Official Dispatch No.4573/TCT-DNNCN dated December 07, 2022 of the General Department of Taxation on guiding the family deductions for individuals to settle personal income tax
Pursuant to Point c, Clause 1, Article 9 of Circular No. 111/213/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the principle of calculating family deductions, the General Department of Taxation shall guide as follows:
In case, in the tax year, if individuals subject to personal income tax settlement have not registered for deduction for dependants according to regulations, when individuals prepare tax settlement and register family deduction for dependants, they shall be deducted from the month in which the obligation to nurture arises in that tax year (except for other individuals who do not have a place of refuge where the taxpayer is directly raising such as: Grandparents, aunts, uncles, etc. According to the instructions in Article 4, Point d, Clause 1, Article 9 of Circular 111, the time limit for registration of family deduction shall be no later than December 31 of the tax year).