According to point c.2.3 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC , a taxpayer may make deductions for his/her dependants from the month when the custody is given. If the taxpayer has not yet made registered the family circumstance-based deductions in a tax year, the deductions shall be re-calculated upon making PIT accounting.
Notably, according to point i Clause 1 Article 9 Circular No. 111/2013/TT-BTC , the application for registration of family circumstance-based deductions for dependants must be re-submitted when the taxpayer changes his/her workplace.
|Published||Vietlaw's Newsletter No. 474|