What are documents proving dependants for children under 18 years lịch trực tiếp bóng đá hôm nay age in Vietnam?

What are documents proving dependants for children under 18 years lịch trực tiếp bóng đá hôm nay age in Vietnam?

At point g, clause 1, Article 9 lịch trực tiếp bóng đá hôm nay Circular 111/2013/TT-BTC amended by Article 1 lịch trực tiếp bóng đá hôm nay Circular 79/2022/TT-BTC and clause 6, Article 25 lịch trực tiếp bóng đá hôm nay Circular 92/2015/TT-BTC, the documents proving dependants for children under 18 years lịch trực tiếp bóng đá hôm nay age include the following documents:

Deductions

The deductions guided in this Article are the amounts deducted from the taxable income lịch trực tiếp bóng đá hôm nay the person before calculating taxable income from wages, remunerations, and business. In particular:

1. Personal deductions

According to Article 19 lịch trực tiếp bóng đá hôm nay the Law on Personal income tax, Clause 4 Article 1 lịch trực tiếp bóng đá hôm nay the Law on the amendments to the Law on Personal income tax, and Article 12 lịch trực tiếp bóng đá hôm nay the Decree No. 65/2013/ND-CP:

g) Documents proving dependants

g.1) Children:

g.1.1)For children under 18 years lịch trực tiếp bóng đá hôm nay age: photocopies lịch trực tiếp bóng đá hôm nay the Certificates lịch trực tiếp bóng đá hôm nay birth and ID cards or Citizen ID cards (if any).

g.1.2) For children from 18 years lịch trực tiếp bóng đá hôm nay age and over that are disabled and incapable lịch trực tiếp bóng đá hôm nay work:

g.1.2.1) Photocopies lịch trực tiếp bóng đá hôm nay the Certificates lịch trực tiếp bóng đá hôm nay birth and ID cards or Citizen ID cards (if any).

g.1.2.2) Photocopies lịch trực tiếp bóng đá hôm nay Certificates lịch trực tiếp bóng đá hôm nay disability according to regulations lịch trực tiếp bóng đá hôm nay law on the disabled.

g.1.3) For children in school mentioned in sub-point d.1.3 point d clause 1 lịch trực tiếp bóng đá hôm nay this Article:

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Therefore, documents proving dependants for children under 18 years lịch trực tiếp bóng đá hôm nay age include:

- Photocopies lịch trực tiếp bóng đá hôm nay the Certificates lịch trực tiếp bóng đá hôm nay birth

- ID cards or Citizen ID cards (if any)

What are documents proving dependants for children under 18 years lịch trực tiếp bóng đá hôm nay age in Vietnam?  (Image from the Internet)

Can children under 18 years lịch trực tiếp bóng đá hôm nay age be eligible for deduction based on family circumstances in Vietnam?

According to Article 9 lịch trực tiếp bóng đá hôm nay Circular 111/2013/TT-BTC amended by clause 6, Article 25 lịch trực tiếp bóng đá hôm nay Circular 92/2015/TT-BTC, the deductions are regulated as follows:

Deductions

The deductions guided in this Article are the amounts deducted from the taxable income lịch trực tiếp bóng đá hôm nay the person before calculating taxable income from wages, remunerations, and business. In particular:

1. Personal deductions

According to Article 19 lịch trực tiếp bóng đá hôm nay the Law on Personal income tax, Clause 4 Article 1 lịch trực tiếp bóng đá hôm nay the Law on the amendments to the Law on Personal income tax, and Article 12 lịch trực tiếp bóng đá hôm nay the Decree No. 65/2013/ND-CP:

...

d) Dependants include:

d.1) Children, legitimate adopted children, illegitimate children, stepchildren. To be specific:

d.1.1) Children under 18 years lịch trực tiếp bóng đá hôm nay age.

Example 10: A child lịch trực tiếp bóng đá hôm nay Mr. H born on July 25, 2014 is considered a dependant from July 2014.

d.1.2) Children from 18 years lịch trực tiếp bóng đá hôm nay age and over that are disabled and incapable lịch trực tiếp bóng đá hôm nay work.

d.1.3) Children studying in Vietnam or overseas in universities, college, vocational schools, including children from 18 years lịch trực tiếp bóng đá hôm nay age and over in high schools (including the period awaiting university enrolment result from June to September in 12th grade) that have no income or have the average monthly income lịch trực tiếp bóng đá hôm nay  ≤ 1.000.000 VND in the year from all sources.

Therefore, children under 18 years old (counted in months) are eligible for deduction based on family circumstances. In addition, the following cases are also eligible for deduction based on family circumstances:

- Children from 18 years lịch trực tiếp bóng đá hôm nay age and over that are disabled and incapable lịch trực tiếp bóng đá hôm nay work,

- Children studying in Vietnam or overseas in universities, college, vocational schools, including children from 18 years lịch trực tiếp bóng đá hôm nay age and over in high schools (including the period awaiting university enrolment result from June to September in 12th grade) that have no income or have the average monthly income lịch trực tiếp bóng đá hôm nay  ≤ 1.000.000 VND in the year from all sources.

How much is reduction based on family circumstances for dependants under 18 years lịch trực tiếp bóng đá hôm nay age in Vietnam?

According to Article 19 lịch trực tiếp bóng đá hôm nay the Personal Income Tax Law 2007 amended by Article 1 lịch trực tiếp bóng đá hôm nay Resolution 954/2020/UBTVQH14, the reduction based on family circumstances is regulated as follows:

Reduction based on family circumstances

1. Reduction based on family circumstances means a sum lịch trực tiếp bóng đá hôm nay money deductible from pre-tax income from business, salary or wage lịch trực tiếp bóng đá hôm nay a resident taxpayer. Reduction based on family circumstances consists lịch trực tiếp bóng đá hôm nay the following two parts:

a/ Personal exemption: 11 million VND/month (132 million VND/year);

b/ Dependent exemption: 4,4 million VND/dependent/month.

2. The level lịch trực tiếp bóng đá hôm nay reduction based on family circumstances applicable to dependants is determined on the principle that each dependant may be counted only once for tax reduction for a taxpayer.

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Therefore, the reduction based on family circumstances for children under 18 years old is 4,400,000 VND/month.

Best Regards!