Specifically, documents proving dependents regarding children according to Circular No. 111/2013/TT-BTC amended by Circular No. 79/2022/TT-BTC are as follows:
- Children below 18 years old:
Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any). (Compared to Circular No. 111/2013/TT-BTC, Circular No. 79/2022/TT-BTC has added the requirement for Citizen ID cards)
- Children from 18 years old and older that are disabled and incapable of working:
+ Photocopies of the Certificates of birth and ID cards or Citizen ID cards (if any). (Compared to Circular No. 111/2013/TT-BTC, Circular No. 79/2022/TT-BTC has added the requirement for Citizen ID cards)
+ Photocopies of Certificates of disability according to regulations of law on the disabled.
- Children studying in Vietnam or overseas in universities, colleges, professional intermediate schools, vocational schools, including children from 18 years old and older in high schools (including the period awaiting university enrolment result from June to September in 12th grade) that have no income or the average monthly income in the year from all sources ≤ 1.000.000 VND:
+ Photocopies of the Certificates of Birth.
+ Photocopy of the student’s cards or declarations certified by the schools, or other papers proving the study at such schools.
- For adopted children, illegitimate children, stepchildren: apart from the aforesaid papers, other papers proving the relationship are required, such as photocopies of the decisions on certification of adoption made by competent authorities.
Additionally, Circular No. 79/2022/TT-BTC provides amendments to some Forms enclosed with Circular No. 22/2019/TT-BTC on amendments to some Articles of Circular No. 12/2015/TT-BTC on guidelines for procedures for issuance of the certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents.
See more details in Circular No. 79/2022/TT-BTC, which comes into force as of January 1, 2023.
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Above are the summary and notification of new documents for customers of THU VIEN PHAP LUAT. For more information, please send an email to info@thuvienphapluat.vn.
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