Mr. P.D.V in Son La reflected that when receiving the application for registration of dependents who are biological father/mother, father/mother of the wife/husband who have reached working age, the taxpayer is required to provide the following documents: Application form for registration of dependents (Form 07/DK-NPT-TNCN), Citizen identification card of the dependent, documents proving the relationship, documents proving that the dependent has no income or income under 1,000,000 VND/month.
However, after July 1, 2025, because the People's Committees at the commune level no longer confirmed their income, the completion of the dossier encountered difficulties.
Mr. V suggested that the competent authority provide guidance: Legal basis for determining dependents in cases of no income confirmation; direction for handling valid documents to ensure the rights of taxpayers and the responsibility of the paying unit when being inspected and audited.
On this issue, Son La Provincial Tax Department has the following opinion:
Regarding the dossier proving dependent, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 stipulates:
"Dependants include:
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 of this Article...
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:
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.
Documents proving dependents
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:
Photo of the People's Certificate.
Legal documents to determine the relationship between dependents and taxpayers such as a photocopy of the household registration book (if the same as the household registration book), birth certificate, and 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 who are unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
For taxpayers working in economic organizations, administrative agencies, and public service agencies with a father, mother, wife (or husband), child and other people eligible for dependent status that have been clearly stated in the taxpayer's personal records, the dossier proving that the dependent is implemented according to the instructions in Clauses g.1, g.2, g.3, g.4, g.5 Point g, Clause 1 of this Article or just need the Declaration of registration of dependent person according to the issued form with the document guiding tax management with confirmation from the Head of the unit on the left side of the declaration.
The head of the unit is only responsible for the following contents: Full name of dependent, year of birth and relationship with taxpayer; other contents, taxpayer self-declaration and responsibility".
Based on the above regulations, the records proving that the dependent is a biological father/mother, father/mother-in-law/husband who has reached the working age do not require documents proving that the dependent does not have income or an income of less than VND 1,000,000/month. The determination and declaration of dependents is carried out according to the principle of self-declaration - self-responsibility of taxpayers.
Regarding the responsibility of taxpayers, Clause 2, Article 17 of the Law on Tax Administration is as follows:
Declare taxes accurately, honestly, fully and submit tax records on time; be responsible before the law for the accuracy, honesty, and completeness of tax records".
Article 97 of the Law on Tax Administration stipulates the responsibility of taxpayers in providing information:
Providing complete, accurate, honest, and timely information in tax records, information related to determining tax obligations as required by tax management agencies.
Providing information in writing or through network connection with the information systems of tax authorities upon request".
Pursuant to the above provisions, taxpayers must take responsibility before the law for the accuracy, honesty, and completeness of tax records and provide full information to tax authorities upon request.
The income payment organization is responsible for synthesizing and submitting the dependent registration file on behalf of individuals to the tax authority directly managing the income payment organization and providing full information on the payment of income and the amount of tax deductions of taxpayers as required by the tax management agency in accordance with regulations.
