Dossier to identify dependents as parents of personal income taxpayers

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 3, Article 4 of Circular 87/2026/TT-BTC detailing a number of articles of the Personal Income Tax Law and Decree No. 253/2026/ND-CP (effective from July 1, 2026) stipulating the dossier for determining dependents who are parents of taxpayers is regulated as follows:

a) For biological fathers and biological mothers: photocopy of the ID card of the father and mother and photocopy of the birth certificate of the taxpayer or photocopy of the Decision on recognizing father, mother, child or document of the competent authority determining the relationship between father, mother and child;

b) For adoptive fathers and adoptive mothers: photocopy of the ID card of the father or mother; photocopy of the Decision on recognition/Certificate of adoption issued by a competent state agency;

c) For father-in-law, mother-in-law or father-in-law, mother-in-law: photocopy of the ID card of father or mother; photocopy of the birth certificate of wife or husband of the taxpayer and photocopy of the marriage certificate of the taxpayer or other documents proving the marital relationship issued by competent authorities;

d) For stepfathers and stepmothers: photocopy of ID card; photocopy of birth certificate of taxpayer; photocopy of marriage certificate or other documents proving marital relationship between stepfather and biological mother of taxpayer or between stepmother and biological father of taxpayer issued by competent authorities.

Thus, from July 1, 2026, the dossiers identifying dependents as parents of personal income taxpayers are specified as above.