What contents are included in xem bóng đá trực tiếp vtv2 tax registration form No. 20-dk-tct according to Circular 105 in Vietnam?

What contents are included in xem bóng đá trực tiếp vtv2 tax registration form No. 20-dk-tct according to Circular 105 in Vietnam?

xem bóng đá trực tiếp vtv2 tax registration form No. 20-dk-tct according to Circular 105/2020/TT-BTC is for registering dependent deductions based on family circumstances.

You can view xem bóng đá trực tiếp vtv2 detailed tax registration form number 20-dk-tct according to Circular 105 here.

What contents are included in xem bóng đá trực tiếp vtv2 tax registration form No. 20-dk-tct according to Circular 105 in Vietnam? - image from internet

What documents are included in xem bóng đá trực tiếp vtv2 application for initial tax registration of xem bóng đá trực tiếp vtv2 dependent in Vietnam?

Pursuant to Clause 10 Article 7 of xem bóng đá trực tiếp vtv2 Circular 105/2020/TT-BTC stipulating location of submission and application for initial tax registration:

Location of submission and application for initial tax registration

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10. As for xem bóng đá trực tiếp vtv2 dependent specified in point 1 clause 2 Article 4 hereof, xem bóng đá trực tiếp vtv2 application for initial tax registration is as follows:

a) If xem bóng đá trực tiếp vtv2 individual authorizes xem bóng đá trực tiếp vtv2 income payer to apply for tax registration for xem bóng đá trực tiếp vtv2 dependent, xem bóng đá trực tiếp vtv2 application for tax registration shall be filed with xem bóng đá trực tiếp vtv2 income payer.

Required documents in an application for tax registration of xem bóng đá trực tiếp vtv2 dependent: a letter of authorization and documentation of xem bóng đá trực tiếp vtv2 dependent (copy of unexpired citizen identification card or copy of unexpired ID card, for a Vietnamese dependent aged at least 14; copy of birth certificate or copy of unexpired passport, for a Vietnamese dependent aged less than 14; copy of passport, for a dependent who is a foreign national or overseas Vietnamese).

xem bóng đá trực tiếp vtv2 income payer shall consolidate and file xem bóng đá trực tiếp vtv2 application form for tax registration No. 20-DK-TH-TCT hereto appended with their supervisory tax authority.

b) If xem bóng đá trực tiếp vtv2 individual does not authorize xem bóng đá trực tiếp vtv2 income payer to apply for tax registration for xem bóng đá trực tiếp vtv2 dependent, xem bóng đá trực tiếp vtv2 application for tax registration shall be filed with xem bóng đá trực tiếp vtv2 tax authority as prescribed in clause 9 hereof. Required documents in xem bóng đá trực tiếp vtv2 application for tax registration:

- Application form for tax registration No. 20-DK-TCT hereto appended;

- Copy of unexpired citizen identification card or copy of unexpired ID card, for a Vietnamese dependent aged at least 14; copy of birth certificate or copy of unexpired passport, for a Vietnamese nationality dependent aged less than 14; copy of passport, for a dependent who is a foreign national or overseas Vietnamese.

If an individual, with respect to his/her personal income tax, has claimed dependent(s) for personal exemption before xem bóng đá trực tiếp vtv2 date of entry of xem bóng đá trực tiếp vtv2 Circular No. 95/2016/TT-BTC dated June 28, 2016 of xem bóng đá trực tiếp vtv2 Ministry of Finance, but has not applied for tax registration for xem bóng đá trực tiếp vtv2 dependent(s), he/she shall file an application for tax registration as required in this clause to enable xem bóng đá trực tiếp vtv2 TIN(s) to be issued to xem bóng đá trực tiếp vtv2 dependent(s).

As regulations above, xem bóng đá trực tiếp vtv2 application for initial tax registration of xem bóng đá trực tiếp vtv2 dependent in Vietnam includes:

- Application form for tax registration No. 20-DK-TCT

- Copy of unexpired citizen identification card or copy of unexpired ID card, for a Vietnamese dependent aged at least 14;

- Copy of birth certificate or copy of unexpired passport, for a Vietnamese nationality dependent aged less than 14;

- Copy of passport, for a dependent who is a foreign national or overseas Vietnamese.

Who are dependents according to xem bóng đá trực tiếp vtv2 law in Vietnam?

Pursuant to Article 19 of xem bóng đá trực tiếp vtv2 Law on Personal Income Tax in 2007 (amended by Article 1 of xem bóng đá trực tiếp vtv2 Resolution 954/2020/UBTVQH14) stipulating reduction based on family circumstances:

Reduction based on family circumstances

1. Reduction based on family circumstances means a sum of money deductible from pre-tax income from business, salary or wage of a resident taxpayer. Reduction based on family circumstances consists of xem bóng đá trực tiếp vtv2 following two parts:

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

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

2. xem bóng đá trực tiếp vtv2 level of reduction based on family circumstances applicable to dependants is determined on xem bóng đá trực tiếp vtv2 principle that each dependant may be counted only once for tax reduction for a taxpayer.

3. Dependants of a taxpayer means persons a taxpayer is responsible for nurturing or taking care of, including:

a/ His/her minor children or disabled children who are incapable of working;

b/ Individuals who have no income or have incomes not exceeding xem bóng đá trực tiếp vtv2 prescribed level, including adult children who are studying at a university, college, professional secondary school or job-training establishment; his/her spouse who is incapable of working; his/her parents who are beyond xem bóng đá trực tiếp vtv2 working age or incapable of working; other supportless persons whom xem bóng đá trực tiếp vtv2 taxpayer has to directly nurture.

xem bóng đá trực tiếp vtv2 Government shall specify xem bóng đá trực tiếp vtv2 income level and declaration for identification of dependants to be counted for reduction based on family circumstances.

As regulations above, dependants of a taxpayer means persons a taxpayer is responsible for nurturing or taking care of, including:

- His/her minor children or disabled children who are incapable of working;

- Individuals who have no income or have incomes not exceeding xem bóng đá trực tiếp vtv2 prescribed level, including adult children who are studying at a university, college, professional secondary school or job-training establishment; his/her spouse who is incapable of working; his/her parents who are beyond xem bóng đá trực tiếp vtv2 working age or incapable of working; other supportless persons whom xem bóng đá trực tiếp vtv2 taxpayer has to directly nurture.

Best regards!