For children
– Children under 18 years old, the application includes:
+ A copy of the birth certificate;
Copy of ID card (if any).
– Children aged 18 and over are disabled, incapable of working, the documents include:
+ A copy of the birth certificate;
Copy of ID card (if any);
+ A copy of Certificate of disability;
– Your child is studying at all grades, the supporting documents include:
+ A copy of the birth certificate;
+ A copy of the Student ID card or declaration certified by the school.
– In the case of an adopted child, an illegitimate child or stepchild, in addition to the papers mentioned above, the dossier proving the relationship is required, such as:
+ A copy of the decision to recognize the adoption;
+ Decision recognizing the recognition of father, mother and child by a competent state authority…
For a spouse
The supporting documents include:
– A copy of the identity card.
– A copy of the household registration book or a copy of the Marriage Certificate.
In case the spouse is of working age, in addition to the documents mentioned in the dossier, there should be additional documents proving that the dependents are incapable of working, such as a copy of Certificate of disability…
For biological parents, father-in-law, mother-in-law
The supporting documents include:
– A copy of the identity card.
– Legal papers to determine the dependents’ relationship with the taxpayer such as a copy of the household registration book (if they have the same household registration book), birth certificate, decision recognizing the recognition of a parent or child. competent State agency.
In case of working age, in addition to the above-mentioned papers, the dossier proving that the person is disabled and incapable of working is required, such as a copy of Certificate of disability.
For other individuals
– Copy of Identity Card or Birth Certificate.
– Legal papers to determine nurturing responsibility in accordance with the law.
In case the dependents are of working age, in addition to the above papers, the documents proving their inability to work are required, such as a copy of the Certificate of disability.
Note: Legal documents are any legal papers that define a taxpayer’s relationship with a dependent such as:
– Copies of papers determining nurturing obligations as prescribed by law (if any).
(Declaration of people who must be directly foster according to Form No. 09 / XN-NPT-TNCN )
– A copy of household registration book (if you have the same household registration book) …
– Resident individuals who are foreigners, if they do not have a dossier under the instructions for each of the above specific cases, they must have similar legal documents to prove their dependents.
Location and deadline for submission of documents proving dependents
According to Point h, Clause 1, Article 9 of Circular 111/2013 / TT-BTC, the location and deadline for submission of a dossier are specified as follows:
– The location for filing a dependency document is where the taxpayer submits the registration of dependents.
The income payer (the enterprise) is responsible for keeping documents proving the dependents and presenting them when the tax authority inspects and examines the tax.
– Deadline for submission: Within three (03) months from the date of submission of the dependent registration declaration (including the case of registration for change of dependents).
Note: Past the submission deadline, if the taxpayer fails to submit the documents proving the dependents will not be deducted for the dependents and must adjust the payable tax amount.
