Pursuant to Article 1 of Circular 79/2022/TT-BTC Amending and supplementing Point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance guiding implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax as follows:
g) Documents proving dependents
g.1) For children:
g.1.1) For children under 18 years of age: photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).
g.1.2) For children from 18 years of age and over that are disabled and incapable of work:
g.1.2.1) Photocopies of Certificates of birth and ID cards or Citizen ID cards (if any) .
g.1.2.2) Photocopies of Certificates of disability according to regulations of law on the disabled.
g.1.3) For children in school mentioned in sub-point d.1.3 point d clause 1 of this Article:
g.1.3.1) Photocopies of the Certificates of Birth.
g.1.3.2) Photocopies of the student’s cards or declarations certified by the schools, or other papers proving the study at universities, colleges, high schools or vocational schools.
g.1.4) For adopted children, illegitimate children, stepchildren: apart from the aforesaid papers, other papers proving the relationship are required, such as photocopies of the decisions on certification of adoption and decisions on recognition of parent or child acknowledgement made by competent authorities…
g.2) For spouse:
– A photocopy of the ID or Citizen ID card.
– A photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority (which proves the husband and wife relationship) or a photocopy of the Certificate of marriage.
If the spouse is of working age, other papers proving the dependent’s incapability of work are required, apart from the aforesaid papers, such as a photocopy of the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (suffering from AIDS, cancer, chronic kidney failure, etc.).
g.3) For biological father, biological mother, father-in-law, mother-in-law, stepfather, stepmother, legal adoptive father, legal adoptive mother:
– Photocopies of ID cards or Citizen ID cards.
– Legitimate papers proving the relationship between the dependents and the taxpayer such as a photocopy of the written confirmation of residence or notice of personal identification number and citizen information in national population database or another paper issued by the police authority, certificates of birth, decisions on recognition of parent or child acknowledgement made by competent authorities.
If the parental figures are of working age, other papers proving the dependent’s incapability of work are required, apart from the aforesaid papers, such as a photocopy of the Certificate of disability according to regulations of law on the disabled that are incapable of works, a photocopy of the medical record of the ill person incapable of work (suffering from AIDS, cancer, chronic kidney failure, etc.).
g.4) For other individuals mentioned in sub-point d.4 point d clause 1 of this Article, the proving documents include:
g.4.1) Photocopies of ID cards or Citizen ID cards or certificates of birth.
g.4.2) Other legitimate papers to determine the custody as prescribed by law.
If the dependents are of working age, other papers proving the dependent’s incapability of work is required, apart from the aforesaid papers, such as the Certificate of disability according to regulations of law on the disabled that are incapable of work, a photocopy of the medical record of the ill person incapable of work (sufferer from AIDS, cancer, chronic kidney failure, etc.)
The legitimate papers mentioned in sub-point g.4.2 point g clause 1 of this Article are any legal document that proves the relationship between the taxpayer and the dependent, such as:
– Photocopies of the papers proving the custody prescribed by law (if any).
– Photocopies of Certificates of residence information or Notice of personal identification number and information in the National Population Database or other documents issued by the Police Department.
– A declaration that the dependent is living with the taxpayer, which is made by the taxpayer using the form enclosed with the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration and certified by the People’s Committee of the commune where the taxpayer resides.
– A declaration that the dependent is residing locally and living alone, which is made by the taxpayer using the form enclosed with the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration and certified by the People’s Committee of the commune where the taxpayer resides.
g.5) If the resident is a foreigner, equivalent legal documents proving the dependent are required.
g.6) Where the taxpayer working in economic organizations and public services agencies has specified his dependents being his parents, spouse, children, and other dependents in his or her résumé, the documents proving the dependents are the documents mentioned in sub-points g.1, g.2, g.3, g.4 and g.5 point g clause 1 of this Article or only the dependent registration form certified by the head of the unit on the left which is provided in the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration.
The head of the unit is only responsible for the names of dependents, their years of birth and relationship with the taxpayer. The taxpayer is responsible for other information.
g.7) From the date on which the tax authority notifies the taxpayer that the connection with the national population database is completed, the taxpayer is not required to submit the aforesaid documents proving the dependents if the information in such documents has been incorporated into the national population database.