Uni 12-09-2019 - Tax policy on the registration of family allowances

Official letter 1989/CT-TTHT dated 05/09/2019 guiding family deduction registration:

In principle, each dependent is entitled to a deduction only once for a taxpayer, so the employee's child has been registered for deduction for his wife, if she takes leave in the middle of the year. . While on leave, even though the wife has made a deduction for the child (from the month of leave), the husband in the same year of tax calculation is not registered and no deduction from the subsequent month for that child will apply. The husband is only allowed to register and calculate the deduction for that child from the next year. In this case, the wife needs to register the reduction of dependents from the month of January of the tax year and additionally adjust the payable tax amount. The husband makes additional registration of deduction for his children from January 1 of the tax year.