Thank you for sending your question to FDVN Law Firm (“FDVN”). For the consulting requests of customers, after studying the relevant legal regulations, FDVN has some exchanges as follows:
According to point c, Clause 1, Article 9 of Circular No.111/2013/TT-BTC (amended by Circular 92/2015/TT-BTC) stipulates the principle of personal deductions for dependants as follows:
“Article 9. Deductions
1. Personal deductions
c) Principle for calculating a deduction
c.2.1) The taxpayer may make deductions for his or her dependants if the taxpayer has applied for tax registration and been issued with the tax code.
c.2.2) When registering deductions for dependants, the taxpayer shall be issued with tax codes for dependants and make preliminary deductions in the year from the registration date. The dependants that are registered before this Circular takes effect are still eligible for deductions until being issued with tax codes.
c.2.3) If the taxpayer has not made deductions for dependants in the tax year, the deductions for dependants shall be made from the month in which the custody is given when the taxpayer settles tax and registers deductions for dependants. Deductions for other dependants, who are defined in Point d.4 Clause of this Article, must be registered by December 31 of the tax year, otherwise the deduction for the whole tax year shall not be made.
c.2.4) The deduction for a dependant shall apply to only one taxpayer in the tax year. Where multiple taxpayers have the same dependant to provide for, they shall reach an agreement on the person that makes the deduction for such dependant
Thus, based on the above provisions, the law only stipulates the conditions for determining an object as a dependant and only limits the number of times for calculation of family deduction per dependant as: "The deduction for a dependant shall apply to only one taxpayer in the tax year " but not limited to the maximum number of dependants. specified at point dd, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC, additional dependants can be registered, specifically as follows:
- Persons of working age must simultaneously satisfy the following conditions:
- The person is disabled and incapable of work.
- The person has no income or his average monthly income from all sources does not exceed 1,000,000 VND.
- The people outside working age that have no income or their average monthly income from all sources does not exceed 1,000,000 VND.
And the personal deduction specified in Resolution No. 954/2020/UBTVQH14 is: for the taxpayer is 11 million VND/month (132 million VND/year); for each dependant is 4.4 million VND/month.
The above is FDVN's advice regarding your request for advice based on studying legal regulations. Hope FDVN's advice will be useful to you.
According to Nguyen Van Anh- FDVN Law Firm.
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