lịch trực tiếp bóng đá hôm nayAre parents-in-law considered dependants for personal exemption in Vietnam?
Are parents-in-law considered dependants for personal exemption in Vietnam?
Based on lịch trực tiếp bóng đá hôm nay provisions at point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Parts relating to personal income tax on individuals in business in this Article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC), which stipulates deductions for family circumstances as follows:
Deductible Amounts
Deductions as guided in this Article are amounts subtracted from lịch trực tiếp bóng đá hôm nay taxable income of individuals before determining lịch trực tiếp bóng đá hôm nay taxable income from wages, salaries, and business. Specifically, as follows:
1. Family Circumstances Deduction
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d) dependants include:
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d.3) Biological father, biological mother; parents-in-law (orfather-in-law, mother-in-law); stepfather, stepmother; legal adoptive father, legal adoptive mother of lịch trực tiếp bóng đá hôm nay taxpayer who meet lịch trực tiếp bóng đá hôm nay conditions at point e, clause 1, this Article.
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e) Individuals considered dependants under lịch trực tiếp bóng đá hôm nay guidance at items d.2, d.3, d.4, point d, clause 1 of this Article must meet lịch trực tiếp bóng đá hôm nay following conditions:
e.1) For individuals of working age, they must concurrently meet lịch trực tiếp bóng đá hôm nay following conditions:
e.1.1) Disabled, incapable of working.
e.1.2) No income or average monthly income from all sources not exceeding 1,000,000 VND.
e.2) For individuals not of working age, they must have no income or average monthly income from all sources not exceeding 1,000,000 VND.
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Thus, parents-in-law are considered dependants for personal exemption when they meet lịch trực tiếp bóng đá hôm nay following conditions:
* For individuals of working age, they must concurrently meet lịch trực tiếp bóng đá hôm nay following conditions:
- Disabled, incapable of working.
- No income or average monthly income from all sources not exceeding 1,000,000 VND.
* For individuals not of working age, they must have no income or average monthly income from all sources not exceeding 1,000,000 VND.
Are parents-in-law considereddependants forpersonal exemption in Vietnam? (Image from Internet)
Vietnam: What does lịch trực tiếp bóng đá hôm nay document proving dependants for personal exemption for parents-in-law include?
lịch trực tiếp bóng đá hôm nay document evidencing dependants for personal exemption for parents-in-law is stipulated at item g.3, point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC, amended by Article 1 ofCircular 79/2022/TT-BTCas follows:
- Photocopy of an ID card or citizen ID card.
- Legal documents determining lịch trực tiếp bóng đá hôm nay relationship of lịch trực tiếp bóng đá hôm nay dependant with lịch trực tiếp bóng đá hôm nay taxpayer such as a photocopy of lịch trực tiếp bóng đá hôm nay Certificate of Information on Residence or lịch trực tiếp bóng đá hôm nay Notice of Personal Identification Number and information in lịch trực tiếp bóng đá hôm nay National Population Database, or other documents issued by lịch trực tiếp bóng đá hôm nay Police Authority, birth certificate, decision recognizing lịch trực tiếp bóng đá hôm nay parent-child relationship by lịch trực tiếp bóng đá hôm nay competent State authority.
In lịch trực tiếp bóng đá hôm nay case of working-age individuals, in addition to lịch trực tiếp bóng đá hôm nay above-mentioned documents, lịch trực tiếp bóng đá hôm nay evidence must include supporting documents proving lịch trực tiếp bóng đá hôm nay individual is disabled and incapable of working, such as a photocopy of lịch trực tiếp bóng đá hôm nay Disability Certificate according to lịch trực tiếp bóng đá hôm nay law on persons with disabilities, medical records for individuals with illnesses incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).
Can Both Spouses Register lịch trực tiếp bóng đá hôm nay Same dependant for personal exemption?
According to lịch trực tiếp bóng đá hôm nay provisions at item c.2, point c, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Parts relating to personal income tax on individuals in business in this Article are abolished by clause 6, Article 25 ofCircular 92/2015/TT-BTC), as follows:
Deductible Amounts
Deductions as guided in this Article are amounts subtracted from lịch trực tiếp bóng đá hôm nay taxable income of individuals before determining lịch trực tiếp bóng đá hôm nay taxable income from wages, salaries, and business. Specifically, as follows:
1. Family Circumstances Deduction
According to lịch trực tiếp bóng đá hôm nay provisions of Article 19 of lịch trực tiếp bóng đá hôm nay Personal Income Tax Law; clause 4, Article 1 of lịch trực tiếp bóng đá hôm nay Law amending and supplementing some articles of lịch trực tiếp bóng đá hôm nay Personal Income Tax Law; Article 12 of Decree No. 65/2013/ND-CP, family circumstance deductions are implemented as follows:
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c) Principles of family circumstance deduction calculation
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c.2) Family circumstance deductions for dependants
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c.2.4) Each dependant is only counted for deduction once in a year for one taxpayer. In case multiple taxpayers share a dependant, they must agree among themselves to register lịch trực tiếp bóng đá hôm nay family circumstance deduction for one taxpayer.
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Based on lịch trực tiếp bóng đá hôm nay regulation that each dependant is only deducted once for one taxpayer in a tax year.
Therefore, if both spouses share one dependant, they must discuss and agree on who will register that dependant for lịch trực tiếp bóng đá hôm nay family circumstance deduction.
