Citizen H.T.K.K reflected that Circular 111/2013/TT-BTC guiding the implementation of a number of articles of the Personal Income Tax Law, the Law amending and supplementing a number of articles of the Personal Income Tax Law and Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of articles of the Personal Income Tax Law and the Law amending and supplementing a number of articles of the Personal Income Tax Law.
Article 9 of this Circular stipulates the deductions. Accordingly, citizens propose to change the phrase "not exceeding 1,000,000" to "not exceeding 5,000,000" to suit the circumstances of dependents.
Regarding this content, the Tax Department has the following opinions:
Based on Clauses 3, 4, 5, Article 12 of Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government stipulating deductions for family circumstances for resident individuals with income from salaries, wages, and business income.
Based on points d, d, clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance regulating family circumstance deductions.
Currently, regulations on dependents without shelter and regulations on the condition that the average monthly income of dependents from all sources of income does not exceed 1,000,000 VND are stipulated in the decree and circular guiding personal income tax policies.
The Tax Department would like to inform readers to know and record their opinions to study and improve in the process of developing legal documents on personal income tax policies.
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