nay Administrative Procedures amended and supplemented in xoilac tv trực tiếp bóng đá hôm nay Taxation and Customs sector issued together withQuyết định 40/QĐ-BTC năm 2023, xoilac tv trực tiếp bóng đá hôm nay procedures for registration of dependents for personal deduction for individuals earningincome from wages and salaries are regulated as follows:
Step 1:Register and submit documentsproving dependents
- Register dependents:
Case (1):xoilac tv trực tiếp bóng đá hôm nay taxpayer submits xoilac tv trực tiếp bóng đá hôm nay initial application for registration of dependents for personal deduction for xoilac tv trực tiếp bóng đá hôm nay entire period of deduction calculation to xoilac tv trực tiếp bóng đá hôm nay income payer (if xoilac tv trực tiếp bóng đá hôm nay taxpayer files through xoilac tv trực tiếp bóng đá hôm nay income payer) no later than xoilac tv trực tiếp bóng đá hôm nay tax declaration deadline (or prior to submitting xoilac tv trực tiếp bóng đá hôm nay tax finalization application of xoilac tv trực tiếp bóng đá hôm nay income payer according to xoilac tv trực tiếp bóng đá hôm nay provisions of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019).
xoilac tv trực tiếp bóng đá hôm nay income payer retains one (01) application and submits one (01) application to xoilac tv trực tiếp bóng đá hôm nay directly managing Tax authority at xoilac tv trực tiếp bóng đá hôm nay same time as xoilac tv trực tiếp bóng đá hôm nay personal income tax (PIT) declaration of xoilac tv trực tiếp bóng đá hôm nay tax period (or when submitting xoilac tv trực tiếp bóng đá hôm nay PIT finalization application according to xoilac tv trực tiếp bóng đá hôm nay provisions of xoilac tv trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá việt).
Case (2):xoilac tv trực tiếp bóng đá hôm nay taxpayer directly declares tax with xoilac tv trực tiếp bóng đá hôm nay tax authority, and submits xoilac tv trực tiếp bóng đá hôm nay application for registration of dependents to xoilac tv trực tiếp bóng đá hôm nay directly managing Tax authority at xoilac tv trực tiếp bóng đá hôm nay same time as xoilac tv trực tiếp bóng đá hôm nay personal income tax declaration of xoilac tv trực tiếp bóng đá hôm nay tax period according to xoilac tv trực tiếp bóng đá hôm nay provisions of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019or when submitting xoilac tv trực tiếp bóng đá hôm nay tax finalization application as prescribed.
Specifically, for other dependents (e.g., siblings, grandparents, aunts, uncles...), according to xoilac tv trực tiếp bóng đá hôm nay guidelines in sub-item d.4, point d, clause 1, Article 9 ofCircular No. 111/2013/TT-BTCdated August 15, 2013, of xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance, xoilac tv trực tiếp bóng đá hôm nay latest deadline for personal deduction registration is December 31 of xoilac tv trực tiếp bóng đá hôm nay tax year.
During xoilac tv trực tiếp bóng đá hôm nay personal deduction period, if there are changes (increase/decrease) in dependents or changes in workplaces, xoilac tv trực tiếp bóng đá hôm nay taxpayer must re-register dependents (applications, deadlines, steps, procedures as initial dependent registration).
- Submit proof of dependents: No later than 03 months from xoilac tv trực tiếp bóng đá hôm nay date of initial dependent registration, xoilac tv trực tiếp bóng đá hôm nay taxpayer prepares an application proving dependents according to xoilac tv trực tiếp bóng đá hôm nay guidelines in Article 1 ofCircular No. 79/2022/TT-BTCand sends it to xoilac tv trực tiếp bóng đá hôm nay income payer or xoilac tv trực tiếp bóng đá hôm nay tax authority (where xoilac tv trực tiếp bóng đá hôm nay initial dependent registration form was submitted).
During xoilac tv trực tiếp bóng đá hôm nay personal deduction period, if there are changes (increase/decrease) in dependents or changes in workplaces, xoilac tv trực tiếp bóng đá hôm nay taxpayer must re-submit proof of dependents (applications, steps, procedures as initial proof of dependents).
Step 2:Tax authority receives xoilac tv trực tiếp bóng đá hôm nay application:
- In case xoilac tv trực tiếp bóng đá hôm nay application is submitted directly to xoilac tv trực tiếp bóng đá hôm nay tax authority orsent via postal service: xoilac tv trực tiếp bóng đá hôm nay tax authority willreceiveand processthe application as prescribed.
- In case xoilac tv trực tiếp bóng đá hôm nay application is submitted through electronic transactions, xoilac tv trực tiếp bóng đá hôm nay receipt, inspection, acceptance, and processing of xoilac tv trực tiếp bóng đá hôm nay application (and return of results if any) will be done through xoilac tv trực tiếp bóng đá hôm nay electronic data processing system of xoilac tv trực tiếp bóng đá hôm nay tax authority.
