OFFICIAL LETTER NO. 79919/CT-TTHT ON REGISTRATION THE DEPENDENTS:
Official Letter No. 79919/CT-TTHT On registration the dependents as follows:
If the tax payers register for the dependent who are their grandparents and taking care of (the tax payer’s parents are still alive), the dependents are not homeless. The dependents would not be determined as family deduction situation when calculating PIT in accordance with Clause 1, Article 9 Circular No. 111/2013/TT-BTC of The Ministry of Finance.