Shall trực tiếp bóng đá hôm nay euro TIN of dependant be changed to a personal TIN in Vietnam?

Shall trực tiếp bóng đá hôm nay euro TIN ofdependant be changed to a personalTIN in Vietnam?

Pursuant to Clause 3, Article 30 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019stipulating taxpayer registration and issuance of TINs as follows:

Subjects of taxpayer registration and issuance of TINs

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3. trực tiếp bóng đá hôm nay euro issuance of TINs is stipulated as follows:

a) Enterprises, economic organizations, and other organizations are issued a unique TIN to be used throughout their period of operation from taxpayer registration until trực tiếp bóng đá hôm nay euro cessation of trực tiếp bóng đá hôm nay euro TIN's validity. Taxpayers with branches, representative offices, or dependant units directly performing tax obligations are issued dependant TINs. In cases where enterprises, organizations, branches, representative offices, or dependant units register for taxpayer registration through an interconnected single-window mechanism along with business registration, cooperative registration, or business registration, trực tiếp bóng đá hôm nay euro number recorded on trực tiếp bóng đá hôm nay euro business registration certificate, cooperative registration certificate, or business registration certificate is also trực tiếp bóng đá hôm nay euro TIN;

b) Individuals are issued a unique TIN to be used throughout their lifetime. dependants of individuals are issued a TIN to reduce family circumstances for personal income taxpayer. trực tiếp bóng đá hôm nay euro TIN issued to dependants is also trực tiếp bóng đá hôm nay euro individual TIN when trực tiếp bóng đá hôm nay euro dependant incurs obligations with trực tiếp bóng đá hôm nay euro state budget;

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It can be seen that trực tiếp bóng đá hôm nay euro dependant's TIN is also trực tiếp bóng đá hôm nay euro individual's TIN. When a dependant incurs tax obligations, trực tiếp bóng đá hôm nay euro dependant's TIN simultaneously serves as trực tiếp bóng đá hôm nay euro individual's TIN used for declaring and paying taxes as required.

Thus, when a dependant incurs income subject to personal income tax, trực tiếp bóng đá hôm nay euro dependant's TIN will be automatically converted into an individual's TIN by trực tiếp bóng đá hôm nay euro tax authority without trực tiếp bóng đá hôm nay euro need for conversion procedures.

In cases where trực tiếp bóng đá hôm nay euro tax authority determines that a dependant has incurred tax obligations, trực tiếp bóng đá hôm nay euro tax authority will convert trực tiếp bóng đá hôm nay euro dependant's TIN into an individual's TIN. This conversion is carried out automatically, without requiring trực tiếp bóng đá hôm nay euro dependant or taxpayer to undertake any conversion procedures.

Therefore, it can be affirmed that there is no need to carry out procedures to transfer trực tiếp bóng đá hôm nay euro dependant's TIN to trực tiếp bóng đá hôm nay euro personal TIN.

Shall trực tiếp bóng đá hôm nay euro TIN of dependant be changed to a personal TIN in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)

What is trực tiếp bóng đá hôm nay euro latest personal exemption ratefor dependants in Vietnam?

Based on trực tiếp bóng đá hôm nay euro provisions of Article 1 ofResolution 954/2020/UBTVQH14that stipulate trực tiếp bóng đá hôm nay euro adjustment of personal exemptions effective from July 1, 2021, as follows:

Personal exemption

Adjustment of trực tiếp bóng đá hôm nay euro personal exemption specified in Clause 1, Article 19 of trực tiếp bóng đá hôm nay euro Law on Personal Income Tax No. 04/2007/QH12, amended and supplemented by Law No. 26/2012/QH13 as follows:

1. trực tiếp bóng đá hôm nay euro deduction level for trực tiếp bóng đá hôm nay euro taxpayer is 11 million VND/month (132 million VND/year);

2. trực tiếp bóng đá hôm nay euro deduction level for each dependant is 4.4 million VND/month.

trực tiếp bóng đá hôm nay euro deduction for taxpayers is 11 million VND/month (132 million VND/year), and trực tiếp bóng đá hôm nay euro deduction for each dependant is 4.4 million VND/month.

Who is considereda dependant in Vietnam?

According to trực tiếp bóng đá hôm nay euro provisions at Point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, dependants include trực tiếp bóng đá hôm nay euro following entities:

Children: Biological children, legally adopted children, children born out of wedlock, stepchildren of a wife, or stepchildren of a husband.

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

- Children aged 18 and above who are disabled and unable to work.

- Children studying in Vietnam or abroad at trực tiếp bóng đá hôm nay euro university, college, vocational secondary, vocational training levels, including children aged 18 and above attending high school (including trực tiếp bóng đá hôm nay euro time waiting for university entrance results from June to September of 12th grade) with no income or with an average monthly income from all sources not exceeding 1 million VND.

Spouse of trực tiếp bóng đá hôm nay euro taxpayer.

- For individuals of working age, they must meet trực tiếp bóng đá hôm nay euro following conditions concurrently:

+ Disabled and unable to work.

+ No income or with an average monthly income from all sources in trực tiếp bóng đá hôm nay euro year not exceeding 1 million VND.

- For individuals beyond working age, they must have no income or an average monthly income from all sources in trực tiếp bóng đá hôm nay euro year not exceeding 1 million VND.

Biological father, mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legal adoptive father, adoptive mother.

- For individuals of working age, they must meet trực tiếp bóng đá hôm nay euro following conditions concurrently:

+ Disabled and unable to work.

+ No income or with an average monthly income from all sources in trực tiếp bóng đá hôm nay euro year not exceeding 1 million VND.

- For individuals beyond working age, they must have no income or an average monthly income from all sources in trực tiếp bóng đá hôm nay euro year not exceeding 1 million VND.

Other individuals include:

- Siblings of trực tiếp bóng đá hôm nay euro taxpayer.

- Paternal grandparents; maternal grandparents; aunts, uncles, uncles of trực tiếp bóng đá hôm nay euro taxpayer.

- trực tiếp bóng đá hôm nay euro taxpayer's nieces or nephews, including children of siblings.

- Other individuals who are directly fostered according to trực tiếp bóng đá hôm nay euro law.

These other individuals must be homeless and directly fostered by trực tiếp bóng đá hôm nay euro taxpayer, meeting trực tiếp bóng đá hôm nay euro conditions at point e, Clause 1, Article 9 ofCircular 111/2013/TT-BTC.