A reader asked: My mother is past working age and does not have a pension. Now I need a certificate of not receiving a monthly pension to apply for family deduction for my mother. So which agency do I need to go to to to to confirm that I do not receive a monthly pension? What are the implementation procedures?
Procedures for confirming no pension to reduce family deductions
According to current regulations, when registering for family deductions for dependents who are parents, taxpayers must prove that the dependent has no income or an average income not exceeding VND 1,000,000/month.
This regulation is stated in:
Clause 5, Article 12 of Decree 65/2013/ND-CP
Article 9 of Circular 111/2013/TT-BTC
Circular 79/2022/TT-BTC (amending and supplementing documents proving dependents)
Conditions for parents to be considered dependents
Parents outside of working age, who do not have an income or an income of less than VND 1 million/month are considered dependents.
Documents proving dependents include:
Photo of mother's identification documents (CMND/CCCD).
Documents determining the relationship (birth certificate or residence information from the national database).
The application for confirmation at social insurance includes:
Confirmation request ( form available at Social Insurance or downloaded from the Vietnam Social Insurance Portal).
Photo of her mother's CCCD.
Hanoi City Tax replied: Pursuant to the above regulations, in case the taxpayer registers for family deductions for dependents who are biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legal adoptive father, or adoptive mother of the taxpayer if meeting the conditions in Point d, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC, the dossier proving the dependent must comply with the instructions in Clause g.3, Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC (amended in Article 1 of Circular No. 79/2022/TT-BTC mentioned above).
Hanoi Tax City requests taxpayers to study and comply with current regulations; take responsibility for the accuracy of the information on declaration of family deduction in the dossier; at the same time, register and submit the family deduction dossier to the income paying agency according to regulations.
In case of any problems, please contact the staff of the Department of Personal Taxation, Business Households and Other Collections - Hanoi City Tax.
Hanoi City Tax Department informs taxpayers to know and comply with.
Where to submit a family deduction registration?
If you work for a salary: Submit the application to the income paying agency (corporation).
If you settle it yourself: Submit directly to the Tax Department where you reside.
Note: Registration of dependents must be done before December 31 of the tax calculation year to calculate the deduction for the whole year.
Pursuant to Clause 5, Article 12 of Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government 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:
"Article 12. Reducing family deductions
... 5. The taxpayer self-declared the number of dependents with legal documents and was responsible before the law for the accuracy of the declaration...".
Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government 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 guides as follows:
"Article 9. Reductions
"c.2) Reduced family deductions for dependents
...c 2.3) In case the taxpayer has not calculated the family deduction for the dependent in the tax calculation year, the family deduction for the dependent will be calculated from the month of receiving the maintenance obligation when the taxpayer conducts tax settlement and has registered for family deduction for the dependent. For other dependents according to the instructions in Clause d.4 Point d, Clause 1 of this Article, the deadline for registration for family deduction is no later than December 31 of the tax calculation year, after the above deadline, the family deduction for that tax calculation year will not be calculated.
... d) Dependants include:
... d.3) Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); biological father, stepmother, adoptive father, legal adoptive mother of taxpayers who meet the conditions in Point d, Clause 1 of this Article.
d.4) Other individuals who are not dependent but are being directly supported by taxpayers and meeting the conditions in Point d, Clause 1 of this Article include:
d.4.1) biological brothers and sisters; biological brothers of taxpayers.
d.4.2) Grandfather, paternal grandmother, paternal grandfather, maternal grandmother; paternal aunt, maternal aunt, maternal uncle, maternal uncle, maternal uncle, maternal uncle of the taxpayer.
d.4.3) National children of taxpayers include: children of brothers, sisters, and brothers.
d.4.4) The person must directly raise another child according to the provisions of law.
d) Individuals considered dependents according to the instructions in sections d.2, d.3, d.4 point d, Clause 1 of this Article must meet the following conditions:
d.1) For people of working age, the following conditions must be met at the same time:
d1.1) Being disabled and unable to work.
d 1.2) No income or average monthly income during the year from all income sources not exceeding VND 1,000,000.
2.2) For people of no 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...".
Pursuant to Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 amending and supplementing Point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government 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:
"g) Documents proving dependents include:
...g.3) For biological father, biological mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, legal adoptive father, legal adoptive mother, the supporting documents include:
- Photocopy of ID card or Citizen Identification card.
- Legal documents to determine the relationship between dependents and taxpayers such as a photocopy of the Certificate of Residence Information or Notice of personal identification number and information in the National Population Database or other documents issued by the Police agency, birth certificates, and a decision to recognize the recognition of father, mother, and children by a competent State agency.
In case of working age, in addition to the above documents, the dossier must have additional documents proving that they are disabled and unable to work, such as a photo of the Certificate of Invalidity as prescribed by the law on people with disabilities who are unable to work, a photo of medical records for people with diseases that do not require working (such as AIDS, cancer, chronic kidney failure, etc.).
