Official Letter No. 4298/TCT-DNNCN dated September 26, 2024, of the General Department of Taxation regarding personal income tax policy on dependent registration for grandparents
The General Department of Taxation, based on Clause 2, Article 104 of Law No. 52/2014/QH13 on Marriage and Family, states: “Grandchildren have the obligation to respect, care for, and support their paternal and maternal grandparents; in the event that the paternal and maternal grandparents do not have children to support them, adult grandchildren are obligated to provide support.”
Accordingly, in the case where the taxpayer is directly supporting their paternal grandmother and meets the conditions specified in Clause 2, Article 104 of Law No. 52/2014/QH13 on Marriage and Family, they are eligible to register for dependent deduction according to legal provisions.
The documentation proving the dependent status shall comply with the provisions in Clause 1, Article 9 of Circular No. 111/2013/TT-BTC and Article 1 of Circular No. 79/2022/TT-BTC.
Please refer to the attached file for detailed information.
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