Updated at 02/02/2023 - 09:25 pm
The Minister of Finance promulgates Circular 79/2022/TT-BTC dated December 30, 12 amending and supplementing legal documents, in which, amending documents proving dependents.
For example, documents proving dependents for children under Circular 111/2013/TT-BTC have been adjusted and amended in Circular 79/2022/TT-BTC as follows:
Children under 18 years old:
The proof is a photocopy of the Birth Certificate and a copy of the National Identity Card or Citizen's Identity Card (if any). (Compared to the previous addition of Citizenship ID)
- Children aged 18 years or older are disabled and unable to work, supporting documents include:
+ A copy of the birth certificate and a copy of the identity card or citizen identity card (if any). (Compared to the previous addition of Citizenship ID)
+ A copy of the certificate of disability according to the provisions of the law on people with disabilities.
– Children who are studying in Vietnam or abroad at university, college, professional secondary school, vocational training, including children aged 18 or older who are studying at high school (including waiting for the completion of their studies). university entrance exam results from June to September in grade 6) have no income or have an average monthly income of the year from all sources of income not exceeding VND 9, supporting documents include:
+ Copy of Birth Certificate.
+ A copy of the student ID card or affidavit certified by the school or another document proving that you are studying at a university, college, professional high school, high school or vocational school.
- In case of being an adopted child, illegitimate child, stepchild, in addition to the documents according to each of the above cases, the supporting documents need to have other documents to prove the relationship such as: a copy of the decision on recognition. adoption, decisions on recognition of fathers, mothers and children by competent state agencies...
| Date issued: | 30/12/2022 | Effective date: | 01/01/2023 |
| Document Type: | Circulars | Status: | Still validated |
| THE FINANCIAL | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 79 / 2022 / TT-BTC | Hanoi, date 30 month 12 year 2022 |
CIRCULARS
AMENDMENTS AND SUPPLEMENTS SOME LEGAL DOCUMENTS PROMULATED BY THE MINISTRY OF FINANCE
Pursuant to the Personal Income Tax Law amending and supplementing a number of articles of the November 21, 11 Law on Personal Income Tax; Pursuant to the June 2007, 23 Customs Law;
Pursuant to the November 20, 11 Law on Citizen Identification;
Pursuant to the June 22, 06 Law on Promulgation of Legal Documents;
Pursuant to the June 18, 06 Law amending and supplementing a number of articles of the Law on Promulgation of Legal Documents;
Pursuant to the November 13, 11 Law on Residence;
Pursuant to Decree No. 65/2013/ND-CP dated June 27, 06 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;
Pursuant to Decree No. 34/2016/ND-CP dated May 14, 05 of the Government detailing a number of articles and measures to implement the Law on Promulgation of Legal Documents;
Pursuant to the Government's Decree No. 154/2020/ND-CP dated December 31, 12 amending and supplementing a number of articles of the Government's Decree No. 2020/34/ND-CP dated May 2016, 14 regulating detailing a number of articles and measures to implement the Law on Promulgation of Legal 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;
At the request of the Director of the General Department of Customs and the Director of the General Department of Taxation;
The Minister of Finance promulgates the Circular amending and supplementing a number of legal documents promulgated by the Ministry of Finance.
Article 1. Amending and supplementing point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 8 of the Minister of Finance guiding the implementation of the Law on Personal Income Tax, the Law on Amending , supplementing a number of articles of the Law on Personal Income Tax and the Government's Decree No. 2013/65/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. Articles of the Law on Personal Income Tax are as follows:
“g) Documents proving dependents
g.1) For children:
g.1.1) Children under 18 years old: The proof is a photocopy of the Birth Certificate and a copy of the ID card or citizen ID card (if any).
g.1.2) Children aged 18 years or older are disabled and unable to work, supporting documents include:
g.1.2.1) A copy of the Birth Certificate and a copy of the National Identity Card or Citizen's Identity Card (if any).
g.1.2.2) A copy of the certificate of disability in accordance with the law on people with disabilities.
g.1.3) The child is studying at the educational levels as guided in Item d.1.3, Point d, Clause 1 of this Article, supporting documents include:
g.1.3.1) Copy of Birth Certificate.
g.1.3.2) A photocopy of the student ID card or a statement certified by the school or another document proving that you are studying at a university, college, professional high school, high school or school. profession.
g.1.4) In the case of an adopted child, illegitimate child, stepchild, in addition to the documents for each of the above cases, the supporting documents need to have other documents to prove the relationship such as: a copy of the decision decision on recognition of child adoption, decision on recognition of father, mother and child by competent state agencies...
g.2) For spouses, supporting documents include:
– Photocopy of National Identity Card or National Identity Card.
– A photocopy of the certificate of residence information or the Notice of personal identification number and information in the National Population Database or another document issued by the Public Security Authority (proving the relationship spouse) or Copy of Marriage Certificate.
In case the spouse is of working age, in addition to the above-mentioned documents, the supporting dossier needs to have other documents proving the dependent's inability to work such as a photocopy of the Certificate of Disability as prescribed by the law. the law on disabled people for disabled people who are unable to work, photocopies of medical records for people suffering from diseases unable to work (such as AIDS, cancer, chronic kidney failure, ..) .
g.3) For biological father, natural mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, lawful adoptive father, lawful adoptive mother, the supporting documents include:
– Photocopy of National Identity Card or National Identity Card.
