OFFICIAL LETTER 1523/TCT-TNCN DATED 23 APR 2018 OF GDT GUIDING ON DEDUCTION FOR DEPENDANTS IN AND OUT OF WORKING AGE
Official letter 1523/TCT-TNCN dated 23 Apr 2018 of GDT guiding on deduction for dependants:
In cases, the grandmother or aunt of taxpayers are individuals outside the working ages and have been confirmed by the administrations of the localities that they are helpless, taxpayers are declared to reduce deduction for their grandmother or aunt when determining income subject to PIT
In cases, their brother/sister of a taxpayer are individuals of working age, their dependants must satisfy simultaneously the following conditions:
- Having a disability, being unable to work
- No income or average income per month from all sources of income does not exceed 1,000,000 VND
