Official Letter No. 511/CT-CS dated April 9, 2025, issued by the Tax Department regarding personal income tax (PIT) policy states the following

The documentation required to prove that a dependent qualifies for family circumstance-based deductions -specifically for dependents who are the taxpayer’s parents - is detailed in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022, issued by the Ministry of Finance. Accordingly, the taxpayer must provide legal documents as a basis to prove that the dependent is beyond working age, has no income, or has an average monthly income from all sources not exceeding VND 1,000,000. The taxpayer must also make a declaration and take full legal responsibility for the authenticity of these documents.

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