Pursuant to Points d and d, Clause 1, Article 9 of Circular 111/2013/TT-BTC, the dependents are regulated as follows:
Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); biological father, stepfather; legal adoptive father, adoptive mother of taxpayer who meets the conditions in Point d, Clause 1, this Article.
Individuals are considered dependents according to the instructions in sections d.2, d.3, d.4, Point d, Clause 1, of this Article and must meet the following conditions:
For people of working age, they must simultaneously meet the following conditions:
Difficult and unable to work.
No income or average monthly income during the year from all income sources not exceeding VND 1,000,000.
For people of outside working age, they must have no income or have an average monthly income during the year from all sources of income not exceeding VND 1,000,000.
Thus, for dependents who are parents, there is no age limit for registering dependents.
However, depending on whether they are of working age or not, the conditions for registering as dependents will vary as follows:
- For people of working age, the following conditions must be met at the same time:
+ Disabled, unable to work.
+ No income or average monthly income in the year from all sources of income not exceeding VND 1,000,000.
- For people outside the working age group:
No income or average monthly income during the year from all income sources not exceeding VND 1,000,000.
Note, the retirement age will be based on Article 4 of Decree 135/2020/ND-CP.
