Official Letter No. 2121/CT-CS dated July 30, 2025 of the Tax Department regarding registration of dependents when changing workplace
The taxpayer is only required to register and submit proof documents for each dependent once during the entire period they are eligible for family circumstance-based deductions. However, when changing workplace, since income-paying organizations do not have an information-sharing connection, the new employer will have no basis to apply the dependent deduction for the taxpayer. Therefore, the taxpayer must re-register their dependents to be eligible for the deduction immediately in the tax declaration period within the year at the new workplace.
Currently, the Ministry of Finance is drafting the amended Personal Income Tax Law and the amended Law on Tax Administration. The tax authorities are developing and operating a centralized electronic database system, allowing storage and retrieval of dependent deduction information via tax code/personal identification number. Therefore, the tax authority has recorded readers’ feedback and recommendations to propose amendments to relevant tax policy and tax administration regulations.
Please refer to the attached file for detailed information.