– Legal documents to determine the relationship of dependents with taxpayers such as photocopy of Certificate of Residence Information or Notice of personal identification number and information in the National Database on Population residence certificate or other papers issued by the police agency, birth certificate, decision on recognition of father, mother and child by a competent state agency.
If you are of working age, in addition to the above-mentioned documents, the supporting documents need to have additional documents proving that the person is disabled and unable to work, such as a photocopy of the Certificate of Disability as prescribed by law. the law on people with disabilities for disabled people who are unable to work, a copy of medical records for people suffering from diseases unable to work (such as AIDS, cancer, chronic kidney failure,...).
g.4) For other individuals as guided in Item d.4, Point d, Clause 1 of this Article, the supporting documents include:
g.4.1) A copy of the National Identity Card or Citizen's Identity Card or Birth Certificate.
g.4.2) Legal documents to determine the responsibility for nurturing in accordance with the law.
In case the dependent is of working age, in addition to the above-mentioned documents, the supporting dossier must have additional documents proving inability to work such as a photocopy of the Certificate of Disability in accordance with the provisions of the law on labor. people with disabilities for people with disabilities who are unable to work, a copy of medical records for people with diseases unable to work (such as AIDS, cancer, chronic kidney failure,...).
Legal documents in Item g.4.2, Point g, Clause 1 of this Article are any legal documents that determine the taxpayer's relationship with dependents such as:
- Photocopy of documents defining the obligation to nurture as prescribed by law (if any).
– A photocopy of the Certificate of Residence Information or the Notice of Personal Identification Number and information in the National Database on Population or another document issued by a Public Security Authority.
– The taxpayer's self-declaration made according to the form promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration, certified by the People's Committee of the commune where the taxpayer resides, regarding the fact that the wife belong to live with.
– The taxpayer's self-declaration made according to the form promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration certified by the People's Committee of the commune where the dependent is residing regarding the dependent currently residing locally and has no one to take care of (in case not living with).
g.5) If a resident is a foreigner, if there are no documents according to the instructions for each specific case mentioned above, there must be similar legal documents as a basis for proving dependents.
g.6) For taxpayers working in economic organizations, administrative agencies, non-businesses with father, mother, wife (or husband), children and other people who are counted as dependents clearly declared in the taxpayer's resume, the dossier evidencing the dependent shall comply with the instructions in Item g.1, g.2, g.3, g.4, g.5, point g, clause 1, this or just the declaration of dependent registration according to the form promulgated together with the Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance guiding the implementation of a number of articles of the Law Tax administration and Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration, certified by the head of the unit on the left side of the declaration.
The head of the unit is only responsible for the following: full name of the dependent, year of birth and relationship with the taxpayer; other contents, taxpayers themselves declare and take responsibility.
g.7) From the date on which the tax authority notifies the completion of data connection with the national population database, the taxpayer is not required to submit the above-said dependent documents if the information in these papers are already in the National Database of Population.”
Article 2. Annulment of Circular No. 20/2014/TT-BTC dated February 12, 02 of the Minister of Finance regulating the import of cars and motorcycles according to the regime of movable property of Vietnamese citizens Males residing abroad have been registered for permanent residence in Vietnam
1. Annulling the entire Circular No. 20/2014/TT-BTC dated February 12, 02 of the Minister of Finance, stipulating the import of cars and motorcycles according to the regime of movable property of citizens Overseas Vietnamese have been settled for permanent residence registration in Vietnam.
2. The import of automobiles and motorcycles under the regime of movable property shall comply with the provisions of Circular No. 143/2015/TT-BTC dated September 11, 09 of the Minister of Finance providing for procedures. Customs procedures and management of cars and motorcycles of subjects permitted to import or temporarily import for non-commercial purposes and Circular No. 2015/45/TT-BTC dated July 2022, 27 of the Ministry The Minister of Finance amends and supplements Circular No. 07/2022/TT-BTC dated September 143, 2015.
Article 3. Amendments and supplements to a number of Forms issued together with Circular No. 22/2019/TT-BTC dated April 16, 4 amending and supplementing a number of articles of Circular No. 2019/12/TT- BTC dated January 2015, 30 of the Minister of Finance detailing procedures for granting the Certificate of professional practice in customs declaration; issue and revoke customs clearance agent identification numbers; order and procedures for recognition and activities of customs clearance agents
Amendment Form No. 02, Form No. 03 and Form No. 11 issued together with Circular No. 22/2019/TT-BTC dated April 16, 4 into Form No. 2019, Form No. 02 and Form No. 03 in the attached Appendix This circular.
Article 4. Enforcement
1. This Circular takes effect from August 01, 01.
2. The Chief of Office of the Ministry of Finance, the Director of the General Department of Customs, the Director of the General Department of Taxation, the heads of relevant units under the Ministry of Finance and relevant organizations and individuals are responsible for the implementation. This circular./.
| KT MINISTER |
