Official Dispatch No. 4758/TCT-DNNCN of the General Department of Taxation Guiding family deductions for dependents who are grandchildren and great-grandchildren
Accordingly, the General Department of Taxation guides, in cases where taxpayers register for family deductions for dependents who are grandchildren (who still have parents who are of working age and still have the ability to work and take care) are not eligible for family deductions according to the provisions of Point d, Clause 1, Article 19 of Circular No. 111/2013/TT-BTC of the Ministry of Finance.
