In addition, Ms. Dieu's 9-year-old niece has a congenital cleft (disability confirmed) and often has to go to the hospital, which is costly.
The documents she registered for family deduction include: Confirmation form 07 certified by the commune where the children are living; Birth certificate; Certificate of disability of the child and dependent registration form.
Ms. Dieu asked, is the family deduction declaration for the two grandchildren complete?
The Ministry of Finance responded to this issue as follows:
Pursuant to Clause 2, Article 17 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019 of the National Assembly , stipulating the responsibilities of taxpayers:
"Article 17. Responsibilities of taxpayers
...2. Declare taxes accurately, honestly, completely and submit tax records on time; be responsible before the law for the accuracy, honesty, and completeness of tax records."
Pursuant to Clause 1, Article 9 of Circular 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance regulating deductions:
"Article 9. Deductions
1. Family deduction
d) Dependents include:
...d.4) Other individuals without support that the taxpayer is directly supporting and meets the conditions at Point d, Clause 1 of this Article, including:
d.4.1) Full brothers, full sisters, full siblings of the taxpayer.
d.4.2) Paternal grandfather, paternal grandmother; maternal grandfather, paternal grandmother, paternal aunt, paternal uncle, biological boss, biological uncle of the taxpayer.
d.4.3) Taxpayer's nieces and nephews include: children of biological brothers, biological sisters, and biological siblings.
d.4.4) Other persons who must directly support them according to the provisions of law.
d) Individuals considered as 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:
d.1) For people of working age, the following conditions must be met at the same time:
d.1.1) Disabled, unable to work.
d.1.2) No income or average annual income from all sources of income does not exceed VND 1,000,000.
d.2) For people outside of working age, they must have no income or have an average monthly income in the year from all sources of income not exceeding VND 1,000,000.".
Pursuant to Article 1 of Circular 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance amending and supplementing a number of legal documents issued by the Ministry of Finance:
"Article 1. To 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:
"g) Documents proving dependents
...g.4) For other individuals as guided in section d.4, point d, clause 1 of this Article, the supporting documents include:
g.4.1) Copy of Identity Card or Citizen Identification Card or Birth Certificate.
g.4.2) Legal documents to determine the responsibility for raising children according to the provisions of law.
In case the dependent is of working age, in addition to the above documents, the supporting documents must include additional documents proving the inability to work, such as a copy of the Certificate of Disability according to the provisions of the law on disabled people who are unable to work, a copy of the medical record for people with illnesses that make them unable to work (such as AIDS, cancer, chronic kidney failure, etc.).
The legal documents in section g:4.2, point g, clause 1 of this Article are any legal documents that determine the relationship between the taxpayer and the dependent such as:
- Photocopy of documents identifying the obligation to support according to the law (if any).
- A copy of the Certificate of residence information or Notice of personal identification number and information in the National Population Database or other documents issued by the Public Security Agency.
- Self-declaration of the taxpayer according to the form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration with confirmation from the People's Committee of the commune where the taxpayer resides that the dependent is living with him/her.
- Self-declaration of the taxpayer according to the form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration with confirmation from the People's Committee of the commune where the dependent is residing that the dependent is currently residing in the locality and has no one to support him/her (in case he/she does not live together).
Based on the above provisions, in case Ms. Nguyen Hong Dieu registers for family deduction for her two grandchildren (her sister's children) directly raised by her, if she meets the conditions to be considered as dependents according to the provisions of Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC, and has sufficient documents proving dependents according to the provisions of Section g4, Article 1 of Circular 79/2022/TT-BTC of the Ministry of Finance, she is allowed to declare family deduction for her two grandchildren when determining taxable income for personal income tax according to regulations.
Taxpayers must self-declare and be responsible before the law for the accuracy, honesty and completeness of the declared data as prescribed in Clause 2, Article 17 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019 of the National Assembly.
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