On the Government Information Portal, Mr. N.D.T in Bac Ninh reported that he registered a dependent as a mother (other than working age, without pension), the company requested a certificate of "income under 1 million VND/month" issued by the People's Committee of the commune.
However, the People's Committee of the commune refused because there were no administrative procedures to confirm the income or pension of the people.
Mr. T asked, is the request for such confirmation still in accordance with regulations? In case there is no confirmation from the Commune People's Committee, what documents can taxpayers use to prove the conditions for family deduction?
On this issue, Bac Ninh Provincial Tax Department has the following opinion:
Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance stipulates family deductions, including dependents, including:
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 Point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC stipulates:
"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 database on population or other documents issued by the police agency, birth certificates, and a 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 photocopy of a certificate of disability according to the provisions of the law on people with disabilities who are unable to work, a photocopy of medical records for people with diseases that do not require working (such as AIDS, cancer, chronic kidney failure, etc.).
In Clause 2, Article 17 of the Law on Tax Administration No. 38/2019/QH14, the responsibilities of taxpayers are 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".
Based on the above regulations, in case the dependent is the father or mother of the taxpayer who meets the conditions for family deduction, when submitting documents proving the dependent, the taxpayer shall comply with the provisions of Article 1 of Circular No. 79/2022/TT-BTC.
Taxpayers must commit and be responsible for the dependents' lack of income or having an average monthly income not exceeding 1 million VND.
If there are any problems, please contact the taxpayer at Bac Ninh Provincial Tax for instructions.
