Dossier to identify dependents as children of personal income taxpayers

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 1, 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 children of taxpayers is regulated as follows:

a) For biological children: photocopy of the child's birth certificate or photocopy of the Decision on recognizing father, mother, child or document of the competent authority confirming the relationship between father, mother and child and photocopy of the child's ID card in case an ID card has been issued;

b) For adopted children: photocopy of the child's birth certificate; photocopy of the child's ID card in cases where the ID card has been issued and photocopy of the Decision on recognition/Certificate of adoption of a competent state agency;

c) For stepchildren of the wife or stepchildren of the husband: photocopy of the child's birth certificate; photocopy of the child's ID card in cases where the ID card has been issued and photocopy of the marriage certificate of the taxpayer or other documents issued by competent authorities to prove the relationship with the stepchildren of the wife or stepchildren of the husband;

d) For children aged 18 and over who are people with civil act incapacity, people with disabilities, in addition to dossiers proving the relationship as children corresponding to the cases specified in points a, b and c, clause 1 of this Article, dossiers identifying dependents need to have a photocopy of the Civil act incapacity Certificate according to the provisions of law or a photocopy of the Disability Certificate according to the provisions of law on people with disabilities;

e) For children studying at universities, colleges, vocational high schools or vocational training, including children from 18 years old or older studying at the general education level (including during the time waiting for exam results from June to September of grade 12), in addition to dossiers proving the relationship as a child corresponding to the cases specified in points a, b and c, clause 1 of this Article, dossiers identifying dependents need to have a student card photocopy or a declaration certified by the school or other documents proving that they are studying at universities, colleges, vocational high schools, high schools or vocational training.

Thus, from July 1, 2026, the dossiers determining dependents who are children of personal income taxpayers are specified as above.