Update documents proving eligibility for tax dependents

On January 1, 2023, an updated policy took effect in Vietnam, outlining the documents required for taxpayers to prove the legitimacy of declared dependents.

Circular No. 79/2022/TT-BTC amends Point g, Clause 1, Article 9, Circular No. 111/2013/TT-BTC, guiding necessary proof of dependents eligible to pay taxes.

Types of dependents and required documents

1. Children

  • Copy of Birth Certificate and ID card/ID card (if any)

Additional documents required for certain cases are:

  • People 18 years of age or older who are disabled and unable to work.
    Copy of Disability Certificate in accordance with the law on people with disabilities.
  • People currently studying
    Copy of student card or declaration certified by the school or other documents proving registration in university, college, high school or vocational school.
  • Adopted children, illegitimate children, stepchildren
    Documents proving relationships such as adoption certificates, decisions recognizing father, mother, and child relationships from competent authorities.

2. Spouse

  • ID card or ID card copy and
  • Copy of marriage certificate or other evidence of relationship (for example, confirmation of residence or notification of personal number and citizenship information in the national population database or document other papers issued by the police agency).
  • Documents proving the dependent’s inability to work are required (such as a copy of the disability certificate or a copy of the medical record of the person who is unable to work) if the spouse is of working age.

3. Parents, parents-in-law, step-parents, and legal adoptive parents

  • Copy of ID card or ID card.
  • Documents proving the relationship such as birth certificate, decision to recognize father, mother, and child from a competent authority or other documents mentioned above in the case of husband and wife.
  • Documents proving the dependent’s inability to work are required if the dependent is of working age.

Note, taxpayers do not have to submit the above documents proving dependency status if the information in those documents has been included in the National Population Database.

Regarding personal income tax (PIT) compliance issues, especially tax dependent registration, please contact ECOVIS AFA Vietnam for professional advice.