Uni 24-06-2014 - Guidance on family circumstance deduction registration procedure of dependents

According to Decision No. 1378/QĐ-BTC:

1. Individuals who have income from salary, wage perform initial family circumstance deduction registration procedure of dependents  through income payers should be follow as below:

• Individuals submit Form of registration for dependents and dependents’ dossiers to income payers.

• Form of registration for dependents will be submitted before tax declaration deadline of income payers.
• Dependents’ dossiers will be proposed within 3 months as from the date of dependents’ registration form submission.

• Income payers keep 01 Form of registration for dependents and submit one to tax authority at the same time of submitting PIT declaration of that tax period. Income payers keep dependents’ dossiers in the office and present when tax authority requests.

2. If individuals change (increase/decrease) dependents, they will submit Form of registration for dependents and dependents’ dossiers as initial registration.
3. If individuals change workplace, they will submit Form of registration for dependents and dependents’ dossiers as initial registration.

In the year, individuals have not yet registered dependents to perform family circumstance deduction, they will determine dependents as actual incurred deduction. If individuals authorize income payers to finalize instead, they must submit  Form of registration for dependents before deadline of income payers propose tax finalization dossiers, dependents’ dossiers as initial registration.