Not everyone knows the conditions and age for applying family deductions.

What conditions are considered dependents?

Point b, Clause 3, Article 19 of the 2007 Law on Personal Income Tax stipulates that parents who are past working age and are unable to work and whom the taxpayer is responsible for raising are dependents of the taxpayer.

According to the provisions in section d.3, point d, clause 1, Article 9 of Circular 111/2013/TT-BTC, the taxpayer's biological parents; father/mother-in-law; stepfather/stepmother; legal adoptive parents must meet the following conditions to be considered dependents:

Case 1, for people of working age, must fully meet the following conditions: Disability, unable to work; No income/average monthly income in the year from all sources of income ≤ 1 million VND.

Case 2, for people outside working age: No income/average monthly income in the year from all sources of income ≤ 1 million VND.

How old are parents to get family deduction?

Working age is determined based on retirement age, Clause 2, Article 169 of the 2019 Labor Code stipulates as follows: The retirement age of employees in normal working conditions is adjusted according to the roadmap until reaching 62 years old for male employees in 2028 and 60 years old for female employees in 2035. From 2021, the retirement age of employees in normal working conditions is 60 years and 3 months for male employees and 55 years and 4 months for female employees; then, each year increases by 3 months for male employees and 4 months for female employees.

Accordingly, in addition to the working age in 2023 for workers in normal working conditions, it is 56 years old for women and 60 years and 9 months old for men.

Update on family deductions in 2023

Family deductions include family deductions for the taxpayer himself and family deductions for dependents.

The family deduction level in 2023 is implemented according to Resolution 954/2020/UBTVQH14. Accordingly, the deduction level for taxpayers is 11 million VND/month (132 million VND/year); The deduction level for each dependent is 4.4 million VND/month.

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