DOCUMENTS FOR PROOF OF DEPENDANTS

Individuals residing and generating income within the territory of Vietnam at a certain level will have to pay personal income tax. However, Vietnamese law also stipulates the issue of dependent registration for family deductions to help reduce the personal income tax burden based on the number of dependants that person is raising or taking care of.

So what documents are needed to prove of dependants to receive family deductions?

1. Who are dependants related to reduction based on family circumstances?

A dependant is a person that a personal income tax payer is responsible for nurturing and supporting, determined according to current law, including:

– His/her minor children or disabled children who are incapable of working;

– Individuals who have no income or have incomes not exceeding the prescribed level, including adult children who are studying at a university, college, professional secondary school or job-training establishment; his/her spouse who is incapable of working; his/her parents who are beyond the working age or incapable of working; other supportless persons whom the taxpayer has to directly nurture.

Reduction based on family circumstances means a sum of money deductible from pre-tax income from business, salary or wage of a resident taxpayer.

2. Documents proving dependants

– For children under 18 years of age: photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).

– For children from 18 years of age and over that are disabled and incapable of work, the proving documents include:

+ Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any).

+ Photocopies of Certificates of disability according to regulations of law on the disabled.

– For children in school:

+ Photocopies of the Certificates of Birth.

+ Photocopies of the student’s cards or declarations certified by the schools, or other papers proving the study at universities, colleges, high schools or vocational schools.

– For adopted children, illegitimate children, stepchildren: apart from the aforesaid papers, other papers proving the relationship are required, such as photocopies of the decisions on certification of adoption and decisions on recognition of parent or child acknowledgement made by competent authorities…

– For spouse, the proving documents include:

+ A photocopy of the ID or Citizen ID card.

+ A photocopy of the written confirmation of residence or other paper proving the husband and wife relationship.

– For parents, parents-in-law, stepparents, legitimate adoptive parents, the proving documents include:

+ Photocopies of ID cards or Citizen ID cards.

+ Legitimate papers proving the relationship between the dependants and the taxpayer

If the spouse is of working age, other papers proving the dependant’s incapability of work are required, apart from the aforesaid papers.

– For other individuals that the taxpayer has to provide for, the proving documents include:

+ Photocopies of ID cards or Citizen ID cards or certificates of birth.

+ Other legitimate papers to determine the custody as prescribed by law (any legal document that proves the relationship between the taxpayer and the dependant)

>> INVESTMENT INCENTIVES, WHO ARE ENTITLED TO GET? https://linconlaw.vn/investment-incentives-who-are-entitled-to-get/

>> PERSONAL INCOME TAX FROM RECEIVING DIVIDENDS, FOR FOREIGN INVESTORS AS NON-RESIDENT, HOW TO PAY? https://linconlaw.vn/personal-income-tax-from-receiving-dividends-for-foreign-investors-as-non-resident-how-to-pay/

After fully preparing documents to prove dependants, the taxpayer submits documents to prove dependants along with dependant registration documents to the agency or organization paying income so that agency or organization register with tax authorities; or individuals submit directly to the competent tax registration agency.