blue-check It is required to register dependants again upon changing workplace

Official letter No. 3488/TCT-DNNCN dated August 25th, 2020 of the General Department of Taxation providing guidelines on 2019’s personal income tax (PIT) accounting
Posted: 26/8/2020 3:12:15 PM | Latest updated: 7/9/2020 9:56:22 AM (GMT+7) | LuatVietnam: 5033 | Vietlaw: 474


According to point c.2.3 Clause 1 Article 9 of Circular No. 111/2013/TT-BTCstatus2 , 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-BTCstatus2 , the application for registration of family circumstance-based deductions for dependants must be re-submitted when the taxpayer changes his/her workplace.

Ms Phuong Thao (
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PublishedVietlaw's Newsletter No. 474
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