Is a deduction trực tiếp bóng đá k+ dependants applicable trực tiếp bóng đá k+ an illegitimate child in Vietnam?

Is a deduction trực tiếp bóng đá k+ dependants applicable trực tiếp bóng đá k+ an illegitimate child in Vietnam?

Based on the provisions set forth in point d, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Contents related to personal income tax trực tiếp bóng đá k+ individuals doing business in this Article are annulled by clause 6, Article 25 ofCircular 92/2015/TT-BTC), taxpayers may register dependants who are illegitimate children if they fall into one of the following three categories:

- Children under 18 years old (calculated by the full month).

Example:Mr. H's child born on July 25, 2014, is considered a dependant from July 2014.

- Children aged 18 or over with disabilities, unable to work.

- Children studying in Vietnam or abroad at the university, college, professional secondary, vocational levels, including children 18 years old or older studying at the high school level (including the period while waiting trực tiếp bóng đá k+ university exam results from June to September in grade 12) who have no income or have an average monthly income in the year from all sources that does not exceed 1,000,000 VND.

Is a deduction trực tiếp bóng đá k+ dependants applicable trực tiếp bóng đá k+ an illegitimate child in Vietnam? (Image from the Internet)

What documents are required to apply trực tiếp bóng đá k+ a deduction trực tiếp bóng đá k+ an illegitimate child in Vietnam?

The required documents trực tiếp bóng đá k+ an application trực tiếp bóng đá k+ a deduction trực tiếp bóng đá k+ an illegitimate child are stipulated at point g, clause 1, Article 9 ofCircular 111/2013/TT-BTC, amended by Article 1 ofCircular 79/2022/TT-BTCas follows:

* trực tiếp bóng đá k+ children under 18 years old (calculated by the full month):

Documents to prove include:

- Copy of Birth Certificate;

- Copy of ID Card or Citizen Identification Card (if available).

* trực tiếp bóng đá k+ children over 18 years old with disabilities, unable to work:

Documents to prove include:

+ Copy of Birth Certificate and copy of ID Card or Citizen Identification Card (if available).

+ Copy of Disability Certification according to the law on persons with disabilities.

* trực tiếp bóng đá k+ children studying in Vietnam or abroad at the university, college, professional secondary, vocational levels, including children 18 years old or older studying at the high school level (including the period while waiting trực tiếp bóng đá k+ university exam results from June to September in grade 12), who have no income or have an average monthly income in the year from all sources that does not exceed 1,000,000 VND:

Documents to prove include:

+ Copy of Birth Certificate.

+ Copy of Student Card or affidavit with school confirmation or other documents proving enrollment at universities, colleges, professional or high schools, or vocational training.

Note:In the case of illegitimate children, in addition to the documents required in each specified case above, verification documents must include additional papers to prove the relationship, such as: a copy of the decision recognizing adoption, the decision recognizing paternity, maternity, or relationship by a competent state agency...

When is the period trực tiếp bóng đá k+ applying deduction trực tiếp bóng đá k+ illegitimate children in Vietnam?

According to the provisions at point c, clause 1, Article 9 ofCircular 111/2013/TT-BTC(Contents related to personal income tax trực tiếp bóng đá k+ individuals doing business in this Article are annulled by clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:

Deductions

The deductions instructed in this Article are amounts deducted from the taxable income of individuals before determining the tax taxable income from salaries, wages, or business. Specifically, as follows:

1. dependant deductions

According to the provisions of Article 19 of the Law on Personal Income Tax; clause 4, Article 1 of the Law on amendments and supplements to certain articles of the Law on Personal Income Tax; Article 12 of Decree No. 65/2013/ND-CP, the dependant deduction is implemented as follows:

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c) Principle trực tiếp bóng đá k+ calculating dependant deductions

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c.2) dependant deduction trực tiếp bóng đá k+ dependants

c.2.1) Taxpayers are entitled to apply trực tiếp bóng đá k+ dependant deductions if they have completed taxpayer registration and have been issued a tax code.

c.2.2) When taxpayers register deductions trực tiếp bóng đá k+ dependants, the tax authority will issue a tax code trực tiếp bóng đá k+ the dependant and allow a temporary deduction in the year from the time of registration. trực tiếp bóng đá k+ dependants registered trực tiếp bóng đá k+ deduction before this Circular took effect, the deduction continues until a tax code is issued.

c.2.3) If a taxpayer has not applied the dependant deduction trực tiếp bóng đá k+ a dependant in the tax year, they are entitled to deductions from the month when the obligation to support arises upon finalizing taxes and registering the deduction trực tiếp bóng đá k+ dependants. In the case of other dependants according to instructions at clause d.4, point d, clause 1, in this Article, the deadline trực tiếp bóng đá k+ registering the dependant deduction is no later than December 31 of the tax year; beyond this date, the deduction will not be applicable trực tiếp bóng đá k+ that tax year.

c.2.4) Each dependant is only accounted trực tiếp bóng đá k+ one deduction in one taxpayer's account in the tax year. If several taxpayers have a common dependant, they have to decide among themselves which taxpayer will register trực tiếp bóng đá k+ the dependant deduction.

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Based on the regulations, if the taxpayer has not applied a dependant deduction trực tiếp bóng đá k+ the dependant in the tax year, they are eligible trực tiếp bóng đá k+ deductions from the month the caregiving obligation arises when they finalize taxes and register the deduction trực tiếp bóng đá k+ the dependant.