The Minister of Finance issued Circular 79/2022/TT-BTC dated December 30, 2022, amending and supplementing legal documents, including amendments to the documentation required to prove dependent status.
For example, the documentation proving dependent status for children under Circular 111/2013/TT-BTC has been adjusted and amended in Circular 79/2022/TT-BTC as follows:
– Children under 18 years old:
The supporting documents include a photocopy of the birth certificate and a photocopy of the identity card or citizen's identification card (if available). (Compared to the previous addition of the Citizen Identity Card)
– Children aged 18 and above with disabilities who are unable to work, with supporting documentation including:
+ Photocopies of the birth certificate and the identity card or citizen's identification card (if available). (Compared to the previous addition of the Citizen Identity Card)
+ A copy of the Disability Certificate as prescribed by law regarding persons with disabilities.
– Your child is currently studying in Vietnam or abroad at the university, college, vocational high school, or vocational training level, including children aged 18 and above who are studying at the high school level (including the period from June to September of the 12th grade while waiting for university entrance exam results) and have no income or have an average monthly income from all sources not exceeding 1.000.000 VND, the supporting documents include:
+ A copy of the birth certificate.
+ A copy of your student ID card or a certified statement from the school or other documents proving enrollment at a university, college, vocational school, high school or vocational training institution.
– In the case of adopted children, illegitimate children, or stepchildren, in addition to the documents required for each case mentioned above, the supporting documents must include other documents to prove the relationship, such as: a copy of the decision recognizing the adoption, the decision recognizing the father, mother, or child issued by a competent state agency, etc.
Details of Circular 79/2022/TT-BTC
| THE FINANCIAL | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 79 / 2022 / TT-BTC | Hanoi, date 30 month 12 year 2022 |
CIRCULARS
AMENDING AND SUPPLEMENTING SOME LEGAL NORMATIVE DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE
Based on the Law on Personal Income Tax, amending and supplementing a number of articles of the Law on Personal Income Tax dated November 21, 2007; Based on the Customs Law dated June 23, 2014;
Based on the Law on Citizen Identification dated November 20, 2014;
Based on the Law on Promulgation of Legal Documents dated June 22, 2015;
Based on the Law amending and supplementing a number of articles of the Law on Promulgation of Legal Normative Documents dated June 18, 2020;
Based on the Law on Residence dated November 13, 2020;
Based on Decree No. 65/2013/ND-CP dated June 27, 2013, which details some provisions of the Law on Personal Income Tax and the Law amending and supplementing some provisions of the Law on Personal Income Tax;
Based on Decree No. 34/2016/ND-CP dated May 14, 2016 of the Government detailing a number of articles and measures for the implementation of the Law on the Promulgation of Legal Normative Documents;
Based on Decree No. 154/2020/ND-CP dated December 31, 2020 of the Government amending and supplementing a number of articles of Decree No. 34/2016/ND-CP dated May 14, 2016 of the Government detailing a number of articles and measures for the implementation of the Law on Promulgation of Legal Normative Documents;
Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
As requested by the Director General of the General Department of Customs and the Director General of the General Department of Taxation;
The Minister of Finance has issued a Circular amending and supplementing a number of legal documents issued by the Ministry of Finance.
Article 1. Point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Minister of Finance, guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax, and Government Decree No. 65/2013/ND-CP detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax, is amended and supplemented as follows:
g) Documents proving dependent status
g.1) For the child:
g.1.1) Children under 18 years old: Supporting documents include a photocopy of the birth certificate and a photocopy of the identity card or citizen identification card (if available).
g.1.2) Children aged 18 and over who are disabled and unable to work, with supporting documentation including:
g.1.2.1) Photocopy of Birth Certificate and photocopy of Identity Card or Citizen Identification Card (if available).
g.1.2.2) A copy of the Certificate of Disability as prescribed by law on persons with disabilities.
g.1.3) If your child is currently enrolled in the educational levels as guided in section d.1.3, point d, clause 1 of this Article, the supporting documents include:
g.1.3.1) A copy of the birth certificate.
g.1.3.2) A copy of the student ID card or a certified declaration from the school or other documents proving enrollment at a university, college, vocational high school, high school or vocational training school.
g.1.4) In the case of adopted children, illegitimate children, or stepchildren, in addition to the documents required for each case mentioned above, the supporting documents must include other documents to prove the relationship, such as: a copy of the decision recognizing the adoption, the decision recognizing the father, mother, or child issued by a competent state agency, etc.
g.2) For spouses, supporting documents include:
– A photocopy of your National Identity Card or Citizen Identification Card.
– A copy of the Certificate of Residence Information or Notification of Personal Identification Number and Information in the National Population Database or other documents issued by the Public Security Agency (proving the marital relationship) or a copy of the Marriage Certificate.
