Instructions for registering dependents for family deduction
In this article, TASCO will inform customers of information and the process of registering dependents for family deduction when calculating PIT. If you have any questions that need to be answered, please contact TASCO Tax Agent for free advice and answers via hotline: 0975480868.
1. Conditions for registration of dependents:
✨ For taxpayers:
▪️ Registered for tax and issued a personal tax code.
✨ For dependents:
▪️ A dependent is a person the taxpayer is responsible for raising. The following are specific conditions for each object:
⏭️ For children:
➥ Children under 18 years old (full month):
• Unconditional.
➥ Children 18 years and older:
• Being disabled, unable to work.
➥ Children who are studying in Vietnam or abroad at university, college, professional secondary school, or vocational training level, including children aged 18 years or older who are studying at high school (including while waiting for university exam results from June to September in grade 12):
• No income or the average monthly income of the year from all income sources does not exceed 1,000,000 VND.
⏭️ For spouses, fathers, and mothers; father-in-law, mother-in-law; stepfather, stepmother; adoptive father, legal adoptive mother, biological brother, biological sister, biological brother:
➥ If you are of working age:
• Being disabled, unable to work.
• No income or the average monthly income of the year from all income sources does not exceed 1,000,000 VND.
➥ If the person outside the working-age must have no income or the average monthly income of the year from all income sources must not exceed 1,000,000 VND.
➥ Must be the helpless people that taxpayers are directly raising.
2. Deadline for submission of dependent registration dossiers:
✔ Income-paying organizations and individuals are responsible for tax registration on behalf of income-earning individuals within 10 working days from the date of arising of tax obligations in case the individual does not have a tax identification number;
✔ Tax registration on behalf of the taxpayer's dependents within 10 working days from the date the taxpayer registers for family circumstance-based reduction as prescribed by law in case the dependent does not have a tax identification number.
✔ In case the taxpayer has a duty to take care of other dependents as guided in d.4, Point d, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15th/ 2013 by the Ministry of Finance, the deadline for registration of family circumstance-based deduction is December 31 of the tax year, past the above time limit shall not be calculated for family circumstance-based deduction for that tax year.
3. How to register dependents for family deduction:
3.1. Register directly at the tax authority:
👉 Step 1: Prepare registration documents
▪️ Tax registration form No. 20-DK-TCT;
▪️ A copy of the citizen's identity card or a copy of the valid ID card for dependents of Vietnamese nationality who are full 14 years of age or older;
▪️ A copy of the valid Birth Certificate or Passport for dependents with Vietnamese nationality under 14 years old;
👉 Step 2: Submit the application for registration at the tax authority.
▪️ At the Tax Department where the individual works, the resident, earns income from wages and salaries paid by international organizations, embassies, and consulates in Vietnam, but this organization has not yet implemented tax deduction.
▪️ At the Tax Department where jobs in Vietnam arise, for individuals who earn income from salaries and wages paid by organizations and individuals from abroad.
▪️ At the Sub-Department of Taxation, the Sub-department of Taxation in the area where the individual resides (were registered for permanent residence or temporary residence) for other cases.
3.2. Individuals authorized to pay income tax registration for dependents:
👉 Step 1: Submit the following forms to the authorized agency:
➥ Authorization letter.
➥ Documents of dependents:
• A copy of the citizen's identity card or a copy of the ID card for dependents of Vietnamese nationality who are full 14 years of age or older;
• A copy of Birth Certificate or a copy of a valid Passport for dependents of Vietnamese nationality under 14 years old;
• Copy of Passport for dependents who are foreign nationals or Vietnamese citizens living abroad).
👉 Step 2: Enterprises submit a summary and submit the tax registration declaration form No. 20-DK-TH-TCT online.
⇒ If you have any questions, please register here for TASCO's earliest advice or contact the hotline: 0975480868 (Zalo)
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Hotline: 0854862446 - 0975480868 (zalo)
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