What are details of Form 02-1/BK-QTT-TNCN - Appendix for trực tiếp bóng đá euro hôm nay List of personal deduction for dependents in Vietnam under Circular 80?
What are details of Form 02-1/BK-QTT-TNCN - Appendix for trực tiếp bóng đá euro hôm nay List of personal deduction for dependents in Vietnamunder Circular 80?
Based on Form 02-1/BK-QTT-TNCN Appendix 2 List of Tax Declaration Forms issued together withCircular 80/2021/TT-BTC, trực tiếp bóng đá euro hôm nay appendix for trực tiếp bóng đá euro hôm nay list of personal deduction for dependents is stipulated as follows:
Tải vềForm 02-1/BK-QTT-TNCN Appendix for trực tiếp bóng đá euro hôm nay List of personal deduction for dependents underCircular 80
What are details of Form 02-1/BK-QTT-TNCN - Appendix for trực tiếp bóng đá euro hôm nay List of personal deduction for dependents in Vietnam under Circular 80?(Internet image)
What are trực tiếp bóng đá euro hôm nay personal deductions in Vietnam for 2024?
Based on Article 19 of trực tiếp bóng đá euro hôm nayPersonal Income Tax Law 2007amended by Clause 4 Article 1 of trực tiếp bóng đá euro hôm nayAmendment Personal Income Tax Law 2012and amended by Article 1 ofResolution 954/2020/UBTVQH14governing personal deductions in Vietnam:
Article 19. Personal deductions
- personal deductions are amounts deducted from taxable income before calculating tax on income from business, salary, wages of taxpaying individuals who are residents. personal deductions include trực tiếp bóng đá euro hôm nay following two parts:
a) trực tiếp bóng đá euro hôm nay deduction for taxpayers is VND 11 million/month (VND 132 million/year);
b) trực tiếp bóng đá euro hôm nay deduction for each dependent is VND 4.4 million/month.
- Determination of personal deduction for dependents shall follow trực tiếp bóng đá euro hôm nay principle that each dependent can only be counted once for deduction for one taxpayer.
- A dependent is someone whom trực tiếp bóng đá euro hôm nay taxpayer has a responsibility to support, including:
a) Minor children; children with disabilities, unable to work;
b) Individuals with no income or income not exceeding trực tiếp bóng đá euro hôm nay prescribed level, including adult children studying at universities, colleges, vocational schools; spouses unable to work; parents beyond working age or unable to work; other people with no one to rely on whom trực tiếp bóng đá euro hôm nay taxpayer must directly support.
trực tiếp bóng đá euro hôm nay Government of Vietnam determines trực tiếp bóng đá euro hôm nay income level and declaration to identify dependents eligible for personal deductions.
According to trực tiếp bóng đá euro hôm nay above regulation, taxpayers who are residents are entitled to personal deductions for 2024 as follows:
- trực tiếp bóng đá euro hôm nay deduction for taxpayers is VND 11 million/month (VND 132 million/year).
- trực tiếp bóng đá euro hôm nay deduction for each dependent is VND 4.4 million/month.
Note:trực tiếp bóng đá euro hôm nay personal deduction is deducted from taxable income before calculating tax on income from business, salary, wages.
Who is considered a dependent of a personal income taxpayer in Vietnam?
Based on point d, Clause 1, Article 9 ofCircular 111/2013/TT-BTC, dependents of a personal income taxpayer include:
[1]Children: biological children, legal adopted children, extramarital children, stepchildren of trực tiếp bóng đá euro hôm nay wife, stepchildren of trực tiếp bóng đá euro hôm nay husband, specifically including:
- Children under 18 years old (fully calculated by trực tiếp bóng đá euro hôm nay month).
- Children from 18 years old and above with disabilities, unable to work.
- Children studying in Vietnam or abroad at university, college, vocational education levels, children from 18 years old and above in general education without income or with an average monthly income in trực tiếp bóng đá euro hôm nay year from all sources not exceeding VND 1,000,000.
[2]Spouse of trực tiếp bóng đá euro hôm nay taxpayer who meets trực tiếp bóng đá euro hôm nay conditions prescribed.
[3]Biological father and mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legal adoptive father, adoptive mother.
[4]Other individuals with no place to rely on whom trực tiếp bóng đá euro hôm nay taxpayer is directly supporting and meeting trực tiếp bóng đá euro hôm nay conditions prescribed, including:
- Siblings of trực tiếp bóng đá euro hôm nay taxpayer.
- Paternal grandparents; maternal grandparents; uncles, aunts, uncles of trực tiếp bóng đá euro hôm nay taxpayer.
- Nephews of trực tiếp bóng đá euro hôm nay taxpayer including: children of siblings.
- Others who must be directly supported according to legal regulations.
Additionally, individuals counted as dependents must meet trực tiếp bóng đá euro hôm nay following conditions:
- For those in working age, they must simultaneously meet trực tiếp bóng đá euro hôm nay following conditions:
+ Have a disability, unable to work.
+ Have no income or an average monthly income in trực tiếp bóng đá euro hôm nay year from all sources not exceeding VND 1,000,000.
- For those beyond working age, they must have no income or an average monthly income in trực tiếp bóng đá euro hôm nay year from all sources not exceeding VND 1,000,000.
