Official Dispatch No. 137/CTHPH-TTHT dated January 13, 2023 of the City Tax Department. Hai Phong guides on personal income tax policy on registration of dependant deduction.
Accordingly, in case the Company registers family deduction for employees who is mother, have no income at out of working age or have an average monthly income of the year from all income sources not exceeding 01 (one) million dong , the documents proving dependents shall comply with the guidance in item g.3 point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance (as amended and supplemented in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance), there is no requirement to make a declaration on the direct foster person (form 07/XN-NPT-TTCN in Circular No. 80/2021/TT-BTC). Taxpayers must commit and responsible for dependents having no income or the average monthly income of the year from all income sources not exceeding 01 (one) million dong.