Taxpayer Registration Dossier for Dependents: Required Documents

Section 10, Article 7 of Circular 95/2016/TT-BTC stipulates the dossier for taxpayer registration for dependents to reduce family circumstances of the personal income taxpayer as follows:

* In case you submit the dossier directly at the tax office

The taxpayer registration dossier includes:

- Declaration form for dependents of individuals earning income from wages and salaries. This declaration follows form No. 20-DK-TCT issued together with Circular 95/2016/TT-BTC (on the declaration, check the "Tax Registration" box and fill in all the information);

- A photocopy of the valid citizen identification card (CCCD) or identity card (CMND) of your mother (not required to be certified).

* In case you register taxpayer for dependents through the income-paying agency

The taxpayer registration dossier includes:

- Authorization letter;

- A photocopy of the valid CCCD or CMND of your mother (not required to be certified).

These documents should be sent to your income-paying agency.

The income-paying agency will compile the taxpayer registration dossier for dependents and send the consolidated taxpayer registration declaration for dependents of individuals earning income from wages and salaries through the income-paying agency using form No. 20-DKT-TH-TCT issued together with Circular 95/2016/TT-BTC (on the declaration, check the "Tax Registration" box and fill in all the information) through the General Department of Taxation's electronic portal or by paper form.

Sincerely!