Procedures proving parents in - law are dependant

Wed, 11 Jul 2018 14:31:34 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) ) – Mr. Nguyen Ngoc Chanh (in Ho Chi Minh City) submitted to the company a dossier of deductions for dependants who are parents in-law. His  parent in-law are farmers, they are old at present, be unemployed and have no income.

The dossier that Mr. Chanh submitted to the company include: The registration of deductions for dependannts; a copy of ID card of parents in-law; birth certificate of his wife (proof of spousal relationship); his marriage certificate; household register of parent in-law.


However, the company requested him to add the certificate of nurturing obligation to be registered for family circumstance reduction..


Mr. Chanh would like to ask,  does the company request for more certification of nurturing obligations in accordance with the regulations? Is his dossier for application for family circumstance deduction appropriate? If not, what additional documents does he need?

Regarding this issue, Tax Department of Ho Chi Minh City has the following opinions:

Pursuant to Points d, e, f, g; Clause 1, Article 9 of the Finance Ministry's Circular No. 111/2013 / TT-BTC dated August 15, 2013 guiding personal income tax (PIT):

 “d) Dependants include::…

d.3) The taxpayer’s parents, parents-in-law, stepparents, legitimate adoptive parents that meet the conditions in Point dd Clause 1 of this Article..

“đ) A person that meet the conditions below shall be considered a dependant mentioned in Point d.2, d.3, d.4 Clause 1 of this Article::

đ.1) The person of working age must meet all conditions below:

dd.1.1) The person is disabled and incapable of work. dd.

dd 1.2) the person has no income or his average monthly income from all sources does not exceed VND 1,000,000.

 dd 2) the people outside working age that have no income or their average monthly income from all sources does not exceed 1,000,000 VND”.

“e) The disabled that are incapable of work mentioned in Point dd.1.1 Clause 1of this Article are the people regulated by legislation on the disabled and ill people incapable of works (sufferers from AIDS, cancer, chronic kidney failure, etc.)”.

“g) Documents proving dependants:…

g.3) for parents, parents-in-law, stepparents, legitimate adoptive parents:

- Photocopies of ID cards - Papers proving the relationship between the dependants and the taxpayer such as a photocopy of the household book (if their names are in the same household book), certificates of birth, decisions on certification of adoptions made by competent authorities.

- If they are of working age, other papers proving the dependants’ incapability of work are required, apart from the aforesaid papers, such as Certificates of disability according to legislation on the disabled that are incapable of works, photocopies of the medical records of the ill persons incapable of work (sufferers from AIDS, cancer, chronic kidney failure, etc.)

g.4) For other people mentioned in Point d.4 Clause 1 of this Article, the proving documents include:

g.4.1) photocopies of Certificates of birth or ID cards.

g.4.2) Other legitimate papers to determine the custody as prescribed by law.”.

Based on the above provisions, if he registered the deductions for his parent in-law who are beyond the working age and have no income, the dossier evidencing dependants is according to the provisions of Point g. 3 above, it is not necessary to supplement the certification paper of nurturing obligation as other subjects (g.4).



  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


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