On the Government Portal, Ms. N.T.N in Bac Ninh asked that she was living with her parents-in-law. Her parents-in-law are past working age (70 years old), have no income, but the commune did not confirm their income under 1 million VND but only issued a certificate without pension. Therefore, it is not accepted by the tax authority.
Ms. N requested the competent authority to guide her on the above issue so that she can carry out the procedures for registering for family deductions.
Regarding this issue, the 6 Bac Ninh provinces' basic tax rates have the following opinions: Clause 2, Article 17 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 of the National Assembly stipulates the responsibilities of taxpayers 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".
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 on family deduction is as follows:
"Taxpayers self-declare the number of dependents with legal documents and are responsible before the law for the accuracy of the declaration".
Point d, Point d, 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 stipulates:
"Deductions
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 working age, the following conditions must be met at the same time:
Difficult and unable to work.
No income or average monthly income during the year from all income sources not exceeding VND 1,000,000.
For people of no working age, they must have no income or have an average monthly income per year from all sources of income not exceeding VND 1,000,000".
Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance amending and supplementing a number of legal documents issued by the Ministry of Finance stipulates:
" Amend and supplement 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 as follows:
"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 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 a 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 issued 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 capacity (such as AIDS, cancer, chronic kidney failure, etc.).
Based on the above provisions, Bac Ninh Provincial 6 Tax authorities request Ms. N.T.N to register family deductions for her father-in-law and mother-in-law based on the actual situation according to the documents specified in Article 1 of Circular No. 79/2022/TT-BTC.
