The Minister of Finance have promulgated Circular 79/2022/TT-BTC dated 30 December 2022 amending and supplementing legislative documents which provides amendments to probative evidence for reduction based on family circumstances applied to personal income taxpayers. Accordingly, the probative evidences for children under Circular 111/2013/TT-BTC have been adjusted and amended in Circular 79/2022/TT-BTC as follows:
1. For children under 18: The probative evidences must include a scan of birth certificate and a scan of identity card or a scan of citizen identity card (if any). Previously compared, citizen identity card has been added.
2. For children age 18 years and older who are disabled and unable to work, probative evidences must include:
(i) A scan of birth certificate and a scan of identity card or a scan of citizen identity card (if any). Previously compared, citizen identity card has been added.
(ii) A scan of the disability certificate under the law on people with disabilities.
3. Children who are studying at university, college, vocational school, vocational training in Vietnam or abroad, including children age 18 and older who are studying at high school (including within the waiting period for university entrance exam results from June to September in grade 12) having no income or having an average monthly income of the year from all sources of income not exceeding VND 1,000,000, probative evidences must include:
(i) A scan of birth certificate
(ii) A scan of student card or affidavit certified by the school or other evedences proving such studying at university, college, vocational school, high school or vocational training.
4. In case of adopted children, illegitimate child, stepchild, in addition to the evedence required in each of the above cases, the probative evedences must include other evedences for such relationship such as: a scan of decision on recognition of adoption, decision on recognition of acceptance of fathers, mothers and children by competent state agencies.
Circular 79/2022/TT-BTC takes effect from 01 January 2023.