đá bóng trực tiếpWhen must a taxpayer adjust for reductions in dependants on their personal income tax in Vietnam?
When must a taxpayer adjust for reductions in dependants on their personal income tax in Vietnam (PIT)?
Based on Points d and đ, Clause 1, Article 9 ofCircular 111/2013/TT-BTCregulating dependants as follows:
Deductions
- Family deduction
...
d) Dependants include:
d.1) Child: biological, legally adopted child, illegitimate child, stepchild of đá bóng trực tiếp wife or husband, specifically includes:
d.1.1) Child under 18 years old (full counting by month).
Example 10: Mr. H's child born on July 25, 2014, is considered a dependant from July 2014.
d.1.2) Child 18 years or older with disabilities, unable to work.
d.1.3) Child studying in Vietnam or abroad at đá bóng trực tiếp university, college, professional secondary school, vocational level, including those 18 years 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 monthly average income from all 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 specified at Point đ, Clause 1, of this Article.
d.3) đá bóng trực tiếp taxpayer's biological parents; parents-in-law (or parents of đá bóng trực tiếp husband or wife); stepparents; legal adoptive parents who meet đá bóng trực tiếp conditions specified at Point đ, Clause 1, of this Article.
d.4) Other individuals without support, whom đá bóng trực tiếp taxpayer must directly nurture, meeting đá bóng trực tiếp conditions at Point đ, Clause 1, of this Article, including:
d.4.1) Siblings of đá bóng trực tiếp taxpayer.
d.4.2) Grandparents, aunts, uncles of đá bóng trực tiếp taxpayer.
d.4.3) Nephews and nieces of đá bóng trực tiếp taxpayer, including children of đá bóng trực tiếp taxpayer's siblings.
d.4.4) Other directly nurtured individuals according to đá bóng trực tiếp law.
dd) Individuals considered dependants according to đá bóng trực tiếp instructions in d.2, d.3, d.4, Point d, Clause 1, must meet đá bóng trực tiếp following conditions:
dd.1) For persons of working age, they must meet đá bóng trực tiếp following conditions simultaneously:
dd.1.1) Disabled, unable to work.
dd.1.2) No income or monthly average income from all sources not exceeding 1,000,000 VND.
dd.2) For persons beyond working age, they must have no income or a monthly average income from all sources not exceeding 1,000,000 VND.
Therefore, a taxpayer must adjust for reductions in dependants when đá bóng trực tiếp dependant no longer meets đá bóng trực tiếp specified conditions, specifically:
- đá bóng trực tiếp dependant is over 18 years old, capable of working, and has an average income exceeding 1,000,000 VND.
- đá bóng trực tiếp dependant, who was unable to work, has recovered.
- đá bóng trực tiếp dependant is no longer being directly nurtured by đá bóng trực tiếp taxpayer.
When must a taxpayer adjust for reductions in dependants on their personal income tax in Vietnam? (Image from đá bóng trực tiếp Internet)
What are đá bóng trực tiếp regulations for adjusting reductions in dependants application in Vietnam?
Based on Clause 3, Article 10 ofCircular 105/2020/TT-BTCregarding application for changing taxpayer registration information for taxpayers and dependants, đá bóng trực tiếp application for adjusting dependants is defined as follows:
- For cases submitted through đá bóng trực tiếp income-paying organization:
+ Authorization document (for cases where no prior authorization document is available for đá bóng trực tiếp income-paying organization).
+ Copies of documents with changed information related to đá bóng trực tiếp taxpayer registration of đá bóng trực tiếp individual or dependant.
đá bóng trực tiếp income-paying organization is responsible for compiling đá bóng trực tiếp change information of đá bóng trực tiếp individual or dependant into đá bóng trực tiếp taxpayer registration declaration form number 05-DK-TH-TCT or form number 20-DK-TH-TCT issued withCircular 105/2020/TT-BTCand submitting it to đá bóng trực tiếp tax authority directly managing đá bóng trực tiếp income-paying organization.
- For direct submissions to đá bóng trực tiếp tax authority:
+ Adjustment declaration form, supplementing taxpayer registration information form number 08-MST issued withCircular 105/2020/TT-BTC;
+ Copy of đá bóng trực tiếp Citizen Identity Card or copy of đá bóng trực tiếp still-valid Identity Card for dependants who are Vietnamese nationals; copy of đá bóng trực tiếp valid Passport for dependants who are foreign nationals or Vietnamese nationals residing abroad in cases where đá bóng trực tiếp taxpayer registration information on these documents has changed.
Vietnam: Where is đá bóng trực tiếp application for adjusting reductions in dependants submitted?
Based on Clause 3, Article 10 ofCircular 105/2020/TT-BTC, đá bóng trực tiếp submission location for application on changing taxpayer registration information for taxpayers and dependants is as follows:
Location for submission and application of taxpayer registration information changes
...
- Taxpayers who are individuals as specified at Points k, l, n, Clause 2, Article 4 of this Circular and who have changes in their taxpayer registration information and their dependants (including changes in direct tax management) must submit their application to đá bóng trực tiếp income-paying organization or Tax Department, Regional Tax Department where đá bóng trực tiếp individual registers their permanent or temporary residence (in cases where individuals do not work at an income-paying organization) as follows:
...
Thus, đá bóng trực tiếp submission location for application on adjustments for dependants is determined as follows:
- For cases where individuals authorize đá bóng trực tiếp income-paying organization: submit đá bóng trực tiếp application at đá bóng trực tiếp income-paying organization or đá bóng trực tiếp Regional Tax Department where đá bóng trực tiếp individual registers their permanent or temporary residence.
- For direct submissions to đá bóng trực tiếp tax authority: submit đá bóng trực tiếp application at đá bóng trực tiếp Regional Tax Department where đá bóng trực tiếp individual registers their permanent or temporary residence.
