Uni 18-08-2016 - Guidance on tax code grant for dependants

According to official letter 3420/TCT-TNCN:

Vietnam citizens from 14 years old, being resided in Vietnam territory, must go to security office where they register permanent household registration to grant ID card. Therefore, dependants’ files should be attached to copies of ID cards for those who are 15 years old.

In case, ID card non-granted dependants regulated by security office will not be granted dependants’ tax codes (DTC). With DTC non-granted time, tax payers still temporarily compute family circumstance reduction as actually. In case, dependants get out of disease, temporary detention, judgment execution duration,... and granted ID card by security office, tax payers must add register information and complete files under regulations to be granted dependants’ tax codes.

In case, dependants are offspring who are studying in university, colleges, professional schools, teachings including children from 18 years old being learned in school (including time awaiting university examination result from 6 until 9 years of grade 12) have no income or have monthly average income of a year less 1,000,000 VND being tax payers’ dependants. In case, dependants are offspring who is studying master level at university will not be  tax payers’ dependants.