Official Letter No. 25654/CTBDU-TTHT dated September 20, 2024, regarding documentation proving the dependent in cases where the dependent is the biological mother of a foreign individual issued by Binh Duong Tax Department
In case the Company registers for family deductions for the biological mother of a foreign employee, it must comply with the provisions of Point đ, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, from the Ministry of Finance. Dependent documents are detailed instructed in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022, from the Ministry of Finance.
In case the dependent documents are stated in foreign language, they must be translated into Vietnamese according to the provisions of Article 85 of Circular No. 80/2021/TT-BTC dated September 29, 2021, from the Ministry of Finance.