Oficial letter No.3171/TCT-TNCN dated 26 september 2013 of GDT in guidance of family circumstance deduction for dependants
According to official letter No.3171/TCT-TNCN:
In case, taxpayers arise the nurturing obligations but conduct registration of late family circumstance deduction (at the time of tax finalization) or tax authority receives the family circumstance record, will follow tax finalization at the end of a fiscal year. Tax payers still allow to deduct from the arising month of the nurturing obligations of the year that have conducted registration of family circumstance deduction.
