Official Dispatch No. 2448/CTBNI-TTHT dated 12/08/2022 of the Tax Department of Bac Ninh Province guiding family deduction for dependents who are aunts, uncles, sisters-in-law
In case the Company has an individual taxpayer who earns income from wages and salaries registered for family deduction for his/her dependents who are his/her uncles, aunts and sisters-in-law, as follows:
- Taxpayer who register family deduction for disabled aunts and uncles out of working age must have no income or have average monthly income in the year from all sources of income not exceeding VND 1,000,000 and no longer has relatives who are grandparents, parents, children, siblings or has relatives who are grandparents, parents, children, siblings but cannot afford to raise according to the provisions of the law, the taxpayer is entitled to register for family deduction for his/her dependents.
- Taxpayer is the sister-in-law who registers for family deduction for her husband or sister-in-law who is a dependent person who is still of working age with disabilities, if he/she is incapable of working, has no income or has average monthly income in the year from all sources of income not exceeding VND 1,000,000 and no longer has relatives who are grandparents, parents, children, siblings, grandchildren or has relatives who are grandparents, parents, children, siblings, grandchildren but cannot afford to raise according to the provisions of the law, the taxpayer is entitled to register for family deduction for her dependents.
