troubles from the income certificate
Taxpayer V.T.H said she is living with her parents-in-law. The mother-in-law of the female actor born in November 1968 will be old enough to retire by the end of July 2025. She currently does not have a pension and stays at home to look after her grandchild.
The problem arose when Ms. Hai wanted to register for family deductions for her mother-in-law. The company where she works requires the application to have a certificate from the Commune People's Committee about her mother-in-law's income of less than 1 million VND/month. However, when she went to the Commune People's Committee to request confirmation, it was rejected because the locality "had no basis to confirm this case". Ms. Hai struggles to know how to handle it to ensure legitimate tax benefits.
Conditions and documents according to regulations of tax authorities
Responding to readers' concerns, the Hung Yen Provincial Tax Representative provided detailed instructions based on the provisions of Circular 111/2013/TT-BTC and Circular 79/2022/TT-BTC of the Ministry of Finance.
According to current regulations, the mother-in-law is one of the subjects considered a dependent of the taxpayer. However, to get a family deduction, dependents must meet strict conditions on income and age.
For people outside of working age (such as Ms. H.'s mother-in-law after July 2025), dependents 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, if Ms. H.'s mother-in-law meets the above age and income requirements, she is eligible to be considered a dependent.
Regarding the prove, Hung Yen Provincial Tax Department cited Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by Circular 79/2022/TT-BTC), stipulating the prove for parents (including parents-in-law) including:
Photo of ID card or Citizen identification card.
Legal documents to determine the relationship between dependents and taxpayers. These documents can be: Photocopy of the Residence Information Confirmation Certificate, or Notice of personal identification number and information in the National Population Database, or other documents issued by the Police Agency, birth certificate, etc.
In particular, for dependents of working age, the new application requires additional documents proving that they are unable to work (such as a certificate of disability, medical records, etc.).
Taxpayers working at organizations and enterprises will submit the dependent registration documents to the income-paying organization (corporation) as a basis for calculating deductions. Enterprises are responsible for keeping this file and presenting it when the tax authority inspects and checks.
Based on the above instructions, Ms. H. needs to prepare all legal documents (CCCD, residence confirmation certificate/related relationship) in accordance with the list prescribed by the Ministry of Finance to submit to the enterprise.
