Who are đá bóng trực tiếp dependents of taxpayers in Vietnam in 2025? What is đá bóng trực tiếp family circumstance deduction for each dependent in Vietnam in 2025?
Who are đá bóng trực tiếp dependents of taxpayers in Vietnam in 2025?
Based on point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC(amended by clause 6, Article 25 ofCircular 92/2015/TT-BTC) on deductions:
Article 9. Deductions
đá bóng trực tiếp deductions as guided in this Article are amounts deducted from đá bóng trực tiếp taxable income of an individual before determining đá bóng trực tiếp taxable income from wages, salaries, or business. Specifically:
- Family circumstance deductions
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d) Dependents include:
d.1) Children: biological children, legally adopted children, illegitimate children, stepchildren of a wife, stepchildren of a husband, specifically including:
d.1.1) Children under 18 years old (calculated by full month).
Example 10: Mr. H's child born on July 25, 2014, is considered a dependent from July 2014.
d.1.2) Children aged 18 or older who are disabled and unable to work.
d.1.3) Children studying domestically or abroad at đá bóng trực tiếp university, college, professional secondary, or vocational education levels, including children aged 18 or older studying at đá bóng trực tiếp high school level (including đá bóng trực tiếp period waiting for university exam results from June to September of grade 12) with no income or average monthly income in a year from all income sources not exceeding 1,000,000 VND.
d.2) đá bóng trực tiếp spouse of đá bóng trực tiếp taxpayer meeting đá bóng trực tiếp conditions at point dd, clause 1, this Article.
d.3) Biological father, biological mother; father-in-law, mother-in-law (or father of husband, mother of husband); stepfather, stepmother; legal adoptive father or mother of đá bóng trực tiếp taxpayer meeting đá bóng trực tiếp conditions at point dd, clause 1, this Article.
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According to đá bóng trực tiếp above regulations, đá bóng trực tiếp dependents of đá bóng trực tiếp taxpayer in 2025 are đá bóng trực tiếp following subjects:
[1] Children
Biological children, legally adopted children, illegitimate children, stepchildren of a wife, stepchildren of a husband, specifically including:
- Children under 18 years old (calculated by full month).
- Children aged 18 or older who are disabled and unable to work.
- Children studying in Vietnam or abroad at đá bóng trực tiếp university, college, professional secondary, or vocational education level, including children aged 18 or older studying at đá bóng trực tiếp high school level with no income or average monthly income in a year from all income sources not exceeding 1,000,000 VND.
[2] Spouseof đá bóng trực tiếp taxpayer when meeting all đá bóng trực tiếp following conditions:
- Disabled and unable to work.
- Having no income or having an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
- For those outside đá bóng trực tiếp working age, there must be no income or an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
[3] Biological father, biological mother; father-in-law, mother-in-law (or father of husband, mother of husband); stepfather, stepmother; legal adoptive father or motherof đá bóng trực tiếp taxpayer when meeting all đá bóng trực tiếp following conditions:
- Disabled and unable to work.
- Having no income or having an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
- For those outside đá bóng trực tiếp working age, there must be no income or an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
[4] Other individuals without supportwhom đá bóng trực tiếp taxpayer is directly supporting and meeting đá bóng trực tiếp regulatory conditions, including:
- Biological siblings of đá bóng trực tiếp taxpayer.
- Grandparents on both sides; uncles, aunts, maternal and paternal uncles, of đá bóng trực tiếp taxpayer.
- Nephews and nieces of đá bóng trực tiếp taxpayer, including children of biological siblings.
- Other individuals who must be directly supported according to đá bóng trực tiếp law.
Who are đá bóng trực tiếp dependents of taxpayers in Vietnam in 2025? What is đá bóng trực tiếp family circumstance deduction for each dependent in Vietnam in 2025? (Image from đá bóng trực tiếp Internet)
What is đá bóng trực tiếp family circumstance deduction for each dependent in Vietnam in 2025?
Based on Article 1 ofResolution 954/2020/UBTVQH14onthe family circumstance deduction:
Article 1. Family circumstance deduction
Adjust đá bóng trực tiếp family circumstance deduction stipulated in clause 1, Article 19 of đá bóng trực tiếp Personal Income Tax Law No. 04/2007/QH12, amended and supplemented under Law No. 26/2012/QH13 as follows:
- đá bóng trực tiếp deduction for đá bóng trực tiếp taxpayer is 11 million VND/month (132 million VND/year);
- đá bóng trực tiếp deduction for each dependent is 4.4 million VND/month.
Thus, đá bóng trực tiếp family circumstance deduction for each dependent of đá bóng trực tiếp taxpayer is 4.4 million VND/month.
What is đá bóng trực tiếp first-time taxpayer registration deadline on behalf of đá bóng trực tiếp dependent in Vietnam?
Based on Article 33 ofđá bóng trực tiếp Law on Tax Administration 2019onthe first-time taxpayer registration deadline:
Article 33. First-time taxpayer registration deadline
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- Organizations and individuals paying income are responsible for taxpayer registration on behalf of individuals with income no later than 10 working days from đá bóng trực tiếp date đá bóng trực tiếp tax obligation arises if đá bóng trực tiếp individual does not have a tax code; taxpayer registration on behalf of đá bóng trực tiếp dependents of đá bóng trực tiếp taxpayer no later than 10 working days from đá bóng trực tiếp date đá bóng trực tiếp taxpayer registers for family circumstance deduction according to đá bóng trực tiếp law if đá bóng trực tiếp dependent does not have a tax code.
According to đá bóng trực tiếp above regulations, đá bóng trực tiếp first-time taxpayer registration deadline on behalf of đá bóng trực tiếp dependents of đá bóng trực tiếp taxpayer is no later than 10 working days from đá bóng trực tiếp date đá bóng trực tiếp taxpayer registers for family circumstance deduction according to đá bóng trực tiếp law if đá bóng trực tiếp dependent does not have a tax code.
