An employee is entitled to deductions for family circumstances for his or her dependents if the employee has registered for tax and is granted a tax code when calculating personal income tax.
Accordingly, according to the provisions of Circular 111/2013/TT-BTC , employees may register for deductions for dependents in the following cases:
(1) Children: natural children, legally adopted children, illegitimate children, stepchildren of the wife, stepchildren of husband, specifically:
– Children under 18 years old (full month).
Children aged 18 and over are disabled and unable to work.
– Children who are studying in Vietnam or abroad at university, college, professional secondary school, vocational training, including children aged 18 years or older who are studying at high school (including pending completion of the course). college entrance exam results from June to September in grade 12) have no income or have an average monthly income of the year from all income sources not exceeding 1,000,000 VND.
(2) The taxpayer’s spouse; biological father, natural mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; the taxpayer’s legal adoptive father and mother; biological brother, sister, brother, grandfather, grandmother, maternal grandfather, grandmother, biological aunt, aunt, uncle, uncle, uncle, and nephew who are not dependent on taxpayers directly feed, take care; Other people that taxpayers must directly nurture as prescribed by law fully satisfy the conditions as prescribed, specifically as follows:
– Persons of working age must simultaneously satisfy the following conditions:
+ People with disabilities, unable to work (are those who are regulated by the law on disabled people, people with diseases that are unable to work, such as AIDS, cancer, chronic kidney failure, etc.) ).
+ No income or average monthly income of the year from all income sources does not exceed 1,000,000 VND.
– For people outside the working age, they must have no income or have an average monthly income of the year from all income sources not exceeding 1,000,000 VND.
Note: Each dependent can only be deducted once per taxpayer in the tax year. In case many taxpayers have the same dependents to take care of, the taxpayers themselves agree to register for family circumstance-based reduction in one taxpayer.
Source: Thuvienphapluat