In cases where the spouse is of working age, in addition to the above-mentioned documents, the supporting documents must include other documents proving that the dependent is unable to work, such as a copy of a disability certificate as prescribed by law for people with disabilities who are unable to work, or a copy of medical records for those with illnesses that render them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
g.3) For biological father, biological mother, father-in-law, mother-in-law (or husband's father, husband's mother), stepfather, stepmother, legally adopted father, legally adopted mother, the supporting documents include:
– A photocopy of your National Identity Card or Citizen Identification Card.
– Legal documents to establish the relationship of the dependent to the taxpayer, such as a copy of the Certificate of Residence Information or Notification of Personal Identification Number and information in the National Population Database, or other documents issued by the Public Security agency, birth certificate, decision recognizing paternity or maternity by a competent State agency.
In the case of individuals of working age, in addition to the documents mentioned above, the supporting documents must include proof of disability and inability to work, such as a copy of the Disability Certificate as prescribed by law for disabled persons who are unable to work, or a copy of medical records for those with illnesses that render them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
g.4) For other individuals as guided in section d.4, point d, clause 1 of this Article, the supporting documents include:
g.4.1) A photocopy of your Identity Card, Citizen Identification Card, or Birth Certificate.
g.4.2) Legal documents to establish child support responsibilities as prescribed by law.
In the case of dependents of working age, in addition to the above-mentioned documents, the supporting documents must include proof of inability to work, such as a copy of a disability certificate as prescribed by law for people with disabilities who are unable to work, or a copy of medical records for those with illnesses that render them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
Legal documents referred to in section g.4.2, point g, paragraph 1 of this Article are any legal documents that establish the relationship of the taxpayer with the dependent, such as:
– Copies of documents confirming the legal obligation to provide support (if any).
– A copy of the Certificate of Residence Information or Notification of Personal Identification Number and Information in the National Population Database or other documents issued by the Public Security agency.
– A self-declaration form from the taxpayer, in the format issued with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of some articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing some articles of the Law on Tax Administration, with confirmation from the People's Committee of the commune where the taxpayer resides regarding the dependent living with them.
– A self-declaration form from the taxpayer, in the format issued with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of some articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing some articles of the Law on Tax Administration, with confirmation from the People's Committee of the commune where the dependent resides, stating that the dependent is currently residing in the locality and is not being cared for by anyone (in cases where they do not live together).
g.5) Foreign residents, if they do not have the documents as instructed for each specific case above, must have similar legal documents to prove their dependent status.
g.6) For taxpayers working in economic organizations, administrative agencies, or public service organizations whose parents, spouse, children, and other dependents are clearly declared in the taxpayer's personal information form, the supporting documents for dependents shall be prepared according to the instructions in sections g.1, g.2, g.3, g.4, g.5, point g, clause 1, of this Article, or simply the Dependent Registration Declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of some articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing some articles of the Law on Tax Administration, with confirmation from the Head of the unit on the left side of the declaration form.
The head of the unit is only responsible for the following information: the dependent's full name, year of birth, and relationship to the taxpayer; for other information, the taxpayer is responsible for declaring it themselves.
g.7) From the date the Tax Authority announces the completion of data connection with the National Population Database, taxpayers are not required to submit the aforementioned dependent documents if the information in these documents is already in the National Population Database.”
Article 2. Circular No. 20/2014/TT-BTC dated February 12, 2014, of the Minister of Finance, regulating the import of automobiles and motorcycles under the regime of movable property of Vietnamese citizens residing abroad who have been granted permanent residence registration in Vietnam, is hereby repealed.
1. Circular No. 20/2014/TT-BTC dated February 12, 2014, issued by the Minister of Finance, regulating the import of automobiles and motorcycles under the regime of movable property of Vietnamese citizens residing abroad who have been granted permanent residence registration in Vietnam, is hereby repealed in its entirety.
2. The import of automobiles and motorcycles under the regime of movable assets shall be carried out in accordance with the regulations in Circular No. 143/2015/TT-BTC dated September 11, 2015, of the Minister of Finance stipulating customs procedures and management of automobiles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes, and Circular No. 45/2022/TT-BTC dated July 27, 2022, of the Minister of Finance amending and supplementing Circular No. 143/2015/TT-BTC dated September 11, 2015.
Article 3. Amendments and additions to certain forms issued together with Circular No. 22/2019/TT-BTC dated April 16, 2019, amending and supplementing a number of articles of Circular No. 12/2015/TT-BTC dated January 30, 2015, of the Minister of Finance detailing the procedures for granting Certificates of Customs Declaration Professionalism; granting and revoking codes for customs brokerage agents; and the procedures for recognizing and operating customs brokerage agents.
Amend Form No. 02, Form No. 03, and Form No. 11 issued with Circular No. 22/2019/TT-BTC dated April 16, 2019, to Form No. 02, Form No. 03, and Form No. 11 in the Appendix attached to this Circular.
Article 4. Enforcement
1. This Circular shall take effect from January 1, 2023.
2. The Chief of the Office of the Ministry of Finance, the Director General of the General Department of Customs, the Director General of the General Department of Taxation, the heads of relevant units under the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Circular.