Are dependents assigned a tax identification number for family circumstance deductions?
Based on Point b, Clause 3, Article 30 of the 2019 Tax Administration Law, the regulation is as follows:
An individual is issued a unique tax identification number to be used throughout their lifetime. Dependents of the individual are issued a tax identification number to apply the dependent deduction for the individual income taxpayer. The tax identification number issued to the dependent is simultaneously the tax identification number of the individual when the dependent incurs obligations to the state budget.
Therefore, in the above case, if the dependent of the individual does not yet have a tax identification number, they will be issued a tax identification number to apply the dependent deduction for the individual income taxpayer.
Respectfully!
