Personal Income Tax Vietnam: Updates on Documents Proving Qualified Tax Dependents

On 1 January 2023 an updated policy came into force in Vietnam, outlining the documentation required for taxpayers to prove the legitimacy of their declared dependents.

Circular No. 79/2022/TT-BTC amends Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC, which provides guidance on the necessary proof of qualified tax dependents.

Types of Dependents and the Required Documentation

1. Children

• Photocopied Certificates of birth and ID cards/ Citizen ID cards (if any)

Further documents required for certain cases are:

• Those from 18 years of age and over, who are disabled and incapable of work
  Photocopied certificates of disability according to regulations of law on the disabled.
• Those in school
  Photocopied student cards or declarations certified by the schools, or other papers proving enrolment at universities, colleges, high schools or vocational schools.
• Adopted children, illegitimate children, step children
  Documents proving the relationship, such as the certification of adoption, and decisions regarding recognition of the parent/child relationship made by competent authorities.

2. Spouse

• A photocopied ID or Citizen ID card, and
• A copied certificate of marriage, or other evidence of relationship (for example confirmation of residence or notice of personal identification number and citizen information in the national population database, or another paper issued by the police authority).
• Documents proving the dependent’s inability to work (i.e. a photocopied certificate of disability, or a photocopy of the medical record of the person incapable of work) are required if the spouse is of working age.

3. Parents, parents-in-law, step parents, legitimate adoptive parents

• Photocopies of ID cards or Citizen ID cards.
• Papers proving the relationship, for example certificates of birth, decisions on recognition of parent or child acknowledgement made by competent authorities or other documents as mentioned above in the spouse case.
• Documents proving the dependent’s inability to work are required if the dependent is of working age.

Of note, the taxpayer is not required to submit the aforesaid documents proving the dependent status if the information in those documents has already been incorporated into the national population database.

Regarding personal income tax (PIT) compliance matters, especially for registering tax dependents, please reach out to ECOVIS AFA Vietnam for a professional consultation.