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Giảm trừ gia cảnh đối với lương hưu
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Giảm trừ gia cảnh đối với lương hưu

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Cho tôi hỏi là, bố tôi có lương hưu, mẹ tôi không có. Giờ tôi muốn đăng ký giảm trừ gia cảnh cho mẹ tôi có được ko? Nếu được thì thủ tục như thế nào. Cám ơn!

 

Theo quy định tại Điểm 10, Mục III, phần A Thông tÆ° số 84/2008/TT-BTC ngày 30/9/2008 của Bá»™ tài chính hÆ°á»›ng dẫn thi hành má»™t số Ä‘iều của Luật thuế thu nhập cá nhân và hÆ°á»›ng dẫn thi hành Nghị định số 100/2008/NĐ-CP ngày 08/9/2008 của Chính phủ quy định chi tiết má»™t số Ä‘iều của Luật thuế thu nhập cá nhân thì: Thu nhập từ tiền lÆ°Æ¡ng hÆ°u do bảo hiểm xã há»™i trả theo quy định của Luật bảo hiểm xã há»™i được miá»…n thuế TNCN. Tổng cục thuế có công văn số 387/TCT-TNCN ngày 5/2/2009 hÆ°á»›ng dẫn nhÆ° sau:

Trường hợp người đã nghỉ hÆ°u, ngoài tiền lÆ°Æ¡ng hÆ°u, cón có thu nhập từ tiền lÆ°Æ¡ng, tiền công do tham gia Ä‘iều hành doanh nghiệp...thì thuế TNCN tính trên phần thu nhập từ tiền lÆ°Æ¡ng nhận được do doanh nghiệp chi trả, khi tính thuế vẫn được tính khác khoản giảm trừ gia cảnh nhÆ° mọi người lao Ä‘á»™ng khác.

Còn nếu bạn muốn giảm trừ gia cảnh cho người phụ thuộc là mẹ bạn đối với khoản tiền lương của bạn thì bạn

hoàn toàn có quyền đăng kí theo nguyên tắc mỗi người phụ thuộc chỉ được tính giảm trừ một lần vào một đối tượng nộp thuế trong năm tính thuế. Người phụ thuộc mà đối tượng nộp thuế có trách nhiệm nuôi dưỡng phát sinh tháng nào thì được tính giảm trừ tháng đó.

Trường hợp nhiều đối tượng nộp thuế có chung người phụ thuộc phải nuôi dưỡng thì các đối tượng nộp thuế phải tự thoả thuận để đăng ký giảm trừ gia cảnh vào một đối tượng nộp thuế.

- Đối tượng nộp thuế có trách nhiệm kê khai số người phụ thuộc được giảm trừ và phải chịu trách nhiệm trước pháp luật về tính trung thực trong việc kê khai này.

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