Child Reaching Working Age: Is It Necessary to Complete Procedures for Reducing Dependents?

Based on Point h.2.1.1.2 Clause 1 Article 9 of Circular 111/2013/TT-BTC:

When there are changes (increases or decreases) in dependents, the taxpayer shall declare additional information about the changes of dependents according to the form issued together with the tax management guidelines and submit it to the organization or individual paying the income, or to the tax authority for taxpayers who declare taxes directly with the tax authority.

Thus, in the case that your children no longer meet the conditions to be considered dependents for the purpose of family circumstance-based tax deduction, you must proceed with the procedures to remove the dependents. The tax authority will not automatically update to reduce the dependents for you.

Regarding the procedure for removing dependents, please refer to the detailed article: Latest Procedure to Remove Dependents.

Respectfully!