OFFICIAL LETTER NO. 4693/TCT-TNCN DATED 23 OCTOBER 2014 OF GDT IN GUIDANCE OF FAMILY CIRCUMSTANCE DEDUCTION FOR DEPENDENTS
According to official letter No. 4693/TCT-TNCN:
In case, taxpayers declare to conduct family circumstance deduction for grandchildren but they still have their parent and work normally, they will not be the dependents of taxpayers.
In case, taxpayers declare wrongly the dependents, therefore lacking of payable taxes, they will be collect the lacked taxes and penalty for tax law violation under regulations and guidance of Decree 98/2007/NĐ-CP and Circular 61/2007/TT-BTC
