DEDUCTION FOR FAMILY CIRCUMSTANCE
***The deduction for family circumstances in 2022 is implemented in accordance with Resolution 954/2020/UBTVQH14. Specifically:
– The deduction for taxpayers is 11 million VND/month (132 million VND/year);
– The deduction for each dependent is 4.4 million VND/month.
***Taxpayer’s dependents
1. Dependent is the child of the taxpayer
Accordingly, dependents who are children of taxpayers include natural children, legally adopted children, illegitimate children, stepchildren of the wife, stepchildren of the husband, specifically:
– Children under 18 years old (full month).
– Children aged 18 years or older are disabled and unable to work.
2. Other dependents of taxpayers
– Taxpayer’s spouse
– Birth father, natural mother; father-in-law, mother-in-law; stepfather, stepmother; adoptive father, legal adoptive mother of the taxpayer
– Other helpless individuals that taxpayers are directly nurturing include: Brothers, sisters, siblings of taxpayers, Grandfather, grandmother….
3. Conditions to be counted as dependents
Individuals who are counted as dependents under the guidance in Section 2. must meet the following conditions:
– Persons of working age must simultaneously satisfy the following conditions:
+ Disabled, unable to work.
In which, people with disabilities, unable to work are those who are regulated by the law on disabled people, people suffering from diseases that are unable to work (such as AIDS, cancer, chronic kidney failure, etc.) …).
+ No income or average monthly income of the year from all income sources does not exceed 1,000,000 VND.
– For people outside working age, they must have no income or have an average monthly income of the year from all income sources not exceeding 1,000,000 VND.