Uni 11-02-2019 - Tax policy for family circumstance deduction for dependents

Official letter 3987/CT-TTHT dated 13 Dec 2018 of Ninh Binh Taxation Department for family circumstance deduction:

In case the nephew of which the taxpayer is a grandparent, aunt or uncle who is directly nurturing but does not satisfy the condition that the helpless individual is not eligible for taxpayers to reduce the family circumstance deduction when calculating personal income tax. Taxpayers declare themselves and take responsibility in determining the dependency of their dependents.